Social Security Act 1973

PART I E+W+S The Basic Scheme

1

(1)–(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(7)–(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F1 S. 1(1)–(6) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

F2 S. 1(7)–(9) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

F3 Ss. 1(10), 2–22 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

2–22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 E+W+S

Textual Amendments

F4 Ss. 1(10), 2–22 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

23

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(2)–(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

Textual Amendments

F5 S. 23(1) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

F6 Ss. 23(2)–(6), 24–50 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

24–50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 E+W+S

Textual Amendments

F7 Ss. 23(2)–(6), 24–50 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

PART II U.K. Occupational Pension Schemes

Recognition U.K.

51 Recognised pensionable employment. U.K.

(1), (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

(3) In this Act—

(a) “occupational pension scheme” means any scheme or arrangement which is comprised in one or more instruments or agreements and which has, or is capable of having, effect in relation to one or more descriptions or categories of employments so as to provide benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of earners with qualifying service in an employment of any such description or category; and

(b) “public service pension scheme” means an occupational pension scheme established by or under an enactment or the Royal prerogative or a Royal charter, being a scheme—

(i) all the particulars of which are set out in, or in a legislative instrument made under, an enactment, Royal warrant or charter, or

(ii) which cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department,

and includes [F9 any occupational pension scheme established, with the concurrence of the Minister for the Civil Service, by or with the approval of another Minister of the Crown and] any occupational pension scheme prescribed by regulations made by the Secretary of State and the Minister for the Civil Service jointly as being a scheme which ought in their opinion to be treated as a public service pension scheme for the purposes of this Part of this Act.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

(5) References . . . F10 in the following provisions of this Part of this Act to employers are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employments are treated by regulations as being employers for the purposes of this Part of this Act.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(8), (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

[F12 (10) Regulations may, for any purpose of this Part of this Act, prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which, and the circumstances in which, a person is to be treated as becoming, or as ceasing to be, a member or prospective member.]

Textual Amendments

F8 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

F9 Words inserted by Social Security Act 1980 (c. 30), s. 4(1) w.e.f. 23.5.80

F10 Words repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5, w.e.f. 21.11.75.

F11 S. 51(7) repealed (1.10.89) by Social Security Act 1989 (c. 24), Sch. 6, para. 1 and Sch. 9

F12 S. 51(10) repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

[F13 52 (1)–(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(8) Regulations may . . . F15 for any . . . F15 purposes of this Part of this Act, prescribe persons who, in the case of a scheme of any prescribed category, are to be regarded as the trustees or managers of a scheme of that category.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 ]

Textual Amendments

F13 S. 52 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F14 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

F15 Words repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 w.e.f. 7.8.75.

53—57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

[F17 58 Transfer of benefit between schemes: linked qualifying service. E+W+S

(1) In this Act—

(a) “transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to a transfer to that scheme of his accrued rights from another scheme;

(b) “accrued rights”, in relation to a scheme, includes any transfer credits allowed under that scheme; and

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

and in this subsection “rights” includes rights to benefit and also options to have benefit paid in a particular form or at a particular time.

(2) [F19 Subject to subsections (2A) and (2B) below]for the purposes of this Act, any period of an earner’s service in an employment is linked qualifying service in relation to a later period of service (whether in the same or another employment) if—

[F20 (a) under the rules of a scheme applying to him in the earlier period of service—

(i) there was made a transfer of his accrued rights under that scheme to another scheme applying to him in the later period of service; or

(ii) those rights were secured by a policy of insurance or an annuity contract and were subsequently transferred to another scheme applying to him in the later period of service;][F21 and]

(b) in consequence of [F22 the transfer of his accrued rights to the second scheme], there are (or were) allowed to him transfer credits under the rules of that other scheme,

except that, for any service to be taken into account as linked qualifying service, it must be actual service, no regard being had to any scheme rule which provides for service to be treated, for any purposes of benefit or otherwise, as longer or shorter than it actually is.

[F23 (2A) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

(2B) As respects any case where the rules of a scheme provide—

(a) that an earner is not entitled to become a member unless he satsfies specified conditions, but

(b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,

regulations may provide for any such periods to be treated, in such cases and to such an extent as may be prescribed, as linked qualifying service with later periods of service.]

(3)–(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 ]

Textual Amendments

F17 S. 58 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F18 S. 58(1)(c) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5

F19 Words inserted (1.10.89) by Social Security Act 1989 (c. 24) Sch. 6, para. 2(1)

F20 Para. substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 2 w.e.f. 25.7.86.

F21 Word inserted (1.10.89) by Social Security Act 1989 (c. 24) Sch. 7, para. 1.

F22 Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 2 w.e.f. 25.7.86.

F23 Subsections (2A) and (2B) inserted (1.10.89) by Social Security Act 1989 (c. 24) Sch. 6, para. 2(1)

F24 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

[F25 59 Financing and security of minimum benefits. E+W+S

(1) For the purposes of this Part of this Act the resources of an occupational pension scheme are the funds out of which the benefits provided by the scheme . . . F26 are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme.

(2)–(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27 ]

Textual Amendments

F25 S. 59 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F26 Words repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 w.e.f. 7.8.75.

F27 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

60—62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 U.K.

Textual Amendments

F28 Ss. 51(1),(2),(4),(6),(8),(9), 52(1)–(7)(9), 53–57, 58(3)–(5), 59(2)–(9), 60–62 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

Preservation of benefit under occupational pension schemes U.K.

[F29 63 Requirements relating to preservation of benefits. E+W+S

(1) The requirements of this Part of this Act relating to preservation of benefit under occupational pension schemes (“the preservation requirements”) are those set out in Part I of Schedule 16 to this Act; and Part II of that Schedule shall have effect for enabling the Secretary of State to make regulations modifying the preservation requirements and generally in relation to the preservation of benefit under occupational pension schemes.

(2) This section shall have effect for securing that occupational pension schemes in force on the appointed day or coming into force thereafter conform with the preservation requirements in so far as conformity can be achieved by the use of powers conferred by this section (in addition to any powers otherwise exercisable) on those concerned with such schemes and on the Occupational Pensions Board.

(3) It is hereby declared that nothing in the foregoing provisions of this section or in Schedule 16 to this Act is to be taken—

(a) to apply with direct effect to any scheme (whether having effect before or after this section comes into force), or to the rights or liabilities of any person in, under or by virtue of a scheme; or

(b) to preclude a scheme from being so framed as to provide benefits on any ampler scale, or (subject to any express provision made in the Schedule) payable at any earlier time or otherwise more favourable to beneficiaries, than is called for by the preservation requirements.

