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The Social Security (Northern Ireland) Order 1998

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This is the original version (as it was originally made).

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

94.  In subsection (2) of section 4 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”) for the words “section 38A(2)” there shall be substituted the words “section 38A”.

95.  For subsections (1) and (1A) of section 37 (reduced rates of Class 1 contributions) there shall be substituted the following subsections—

(1) Subsections (1A) to (1C) apply where—

(a)the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

(b)the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme,

and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the current upper earnings limit for that week (or the prescribed equivalents if the earner is paid otherwise than weekly).

(1A) The amount of the primary Class 1 contribution in respect of the relevant part of those earnings (“amount A”) shall be reduced by an amount equal to 1.6 per cent. of that part.

(1B) The amount of any secondary Class 1 contribution in respect of the earnings (“amount B”) shall be reduced by an amount equal to 3 per cent. of the relevant part of those earnings (“amount C”).

(1C) Where amount C exceeds amount B, the excess shall be set off against the amount which the secondary contributor is liable to pay (under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992) in respect of amount A..

96.  For subsections (1) and (2) of section 38A (reduced rates of Class 1 contributions, and rebates) there shall be substituted the following subsections—

(1) Subsections (2) to (3) apply where—

(a)the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

(b)the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the current upper earnings limit for that week (or the prescribed equivalents if the earner is paid otherwise than weekly).

(2) The amount of the primary Class 1 contribution in respect of the relevant part of those earnings (“amount A”) shall be reduced by an amount equal to the appropriate flat-rate percentage of that part.

(2A) The amount of any secondary Class 1 contribution in respect of the earnings (“amount B”) shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of those earnings (“amount C”).

(2B) Where amount C exceeds amount B, the excess shall be set off against the amount which the secondary contributor is liable to pay (under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992) in respect of amount A..

97.  In subsection (6)(c) of section 154 (disclosure of information between government departments, etc.), for the words “sections 15 to 60 of the Social Security Administration (Northern Ireland) Act 1992” there shall be substituted the words “Chapter II of Part II of the Social Security (Northern Ireland) Order 1998”.

98.—(1) In subsection (3) of section 163 (application of general provisions relating to administration of social security), for the words “Section 56 of that Act (regulations as to determination of questions and matters arising out of, or pending, reviews and appeals)” there shall be substituted the words “Article 12 of the Social Security (Northern Ireland) Order 1998 (regulations with respect to decisions)”.

(2) Subsection (4) of that section shall cease to have effect.

99.  For section 165 there shall be substituted the following section—

165.    Decisions and appeals.

(1) Article 4 (use of computers) of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) applies as if, for the purposes of paragraph (1) of that Article, this Act were a relevant statutory provision.

(2) Articles 9, 10 and 11 of the 1998 Order (decisions by the Department, revision of decisions and decisions superseding earlier decisions) apply as if, for the purposes of Article 9(1)(c) of that Order, this Act were a relevant statutory provision.

(3) Regulations may make provision—

(a)with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (2); and

(b)generally with respect to such applications, and revisions under Article 10 and decisions under Article 11,

but may not prevent such a revision or decision being made without such an application.

(4) Article 13 of the 1998 Order (appeal to appeal tribunal) applies as if, for the purposes of paragraph (1)(b) of that Article, any decision of the Department falling to be made under this Act were a decision falling within Schedule 3 to that Order..

100.—(1) In subsection (1) of section 166 (questions arising in proceedings), for the words from “any such question” to “Department” there shall be substituted the words “any decision such as is mentioned in section 165(2) is made by the Department, the decision”.

(2) For subsections (2) and (3) of that section there shall be substituted the following subsections—

(2) If—

(a)any such decision is necessary for the determination of the proceedings; and

(b)the decision of the Department has not been obtained or an application with respect to the decision has been made under Article 10 or 11 of the Social Security (Northern Ireland) Order 1998,

the decision shall be referred to the Department to be made in accordance (subject to any necessary modifications) with Chapter II of Part II of that Order.

(3) Subsection (1) does not apply where, in relation to the decision—

(a)an appeal has been brought but not determined;

(b)an application for leave to appeal has been made but not determined;

(c)an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or

(d)an application has been made under Article 10 or 11 of that Order.

(4) In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings..

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