http://www.legislation.gov.uk/nisr/1998/208The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998Occupational pensionsPensionsBenefitsPersonal pensionsPENSIONSStatute Law Database2026-02-26Expert Participation2016-04-06 These Regulations, which are made in consequence of the Pensions (Northern Ireland) Order 1995 (“the Order”), relate to the restoration of member’s State scheme rights in cases where an occupational pension scheme winds up insolvent. 1998 No. 208 PENSIONS The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 Made 9th June 1998 Coming into operation 6th July 1998 The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by section 176(4) of, and paragraph 5(3C)(c) of Schedule 1 to, the Pension Schemes (Northern Ireland) Act 1993 and of all other powers enabling it in that behalf, hereby makes the following Regulations: Citation, commencement and interpretation11These Regulations may be cited as the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 and shall come into operation on 6th July 1998.2In these Regulations—“the Act” means the Pension Schemes (Northern Ireland) Act 1993;“additional pension” means the additional pension in a Category A retirement pension or in any other benefit under Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 which is payable by virtue of section 44(3)(b) of that Act;“earner” means—in the case of a surviving spouse member, the deceased spouse from whose employment that member’s rights under the scheme are derived, andin any other case, the member;“effective date” means the date on which the Department determines, for the purposes of paragraph 5(3A) to (3E) of Schedule 1 to the Act, the extent to which the resources of the scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme;“the Order” means the Pensions (Northern Ireland) Order 1995;“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Order;“relevant employment” means any employment of the earner to which any of his section 5(2B) rights, or rights to a guaranteed minimum pension under the scheme are directly or indirectly attributable;“relevant tax year” means the tax year in which the effective date falls; “section 5(2B) rights” has the meaning given in regulation 2(1) of the Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016; “scheme” means an occupational pension scheme referred to in regulation 2;“surviving spouse member” means a person who has a right to the payment of a widow’s or widower’s pension under the scheme.3The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to a Measure of the Assembly. Determination of the amount required for restoring State scheme rights2For the purposes of paragraph 5(3A) to (3E) of Schedule 1 to the Act, the amount required for restoring State scheme rights in relation to a member of a scheme which was a contracted-out occupational pension scheme and which started to wind up before the second abolition date shall be—ain a case where the prescribed person may elect under section 51(2) of the Act to pay a contributions equivalent premium, the amount of that premium calculated in accordance with section 54(4) of the Act, andbin any other case, the amount calculated in accordance with regulation 3. Method of calculation where no election to pay a contributions equivalent premium may be made31In a case to which regulation 2(b) applies, the amount required for restoring a member’s State scheme rights shall be—ain the case of a man (other than a surviving spouse member) who has not attained pensionable age on the effective date—X×Factor A×52×market level indicatorplus(y1×Factor B1+y2×Factor B2)×52×market level indicatorplus(z1×Factor C1+z2×Factor C2)×52×market level indicator;bin the case of a woman (other than a surviving spouse member) who has not attained pensionable age on the effective date—X×Factor D×52×market level indicatorplus(y1×Factor E1+y2×Factor E2)×52×market level indicatorplus(z1×Factor F1+z2×Factor F2)×52×market level indicator;cin the case of a man (other than a surviving spouse member) who has attained pensionable age on the effective date—X×Factor G×52×market level indicatorplus(y1+y2)×Factor H×52×market level indicatorplus(z1+z2)×Factor I×52×market level indicator;din the case of a woman (other than a surviving spouse member) who has attained pensionable age on the effective date—X×Factor J×52×market level indicatorplus(y1+y2)×Factor K×52×market level indicatorplus(z1+z2)×Factor L×52×market level indicator;ein the case of a man who is a surviving spouse member—X×Factor M×52×market level indicatorplus(z1+z2)×Factor N×52×market level indicator;fin the case of a woman who is a surviving spouse member—X×Factor O×52×market level indicatorplus(y1+y2)×Factor P×52×market level indicatorplus(z1+z2)×Factor Q×52×market level indicator;where—X is the relevant weekly amount relating to any relevant employment after 5th April 1997;y1 is the relevant weekly amount relating to any relevant employment before 6th April 1988 in a case where limited revaluation applies;y2 is the relevant weekly amount relating to any relevant employment before 6th April 1988 in a case where full or fixed revaluation applies;z1 is the relevant weekly amount relating to any relevant employment after 5th April 1988 and before 6th April 1997 in a case where limited revaluation applies;z2 is the relevant weekly amount relating to any relevant employment after 5th April 1988 and before 6th April 1997 in a case where full or fixed revaluation applies.2For the purposes of paragraph (1)—athe amount of each factor (that is Factor A, B1, B2 and so on) shall be—iin the case of a man (other than a surviving spouse member) who has not attained pensionable age on the effective date, the amount derived from Table 1 in Schedule 1, being the amount shown in the column below the relevant factor, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table;iiin the case of a woman (other than a surviving spouse member) who has a pensionable age of 65 and has not attained that age on the effective date, the amount derived from Table 2 in Schedule 1, being the amount shown in the column below the relevant factor, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table;iiiin the case of a woman (other than a surviving spouse member) who has a pensionable age of 60 and has not attained that age on the effective date, the amount derived from Table 3 in Schedule 1, being the amount shown in the column below the relevant factor, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table;ivin the case of a woman (other than a surviving spouse member) who has a pensionable age of between 60 and 65 and has not attained that age on the effective date, the amount derived from Table 4 in Schedule 1, being the amount shown for the relevant factor in the column below the relevant tax year, in relation to the tax year in which the member was born, as specified in the first column of that Table;vin the case of an individual (other than a surviving spouse member) who has attained pensionable age on the effective date, the amount derived from Table 5 in Schedule 1, being the amount shown in the column below the relevant factor, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table;viin the case of a surviving spouse member, the amount derived from Table 6 in Schedule 1, being the amount shown in the column below the relevant factor, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table;b“the relevant weekly amount” is the weekly amount, determined by the Department, representing—ias regards any relevant employment after 5th April 1997 and before 6th April 2002 , the weekly amount of additional pension to which the member would be entitled, or would have become entitled at pensionable age, in respect of that employment, if the scheme had not been a contracted-out scheme (whether by virtue of his own contributions or, in the case of a surviving spouse member, by virtue of the earner’s contributions), andiaas regards any relevant employment after 5th April 2002, the weekly amount as specified in paragraph (3);iias regards any relevant employment before 6th April 1997, the member’s guaranteed minimum pension or any guaranteed minimum pension to which the member is, or would on attaining pensionable age be, treated as entitled by virtue of section 44 of the Act (reduced benefits where minimum payments or minimum contributions paid) in respect of that employment,and, for the purpose of determining those weekly amounts, except where such provision made by the scheme as is mentioned in section 12(2) of the Act (revaluation of earning factors: early leavers) applies, the earner’s earnings factors shall be taken to have been