(4) In the case of an occupational pension scheme whose resources are derived as mentioned in [F30 section 40(1) of the Social Security Pensions Act 1975 (in this Act referred to as “the Pensions Act”)], it shall be the responsibility—

(a) of the trustees and managers of the scheme or, in the case of a public service pension scheme, of the Minister, government department or other person or body concerned with its administration, to take such steps as are open to them for bringing the scheme into conformity (if it does not otherwise conform) with the preservation requirements; and

(b) of the Occupational Pensions Board to advise the trustees and managers, or, if it is a public service pension scheme, the Minister, department or others concerned with the scheme as to whether it does or does not (in the Board’s opinion) conform with those requirements and, if the Board are of opinion that the scheme does not conform, to indicate the steps which they consider should be taken with a view to securing conformity;

and the following provisions of this section shall have effect in relation to schemes whose resources are so derived, but not in relation to public service pension schemes.

(5) On an application made to them in respect of an occupational pension scheme by persons competent to make such an application in respect of it, the Occupational Pensions Board shall issue a determination as to whether or not the scheme conforms with the preservation requirements; and the persons competent to make such an application in respect of a scheme are—

(a) the trustees or managers of the scheme;

(b) any person other than the trustees or managers who has power to alter any of the rules of the scheme;

(c) any person who is an employer of persons in service in an employment to which the scheme applies;

(d) any member or prospective member of the scheme;

(e) such other persons as regulations may specify, in relation to any category of schemes into which the scheme falls, as being proper persons to make an application for the purposes of this section in respect of a scheme of that category.

(6) The Board may at any time of their own motion issue, in respect of a scheme which has come to their notice (including in particular a scheme which they are considering with a view to [F31 contracting-out] or one in respect of which an application has been made to them under section 64 of this Act for an order authorising the modification of the scheme, or modifying it), any determination which they could issue in the case of that scheme on an application to them under subsection (5) above.

(7) If the Board determine, in the case of a scheme, that it does not conform with the preservation requirements they shall, either at the time of issuing their determination or as soon thereafter as they think expedient—

(a) by order direct the trustees or managers of the scheme, or any such persons as are referred to in subsection (5)(b) above, to exercise such powers as they possess for modifying the scheme with a view to bringing it into conformity with those requirements (for which purpose the Board shall include in their order such directions as they think appropriate to indicate the modification appearing to them to be called for); or

(b) if there is no person with power to modify the scheme as required by the Board, by order authorise the trustees or managers, or other persons named in the order (who may in particular include such an employer as is specified in subsection (5)(c) above) to make that modification; or

(c) themselves by order modify the scheme with a view to achieving the purposes above-mentioned.

(8) The Board may exercise their powers under subsection (7) above from time to time in relation to any scheme in respect of which they have issued a determination under this section, and may exercise the powers together or separately.

(9) Any modification of a scheme made in pursuance of an order of the Board under subsection (7)(b) or (c) above shall be as effective in law as if it had been made under powers conferred by or under the scheme; and such an order may be made and complied with in relation to a scheme—

(a) notwithstanding any enactment or rule of law, or any rule of the scheme, which would otherwise operate to prevent the modification being made;

(b) without regard to any such enactment, rule of law or rule of the scheme as would otherwise require, or might otherwise be taken to require, the implementation of any procedure, or the obtaining of any consent, with a view to the making of the modification.

(10) An order of the Board under subsection (7)(a) above may require persons to exercise a power retrospectively (whether or not the power could otherwise be so exercised), and an order under subsection (7)(b) or (c) may operate retrospectively; and in this subsection “restrospectively” means with effect from a date before that on which the power is exercised or, as the case may be, the order is made, not being in either case a date earlier than the appointed day.

(11) At any time when the Board are concerned with an occupational pension scheme for the purposes of issuing a determination under this section, they may include a determination (whether or not applied for) as to any of the particular matters specified in Part I of Schedule 16 to this Act (including that Part as modified by regulations under Part II of that Schedule).

(12) For the purpose of arriving at a determination under this section in respect of a scheme the Board may, if they think it expedient having regard—

(a) to the structure and character of the scheme; and

(b) to any anomalous or impractical consequences that may be expected to follow from its modification to achieve conformity with any particular provision of Part I of Schedule 16 to this Act (including that Part as modified under Part II of that Schedule),

disregard that provision in relation to the scheme, or direct that it be applied with such modification as may be specified in their determination.

[F32 (13) This section applies to persons employed by or under the Crown in like manner as if such persons were employed by a private person.]]

Textual Amendments

F29 S. 63 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F30 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4, w.e.f 21.11.75.

F31 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4, w.e.f 21.11.75.

F32 S. 63(13) added by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 2 Pt. I para. 52 w.e.f. 6.4.75.

Modification and winding-up of schemes U.K.

[F33 64 Modification and winding-up by order of Occupational Pensions Board. E+W+S

(1) On an application made to them in respect of an occupational pension scheme by persons competent to make such an application in respect of it the Occupational Pensions Board may make an order—

(a) authorising the modification of the scheme with a view to achieving any one or more of the purposes specified in subsection (3) below;

(b) modifying the scheme with a view to achieving any one or more of those purposes; or

(c) directing or authorising the scheme to be wound up on grounds specified in subsection (4) below.

[F34 (1A) The Board shall also have power on such an application to make an order—

(a) authorising the modification of the scheme with a view to achieving any one or more of such other purposes as may be prescribed; or

(b) modifying the scheme with a view to achieving any one or more of those purposes.]

(2) Nothing in this section applies to public service pension schemes.

(3) The purposes referred to in subsection (1)(a) and (b) above are those of enabling the scheme—

(a) to be so treated that an employment to which it applies may be [F35 contracted-out employment]by reference to it;

(b) to qualify for the approval of the Inland Revenue for the purposes of Chapter II of Part II of the M1 Finance Act 1970 or to provide benefits enhanced up to the limits suitable in a scheme for which such approval is sought;

(c) to provide for the transfer of accrued rights to another scheme [F36 (whether another occupational pension scheme or a personal pension scheme)]with a view to the acquisition, for those whose rights are transferred, of rights under the other scheme in connection with change of employment or otherwise, and for the allowance of transfer credits;

(d) to comply with the preservation requirements (without prejudice, however, to anything in section 63(5) to (12) of this Act);

[F37 (dd) to comply with the equal access requirements specified in section 53 of the Pensions Act but without prejudice to anything in section 56 of that Act;]

(e) to provide for accrued entitlement to benefit (whether in payment or not), so far as payable out of the resources of the scheme, to be surrendered by beneficiaries (at their option and not otherwise, so long as the scheme remains in force and is not being, or to be, wound up) in exchange for other rights assured by means of one or more policies of insurance or annuity contracts, or by other means;

(f) to qualify under section 69 of this Act or to have included in, or removed from, it provisions designed to avoid the effect of the rules of law relating to perpetuities,

[F38 (g) to comply with the voluntary contributions requirements specified in subsection (1) of section 12 of the Social Security Act 1986, but without prejudice to anything in subsections (2) to (10) of that section,]

or of enabling the trustees or managers of the scheme, or others concerned with, or having rights under, it to enter into alternative arrangements having regard to any provision of this Act [F39 or the Pensions Act], or of any other Act (passed or to be passed) amending or replacing any such provision, or making provision for similar purposes.

