- Latest available (Revised)
- Original (As enacted)
Pension Schemes (Northern Ireland) Act 1993
You are here:
- 1993 c. 49
- Part XI
- Information about schemes
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Pension Schemes (Northern Ireland) Act 1993. Any changes that have already been made by the team 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:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- 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- Pt. 3A repealed by 2008 c. 13 (N.I.) s. 79 Sch. 10 Pt. 2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:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
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.))
Information about schemesN.I.
[F1151 Requirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions.N.I.
(1)Regulations may require the furnishing by prescribed persons to the Department, the Secretary of State or the Inland Revenue of such information as it or he requires or they require for the purposes of Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), section 113 and section 155 (so far as it relates to protected rights payments).
(2)In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.]
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. 151 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. 70; S.R. 1999/149, art. 2(c), Sch. 2
[F2152 Information for purposes of contracting-outN.I.
(1)The Department or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or appropriate scheme such information as appears to the Department or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III.
(2)The Department or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme.]
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)
F2S. 152 substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 Pt. I para. 6 (with s. 66(6)); S.R. 2000/374, art. 2(a), Sch. Pt. II
153 Power of Department to obtain information in connection with applications under s. 120.N.I.
(1)Where an application is made to the Department under section 120 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer the Department may require—
(a)the employer to provide it with such information as the Department may reasonably require for the purpose of determining whether the application is well founded; and
(b)any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Department any such document in that person’s custody or under his control which is of such a description as the Department may require.
(2)Any such requirement shall be made by notice in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given.
(3)If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this section he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4)If a person, in purporting to comply with a requirement of a notice under this section, knowingly or recklessly makes any false statement, he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(5)This section shall be construed as if it were in Chapter II of Part VII.
154 Disclosure of information between government departments, etc.N.I.
(1)No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—
(a)to the Department,
(b)to the Secretary of State, or
(c)to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.
[F3(1A)No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—
(a)to the Department,
(b)to the Secretary of State,
(c)to an officer of either of them authorised to receive such information,
in connection with the operation of this Act or of any corresponding Great Britain legislation.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.
(5)[F5Subsections (1) and (1A)][F6extend] only to disclosure by or under the authority of the Inland Revenue.
(6)Subject to subsection (7), information which is the subject of disclosure to any person by virtue of subsection (1) [F7or (1A)], F8. . . shall not be further disclosed to any other person, except where the further disclosure is made—
(a)to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or
(b)for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or
(c)for the purposes of [F9Chapter II of Part II of the Social Security (Northern Ireland) Order 1998] or any corresponding provisions of legislation in Great Britain; [F10or
(ca)for the purposes of Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.]. . .
F11(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)The Department, [F12and the Inland Revenue] may provide the Registrar with such information as he may request for the purposes of the register; and no obligation as to secrecy or confidentiality imposed by statute or otherwise on—
(a)persons employed in the Department, [F13or]
(b)persons employed in relation to the Inland Revenue, F14. . .
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall prevent them from disclosing to the Registrar such information as is necessary for the purposes of the register.
F15(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)
F3S. 154(1A) inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(2); S.R. 1999/149, art. 2(c), Sch. 2
F4S. 154(2)(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F5Words in s. 154(5) substituted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(3); S.R. 1999/149, art. 2(c), Sch. 2
F6Word in s. 154(5) inserted (retrospective to 1.4.1999) by 1999 c. 30, s. 81, Sch. 11 para. 25(1)(2)
F7Words in s. 154(6) inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(4)(a); S.R. 1999/149, art. 2(c), Sch. 2
F8Words in s. 154(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F9Words in s. 154(6)(c) substituted (5.7.1999 and 29.11.1999 for specified purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 97; S.R. 1999/310, art. 2(b), Sch. 1; S.R. 1999/472, art. 2(1)(a), Sch.1 (subject to art. 2(2) of the said S.R. 1999/472)
F10S. 154(6)(ca) and the preceding word “or” inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(4)(b); S.R. 1999/149, art. 2(c), Sch. 2
F11S. 154(6)(d) and the preceding “or” repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F12Words in s. 154(7) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 56(d)(i); S.R. 1997/192, art. 2(b)
F13Word in s. 154(7) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 56(d)(ii); S.R. 1997/192, art. 2(b)
F14S. 154(7)(c) and the preceding “or” repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(d)(iii), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F15S. 154(8) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(e), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
[F16154A Other disclosures by the Department.N.I.
(1)The Department may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on the Department or on persons employed in it, disclose any information received by it in connection with its functions under this Act or the Pensions (Northern Ireland) Order 1995 to any person specified in the first column of the following Table if it considers that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.
TABLE
| Persons | Functions |
|---|---|
| F17. . . | . . . |
| The Bank of England. | [F18Any of its functions .] |
| [F19The Financial Services Authority] | [F20Functions under the legislation relating to friendly societies, under the Building Societies Act 1986, or under the Financial Services and Markets Act 2000.] |
| The Regulatory Authority. | Functions under this Act or the Pensions (Northern Ireland) Order 1995 or any enactment in force in Great Britain corresponding to either of them. |
| The Pensions Compensation Board. | Functions under the Pensions (Northern Ireland) Order 1995 or any corresponding enactment in force in Great Britain. |
[F21A person appointed under— (a)section 167 of the Financial Services and Markets Act 2000 (b)subsection (3) or (5) of section 168 of that Act, or (c)section 284 of that Act,to conduct an investigation. | Functions in relation to that investigation. |
| A body designated under section 326(1) of the Financial Services and Markets Act 2000. | Functions in its capacity as a body designated under that section. |
| A recognised investment exchange or a recognised clearing house (as defined by section 285 of that Act). | Functions in its capacity as an exchange or clearing house recognised under that Act.] |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . .. |
| . . . | . . . |
| . . . | . . . |
[F22(1A)The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.]
(2)The Department may by order—
(a)amend the Table in subsection (1) by—
(i)adding any person exercising regulatory functions and specifying functions in relation to that person,
(ii)removing any person for the time being specified in the Table, or
(iii)altering the functions for the time being specified in the Table in relation to any person, or
(b)restrict the circumstances in which, or impose conditions subject to which, disclosure is permitted in the case of any person for the time being specified in the Table.]
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)
F16S. 154A inserted (6.4.1996) by S.I. 1995/3213 (NI 22), art. 165, Sch. 4 para. 9; S.R. 1996/91, art. 2(c), Sch. Pt. III
F17Entries in the Table in s. 154A(1) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 136(2)
F18Words in the Table to s. 154A(1) substituted (1.6.1998) by 1998 c. 11, s. 23, Sch. 5 Pt. IV Chapter II para. 70(3); S.I. 1998/1120, art. 2
F19Entry in the Table to s. 154A(1) inserted (1.6.1998) by 1998 c. 11, s. 23, Sch. 5 Pt. IV Chapter II para. 70(3); S.I. 1998/1120, art. 2
F20Words in the Table in s. 154A(1) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 136(3)
F21Entries in the Table in s. 154A(1) inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 136(4)
F22S. 154A(1A) inserted (1.4.1999) by S.I. 1999/671, art. 1(3), Sch. 5 para. 8; S.R. 1999/149, art. 2(c), Sch. 2
Modifications etc. (not altering text)
C1S. 154A amended (temp.) (3.9.2001) by S.I. 2001/2966, art. 11
Options/Help
Print Options
Print The Whole Act
Print The Whole Part
Print This Cross Heading only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open The Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act without Schedules as a PDF
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources