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Pension Schemes Act 1993
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Changes to legislation:
Pension Schemes Act 1993, Paragraph 2 is up to date with all changes known to be in force on or before 16 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 46(1A) (1B) inserted by 2008 c. 30 s. 103(2) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- s. 46(1A) words substituted by 2011 c. 19 Sch. 3 para. 10
- s. 71(1)(aa) substituted by 2015 c. 8 s. 39(2)(a)
- s. 71(1A) inserted by 2015 c. 8 s. 39(2)(b)
- s. 71(7)-(10) substituted for s. 71(7)-(11) by 2015 c. 8 s. 39(4)
- s. 82A inserted by 2015 c. 8 Sch. 1 para. 2
- s. 83(1A)-(1AC) substituted for s. 83(1A) by 2015 c. 8 Sch. 1 para. 3
- s. 84-84F substituted for s. 84 by 2015 c. 8 Sch. 1 para. 4
- s. 85A inserted by 2015 c. 8 Sch. 1 para. 5
- s. 86A 86B inserted by 2015 c. 8 Sch. 1 para. 6
- s. 94(2A)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(2)(a)
- s. 94(2A)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(2)(b)
- s. 101AI(8)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(3)(a)
- s. 101AI(8)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(3)(b)
- s. 113(4)(4A) substituted for s. 113(4) by 2015 c. 8 s. 38(5)
- s. 113(5) words substituted by 2015 c. 8 s. 38(6)
- s. 113(10) words substituted by 2015 c. 8 Sch. 2 para. 3
- s. 145(1A)-(1C) inserted by 2004 c. 35 Sch. 12 para. 23
- s. 146(6A) inserted by 2004 c. 35 Sch. 12 para. 24(b)
- s. 175A inserted by 2008 c. 30 Sch. 10 para. 1
- s. 185(2)(ca) inserted by 2018 c. 10 s. 19(5)
- s. 186(3)(ba) inserted by 2015 c. 8 Sch. 1 para. 7
- s. 186(3)(za) inserted by 2008 c. 30 s. 103(5) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- Sch. 3 para. A1 and cross-heading inserted by 2015 c. 8 Sch. 1 para. 8
2(1)[F1This Schedule applies to any sum owed on account of an employer’s contributions to a [F2Northern Ireland] salary related contracted-out scheme which were payable in the period of 12 months immediately preceding the relevant date.E+W+S
(1A)The amount of the debt having priority by virtue of sub-paragraph (1) shall be taken to be an amount equal to the appropriate amount.]
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F1(3A)In sub-paragraph (1A) F5... “the appropriate amount” means the aggregate of—
(a)the percentage for non-contributing earners of the total reckonable earnings paid or payable, in the period of 12 months referred to in sub-paragraph (1) F6... , to or for the benefit of non-contributing earners; and
(b)the percentage for contributing earners of the total reckonable earnings paid or payable, in that period, to or for the benefit of contributing earners.]
(4)For the purposes of [F7sub-paragraph (3A)]—
(a)the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in employment which is contracted-out by reference to the scheme in the whole or any part of the period of 12 months there mentioned; and
(b)earners are to be identified as contributing or non-contributing in relation to service of theirs in employment which is contracted-out by reference to the scheme according to whether or not in the period in question they were liable under the terms of the scheme to contribute in respect of that service towards the provision of pensions under the scheme.
(5)In this paragraph—
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“employer” shall be construed in accordance with regulations made under section 181(2); and
[F9“Northern Ireland salary related contracted-out scheme” means a salary related contracted-out scheme within the meaning of the Pension Schemes (Northern Ireland) Act 1993 (and references to employment that is contracted-out by reference to a scheme are to be read accordingly);]
[F10“the percentage for contributing earners” means F11... 3 per cent, F12... ]
[F10“the percentage for non-contributing earners” means F13... 4.8 per cent, F14... ]
“reckonable earnings”, in relation to any employment, means the earner’s earnings from that employment so far as those earnings—
(a)were comprised in any payment of earnings made to him or for his benefit at a time when the employment was contracted-out employment; and
(b)exceeded the current lower earnings limit but not [F15the upper accrual point].
F16(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 4 para. 2(1)-(3A) substituted for Sch. 4, para. 2(1)-(3) (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 8(2); S.I. 2000/1047, art. 2(2)(b), Sch. Pt. 2
F2Word in Sch. 4 para. 2(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 47(2)(a)
F3Sch. 4 para. 2(2) repealed (6.4.2012) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 60(2), Sch. 7 Pt. 7; S.I. 2011/1267, art. 2(b)(iv)(c) (as amended (20.3.2012) by S.I. 2012/911, art. 2(a)(b))
F4Sch. 4 para. 2(3) repealed (6.4.2012) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 60(2), Sch. 7 Pt. 7; S.I. 2011/1267, art. 2(b)(iv)(c) (as amended (20.3.2012) by S.I. 2012/911, art. 2(a)(b))
F5Words in Sch. 4 para. 2(3A) repealed (6.4.2012) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 60(3)(a), Sch. 7 Pt. 7; S.I. 2011/1267, art. 2(b)(iv)(c) (as amended (20.3.2012) by S.I. 2012/911, art. 2(a)(b))
F6Words in Sch. 4 para. 2(3A)(a) repealed (6.4.2012) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 60(3)(b), Sch. 7 Pt. 7; S.I. 2011/1267, art. 2(b)(iv)(c) (as amended (20.3.2012) by S.I. 2012/911, art. 2(a)(b))
F7Words in Sch. 4 para. 2(4) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 8(3); S.I. 2000/1047, art. 2(2)(b), Sch. Pt. 2
F8Words in Sch. 4 para. 2(5) repealed (6.4.2012) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 60(4)(a), Sch. 7 Pt. 7; S.I. 2011/1267, art. 2(b)(iv)(c) (as amended (20.3.2012) by S.I. 2012/911, art. 2(a)(b))
F9Words in Sch. 4 para. 2(5) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 47(2)(b)
F10Words in Sch. 4 para. 2(5) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(7)(b), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F11Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22), s. 30(2)(b), Sch. 4 para. 60(4)(b)(i) (as amended by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)); S.I. 2011/1267, art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911, art. 2(a))
F12Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22), s. 30(2)(b), Sch. 4 para. 60(4)(b)(ii) (as amended by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)); S.I. 2011/1267, art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911, art. 2(a))
F13Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22), s. 30(2)(b), Sch. 4 para. 60(4)(c)(i) (as amended by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)); S.I. 2011/1267, art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911, art. 2(a))
F14Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22), s. 30(2)(b), Sch. 4 para. 60(4)(c)(ii) (as amended by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)); S.I. 2011/1267, art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911, art. 2(a))
F15Words in Sch. 4 para. 2(5) substituted (21.9.2008 with effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 13(2) (with Sch. 1 para. 13(4))
F16Sch. 4 para. 2(6) repealed (21.9.2008 with effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 13(3), Sch. 2 (with Sch. 1 para. 13(4))
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