[F40 (3) The purposes referred to in subsection (1)(a) and (b) above are those of enabling the scheme—

(c) to provide for the transfer of accrued rights to another scheme [F41 (whether another occupational pension scheme or a personal pension scheme)]with a view to acquisition, for those whose rights are transferred, of rights under the other scheme in connection with change of employment or otherwise, and for the allowance of transfer credits;

(f) to qualify under section 69 of this Act or to have included in, or removed from, it provisions designed to avoid the effect of the rules of law relating to perpetuities,

or of enabling the trustees or managers of the scheme or others concerned with, or having rights under, it to enter into alternative arrangements, having regard to any provision of this Act [F42 or the Pensions Act], or of any other Act (passed or to be passed) amending or replacing any such provision, or making provision for similar purposes.]

(4) The grounds on which the Board may direct or authorise a scheme to be wound up, on an application made to them in that behalf under subsection (1) above, are that, having regard to any provision of this Act [F42 or the Pensions Act], or to any other Act (passed or to be passed) amending or replacing any such provision or making provision for similar purposes, the scheme ought to be replaced (in whole or in part) by a different scheme, or is no longer required.

(5) In relation to an occupational pension scheme, the persons competent to make an application to the Board under this section are—

(a) the trustees or managers of the scheme;

(b) any person other than the trustees or managers who has power to alter any of the rules of the scheme;

(c) any person who is an employer of persons in service in an employment to which the scheme applies; and

(d) such other persons as regulations may specify, in relation to any category of schemes into which the scheme falls, as being proper persons to make an application for the purposes of this section in respect of a scheme of that category.

(6) The Board shall not entertain an application for an order by them under this section unless they are satisfied that the purposes of the application (whether the modification or the winding-up of the scheme in question)—

(a) cannot be achieved otherwise than by means of such an order; or

(b) can only be achieved in accordance with a procedure which is liable to be unduly complex or protracted or involves the obtaining of consents which cannot be obtained, or can only be obtained with undue delay or difficulty;

but subject to this the Board may on such an application make (with the consent of the applicants) any one or more such orders as are specified in subsection (1) above and may exercise any of the powers of this section from time to time; and the extent of their powers under this section is not limited, in relation to any purposes for which they are exercisable, to the minimum necessary to achieve those purposes.

(7) The Board shall not make an order under this section (whether related to the modification or to the winding-up of a scheme) unless they are satisfied that it is reasonable in all the circumstances to make it; and they shall not make any such order as would or might in their opinion result in any existing or prospective entitlement of a member of the scheme, in respect of a period of service before the coming into force of the order or of any modification which the order authorises, being diminished or curtailed without his consent, unless they are satisfied that it is in the interests of the generality of members that the order should be made.

(8) In considering whether or not to make an order, the Board shall have regard to the structure and character of the scheme and the benefits provided by it, to the provisions of this Act [F39 or the Pensions Act]and Chapter II of Part II of the M2 Finance Act 1970, and generally to all the circumstances.

(9) An order of the Board under this section—

(a) if it is an order authorising the modification of a scheme, shall be framed so as to confer the power of modification on such persons as the Board think proper (including persons who were not parties to any application made to the Board) and shall include directions indicating the modifications which they consider to be called for;

(b) if it is an order authorising a scheme to be wound up, shall include directions with respect to the manner and timing of the winding-up;

and any reference in this subsection to directions is to such directions as the Board think appropriate having regard to the purposes of the order.

(10) Subsection (9) of section 63 of this Act shall apply with the necessary modifications in relation to an order of the Board under this section as it applies in relation to an order of theirs under subsection (7)(b) or (c) of that section, references in subsection (9) to modification being construed for this purpose as including references to winding-up; and—

(a) an order authorising modification may enable those exercising any power conferred by the order to exercise it retrospectively (whether or not the power could otherwise be so exercised); and

(b) an order modifying a scheme may modify it retrospectively;

and in this subsection “retrospectively” means with effect from a date before that on which the power is exercised or, as the case may be, the order is made, but only such date as may be proposed for the purposes of this subsection by the persons applying for the order.

[F43 (10A) Regulations may provide that in prescribed circumstances subsection (7) above shall not apply or shall apply with prescribed modifications.]

(11) In section 22 of the Finance Act 1971 (provisions for amendment of schemes with a view to obtaining Inland Revenue approval), subsections (4) to (10) (powers of Chief Registrar of Friendly Societies to amend Schemes) shall cease to have effect.]

Textual Amendments

F33 S. 64 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F34 Subsection inserted by Social Security Act 1986 (c. 50), Sch. 10, para. 3 w.e.f. 1.11.86.

F35 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 25, w.e.f. 21.11.75.

F36 Words inserted (27.7.87) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, reg.4(2)).

F37 S. 64(3)(dd) inserted by Social Security Pensions Act 1975 (c. 60), s. 56(5). w.e.f. 21.11.75.

F38 S. 64(3)(g) inserted by Social Security Act 1986 (c. 50), S. 12(11), w.e.f. 6.4.88.

F39 Words inserted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 25, w.e.f. 21.11.75.

F40 Under reg. 2 of S.I. 1987/1116, s. 64(3) as set out above, except paras. (a), (b), (d), (dd) and (e) has effect (27.7.87) in relation to personal pension schemes subject to the modification, in para. 2 of Sch. 1 to that S.I., of subsection (3)(c) as it stood before 27.7.87. S. 64(3) as so modified reads as set out herein.

F41 As modified by S.I. 1987/1116, Sch. 1, para. 2.

F42 Words inserted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 25, w.e.f. 21.11.75.

F43 S. 64(10A) inserted (1.10.89) by Social Security Act 1989 (c. 24) Sch. 6, para. 3.

Modifications etc. (not altering text)

C1 Under reg. 2 of, and para. 1 of Sch. 1 to, S.I. 1987/1116, subsections (1) and (1A) of s. 64 have effect (27.7.87) in relation to personal pension schemes subject to the substitution, in subsection (1), of “a personal pension scheme” for “an occupational pension scheme”.

C2 Under reg. 2 of S.I. 1987/1116, s. 64(3) as set out above, except paras. (a), (b), (d), (dd) and (e) has effect (27.7.87) in relation to personal pension schemes subject to the modification, in para. 2 of Sch. 1 to that S.I., of subsection (3)(c) as it stood before 27.7.87. S. 64(3) as so modified reads as set out secondly below.

C3 Under para. 11(b) of Sch. 5 and under Sch. 9, to the Social Security Act 1989 (c. 24), s. 64(3)(dd) is due (prosp.) to be repealed.

C4 Under reg. 2 of S.I. 1987/1116, s. 64(4), and s. 64(5) except para. (5)(c), have effect (27.7.87) in relation to personal pension schemes also.

C5 Under reg. 2 of, and para. 3 of Sch. 1 to, S.I. 1987/1116, subsections (6) to (10) of s. 64 have effect (27.7.87) in relation to personal pension schemes subject to the omission of the words “of service” in subsection (7).

