The Pensions (Northern Ireland) Order 2005 No. 255 (NI. 1)

PART VI N.I. OCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONS

Contracting out N.I.

Meaning of “working life” in Pension Schemes Act N.I.

259.  In section 176 of the Pension Schemes Act (general interpretation), in subsection (1) for the definition of “working life” substitute—

““working life”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—

(a) the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or

(b) if earlier, the tax year before the one in which the person dies.” .