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Pensions Act (Northern Ireland) 2008


This is the original version (as it was originally enacted).

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34.—(1) Section 176 (general interpretation) is amended as follows.

(2) In subsection (1)—

(a)in the appropriate places insert—

“abolition date” means the day appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008;;

“HMRC” means the Commissioners for Her Majesty’s Revenue and Customs;;

(b)for the definition of “appropriate scheme certificate” and references to an appropriate scheme substitute—

“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with section 176A;;

(c)in the definition of “contracting-out certificate” and references to a contracted-out scheme and to contracting-out at the end add “and section 176A”;

(d)for the definition of “money purchase contracted-out scheme” substitute—

“money purchase contracted-out scheme” is to be construed in accordance with section 176A;.

(3) In subsection (4) (regulations may prescribe the persons who are to be regarded as members or prospective members of an occupational scheme etc.) omit “, 40”.

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