C6 S. 64(7) modified in certain circumstances by reg. 2(3) of S.I. 1990/2021 (reduction or elimination of surpluses).

Marginal Citations

M1 1970 c. 24.

M2 1970 c. 24.

[F44 65 Modification, etc. of public service pension schemes. E+W+S

(1) Subject to the provisions of this section, the appropriate authority shall, in relation to a public service pension scheme, have power to make such provision for the modification or winding-up of the scheme as could be made by an order of the Occupational Pensions Board under section 64(1)(b) or (c) of this Act in the case of a scheme other than a public service pension scheme; and in this section “the appropriate authority”, in relation to a scheme, means such Minister of the Crown or government department as may be designated by the Minister for the Civil Service or, in Northern Ireland, the Ministry of Finance as having responsibility for the particular scheme.

(2) The powers of the appropriate authority under this section shall be exercisable by means of an order—

(a) directly modifying the scheme (without regard, in the case of a scheme contained in, or made under powers conferred by, an enactment, to the terms of the enactment or any of its restrictions);

(b) modifying an enactment under which the scheme was made or by virtue of which it has effect; or

(c) directing that the scheme be wound up and including directions with respect to the manner and timing of the winding-up;

and any such order shall contain such incidental, supplementary and transitional provisions as the appropriate authority considers to be required for the purposes of the order, including provisions adapting, amending or repealing any such enactment as is referred to in paragraph (a) or (b) above.]

Textual Amendments

F44 S. 65 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

Modifications etc. (not altering text)

C7 “Ministry” to be construed (1.1.74) as “Department” by virtue of Northern Ireland Constitution Act 1973 (c. 36), Sch. 5. para. 8(1).

S. 65 excluded (prosp.) by 1993 c. 8, ss. 16(a), 31(2) (with s. 1)

The Occupational Pensions Board U.K.

66 Establishment of the Board; their functions and procedure. U.K.

(1) The Occupational Pensions Board shall be a body corporate by that name and have—

(a) the functions conferred on them by this Act [F45 , the Pensions Act and Part I of the Social Security Act 1986]; and

(b) such advisory [F46 or other]functions as may be conferred on them by the Secretary of State in respect of occupational pension schemes (including public service pension schemes).

(2) The Board shall consist of a chairman, a deputy chairman and not less than 8 nor more than 12 other members, all appointed by the Secretary of State; and of the members other than the chairman and deputy chairman, one shall be appointed after consultation with organisations representative of employers, and one shall be appointed after consultation with organisations representative of employed earners (being in either case such organisations as the Secretary of State thinks it appropriate to consult).

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47

(4) The Board shall be included among the tribunals in relation to which the Council on Tribunals may under section 5 of the M3 Tribunals and Inquiries Act 1971 make general recommendations as to appointments to membership; and the functions of the Council shall include that of keeping under review, and from time to time reporting on—

(a) the constitution of the Board; and

(b) their working, so far as relating to matters dealt with by the Board by means of a formal hearing, or on review.

(5) Schedule 17 to this Act shall have effect with respect to the Board and their affairs.

[F48 (6) The Secretary of State may from time to time direct the Board to make a report to him on the exercise of their functions; and it shall be the duty of the Board to comply with any such direction as soon as is practicable.

(6A) The Secretary of State shall lay before each House of Parliament a copy of any report made to him in response to a direction under subsection (6) above.]

(7) The Secretary of State may make regulations generally as to the procedure to be followed by the Board in the exercise of their functions and the manner in which their functions are to be exercised and may in particular make provision—

(a) as to the procedure to be adopted in connection with the issue, cancellation, variation or surrender of [F49 contracting-out certificates][F50 and appropriate scheme certificates], and with applications, determinations and the making of orders;

(b) as to the hearing of parties, the taking of evidence and the circumstances (if any) in which a document of any prescribed description is to be treated, for the purposes of any proceedings before the Board, as evidence, or conclusive evidence, of any prescribed matter;

(c) as to the time to be allowed for making any application or renewed application to the Board (whether for an order or determination of the Board, or for the review of a determination, or otherwise);

(d) as to the manner in which parties to any proceedings before the Board may, or are to, be presented for the purposes of the proceedings.

(8) Regulations under subsection (7) above may provide for enabling the Board to summon persons to attend before them and give evidence (including evidence on oath) for any purposes of proceedings in connection with an occupational pension scheme, to produce any documents required by the Board for those purposes, or to furnish any information which the Board may require relating to any such scheme which is the subject matter of proceedings pending before them.

(9) So far as regulations under subsection (7) above relate to procedure on any formal hearing by the Board, the power of the Secretary of State to make them shall be exercisable only after consultation with the Council on Tribunals.

[F51 (10) References in this section—

(a) to this Part of the Act, the Pensions Act and Part I of the Social Security Act 1986 include references to any provisions in force in Northern Ireland and corresponding to provisions of this Part of this Act, the Pensions Act or Part I of the Social Security Act 1986; and

(b) to contracting-out certificates and appropriate scheme certificates include references to contracting-out certificates and appropriate scheme certificates within the meaning of any such provisions.]

Textual Amendments

F45 Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 4, w.e.f. 1.5.87

F46 Words inserted by Social Security Act 1985 (c.53), Sch. 5, para. 1, w.e.f. 1.1.86.

F47 S. 66(3) repealed by House of Commons Disqualification Act 1975 (c. 24), Sch. 3 and Northern Ireland Assembly Disqualification Act 1975 (c. 25), Sch. 3 Pt. I

F48 S. 66(6),(6A) substituted by Social Security Act 1981 (c. 33) Sch. 2, para. 1, w.e.f. 10.8.81.

F49 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 26 w.e.f. 21.11.75.

F50 Words added by Social Security Act 1986 (c. 50), Sch. 10, para. 4, w.e.f. 1.5.87.

F51 S. 66(10) substituted by virtue of Social Security Act 1986 (c. 50), Sch. 10, para. 4, w.e.f. 1.5.87

Marginal Citations

M3 1971 c. 62.

[F52 67 Review of Board’s determinations. U.K.

(1) Subject to the provisions of this section and section 86 of this Act (appeal on point of law), where the Occupational Pensions Board have—

(a) determined to issue, cancel or vary a [F53 contracting-out certificate][F54 or an appropriate scheme certificate]; or

(b) determined to make, or not to make, any order which they have power to make under this Part of this Act; or

(c) determined any other question which it is within their functions to determine,

their determination shall be final.

(2) The Board may on the application of a person appearing to them to be interested—

(a) at any time review any such determination of theirs as is mentioned in subsection (1) above, or a determination given by them on a previous review, if they are satisfied that there has been a relevant change of circumstances since the determination was made, or that the determination was made in ignorance of a material fact or based on a mistake as to a material fact [F55 or was erroneous in point of law];

(b) at any time within a period of 6 months from the date of the determination, or within such longer period as they may allow in any particular case, review such a determination on any ground.

(3) The Board’s powers on a review under this section shall include power to vary or revoke any determination or order previously made, to substitute a different determination or order, and generally to deal with the matters arising on the review as if they had arisen on the original determination.]

