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Pension Schemes (Northern Ireland) Act 1993
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- 1993 c. 49
- Part III
- Chapter III
- Supervision of formerly certified schemes
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- Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1
- Act modified by S.I. 2009/317 art. 3 Sch.
- Act power to modify conferred by 2008 c. 13 (N.I.) s. 115(2)(a)
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 1(6)(a)(ii)
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 281(3)(a)(i)
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 292(a)
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 294(b)
- Act power to modify conferred by SI 1995/3212 (N.I. 22) art. 10(2)(4) by S.I. 2005/255 (N.I.) art. 267(4)(a)
- Act transfer of functions by S.I. 2005/255 (N.I.) art. 6(1)(a)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 3A repealed by 2008 c. 13 (N.I.) s. 79 Sch. 10 Pt. 2
- Pt. 4A Ch. 2 modified by S.R. 2009/33 reg. 94
- Ch. 4 modified by S.R. 2009/33 reg. 74(1)(3)(7)
- Ch. 5 modified by S.R. 2009/33 reg. 74(1)(3)(7)
- s. 20A-20H inserted by 2008 c. 1 (N.I.) s. 12(3)
- s. 21A inserted by 2008 c. 1 (N.I.) Sch. 4 para. 9
- s. 21A repealed by 2008 c. 13 (N.I.) s. 85(2)(b) Sch. 10 Pt. 3
- s. 23A inserted by 2008 c. 1 (N.I.) Sch. 4 para. 10
- s. 23A repealed by 2008 c. 13 (N.I.) s. 85(2)(b) Sch. 10 Pt. 3
- s. 42A inserted by 2008 c. 13 (N.I.) s. 82(3)
- s. 109A inserted by S.I. 2005/255 (N.I.) Sch. 10 para. 14
- s. 170A inserted by 2008 c. 13 (N.I.) Sch. 9 para. 1
- s. 176A inserted by 2008 c. 1 (N.I.) Sch. 4 para. 35
- s. 216(1) text amended by S.I. 2005/255 (N.I.) art. 216(3)
- s. 216(2)-(5) inserted by S.I. 2005/255 (N.I.) art. 216(4)
Commencement Orders yet to be applied to the Pension Schemes (Northern Ireland) Act 1993:
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Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/3175 art. 2 3 commences (2004 c. 33)
- S.I. 2009/296 art. 2 3 Sch. commences (2009 c. 1)
- S.R. 2005/48 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2005/166 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2005/321 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2005/411 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2005/543 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
- S.R. 2006/45 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2006/95 art. 2 Sch. commences (S.I. 2005/255 (N.I.))
- S.R. 2006/352 art. 2 commences (S.I. 2005/255 (N.I.))
- S.R. 2008/65 art. 2 commences (2008 c. 1 (N.I.))
- S.R. 2009/22 art. 2 commences (2008 c. 13 (N.I.))
- S.R. 2009/75 art. 2 commences (2008 c. 1 (N.I.))
- S.R. 2010/101 art. 2 commences (2010 c. 4)
- S.R. 2011/441 art. 2 commences (2008 c. 13 (N.I.))
- S.R. 2012/115 art. 2 commences (2008 c. 1 (N.I.))
- S.R. 2012/119 art. 2 commences (2008 c. 13 (N.I.))
Supervision of formerly certified schemesN.I.
48 Supervision of schemes which have ceased to be certified.N.I.
(1)Section 49 shall apply for the purpose of making provision for securing the continued supervision of occupational pension schemes as respects which subsection (2) applies and section 50 shall apply for the purpose of making corresponding provision in relation to personal pension schemes as respects which subsection (3) applies.
(2)This subsection applies as respects any occupational pension scheme, other than a public service pension scheme, where—
[F1(a)the scheme has ceased to be a contracted-out scheme, and
(b)any persons remain who fall within any of the following categories.
(2A)Those categories are—
(a)any persons entitled to receive, or having accrued rights to—
(i)guaranteed minimum pensions, or
(ii)pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,
(b)any persons who have protested rights under the scheme or are entitled to any benefit giving effect to protected rights under it.]
[F2(c)any persons who have safeguarded rights under the scheme or are entitled to any benefit giving effect to safeguarded rights under it.]
(3)This subsection applies as respects any personal pension scheme where—
[F3(a)the scheme has ceased to be an appropriate scheme, and
(b)any persons remain who have protected rights under the scheme or are entitled to any benefit giving effect to protected [F4, or safeguarded,] rights under it.]
F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F1S. 48(2)(a)(b)(2A) substituted (6.4.1997) for s. 48(2)(a)(b) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 39(a); S.R. 1997/192, art. 2(b)
F2S. 48(2A)(c) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 19(2); S.R. 2000/133, art. 2(3), Sch. Pt. IV
F3S. 48(3)(a)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 39(b); S.R. 1997/192, art. 2(b)
F4Words in s. 48(3)(b) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 19(3); S.R. 2000/133, art. 2(3), Sch. Pt. IV
F5S. 48(4)-(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 39(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
49 Supervision: former contracted-out schemes.N.I.
[F6(1)The [F7Inland Revenue] may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the [F7Inland Revenue] may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.
(1A)An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.
(1B)A direction under subsection (1) shall be enforceable as if it were an order of the county court.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F8(3)If a certificate has been issued under subsection (2) of section 46 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(2A)(a) or (b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the [F7Inland Revenue] may allow.]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F6S. 49(1)(1A)(1B) substituted (6.4.1997) for s. 49A(1) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 40(a); S.R. 1997/192, art. 2(b)
F7Words in s. 49(1)(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 61; S.R. 1999/149, art. 2(c), Sch. 2
F8S. 49(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), arts. 147, Sch. 3 para. 40(c); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
F9S. 49(4)(5) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 40(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
50 Supervision: former appropriate personal pension schemes.N.I.
[F10(1)The [F11Inland Revenue] may direct the trustees or managers of the scheme to take or refrain from taking such steps as the [F11Inland Revenue] may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.
(1A)An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.
(1B)A direction under subsection (1) shall be enforceable as if it were an order of the county court.
(2)If a certificate has been issued under subsection (2) of section not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(3)(b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the [F11Inland Revenue] may allow.]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F10S. 50 (1) and (2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 41(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
F11Words in s. 50(1)(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 62; S.R. 1999/149, art. 2(c), Sch. 2
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