Part IIIN.I.F1 [F2Schemes that were contracted-out etc.] and Effects on Members’ State Scheme Rights ...

Textual Amendments

F1Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)

Modifications etc. (not altering text)

C1Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2

Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2

Chapter IIIN.I. Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums

State scheme premiumsN.I.

53 Elections to pay contributions equivalent premiums.N.I.

[F3(1)An election under section 51(2) must be made within the prescribed period and in the prescribed manner.

(2)Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.

(3)In subsection (2) “relevant service” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.

(4)If [F4the Inland Revenue consider] that the prescribed person is contravening subsection (2), [F5they] may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.

[F6(5)In this section “prescribed” means prescribed by regulations made by the Secretary of State.]]

Textual Amendments

F3Ss. 51-64 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 37 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(7A) and with further savings in art. 2(6)(7)(7B)-(7F) (as amended by S.R. 2016/162, arts. 1, 5))

F4Words in s. 53(4) 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. 65(2); S.R. 1999/149, art. 2(c), Sch. 2

F5Words in s. 53(4) 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. 65(2); S.R. 1999/149, art. 2(c), Sch. 2

F6S. 53(5) added (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. 65(3); S.R. 1999/149, art. 2(c), Sch. 2

Modifications etc. (not altering text)

C3S. 53 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)