increased by reference to the last order under section 130 of the Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the tax year preceding the relevant tax year;cfull revaluation applies where, for the purposes of determining the relevant weekly amount, the earner’s earnings factors are taken to have been increased in accordance with sub-paragraph (b);dlimited revaluation applies where the relevant weekly amount has been determined in accordance with any provision made by the scheme under subsection (3) of section 12 of the Act (as in operation immediately before 6th April 1997) not conforming with the additional requirements referred to in that subsection;efixed revaluation applies where the relevant weekly amount has been determined in accordance with such provision as is mentioned in that subsection as in operation immediately after 5th April 1997, andfthe market level indicator is the amount calculated in accordance with regulation 4.3The weekly amount specified in this paragraph is—athe weekly amount of additional pension to which the member would be entitled in respect of the relevant employment after 5th April 2002 (whether by virtue of his own contributions or, in the case of a surviving spouse member, by virtue of the earner’s contributions) if the scheme had not been a contracted-out scheme, less the weekly amount of any such pension to which he is so entitled despite the scheme having been such a scheme ; orbthe weekly amount of additional pension to which the member would have become so entitled on attaining pensionable age if the scheme had not been such a scheme, less the weekly amount of any such pension to which he will be so entitled despite the scheme having been such a scheme . Market Level Indicator4For the purposes of regulation 3 the market level indicator is—ain the case of a member who has attained pensionable age or who attains that age in the relevant tax year or who is a surviving spouse member, the index number shown in the second column of the Table in Schedule 2 opposite the range of yields shown in the first column of that Table in which falls the gross redemption yield compiled, on the effective date, by the Financial Times and the Institute and Faculty of Actuaries , applicable to 15-year British Government Stocks with medium coupons;bin the case of a member (other than a surviving spouse member) who attains an age in the relevant tax year which is 10 or more years below pensionable age, 3 per cent. divided by x per cent. where x per cent. is the net dividend yield, applicable on the effective date, to the All Share Index compiled by the Financial Times and the Institute and Faculty of Actuaries ;cin the case of a member (other than a surviving spouse member) who attains an age in the relevant tax year which is less than 10 years below pensionable age, an average of the numbers derived from paragraphs (a) and (b) respectively, weighted according to the number of whole years remaining before the member attains that age, so that, for example—iwhere the age attained in the relevant tax year is 5 years less than pensionable age, the market level indicator is the sum of one half of the number derived from paragraph (a) and one half of the number derived from paragraph (b), andiiwhere the age attained in that tax year is one year less than pensionable age, the market level indicator is the sum of nine tenths of the number derived from paragraph (a) and one tenth of the number derived from paragraph (b). Amendment of the Occupational Pension Schemes (Contracting-out) Regulations 5 After regulation 50 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 there shall be inserted— Persons to be regarded as members 50A For the purposes of paragraph 5(3A) to (3E) of Schedule 1 to the Act and regulations 49 and 50, the persons to be regarded as members of an occupational pension scheme shall include a person who has the right to payment of a widow’s or widower’s pension under the scheme. . Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on Leslie Frew Assistant Secretary 9th June 1998. SCHEDULE 1Regulation 3TABLE 1<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">MEN (EXCLUDING SURVIVING SPOUSE MEMBERS) WHO ARE UNDER PENSIONABLE AGE</Substitution>Age attained in relevant tax yearFactor AFactor B1Factor B2Factor C1Factor C2164.983.493.924.324.85175.083.574.004.424.95185.183.654.084.525.05195.293.734.174.625.15205.403.824.254.735.26215.513.914.344.835.37225.624.004.434.945.48235.734.094.525.065.59245.854.184.615.175.70255.974.284.705.295.82266.094.374.805.415.93276.214.474.905.536.06286.344.584.995.666.18296.474.685.105.796.30306.604.795.205.936.44316.744.905.316.066.57326.885.025.426.206.71337.035.135.536.356.85347.185.255.656.506.99357.335.385.776.667.14367.495.515.896.827.30377.645.646.026.987.45387.815.776.157.147.61397.975.906.277.317.77408.146.046.407.487.93418.316.196.547.668.10428.496.346.687.858.28438.686.496.838.048.46448.876.656.988.248.64459.076.817.138.448.83469.276.987.298.659.03479.477.147.448.869.23489.677.317.609.069.42499.887.497.769.289.625010.097.677.939.509.835110.317.858.109.7310.045210.538.048.289.9710.265310.878.318.5310.3110.595411.238.598.8010.6710.935511.608.889.0811.0511.305611.989.189.3611.4411.675712.399.509.6711.8612.065812.799.829.9612.2712.455913.4110.1610.2912.7112.876014.0710.5210.6213.1813.316114.7510.8910.9713.6613.766215.4711.2911.3414.1714.246316.2411.7111.7414.7214.766417.0512.1612.1615.3115.31TABLE 2<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">Women (excluding surviving spouse members) who have a pensionable age of 65 and are under that age</Substitution>Age attained in relevant tax yearFactor DFactor E1Factor E2Factor F1Factor F2165.363.584.034.655.22175.473.664.114.755.33185.583.744.194.865.43195.693.834.274.975.54205.813.914.365.085.65215.924.004.445.195.77226.044.094.535.315.88236.164.184.625.436.00246.284.274.715.556.12256.414.374.815.686.24266.544.474.905.806.37276.674.575.005.936.49286.804.675.106.076.62296.944.775.206.206.76307.084.885.306.356.89317.224.995.416.497.03327.375.105.516.647.18337.525.215.626.797.32347.675.335.736.957.47357.835.445.857.117.63367.995.575.967.277.78378.155.696.087.437.94388.325.826.207.608.10398.485.956.327.788.26408.656.086.457.958.43418.836.226.588.148.60429.016.366.718.328.78439.206.506.848.518.96449.396.646.988.719.14459.586.797.128.919.33469.776.957.269.119.52479.977.107.419.329.714810.177.277.569.539.914910.387.437.719.7510.115010.607.607.879.9810.325110.817.788.0310.2110.535211.037.968.2010.4410.755311.388.228.4410.7911.085411.748.498.7011.1611.435512.118.778.9711.5311.795612.499.069.2411.9312.165712.899.379.5312.3412.555813.309.699.8412.7512.945913.8010.0310.1513.2013.366014.3310.3810.4813.6613.796114.8710.7510.8314.1514.256215.4411.1511.2014.6514.736316.0311.5611.5915.1915.236416.6512.0112.0115.7615.76TABLE 3<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">Women (excluding surviving spouse members) who have a pensionable age of 60 and are under that age</Substitution>Age attained in relevant tax yearFactor DFactor E1Factor E2Factor F1Factor F25315.2310.8711.0314.5514.775415.7811.2411.3815.0815.265516.4311.6411.7515.6315.785617.0612.0512.1416.2016.325717.7312.4812.5416.8016.885818.4112.9312.9617.4217.465919.1313.4113.4118.0718.07TABLE 4<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">Women (excluding surviving spouse members) who have a pensionable age between 60 and 65 and are under that age</Substitution>2004/052005/062006/07Tax year of birthFactor D1950/5115.7816.1316.491951/5214.3814.7015.021952/5313.1513.4313.731953/5412.0212.2812.551954/5511.1211.3611.60Tax year of birthFactor E11950/5111.2411.5311.841951/5210.3010.5610.831952/539.439.679.911953/548.648.859.081954/557.988.188.38Tax year of birthFactor E21950/5111.3811.6511.921951/5210.4710.7210.961952/539.649.8610.091953/548.879.079.281954/558.248.428.61Tax year of birthFactor F11950/5115.0815.4515.841951/5213.7214.0614.411952/5312.5012.8013.111953/5411.3911.6611.941954/5510.4910.7410.99Tax year of birthFactor F21950/5115.2615.6015.951951/5213.9614.2614.581952/5312.7713.0513.341953/5411.7011.9512.211954/5510.8211.0511.29TABLE 5<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">Individuals (excluding surviving spouse members) who have attained pensionable age</Substitution>Age attained in relevant tax yearMenWomenFactor GFactor HFactor IFactor JFactor KFactor