PART 1

PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 1

EMPLOYERS' DUTIES

Qualifying schemes and automatic enrolment schemes

Qualifying schemes
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—
a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
aa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)
S. 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
Pt. 1 applied (with modifications) (1.7.2012) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), arts. 1(1), 2 (with art. 5)
S. 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)
S. 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)
S. 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)
S. 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)
S. 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)