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Pensions Act (Northern Ireland) 2012

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Pensions Act (Northern Ireland) 2012. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Background and Policy Objectives

  3. Consultation

  4. Overview

  5. Commentary on Sections

    1. Part 1: State Pension

      1. Section 1: Equalisation of and increase in pensionable age for men and women

      2. Section 2: Duty to report on the impact of socio-economic background (including health indicators) in relation to retirement pension

      3. Section 3: Abolition of certain additions to the state pension

      4. Section 4: Consolidation of additional pension

    2. Part 2: Automatic Enrolment

      1. Section 5: Automatic re-enrolment where scheme membership interrupted

      2. Section 6: Earnings trigger for automatic enrolment and re-enrolment

      3. Section 7: Postponement or disapplication of automatic enrolment

      4. Section 8: Timing of automatic re-enrolment

      5. Section 9: Review of earnings trigger and qualifying earnings band

      6. Section 10: Rounded figures for earnings trigger and qualifying earnings band

      7. Section 11: Qualifying Schemes: administration charges

      8. Section 12: Test scheme standard for schemes that produce sum of money for provision of benefit

      9. Section 13: Certification that alternative to quality requirement is satisfied

      10. Section 14: Certification for non-UK schemes

      11. Section 15: Transitional period for defined benefits and hybrid schemes to be optional

      12. Section 16: Arrangements where transitional conditions cease to be satisfied

      13. Section 17: Power of managers to modify by resolution

      14. Section 18: No indemnification for civil penalties

      15. Section 19: Power to exempt certain cross-border employment from enrolment duty

    3. Part 3: Occupational Pension Schemes

      1. Section 20: Indexation and revaluation

      2. Section 21: Indexation requirements for cash balance benefits

      3. Section 22: Pension Protection Fund

      4. Section 23: Payment of surplus to employer: transitional power to amend scheme

      5. Section 24: Contribution notices and financial support directions

      6. Section 25: Technical amendment to Schedule 4 to the Pensions Act (Northern Ireland) 2008

      7. Section 26: Technical amendment to section 38(2) of the Pension Schemes (Northern Ireland) Act 1993

    4. Part 4: Money Purchase Benefits

      1. Section 27: Definition of money purchase benefits

      2. Section 28: Transitional

      3. Section 29: Consequential and supplementary

      4. Section 30: Power to make further provision

      5. Section 31: Regulations

    5. Part 5: Miscellaneous and General

      1. Section 32: Grants by the Department to advisory bodies etc

      2. Section 33: Service of documents and electronic working

    6. Schedule 1: Equalisation of and increase in pensionable age for men and women: consequential amendments

    7. Schedule 2: Abolition of certain additions to the state pension: consequential amendments etc

    8. Schedule 3: Consolidation of additional pension

    9. Schedule 4: Pension Protection Fund

  6. Hansard Reports

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.


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