(4) Subject to subsection (5) below, regulations made by the Secretary of State may make provision with respect to the procedure to be adopted on any application for a review under this section [F56 or under any corresponding provision in force in Northern Ireland] and generally with respect to such applications and reviews; but nothing in this subsection shall be taken to prevent such a review being entered upon by the Board without an application being made.

(5) The power of the Secretary of State to make regulations under subsection (4) above shall be exercisable only after consultation with the Council on Tribunals.

Textual Amendments

F52 S. 67(1)–(3) repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F53 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 27 w.e.f. 21.11.75.

F54 Words inserted by Social Security Act 1986 (c. 50), Sch. 10, para. 5 w.e.f. 1.5.87.

F55 Words inserted by Social Security Act 1986 (c. 50), Sch. 5, para. 1 w.e.f. 6.4.87.

F56 Words inserted by Social Security Act 1975 (c. 60), Sch. 4, part I, para. 27(b), w.e.f. 21.11.75

68 Submission to the Board of proposals to make regulations. U.K.

(1) [F57 Subject to section 61 of the Social Security Act 1986, where]the Secretary of State proposes to make any regulations under this Part of this Act [F58 (other than regulations made for the purpose only of consolidating other regulations revoked thereby)]he shall refer the proposals, in the form of draft regulations or otherwise, to the Occupational Pensions Board.

(2) The Board shall consider any proposals referred to them under this section and make a report to the Secretary of State containing such recommendations as they think fit with regard to the subject-matter of the proposals; and if after receiving the Board’s report the Secretary of State lays before Parliament regulations or draft regulations which comprise the whole or any part of the subject-matter of proposals referred to the Board he shall lay with the regulations or draft a copy of the report and a statement showing—

(a) the extent (if any) to which the Secretary of State has, in framing the regulations, given effect to the recommendations contained in the Board’s report; and

(b) in so far as effect has not been given to any such recommendations, his reasons why not.

(3) In relation to any regulations required or authorised under this Act to be made by the Secretary of State in conjunction with the Treasury, any reference in the foregoing provisions of this section to the Secretary of State shall be construed as a reference to him and the Treasury acting jointly.

Textual Amendments

F57 Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 82, w.e.f. 25.7.86

F58 Words substituted by Social Security Act 1979 (c. 18), Sch. 3 para. 3 w.e.f. 22.3.79

Miscellaneous U.K.

[F59 69 Rule against perpetuities. U.K.

(1) At any time when [F60 a personal or occupational]pension scheme qualifies under this section it shall be exempt from the operation of any rules of law relating to perpetuities which would otherwise invalidate, or might be taken to invalidate, any of the trusts of the scheme or any disposition made under it or for its purposes (whether trusts created, or dispositions made, before or after the scheme first qualified under this section).

(2) A public service pension scheme qualifies under this section at all times; and otherwise a scheme qualifies at any time when—

(a) it is [F61 contracted-out][F62 or an appropriate scheme under Part I of the Social Security Act 1986]in relation to any employment; or

(b) it satisfies the requirements of regulations under this subsection.

(3) Regulations under subsection (2) above may require a scheme—

(a) to contain provisions in any prescribed form, or to any prescribed effect; or

(b) to have, or to be such that it may be expected to qualify for, tax-exemption or tax-approval;

and the regulations may be so framed that, in prescribed circumstances, the requirements can be treated as satisfied if application has been duly made to the Inland Revenue with a view to obtaining tax-approval for the scheme.

(4) In subsection (3) above, “tax-exemption” and “tax-approval” mean respectively exemption from tax and approval of the Inland Revenue in either case under any such provision of the Income Tax Acts as may be prescribed by regulations.

(5) Regulations may include provision whereby a scheme [F62 which ceases—

(a) if it is an occupational pension scheme, to be contracted-out; or

(b) if it is a personal pension scheme, to be an appropriate scheme,

or]ceases to satisfy the requirements of regulations under subsection (2) above, may nevertheless be treated as continuing to qualify under this section for a further period of 2 years from the cesser, or for such longer period as the Occupational Pensions Board consider to be reasonable in the case of a particular scheme.

(6) As respects the operation of the rules of law referred to in subsection (1) above—

(a) this section does not validate with retrospective effect any trusts created or dispositions made under or for the purpose of a scheme if (taking into account, where applicable, section 3(1) of the M4 Perpetuities and Accumulations Act 1964 (“wait and see”) or the corresponding Northern Ireland enactment) those trusts or dispositions were already required to be treated as void under the rules before the scheme qualified under this section; and

(b) if a scheme ceases to qualify, trusts so created and dispositions so made shall then again be subject to the rules as if the scheme had never qualified (but without prejudice to any rights which vested during the period of qualification).

(7) There shall cease to have effect—

(a) the M5 Superannuation and other Trust Funds (Validation) Act 1927 (power to register superannuation schemes, with consequent exemption from the rule against perpetuities), except section 9 and section 11 so far as it provides for citation and extends section 9 to Northern Ireland; and

(b) the corresponding Northern Ireland enactment, that is to say the M6 Superannuation and other Trust Funds (Validation) Act (Northern Ireland) 1928;

but regulations may provide, in relation to a scheme whose fund was registered under either Act immediately before its repeal took effect, for the scheme to retain the benefit of the Act, subject to prescribed conditions and either indefinitely or for a prescribed period.

(8) The said Acts of 1927 and 1928 shall each, until its repeal by subsection (7) above, have effect with the following modifications—

(a) no new application shall be made under section 3 of the Act for the registration of any fund (without prejudice to the effectiveness of any application previously made or pending); and

(b) the registration of a fund may be cancelled notwithstanding that the fund has not been wound up, if the trustees apply in writing to the registrar stating that they desire its cancellation.]

Textual Amendments

F59 S. 69 repealed (N.I.), except so far as it relates to so much of the Superannuation and other Trust Funds (Validation) Act 1927 (c. 41) as extends to Northern Ireland, by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F60 Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 6, w.e.f. 1.5.87

F61 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 Pt. I para. 28 w.e.f. 21.11.75.

F62 Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 6, w.e.f. 1.5.87

Modifications etc. (not altering text)

C8 Section 69(7) has not yet commenced.

Marginal Citations

M4 1964 c. 55.

M5 1927 c. 41.

M6 1928 c. 6 (N.I.)

70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F63 U.K.

Textual Amendments

F63 S. 70 repealed (1.1.87) by Wages Act 1986 (c. 48), Sch. 5, Pt. III and (N.I.) by S.I. 1975/1503 (N.I.15), art. 74(2), Sch. 6.

[F64 71 Friendly societies. E+W+S

(1) The Secretary of State may, after consultation with the Chief Registrar of Friendly Societies or, in Northern Ireland, the Registrar of Friendly Societies for Northern Ireland, make such regulasions as he thinks appropriate for enabling a registered society to conduct approved group insurance business with a view to the establishment of occupational pension schemes . . . F65 .

