The Welfare Reform and Pensions (Northern Ireland) Order 1999

Miscellaneous N.I.

Supply of pension information in connection with divorce etc. N.I.

21.—(1) The Department may by regulations—

(a) make provision imposing on the person responsible for a pension arrangement, or on the Department, requirements with respect to the supply of information relevant to any power with respect to—

(i) financial relief under Part III of the Matrimonial Causes Order or Part IV of the [1989 NI 4.] Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (powers in relation to domestic and overseas divorce etc.),

[F1 (ia) financial relief under Schedule 15 or 17 to the Civil Partnership Act 2004 (powers in relation to domestic and overseas dissolution of civil partnerships etc.);]

(ii) financial relief under Part II of the [1973 c. 18.] Matrimonial Causes Act 1973 or Part III of the [1984 c. 42.] Matrimonial and Family Proceedings Act 1984 [F1 or Schedule 5 or 7 to the 2004 Act] (corresponding England and Wales powers), or

(iii) financial provision under the [1985 c. 37.] Family Law (Scotland) Act 1985 or Part IV of the [1984 c. 42.] Matrimonial and Family Proceedings Act 1984 [F1 or Schedule 11 to the 2004 Act] (corresponding Scottish powers),

(b) make provision about calculation and verification in relation to the valuation of—

(i) benefits under a pension arrangement, or

(ii) shareable state scheme rights, for the purposes of regulations under sub-paragraph (a)(i)[F1 , (ia)] or (ii),

(c) make provision about calculation and verification in relation to—

(i) the valuation of shareable rights under a pension arrangement or shareable state scheme rights for the purposes of regulations under sub-paragraph (a)(iii), so far as relating to the making of orders for financial provision (within the meaning of the Family Law (Scotland) Act 1985), or

(ii) the valuation of benefits under a pension arrangement for the purposes of such regulations, so far as relating to the making of orders under section 12A of that Act,

(d) make provision for the purpose of enabling the person responsible for a pension arrangement to recover prescribed charges in respect of providing information in accordance with regulations under sub-paragraph (a).

(2) Regulations under paragraph (1)(b) or (c) may include provision for calculation or verification in accordance with guidance from time to time prepared by a person prescribed by the regulations.

(3) Regulations under paragraph (1)(d) may include provision for the application in prescribed circumstances, with or without modification, of any provision made by virtue of Article 38(2).

(4) In paragraph (1)—

(a) the reference in sub-paragraph (c)(i) to shareable rights under a pension arrangement is to rights in relation to which pension sharing is available under Chapter I of Part V, or under Chapter I of Part IV of the Welfare Reform Act, and

(b) the references to shareable state scheme rights are to rights in relation to which pension sharing is available under Chapter II of Part V, or under Chapter II of Part IV of the Welfare Reform Act.

F1 2004 c.33

Charges by pension arrangements in relation to earmarking orders N.I.

22.  The Department may by regulations make provision for the purpose of enabling the person responsible for a pension arrangement to recover prescribed charges in respect of complying with—

(a) an order under Article 25 of the Matrimonial Causes Order (financial provision orders in connection with divorce etc.), so far as it includes provision made by virtue of Article 27B or 27C of that Order (powers to include provisions about pensions),

[F2 (aa) an order under Part 1 of Schedule 15 to the Civil Partnership Act 2004 (financial provision orders in connection with dissolution of civil partnerships etc.) so far as it includes provision made by virtue of Part 5 of that Schedule (powers to include provision about pensions),]

(b) an order under[F3 section 22A or 23] of the [1973 c. 18.] Matrimonial Causes Act 1973, so far as it includes provision made by virtue of section 25B or 25C of that Act (England and Wales powers corresponding to those mentioned in paragraph (a)),F2 . . .

[F2 (bb) an order under Part 1 of Schedule 5 to the 2004 Act so far as it includes provision made by virtue of Part 6 of that Schedule (England and Wales powers corresponding to those mentioned in paragraph (aa)), or]

(c) an order under section 12A(2) or (3) of the [1985 c. 37.] Family Law (Scotland) Act 1985 (powers in relation to pensions lump sums when making a capital sum order).

F2 2004 c.33

F3 1999 NI 11

Interpretation of Part IV N.I.

23.—(1) In this Part—

• “occupational pension scheme” has the same meaning as in the Pension Schemes Act;

• “pension arrangement” means—

  (a)

  an occupational pension scheme,

  (b)

  a personal pension scheme,

  (c)

  a retirement annuity contract,

  (d)

  an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme, and

  (e)

  an annuity purchased, or entered into, for the purpose of discharging liability in respect of a pension credit under Article 26(1)(b) or under section 29(1)(b) of the Welfare Reform Act;

• “personal pension scheme” has the same meaning as in the Pension Schemes Act;

• “prescribed” means prescribed by regulations made by the Department;

• [F4 “retirement annuity contract” means an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which became a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004,]

• “trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme, means—

  (a)

  in the case of a scheme established under a trust, the trustees of the scheme, and

  (b)

  in any other case, the managers of the scheme.

(2) References to the person responsible for a pension arrangement are—

(a) in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme,

(b) in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement”, the provider of the annuity, and

(c) in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer.

F4 Art. 23(1): definition of "retirement annuity contract" substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), art. 16(4)