L6020.7414.4219.496120.3014.1319.006219.8613.8418.516319.4113.5518.026418.8713.2417.526518.5313.0516.4718.3112.9317.016618.2412.7415.9717.7512.6016.486717.9412.4115.4717.1612.2715.946817.6312.0814.9716.5711.9115.406917.0711.7414.4515.9611.5514.837016.5011.3813.9215.3311.1714.267115.9211.0113.3914.7010.7813.687215.3310.6412.8514.0710.3913.107314.7110.2512.3113.439.9912.517414.119.8611.7712.809.5911.937513.499.4811.2312.179.2011.367612.899.0910.7111.578.8110.817712.288.7110.1910.988.4310.277811.698.339.7010.418.069.757911.127.969.219.877.699.258010.567.608.759.337.338.768110.017.248.298.816.988.29829.506.907.868.326.637.83839.036.587.467.866.307.40848.536.257.057.425.997.00858.055.936.657.015.706.62867.585.626.286.655.426.28877.145.335.926.315.165.96886.725.055.586.004.925.66896.314.775.255.724.705.39905.974.524.955.434.495.13915.644.274.675.164.284.87925.324.044.404.894.074.62935.033.834.154.643.884.38944.723.613.904.393.694.16TABLE 6<Substitution ChangeId="key-195187c7b47c28d1525e096744c7de19-1772099856912" CommentaryRef="key-195187c7b47c28d1525e096744c7de19">Surviving spouse members</Substitution>Age attained in relevant tax yearWidowersWidowsFactor MFactor NFactor OFactor PFactor Q25 and below7.507.288.876.978.63268.097.849.137.128.87278.898.619.507.379.22289.879.559.927.649.622911.1810.8010.397.9610.073012.0311.6210.858.2710.513112.8612.4111.238.5210.883213.6413.1511.648.8011.273314.1413.6412.049.0711.653414.5514.0312.429.3312.023514.8414.3112.809.5912.383615.0914.5513.119.8112.683715.2714.7313.299.9312.853815.3914.8413.369.9712.913915.5114.9513.329.9312.884015.6015.0513.209.8312.764115.7215.1713.009.6612.564215.7915.2312.869.5312.434315.8415.2912.789.4412.354415.9015.3412.789.4112.344515.9515.4012.869.4312.414616.0015.4513.029.5112.574716.0715.5213.299.6712.824816.1615.6113.689.9213.194916.2415.6914.2110.2713.705016.3315.7814.9110.7514.385116.4015.8615.8311.4015.265216.4715.9416.6912.0316.095316.5115.9817.4612.6116.855416.5316.0118.1313.1317.505516.5316.0218.6513.5618.015616.4715.9719.0213.9018.385716.3615.8719.2514.1418.615816.2315.7519.3014.2618.675916.1015.6419.1814.2618.576015.9515.5018.9214.1618.336115.7515.3218.5013.9417.946215.5115.1018.0713.7117.546315.2514.8617.6213.4717.116414.9714.5917.1613.2016.686514.6714.3116.6812.9316.236614.1513.8116.1412.6015.726713.6213.3115.5912.2715.206813.0912.8015.0311.9114.666912.5612.2914.4611.5514.127012.0311.7813.8811.1713.567111.5011.2713.3010.7813.017210.9610.7612.7210.3912.457310.4410.2512.149.9911.89749.939.7611.569.5911.34759.449.2811.019.2010.80768.968.8110.468.8110.27778.508.379.948.439.77788.057.949.448.069.28797.637.528.957.698.81807.227.138.487.338.35816.836.758.026.987.90826.466.387.586.637.47836.106.037.166.307.07845.765.706.775.996.68855.445.386.405.706.33865.145.086.065.425.99874.854.805.755.165.68884.574.535.454.925.40894.304.275.184.705.13904.044.014.924.494.88913.793.764.674.284.63923.563.534.434.074.39933.353.324.213.884.17943.143.123.993.693.9695 and over2.942.933.773.503.75SCHEDULE 2Regulation 4<Substitution ChangeId="key-1340b3bdf55fbcba3084a69ba091f5f7-1772100370593" CommentaryRef="key-1340b3bdf55fbcba3084a69ba091f5f7">FOR DERIVING THE INDEX NUMBER FROM 15-YEAR GROSS REDEMPTION YIELD: EFFECTIVE DATE ON OR AFTER 21ST APRIL 2005</Substitution>Yield per cent.Index NumberFromTo1.05%1.09%1.501.10%1.15%1.491.16%1.21%1.481.22%1.27%1.471.28%1.32%1.461.33%1.38%1.451.39%1.44%1.441.45%1.50%1.431.51%1.56%1.421.57%1.62%1.411.63%1.68%1.401.69%1.75%1.391.76%1.81%1.381.82%1.87%1.371.88%1.93%1.361.94%2.00%1.352.01%2.06%1.342.07%2.13%1.332.14%2.19%1.322.20%2.26%1.312.27%2.33%1.302.34%2.39%1.292.40%2.46%1.282.47%2.53%1.272.54%2.60%1.262.61%2.67%1.252.68%2.74%1.242.75%2.81%1.232.82%2.88%1.222.89%2.96%1.212.97%3.03%1.203.04%3.11%1.193.12%3.18%1.183.19%3.26%1.173.27%3.33%1.163.34%3.41%1.153.42%3.49%1.143.50%3.57%1.133.58%3.65%1.123.66%3.73%1.113.74%3.81%1.103.82%3.90%1.093.91%3.98%1.083.99%4.06%1.074.07%4.15%1.064.16%4.24%1.054.25%4.33%1.044.34%4.41%1.034.42%4.50%1.024.51%4.60%1.014.61%4.69%1.004.70%4.78%0.994.79%4.88%0.984.89%4.97%0.974.98%5.07%0.965.08%5.17%0.955.18%5.27%0.945.28%5.37%0.935.38%5.47%0.925.48%5.57%0.915.58%5.68%0.905.69%5.79%0.895.80%5.89%0.885.90%6.00%0.876.01%6.12%0.866.13%6.23%0.856.24%6.34%0.846.35%6.46%0.836.47%6.58%0.826.59%6.70%0.816.71%6.82%0.806.83%6.95%0.796.96%7.07%0.787.08%7.20%0.777.21%7.33%0.767.34%7.46%0.757.47%7.60%0.747.61%7.74%0.737.75%7.88%0.727.89%8.02%0.718.03%8.17%0.708.18%8.31%0.698.32%8.46%0.688.47%8.62%0.678.63%8.78%0.668.79%8.94%0.658.95%9.10%0.649.11%9.27%0.639.28%9.44%0.629.45%9.61%0.619.62%9.79%0.60 (This note is not part of the Regulations.)

