Qualifying schemes and automatic enrolment schemesN.I.
Qualifying schemesN.I.
16—(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—
(a)it is an occupational pension scheme or a personal pension scheme,
(b)it is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and
(c)while J is an active member, the scheme satisfies the quality requirement in relation to J.
(2) The Department may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.
(3) The Department may by regulations provide that a scheme is not a qualifying scheme in relation to J if—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(ab). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or
(c)the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.
[F4(3A) See also paragraphs1(4) and 2(4) of Schedule 18 to the Pensions Act (Northern Ireland) 2015, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.]
F5(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 16(3)(a) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F2S. 16(3)(aa) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F3S. 16(3)(ab) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F4S. 16(3A) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(3); S.R. 2015/307, art. 2(1)(n)
F5S. 16(4)(5) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(4); S.R. 2015/307, art. 2(1)(n)
Commencement Information
I1S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)
I2S. 16 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Automatic enrolment schemesN.I.
17—(1) A pension scheme is an automatic enrolment scheme in relation to a jobholder (J) if—
(a)it is a qualifying scheme in relation to J,
(b)it satisfies the conditions in subsection (2), and
(c)it satisfies any further conditions prescribed.
(2) The conditions mentioned in subsection (1)(b) are that—
(a)no provision of the scheme prevents the employer from making arrangements prescribed under section 3(2), 5(2) or 7(4) for J to become an active member of the scheme;
(b)no provision of the scheme requires J to express a choice in relation to any matter, or to provide any information, in order to remain an active member.
Commencement Information
I3S. 17 partly in force; s. 17 in force for certain purposes at Royal Assent see s. 118(2)
I4S. 17 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Occupational pension schemesN.I.
18 For the purposes of this Part, each of these is an occupational pension scheme—
(a)an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act that has its main administration in the United Kingdom;
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)a pension scheme that is prescribed or is of a prescribed description and that has its main administration elsewhere than in [F7the United Kingdom].
Textual Amendments
F6S. 18(b) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 6(2)(a); 2020 c. 1, Sch. 5 para. 1(1)
F7Words in s. 18(c) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 6(2)(b); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
I5S. 18 partly in force; s. 18 in force for certain purposes at Royal Assent see s. 118(2)
I6S. 18 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Personal pension schemesN.I.
19 For the purposes of this Part, a personal pension scheme is a pension scheme that is not an occupational pension scheme.
Commencement Information
I7S. 19 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2