(2) The power to make regulations under this section shall extend to enabling registered societies to conduct such business as is mentioned in subsection (1) above freed from any restrictions of the relevant legislation as to the amounts which a member, or a person claiming through a member, is entitled to receive from any one or more societies or branches.

(3) Regulations under this section may include such adaptations and modifications of the relevant legislation, and such other supplementary and incidental provisions, as the Secretary of State considers to be necessary or expedient for achieving the purposes referred to in subsection (1) above.

(4) In this section—

(a) as it applies to Great Britain—

(i) “the relevant legislation” means the M7 Friendly Societies Acts 1896 to 1971 and Part II of Schedule 8 to the Finance Act 1966,

(ii) “registered society” has the same meaning as in the said Acts of 1896 to 1971, and

(iii) “approved group insurance business” has the same meaning as in section 10 of the M8 Friendly Societies Act 1971;

(b) as it applies to Northern Ireland—

(i) “the relevant legislation” means the M9 Friendly Societies Act (Northern Ireland) 1970,

(ii) “registered society” has the same meaning as in that Act, and

(iii) “approved group insurance business” has the same meaning as in paragraph 11(5) of Schedule 2 to that Act.]

Textual Amendments

F64 S. 71 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F65 Words repealed by Social Security Amendment Act 1974 (c. 58), Sch. 2 w.e.f. 17.1.75.

Modifications etc. (not altering text)

C9 S. 71 extended to personal pension schemes (1.5.87) by Social Security Act 1986 (c. 50), Sch. 10, para. 7.

C10 The Interpretation Act 1987 (c. 30) s. 17(2)(a) applies to the references to the Friendly Societies Acts 1896 to 1971 and to Part II of Schedule 8 to the Finance Act 1966

Marginal Citations

M7 1966 c. 18.

M8 1971 c. 66.

M9 1970 c. 31 (N.I.).

[F66 72 Fees for official services to schemes. E+W+S

Where at the request of the trustees or managers of an occupational pension scheme or of any employer of earners who are members of such a scheme, official services are provided in connection with the operation or administration of the scheme either by the Secretary of State or by the Occupational Pensions Board on his behalf, the Secretary of State may require the payment of fees for the provision of those services.]

Textual Amendments

F66 S. 72 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

Modifications etc. (not altering text)

C11 S. 72 extended to personal pension schemes (1.5.87) by Social Security Act 1986 (c. 50), Sch. 10, para. 7.

PART III E+W+S

73—83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F67 E+W+S

Textual Amendments

F67 Ss. 73–83 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5

PART IV U.K. Miscellaneous and General

Adjudication U.K.

84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F68 U.K.

Textual Amendments

F68 S. 84 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F69 U.K.

Textual Amendments

F69 S. 85 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15)

[F70 86 References and appeals from the two Boards. E+W+S

(1) Any question of law arising in connection with—

(a) any matter arising under Part II of this Act [F71 or Part III or IV of the Pensions Act]for determination by the Occupational Pensions Board;

(b) any matter which [F72 under section 60(2) of the Pensions Act falls to be determined by that Board];

(c) any matter arising on an application to [F73 that Board]for a review of a determination by that Board, or on a review by [F73 that Board]entered upon without an application,

may, if the Board . . . F74 think fit, be referred for decision to the court.

(2) In this section “the court” means—

(a) in England and Wales, the High Court;

(b) in Scotland, the Court of Session; and

(c) in Northern Ireland, the Court of Appeal in Northern Ireland.

(3) In the event of [F75 the Occupational Pensions Board]determining in accordance with subsection (1) above to refer any question of law to the court, they shall give notice in writing of their intention to do so—

(a) in a case where the question arises on an application made to the Board, to the applicant; and

(b) in any case to such persons as appear to them to be concerned with the question.

(4) Any person aggrieved—

(a) by a determination of the Occupational Pensions Board given on a review under section 67 of this Act, or by the refusal of that Board to review a determination; or

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F76

where the determination in either case involves a question of law and that question is not referred by the Board . . . F74 to the court under subsection (1) above, may on that question appeal from the determination to the court.

(5) The Board . . . F74 shall be entitled to appear and be heard on any reference or appeal under this section.

(6) The provision made by rules of court or by rules of court made under section 55 of the M10 Judicature (Northern Ireland) Act 1978 shall include provision for regulating references and appeals to the court under this section and for limiting the time in which such appeals may be brought.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F77

(8) Notwithstanding anything in any enactment, the decision of the court on a reference or appeal under this section shall be final; and on any such reference or appeal the court may order the Board . . . F74 to pay the costs or, in Scotland, the expenses of any other person, whether or not the decision is in that other person’s favour and whether or not the Board appear on the reference or appeal.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F78 ]

Textual Amendments

F70 S. 86 repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F71 Words inserted by Social Security Pensions Act 1975 (c. 60), Sch. 4, para. 29, w.e.f. 7.8.75.

F72 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 29, w.e.f. 7.8.75.

F73 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 29, w.e.f. 7.8.75.

F74 Words repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 w.e.f. 7.8.75.

F75 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 29, w.e.f. 7.8.75.

F76 S. 86(4)(b) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F77 S. 86(7) repealed by Administration of Justice Act 1977 (c. 38), Sch. 5 Pt. IV and S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F78 S. 86(9) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

Modifications etc. (not altering text)

C12 S. 86 modified by S.I. 1983/118, reg. 6.

C13 “Rules made under s. 7 of the Northern Ireland Act 1962” to be construed as rules of court made under s. 55 of the Judicature (Northern Ireland) Act 1978 (c. 23), by virtue of the latter Act, Sch. 5 Pt. I para. 3.

Marginal Citations

M10 1978 c. 23.

87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F79 U.K.

Textual Amendments

F79 S. 87 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

Administration, enforcement, etc. U.K.

88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F80 U.K.

Textual Amendments

F80 S. 88 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

89 Disclosure of information by Inland Revenue. U.K.

(1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to Inland Revenue shall prevent information obtained in connection with the assessment or collection of income tax under Schedule E from being disclosed to the Secretary of State or the Northern Ireland [F81 Ministry]or to an officer of either of them authorised to receive such information, in connection with the operation of any enactment relating to the calculation or collection of [F82 state scheme premiums].

(2) No such obligation as is referred to in subsection (1) above shall prevent information from being disclosed to any member of the Occupational Pensions Board, or an officer of the Board authorised to receive it, in connection with the exercise by the Board of any of their functions.

[F83 (2A) No such obligation as is referred to in subsection (1) above shall prevent information from being disclosed to any person whose duty it is to give advice to the Occupational Pensions Board, in so far as the information—

(a) is required by him solely to enable him to perform that duty adequately; and

(b) is information which the Occupational Pensions Board have power under any enactment or regulations under any enactment to require any person to provide.]

