Pensions Act (Northern Ireland) 2015

PART 2 N.I.OTHER STATUTORY PROVISIONS: AMENDMENTS

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)N.I.

47  The Contributions and Benefits Act is amended as follows.N.I.

Commencement Information

I1Sch. 13 para. 47 in operation at 6.4.2016, see s. 53(1)(3)

48  In section 1 (outline of contributory system), in subsection (3), omit the words after paragraph (b).N.I.

Commencement Information

I2Sch. 13 para. 48 in operation at 6.4.2016, see s. 53(1)(3)

49  In section 4C (power to make provision in consequence of provision made by virtue of section 4B(2) etc.), in subsection (5), in each of paragraphs (a) and (b) omit the words from “, including” to the end.N.I.

Commencement Information

I3Sch. 13 para. 49 in operation at 6.4.2016, see s. 53(1)(3)

50  In section 8 (calculation of primary Class 1 contributions), in subsection (3), omit paragraph (c) and the “and” before it.N.I.

Commencement Information

I4Sch. 13 para. 50 in operation at 6.4.2016, see s. 53(1)(3)

51  In section 9 (calculation of secondary Class 1 contributions), in subsection (3), omit paragraph (c) and the “and” before it.N.I.

Commencement Information

I5Sch. 13 para. 51 in operation at 6.4.2016, see s. 53(1)(3)

52  In section 20 (descriptions of contributory benefits), in subsection (3), for “(reduction in state scheme contributions and social security benefits for members of certified schemes)” substitute “ (reduction in benefits for members of schemes that were contracted-out) ”.N.I.

Commencement Information

I6Sch. 13 para. 52 in operation at 6.4.2016, see s. 53(1)(3)

53  In Schedule 1 (supplementary provisions relating to national insurance contributions), in paragraph 1, omit sub-paragraphs (2), (3), (6) and (9) to (11).N.I.

Commencement Information

I7Sch. 13 para. 53 in operation at 6.4.2016, see s. 53(1)(3)

The Social Security Administration (Northern Ireland) Act 1992 (c. 8)N.I.

54  The Administration Act is amended as follows.N.I.

Commencement Information

I8Sch. 13 para. 54 in operation at 6.4.2016, see s. 53(1)(3)

55  In section 132 (annual up-rating of benefits), in subsection (3A), for “the abolition date (as defined in section 176(1) of the Pensions Act)” substitute “ 7 June 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008) ”.N.I.

Commencement Information

I9Sch. 13 para. 55 in operation at 6.4.2016, see s. 53(1)(3)

56  In section 167 (interpretation - general)—N.I.

(a)in the definition of “money purchase contracted-out scheme”, for “section 176A” substitute “ section 3B ”;

(b)in the definition of “personal pension scheme” for “section 176A(6)” substitute “ section 3B(6) ”.

Commencement Information

I10Sch. 13 para. 56 in operation at 6.4.2016, see s. 53(1)(3)

The Pensions (Northern Ireland) Order 1995 (NI 22)N.I.

57  The 1995 Order is amended as follows.N.I.

Commencement Information

I11Sch. 13 para. 57 in operation at 6.4.2016, see s. 53(1)(3)

58—(1) Article 51 (annual increase in rate of pension) is amended as follows.N.I.

(2) For “the appointed day” (in each place) substitute “ 6 April 1997 ”.

(3) For paragraph (8) substitute—

(8) An occupational pension scheme is a “relevant occupational pension scheme” if—

(a)it has not, at any time on or after 6 April 1997, been a salary related contracted-out scheme (see section 3B of the Pension Schemes Act), or

(b)it has, at any time on or after 6 April 1997, been a salary related contracted-out scheme but no person is entitled to receive, or has accrued rights to, benefits under the scheme attributable to a period on or after that day when it was such a scheme..

Commencement Information

I12Sch. 13 para. 58 in operation at 6.4.2016, see s. 53(1)(3)

59  In Article 54 (Articles 51 to 53: supplementary), in paragraph (3), omit the definition of “the appointed day”.N.I.

Commencement Information

I13Sch. 13 para. 59 in operation at 6.4.2016, see s. 53(1)(3)

60  For Article 69 substitute—N.I.

Grounds for applying for modifications: winding up registered schemes

69(1) The Authority may, on an application made to them by the trustees of a registered pension scheme which is being wound up, make an order—

(a)modifying the scheme for the purpose of enabling assets remaining after the liabilities of the scheme have been fully discharged to be distributed to the employer, or

(b)authorising the trustees to modify the scheme for that purpose.

(2) But the Authority may act under paragraph (1) only if prescribed requirements in relation to the distribution are satisfied.

(3) Regulations may make provision requiring applications under paragraph (1) to meet prescribed requirements.

(4) Regulations may provide that in prescribed circumstances this Article does not apply to schemes falling within a prescribed class or description or applies to them with prescribed modifications.

(5) In this Article “registered pension scheme” means an occupational pension scheme registered under section 153 of the Finance Act 2004 (other than a public service pension scheme)..

Commencement Information

I14Sch. 13 para. 60 in operation at 6.4.2016, see s. 53(1)(3)

61  In Article 70 (Article 69: supplementary), omit paragraph (3).N.I.

Commencement Information

I15Sch. 13 para. 61 in operation at 6.4.2016, see s. 53(1)(3)

62  In Article 71 (effect of orders under Article 69), in paragraph (1)—N.I.

(a)for “sub-paragraph (a)” substitute “ sub-paragraph (b) ”;

(b)for “sub-paragraph (b)” substitute “ sub-paragraph (a) ”.