These Regulations, which are made in consequence of the Pensions (Northern Ireland) Order 1995 (“the Order”), relate to the restoration of member’s State scheme rights in cases where an occupational pension scheme winds up insolvent.

Regulation 1 provides for citation, commencement and interpretation.

Regulations 2 to 4 provide for the determination by the Department of Health and Social Services of the amount required for restoring a member’s State scheme rights. Regulation 2 provides for this to be the amount of a contributions equivalent premium, where such a premium is payable. Regulations 3 and 4 provide the method of calculation in other cases. This requires the application of actuarial tables to weekly amounts representing the State benefits which the member would have foregone by reason of being contracted-out and adjustment of the amount obtained to reflect prevailing market conditions.

Regulation 5 amends the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 by providing for persons with a right to a widow’s or widower’s pension under an occupational pension scheme to be regarded as members for the purposes of the provisions relating to restoration of State scheme rights.

Schedule 1 sets out the actuarial factors to be applied for the purposes of regulation 3.

Schedule 2 sets out a table for deriving an index number for the purposes of the market value adjustment in regulation 4.

1993 c. 49; paragraph 5(3C) of Schedule 1 was inserted by Article 138(2)(b) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) 1992 c. 7 Paragraph 5(3A) to (3E) was inserted by Article 138(2)(b) of the Pensions (Northern Ireland) Order 1995 S.I. 1995/3213 (N.I. 22) 1954 c. 33 (N.I.) Section 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995 Section 44 was amended by paragraph 56 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and by Article 137(2) of the Pensions (Northern Ireland) Order 1995. See also Article 137(3) of that Order and Article 10 of S.R. 1997 No. 192 (C. 10) 1992 c. 8; section 130 was amended by paragraph 40 of Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993 and by Article 125(3) of the Pensions (Northern Ireland) Order 1995 subject to paragraphs (4) to (6) of that Article Section 12(3) was amended by paragraph 21(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 but is saved for transitional purposes by Article 3 of S.R. 1997 No. 192 (C. 10) S.R. 1996 No. 493
Reg. 1 in operation at 6.7.1998, see reg. 1(1)Reg. 2 in operation at 6.7.1998, see reg. 1(1)Reg. 3 in operation at 6.7.1998, see reg. 1(1)Reg. 4 in operation at 6.7.1998, see reg. 1(1)Reg. 5 in operation at 6.7.1998, see reg. 1(1)Reg. 3(3) added (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(4)Reg. 3(2)(b)(ia) inserted (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(2)Words in reg. 3(2)(b)(i) inserted (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(3)Words in reg. 4(b) substituted (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(5)Sch. 1 substituted (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(6)Sch. 2 substituted (21.4.2005 with application in accordance with reg. 1(3)) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005 (S.I. 2005/891), regs. 1(2), 3(7)Words in reg. 1(2) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 20Words in reg. 4 substituted (6.4.2012) by The Pensions (Institute and Faculty of Actuaries and Consultation by Employers – Amendment) Regulations 2012 (S.I. 2012/692), regs. 1(2), 9Words in reg. 1(2) substituted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 13(2)Words in reg. 2 substituted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 13(3)Words in reg. 3(3)(a) substituted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 13(4)Words in reg. 3(3)(b) substituted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 13(4)