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The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016

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Citation, commencement, expiry and interpretationN.I.

1.—(1) This Order may be cited as the Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016 and shall come into operation on 6th April 2016.

(2) Article 2(1), (2) [F1, (5) and (7A)] ceases to have effect on 6th April 2019.

(3) In this Order—

the Act” means the Pensions Act (Northern Ireland) 2015;

“contracted-out employment” and “contributions equivalent premium” have the meanings given in section 176(1) F2 of the Pension Schemes Act;

earner” has the meaning given in section 176(1) F3 of the Pension Schemes Act;

HMRC” means the Commissioners for Her Majesty's Revenue and Customs;

PPF assessment period” means an assessment period within the meaning of Article 116 of the 2005 Order in relation to the Board of the Pension Protection Fund;

reference scheme minimum benefit” means a salary related benefit which is defined by reference to section 8B F4 of the Pension Schemes Act (reference scheme) and which, under the provisions of the scheme, shall be provided as a minimum pension payable to the member;

“salary related contracted-out scheme” and “the second abolition date” have the meanings given in section 176(1) F5 of the Pension Schemes Act.

F2The definition of “contributions equivalent premium” in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) was amended by paragraph 66(a)(ii) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and is amended by paragraph 42(6) of Schedule 13 to the Pensions Act (Northern Ireland) 2015

F3The definition of “earner” and “earnings” in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 is amended by paragraph 42(7) of Schedule 13 to the Pensions (Northern Ireland) Act 2015

F4Sections 8A to 8D were inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995. Section 8B was amended by paragraph 33 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), paragraph 9 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)), regulation 2 of S.R. 1997 No. 162 and paragraph 4 of Schedule 1 to S.R. 2005 No. 433

F5The definitions of “salary related contracted-out scheme” and “the second abolition date” are inserted into section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 by paragraph 42(2) of Schedule 13 to the Pensions Act (Northern Ireland) 2015

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