Commencement Information

I16Sch. 13 para. 62 in operation at 6.4.2016, see s. 53(1)(3)

63  In Article 72 (modification of public service pension schemes), in paragraph (1), for “Article 69(1)(b)” substitute “ Article 69(1)(a) ”.N.I.

Commencement Information

I17Sch. 13 para. 63 in operation at 6.4.2016, see s. 53(1)(3)

64  Articles 133(1), (3) and (5), 134(3) and (4) and 145 (amendments to do with contracting-out) are repealed.N.I.

Commencement Information

I18Sch. 13 para. 64 in operation at 6.4.2016, see s. 53(1)(3)

The Employment Rights (Northern Ireland) Order 1996 (NI 16)N.I.

65  The Employment Rights (Northern Ireland) Order 1996 is amended as follows.N.I.

Commencement Information

I19Sch. 13 para. 65 in operation at 6.4.2016, see s. 53(1)(3)

66  In Article 35 (note to be included in statement of initial employment particulars), omit paragraph (5).N.I.

Commencement Information

I20Sch. 13 para. 66 in operation at 6.4.2016, see s. 53(1)(3)

67  In Article 43 (references to industrial tribunals), in paragraph (3), omit sub-paragraph (a) (including the “and” at the end of it).N.I.

Commencement Information

I21Sch. 13 para. 67 in operation at 6.4.2016, see s. 53(1)(3)

The Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)N.I.

68  The Child Support, Pensions and Social Security Act (Northern Ireland) 2000 is amended as follows.N.I.

Commencement Information

I22Sch. 13 para. 68 in operation at 6.4.2016, see s. 53(1)(3)

69—(1) Section 38 (disclosure of state pension information) is amended as follows.N.I.

(2) In subsection (3)(d), omit “which is not contracted-out employment”.

(3) In subsection (11), omit the definition of “contracted-out employment”.

Commencement Information

I23Sch. 13 para. 69 in operation at 6.4.2016, see s. 53(1)(3)

70  Part 2 of Schedule 5 (alternative to anti-franking rules) is repealed.N.I.

Commencement Information

I24Sch. 13 para. 70 in operation at 6.4.2016, see s. 53(1)(3)

The Pensions (Northern Ireland) Order 2005 (NI 1)N.I.

71  In Article 235 of the 2005 Order (pension protection on transfer of employment: form of protection) in paragraph (2)(c), for the words from “time” to the end substitute “ time the scheme complies with prescribed requirements ”.N.I.

Commencement Information

I25Sch. 13 para. 71 in operation at 6.4.2016, see s. 53(1)(3)

The Companies Act 2006 (c. 46)N.I.

72  The Companies Act 2006 is amended as follows.N.I.

Commencement Information

I26Sch. 13 para. 72 in operation at 6.4.2016, see s. 53(1)(3)

73  In section 140 (interests to be disregarded: employer's rights of recovery under pension scheme or employee's share scheme), omit subsection (2).N.I.

Commencement Information

I27Sch. 13 para. 73 in operation at 6.4.2016, see s. 53(1)(3)

74  In section 673 (interests to be disregarded in determining whether company has beneficial interest: employer's charges and other rights of recovery), omit subsection (1)(b).N.I.

Commencement Information

I28Sch. 13 para. 74 in operation at 6.4.2016, see s. 53(1)(3)

The Pensions Act (Northern Ireland) 2008 (c. 1)N.I.

75  The Pensions Act (Northern Ireland) 2008 is amended as follows.N.I.

Commencement Information

I29Sch. 13 para. 75 in operation at 6.4.2016, see s. 53(1)(3)

76—(1) Section 13 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.N.I.

(2) In subsection (1), for “the abolition date” substitute “ 6 April 2012 ”.

(3) In subsection (2), omit the definition of “the abolition date”.

(4) In subsection (4), for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

Commencement Information

I30Sch. 13 para. 76 in operation at 6.4.2016, see s. 53(1)(3)

77  In section 19 (consequential provision, repeals and revocations), in subsection (5), for “the abolition date (within the meaning of section 13)” substitute “ 6 April 2012 ”.N.I.

Commencement Information

I31Sch. 13 para. 77 in operation at 6.4.2016, see s. 53(1)(3)

78—(1) Schedule 4 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.N.I.

(2) In paragraphs 60, 61(1), (2)(a) and (b)(i) and (3), 64 and 65(2) for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

(3) In paragraph 66 omit the definition of “the abolition date”.

Commencement Information

I32Sch. 13 para. 78 in operation at 6.4.2016, see s. 53(1)(3)

The Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)N.I.

79  The Pensions (No2) Act is amended as follows.N.I.

Commencement Information

I33Sch. 13 para. 79 in operation at 6.4.2016, see s. 53(1)(3)

80  For section 21 substitute—N.I.

21    Quality requirement: UK defined benefits schemes

A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the test scheme standard in relation to that jobholder.

Commencement Information

I34Sch. 13 para. 80 in operation at 6.4.2016, see s. 53(1)(3)

81  In section 22 (test scheme standard), for subsection (2) substitute—N.I.

(2) Subject to subsection (3), the relevant members are J and all active members who are jobholders of the same employer as J..

Commencement Information

I35Sch. 13 para. 81 in operation at 6.4.2016, see s. 53(1)(3)