(3) [F84 Subsections (1), (2) and (2A)]above extend only to disclosure by or under the authority of the Inland Revenue; and information which is the subject of disclosure to any person by virtue of either subsection shall not be further disclosed to any other person, except where the further disclosure is made—

(a) to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or

(b) for the purposes of any proceedings (civil or criminal) in connection with the operation of any enactment relating to the calculation or collection of [F82 state scheme premiums];

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F85

or where the further disclosure is made to the trustees or managers of an occupational pension scheme and relates to a member of the scheme and is made with his consent.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F86

Textual Amendments

F81 Words substituted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 2, para. 58, w.e.f. 6.4.75.

F82 Words substituted by Social Security Pensions Act 1975 (c. 60), Sch. 4, para. 30 w.e.f. 7.8.75.

F83 S. 89(2A) inserted by Social Security Act 1985 (c. 53), Sch. 5, para. 2(a), w.e.f. 1.1.86.

F84 Words substituted by Social Security Act 1985 (c. 53), Sch. 5, para. 2(b), w.e.f. 1.1.86.

F85 S. 89(3)(c) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5

F86 S. 89(4) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5

90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F87 U.K.

Textual Amendments

F87 S. 90 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F88 U.K.

Textual Amendments

F88 Ss. 91, 92(1),(2),(5)–(7) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

92

(1), (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F89

(3), (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F90

(5)–(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F89

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F91

Textual Amendments

F89 Ss. 91, 92(1),(2),(5)–(7) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

F90 S. 92(3)(4) repealed by Social Security Act 1986 (c. 50), Sch. 11

F91 S. 92(8) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F92 U.K.

Textual Amendments

F92 S. 93 repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15), Sch. 6

94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F93 U.K.

Textual Amendments

F93 S. 94 repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

Northern Ireland U.K.

95 Further provisions as to Northern Ireland. U.K.

(1) Subject to the following provisions of this section, Parts II . . . F94 of this Act, and this Part, extend to Northern Ireland.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F95

(3) The following provisions of this Part of this Act do not extend to Northern Ireland, namely—

(a) sections . . . F96 and 98;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F95

(c) so much of section 100 and Schedules 27 and 28 as has effect for the amendment and repeal of enactments not extending to Northern Ireland.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F95

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F97

Textual Amendments

F94 Words repealed by S.I. 1975/1503 (N.I. 15), Sch. 6

F95 S. 95(2),(3)(b),(4) repealed by S.I. 1975/1503 (N.I. 15), Sch. 6

F96 Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 w.e.f. 6.4.75 and S.I. 1975/1503 (N.I. 15)

F97 S. 95(5) repealed by Social Security Amendment Act 1974 (c. 58), Sch. 2 Pt. I

Subordinate legislation U.K.

96 Orders and regulations (general provisions). U.K.

(1) Any power under this Act to make regulations or an order (except . . . F98 a power of the Occupational Pensions Board to make orders under Part II) shall be exercisable by statutory instrument.

(2) Except in so far as this Act otherwise provides, any power conferred thereby to make . . . F99 regulations or an order may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition,

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and any power to make . . . F99 regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make regulations or an order for the purposes of any other provision.

(3) Without prejudice to any specific provision in this Act, any power conferred by this Act to make . . . F99 , regulations or an order shall include power to make thereby such incidental or supplementary provision as appears to . . . F99 the authority making the regulations or order . . . F99 to be expedient for the purposes of the . . . F99 regulations or order.

(4) Any power conferred by this Act to make . . . F99 an order shall include power to vary or revoke any such . . . F99 order shall include power to vary or revoke any such . . . F99 order by a subsequent . . . F99 order.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F100

(6) Any power conferred on the Secretary of State . . . F101 by any provision of this Act . . . F99 to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Treasury, shall if the Treasury so direct be exercisable only in conjunction with them.

(7), (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F100

Textual Amendments

F98 Words repealed by S.I. 1975/1503 (N.I. 15), Sch. 6

F99 Words deleted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 w.e.f. 6.4.75.

F100 Ss. 96(5),(7),(8), 97(1),(2) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

F101 Words repealed by Social Security Amendment Act 1974 (c. 58), Sch. 2 w.e.f. 17.1.75.

97 Parliamentary control of orders and regulations. U.K.

(1), (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F102

[F103 (3) All regulations and orders made under this Act by the Secretary of State shall be subject to annulment in pursuance of a resolution of either House of Parliament.]

(4) In the case of any regulations laid before Parliament at a time when Parliament is not sitting, the requirements of section . . . F104 68(2) of this Act shall be deemed to be satisfied as respects either House of Parliament if a copy of the report and the statement referred to in [F105 that]subsection are laid before that House not later than the second day on which the House sits after the laying of the regulations.

Textual Amendments

F102 Ss. 96(5),(7),(8), 97(1),(2) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

F103 S. 97(3) substituted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 2 para. 61 w.e.f. 6.4.75.

F104 Words deleted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 w.e.f. 6.4.75.

F105 Word substituted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 2 para. 61 w.e.f. 6.4.75.

Modifications etc. (not altering text)

C14 S. 97(3) amended (E.W.S.) by Social Security Act 1980 (c. 30), s. 4(2)

General U.K.

98 Financial provisions. E+W+S

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F106 There shall be paid out of money provided by Parliament—

(a) any expenses falling on the Secretary of State or other government department under this Act . . . F107 ,

(b) any increase attributable to this Act in the expenses of any Minister of the Crown or government department falling to be paid out of money so provided under any other enactment.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F108

Textual Amendments

F106 Words repealed by Social Security Amendment Act 1974 (c. 58), Sch. 2 w.e.f. 17.1.75.

F107 Words repealed by Social Security Pensions Act 1979 (c. 60), Sch. 5, w.e.f. 7.8.75.

F108 S. 98(2) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5

99 Interpretation. U.K.

(1) In this Act except where the context otherwise requires—

• [F109 “appropriate scheme” shall be construed in accordance with Part I of the Social Security Act 1986;]

• [F110 “contracted-out employment” and “contracting-out certificate” shall be construed in accordance with section 30 of the Pensions Act and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 32 of that Act;]

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “earnings” includes any remuneration or profit derived from an employment, and “earner” shall be construed accordingly;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• [F110 “guaranteed minimum pension” has the meaning given in section 26 of the Pensions Act;]

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “the Inland Revenue” means the Commissioners of Inland Revenue;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “linked qualifying service” shall be construed in accordance with [F112 section 58(2), (2A) and (2B)];

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “the Northern Ireland Ministry” means the Ministry of Health and Social Services for Northern Ireland;

• “occupational pension scheme” has the meaning given by section 51(3)(a);

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• [F113 “the Pensions Act” means the Social Security Pensions Act 1975;]

• [F109 “personal pension scheme” has the same meaning as in the Social Security Act 1986;]

• “prescribed” means prescribed by regulations;

• “public service pension scheme” has the meaning given by section 51(3)(b);

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F114

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

• “resources”, in relation to an occupational scheme, shall be construed in accordance with section 59(1) of this Act;

• [F113 “state scheme premium” means a state scheme premium under Part III of the Pensions Act or under any corresponding provision in force in Northern Ireland;]

• “transfer credits” has the meaning given by section 58(1)(a);

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111

(2) Except where the context otherwise requires, references in this Act to any Part of it include references to the Schedules of that Part.

