http://www.legislation.gov.uk/ukpga/1993/49/section/166Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-06
Pension Schemes (Northern Ireland) Act 1993s. 42APensions Act (Northern Ireland) 2015Sch. 12 para. 79s. 53(3)Pension Schemes (Northern Ireland) Act 1993s. 90(2A)(a)(ix)Pensions Act (Northern Ireland) 2015Sch. 18 para. 9(2)(a)s. 53(1)art. 2(1)(n)Pension Schemes (Northern Ireland) Act 1993s. 90(2A)(a)(viii)Pensions Act (Northern Ireland) 2015Sch. 17 para. 19(2)(a)s. 53(1)Pension Schemes (Northern Ireland) Act 1993s. 90(2A)(b)(vi)Pensions Act (Northern Ireland) 2015Sch. 17 para. 19(2)(b)s. 53(1)Pension Schemes (Northern Ireland) Act 1993s. 90(2A)(b)(vii)Pensions Act (Northern Ireland) 2015Sch. 18 para. 9(2)(b)s. 53(1)art. 2(1)(n)Pension Schemes (Northern Ireland) Act 1993s. 97AI(7)(a)(x)Pensions Act (Northern Ireland) 2015Sch. 17 para. 19(4)(a)s. 53(1)Pension Schemes (Northern Ireland) Act 1993s. 97AI(7)(b)(viii)Pensions Act (Northern Ireland) 2015Sch. 17 para. 19(4)(b)s. 53(1)Pension Schemes (Northern Ireland) Act 1993s. 21APensions Act (Northern Ireland) 2008Sch. 4 para. 9Sch. 4 Pt. 3s. 13(4) 21(1)art. 2Pension Schemes (Northern Ireland) Act 1993s. 23APensions Act (Northern Ireland) 2008Sch. 4 para. 10Sch. 4 Pt. 3s. 13(4) 21(1)art. 2Pension Schemes (Northern Ireland) Act 1993s. 172(2)(b)(ii)-(ix)Pensions Act (Northern Ireland) 2008Sch. 4 para. 33Sch. 4 Pt. 3s. 13(4) 21(1)Pension Schemes (Northern Ireland) Act 1993s. 42(1A) (1B)Pensions (No. 2) Act (Northern Ireland) 2008s. 82(2)s. 73s. 118(1)Pension Schemes (Northern Ireland) Act 1993s. 42APensions (No. 2) Act (Northern Ireland) 2008s. 82(3)s. 73s. 118(1)Pension Schemes (Northern Ireland) Act 1993s. 21APensions (No. 2) Act (Northern Ireland) 2008s. 85(2)(b) Sch. 10 Pt. 3s. 73s. 118(1)art. 2(a)(c)Pension Schemes (Northern Ireland) Act 1993s. 23APensions (No. 2) Act (Northern Ireland) 2008s. 85(2)(b) Sch. 10 Pt. 3s. 73s. 118(1)art. 2(a)(c)Pension Schemes (Northern Ireland) Act 1993s. 170APensions (No. 2) Act (Northern Ireland) 2008Sch. 9 para. 1s. 73s. 118(1)Pension Schemes (Northern Ireland) Act 1993ActThe Pensions (Northern Ireland) Order 2005art. 281(3)(a)(i)art. 1(2)Pension Schemes (Northern Ireland) Act 1993s. 141(4)(5)The Pensions (Northern Ireland) Order 2005art. 251art. 285(5)art. 1(2)Pension Schemes (Northern Ireland) Act 1993s. 142(6A)The Pensions (Northern Ireland) Order 2005Sch. 10 para. 19(b)art. 1(2)Pension Schemes (Northern Ireland) Act 1993s. 42(1A)Pensions Act (Northern Ireland) 2012Sch. 3 para. 7s. 34(3)Pension Schemes (Northern Ireland) Act 1993s. 42A headingPensions Act (Northern Ireland) 2012Sch. 3 para. 8(b)s. 34(3)Pension Schemes (Northern Ireland) Act 1993s. 42A(1)(c)Pensions Act (Northern Ireland) 2012Sch. 3 para. 8(a)s. 34(3)Pension Schemes (Northern Ireland) Act 1993s. 67(1A)Pension Schemes Act (Northern Ireland) 2016s. 39(2)(b)s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 78APension Schemes Act (Northern Ireland) 2016Sch. 1 para. 2s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 79(1A)-(1AC)Pension Schemes Act (Northern Ireland) 2016Sch. 1 para. 3s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 80-80FPension Schemes Act (Northern Ireland) 2016Sch. 1 para. 4s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 81APension Schemes Act (Northern Ireland) 2016Sch. 1 para. 5s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 82A 82BPension Schemes Act (Northern Ireland) 2016Sch. 1 para. 6s. 52(2)Pension Schemes (Northern Ireland) Act 1993s. 109(4)(4A)Pension Schemes Act (Northern Ireland) 2016s. 38(5)s. 52(2)Pension Schemes (Northern Ireland) Act 1993Sch. 2 para. 3APension Schemes Act (Northern Ireland) 2016Sch. 1 para. 9s. 52(2)Pension Schemes (Northern Ireland) Act 1993Sch. 2 para. A1Pension Schemes Act (Northern Ireland) 2016Sch. 1 para. 8s. 52(2)Pension Schemes (Northern Ireland) Act 1993specified provision(s)The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016art. 2Pension Schemes (Northern Ireland) Act 1993specified provision(s)The Pensions (2015 Act) (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order (Northern Ireland) 2016art. 5
Part XI General and Miscellaneous Provisions General provisions as to determinations and appeals Questions arising in proceedings.1661Where in any proceedings—afor an offence under this Act; ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .any relevant decision as defined by section 165(3) is made by the Inland Revenue, the decision shall be conclusive for the purpose of the proceedings.2If—aany such decision is necessary for the determination of the proceedings, andbthe decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under Article 8 or 9 of the Social Security (Northern Ireland) Order 1998,the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part II of that Order.3Subsection (1) does not apply where, in relation to the decision—aan appeal has been brought but not determined,ban application for leave to appeal has been made but not determined,can appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, ordan application has been made under Article 8 or 9 of that Order.4In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.S. 166(1) modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)Words in s. 166(1) substituted (5.7.1999) by S.I. 1999/671, art. 17, Sch. 6 para. 13(2); S.R. 1999/271, art. 2(b), Sch. Pt. IIS. 166(2)-(4) substituted for s. 166(2)(3) (5.7.1999) by S.I. 1999/671, art. 17, Sch. 6 para. 13(3); S.R. 1999/271, art. 2(b), Sch. Pt. IIS. 166(1)(b) and word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 40