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The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016

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Amendments relating to certification of employments for a period before the second abolition date

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20.—(1) The 1996 Regulations are amended in accordance with paragraphs (2) to (9).

(2) In regulation 1(2) (interpretation)—

(a)in the definition of “the Act” after “Act 1993” insert “as it had effect immediately before the second abolition date(1) (except where otherwise stated)”;

(b)in the definition of “overseas scheme”(2)—

(i)for “is contracted-out” substitute “was contracted-out”;

(ii)for “has effect” substitute “had effect”;

(c)in the definition of “section 5(2B) rights”(3) in paragraph (b)(ii) for “the abolition date” substitute “the first abolition date”.

(3) In regulation 3(2)(b) (notices of employers of intended election) after “specify the date” insert “(being a date before the second abolition date)”.

(4) In regulation 6 (information to be included in an election)—

(a)in paragraph (1)(d) after “shall have effect” insert “(being a date before the second abolition date)”;

(b)in paragraph (3) for sub-paragraph (a) substitute—

(a)unless the scheme is a public service pension scheme to which Part 4 of the 2005 Order (scheme funding) does not apply, or a scheme in respect of which any Minister of the Crown or government department has given a guarantee, or made any other arrangements for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities, written confirmation or evidence that the actuary is satisfied that the resources of the scheme are sufficient to meet the requirement prescribed in regulation 18 (as it had effect immediately before the second abolition date), and.

(5) In regulation 8 (issue of contracting-out certificates)—

(a)in paragraph (2)(d) for the words after “is to have effect,” substitute “being a date before the second abolition date”;

(b)after paragraph (2) add—

(3) The Commissioners for Her Majesty’s Revenue and Customs are not to issue a contracting-out certificate unless they consider it appropriate to do so and the scheme satisfied any contracting-out conditions or requirements which applied to the scheme from the date on which the certificate is to have effect..

(6) In regulation 9(5)(b) (making of elections by employers for the variation or surrender of contracting-out certificates) after “specify the date” insert “(being a date before the second abolition date)”.

(7) In regulation 10(4) (special provision with regard to elections for the issue, variation or surrender of certificates where the employment remains contracted out)—

(a)in the heading after “where” insert “(before the second abolition date)”;

(b)in paragraph (1)—

(i)omit “regulation 71 (elections for replacement certificates by salary related schemes during transitional period) and to”;

(ii)in sub-paragraph (c) after “same scheme” insert “when the election takes effect”;

(c)in paragraph (3)(c) after “the date” insert “(being a date before the second abolition date)”.

(8) In regulation 15 (further information and change of circumstances) omit the words from “or an employer” to “issued,”.

(9) In regulation 23(g)(5) (requirements for meeting the statutory standard) after “regulation 20A(2)” insert “(as it had effect immediately before the second abolition date)”.

(1)

See section 3A of the Pension Schemes (Northern Ireland) Act 1993 as inserted by paragraph 6 of Schedule 13 to the Pensions Act (Northern Ireland) 2015

(2)

The definition of “overseas scheme” was substituted by regulation 4(2) of S.R. 2007 No. 185 and amended by regulation 6(b) of S.R. 2007 No. 457 and regulation 6(2) of S.R. 2012 No. 120

(3)

The definition of “section 5(2B) rights” was substituted by paragraph 5(2) of the Schedule to S.R. 1997 No. 160 and amended by regulation 4(2)(b) of S.R. 1999 No. 486 and Article 12(2)(b) of S.R. 2012 No. 124

(4)

Regulation 10 was amended by regulation 6(6) of S.R. 2012 No. 120 and Article 12(4) of S.R. 2012 No. 124

(5)

Paragraph (g) was added by regulation 2(10)(b) of S.R. 2002 No. 109

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