(3) Where any provision of this Act refers to regulations and the authority with power to make them is neither specified nor to be implied from the contest, the reference is to regulations made by the Secretary of State . . . F115

[F116 (4) In any provision of this Act (except section 95(5)) containing a reference to “the appointed day” that expression shall be taken to have whatever meaning may be given by the order under section 101 of this Act which brings that provision into force.]

(5) Where a provision of this Act which extends to Northern Ireland contains a reference to a government department and does not expressly or by implication from the context refer only to a department of the Government of the United Kingdom, then in the application of that provision to Northern Ireland the reference is to be taken to be, or to include (as the context may require), a department of the Government of Northern Ireland.

(6), (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F117

(8), (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F118

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F119

(11), (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F120

(13), (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F121

(15) Any reference in this Act to an enactment shall, except in so far as the context otherwise requires, be construed as a reference to that enactment as amended or extended by or under any enactment including an enactment contained in this Act; and “enactment”, in this Act, includes an enactment of the Parliament of Northern Ireland and any reference in this Act to an enactment of that Parliament shall include a reference to an enactment re-enacting it with or without modification.

[F116 (16) Any reference in this Act, in relation to any enactment of the Parliament of the United Kingdom, to the corresponding Northern Ireland Legislation is a reference to, or to any provision of, an Act of the Parliament of Northern Ireland, or any order made under or having the same effect as such an Act, for the time being in force corresponding to that enactment.]

(17) Any reference in section . . . F115 , 68, 96, or 97 of this Act to . . . F115 an order or regulations, under this Act or any Part thereof shall include a reference to . . . F115 , an order or regulations, made under any provision of an enactment passed after this Act and directed to be construed as one with this Act or, as the case may be, that Part; but this subsection shall apply only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

(18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F122

Textual Amendments

F109 Definition inserted by Social Security Act 1986 (c. 50), Sch. 10, para. 8, w.e.f. 1.5.87

F110 Definition inserted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 31 w.e.f. 21.11.75.

F111 Definitions repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1; by Statutory Sick Pay Act 1975 (c. 60), Sch. 5; and by Social Security Act 1986 (c. 50), Sch. 11

F112 Words substituted (1.10.89) by Social Security Act 1989 (c. 24), Sch. 6, para. 2(2)

F113 Definition inserted by Social Security Pensions Act 1975 (c. 60), Sch. 4 para. 31 w.e.f. 21.11.75.

F114 Definitions repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1; by Social Security Pensions Act 1975 (c. 60), Sch. 5; and by Social Security Act 1986 (c. 50), Sch. 11

F115 Words deleted by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 w.e.f. 6.4.75.

F116 S. 99(4)(16) repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

F117 S. 99(6),(7) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15)

F118 S. 99(8)(9) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), s. 2, Sch. 1 Pt. I

F119 S. 99(10) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15)

F120 S. 99(11),(12) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

F121 S. 99(13),(14) repealed by Social Security Pensions Act 1975 (c. 60), Sch. 5 and S.I. 1975/1503 (N.I. 15)

F122 S. 99(18) repealed by Supplementary Benefits Act 1976 (c. 71), Sch. 8 Pt. I

Modifications etc. (not altering text)

C15 Definitions repealed (N.I.) by S.I. 1975/1503 (N.I. 15), art. 74(2), Sch. 6

C16 Word “Ministry” to be construed (1.1.74) as “Department” by virtue of Northern Ireland Constitution Act 1973 (c. 36), Sch. 5 para. 8(1)

100 Transitional provisions; minor and consequential amendments; repeals. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F123

(2) Subject to any provision made by or under subsection (1) above—

(a) the enactments and Orders specified in Schedule 27 to this Act shall (without prejudice to any other provision of this Act) have effect subject to the amendments there specified, being minor amendments and amendments consequential on the provisions of this Act;

(b) the enactments and Orders specified in Schedule 28 to this Act (which include certain spent provisions and other provisions which are no longer required or will cease to required on the coming into force of the amendments made by Schedule 27) are hereby repealed to the extent specified in the third column of that Schedule.

(3) Where this Act amends an enactment of the Parliament of Northern Ireland, or an Order made under, or having the same effect as, an enactment of that Parliament, the enactment or Order as amended shall be subject to the M11 Interpretation Act (Northern Ireland) 1954 in the same way as an Act of that Parliament is so subject.

(4) Section 38 of the M12 Interpretation Act 1889 (effect of repeals) shall have the same operation in relation to any repeal by this Act of an enactment of the Parliament of Northern Ireland (or of any provision of an Order made under an enactment of that Parliament) as it has in relation to the repeal of an Act of the Parliament of the United Kingdom, references in that section of the Act of 1889 to Acts and enactments being construed accordingly.

Textual Amendments

F123 S. 100(1) repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

Modifications etc. (not altering text)

C17 The text of s. 100(2), Sch. 27 paras. 6, 7, 10, 12, 14, 15, 16, 17, 19, 24, 64, 72, 78, 80, 85, 88, 96, 97, 98, 100, 104, 107, 118, 119, 120, 121, 167, Sch. 28 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C18 References to the Interpretation Act 1889 to be construed as a reference to ss. 16(1) and 17(2)(a) of the Interpretation Act 1978 (c. 30) by virtue of Interpretation Act 1978 (c. 30), s. 25(2)

Marginal Citations

M11 1954 c. 33 (N.I.)

M12 1889 c. 63.

101 Citation and commencement. U.K.

(1) This Act may be cited as the Social Security Act 1973.

(2) This Act shall come into force on such day as the Secretary of State may appoint by order; and—

(a) different days may be so appointed for, or for different purposes of, any one or more provisions of this Act (including, in the case of section 100 of this Act, the amendment or repeal of different enactments specified in Schedule 27 or 28 to this Act, or of different provisions of any enactment so specified); and

(b) an order under this subsection appointing a day for the coming into force of any provision (whether for all purposes or for particular purposes specified in the order) shall, if that provision contains a reference to “the appointed day”, specify the day (being a day not earlier than the making of the order nor later than the coming into force of the provision) which is to be the appointed day for any purposes for which the provision is brought into force.

(3) An order under subsection (2) above may make such transitional provision or savings as appear to the Secretary of State to be necessary or expedient in connection with provisions of this Act which are thereby brought (wholly or in part) into force, and may make such adaptations of those provisions or of any provisions of this Act then in force as appear to the Secretary of State to be necessary or expedient in consequence of the partly postponed or postponed operation of any provision of this Act (whether before, on or after the day appointed by the order).

(4) Any statutory instrument containing an order made under this section shall be laid before Parliament after being made.

Subordinate Legislation Made

P1 S. 101: power exercised by S.Is. 1973/1249, 1973/1433, 1974/164, 1974/823 and 1975/124.