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The Welfare Reform and Pensions (Northern Ireland) Order 1999

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This is the original version (as it was originally made).

Interpretation of Part IV

23.—(1) In this Part—

  • “occupational pension scheme” has the same meaning as in the Pension Schemes Act;

  • “pension arrangement” means—

    (a)

    an occupational pension scheme,

    (b)

    a personal pension scheme,

    (c)

    a retirement annuity contract,

    (d)

    an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme, and

    (e)

    an annuity purchased, or entered into, for the purpose of discharging liability in respect of a pension credit under Article 26(1)(b) or under section 29(1)(b) of the Welfare Reform Act;

  • “personal pension scheme” has the same meaning as in the Pension Schemes Act;

  • “prescribed” means prescribed by regulations made by the Department;

  • “retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the[1988 c. 1.] Income and Corporation Taxes Act 1988;

  • “trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme, means—

    (a)

    in the case of a scheme established under a trust, the trustees of the scheme, and

    (b)

    in any other case, the managers of the scheme.

(2) References to the person responsible for a pension arrangement are—

(a)in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme,

(b)in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of

  • “pension arrangement”, the provider of the annuity, and

    (c)

    in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer.

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