http://www.legislation.gov.uk/ukpga/1993/49/section/32Pension 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 Part III<CommentaryRef Ref="key-2ae0e236f424ffe745222d338c93f037"/> <Substitution ChangeId="key-d2958520cd7a1b7ff9b807c2b5b2c904-1581000533475" CommentaryRef="key-d2958520cd7a1b7ff9b807c2b5b2c904">Schemes that were contracted-out etc.</Substitution> and Effects on Members’ State Scheme Rights ...Chapter I <Substitution ChangeId="key-f01c0e01c3cb2d5e03204911fc8c60b0-1581000665469" CommentaryRef="key-f01c0e01c3cb2d5e03204911fc8c60b0">Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.</Substitution> Cancellation, variation, surrender and refusal of certificates Surrender and cancellation of contracting-out certificates: cancellation of further certificates.321This section applies in any case where—aa contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;ba further contracting-out certificate (“the further certificate”) has been issued, after the surrender or cancellation of the first certificate but before the end of the period of 12 months beginning with the date of the surrender or cancellation, in respect of any employment which was specified by virtue of section 3(2)(a) in the first certificate; andcthe Board have formed the opinion that had they been aware of all the circumstances of the case at the time when the further certificate was issued they would have been prevented by section 31(3) from issuing it.2This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme specified in the further certificate.3The Board may, before the end of the period of 12 months beginning with the date on which the further certificate was issued, cancel that certificate.4Where a contracting-out certificate is cancelled under subsection (3) the provisions of this Act and of any regulations and orders made under it shall have effect as if the certificate had never been issued.5Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.6Without prejudice to subsection (5), regulations may make provision, in relation to any case in which the Board have cancelled a contracting-out certificate under subsection (3), preventing the recovery by the employer concerned (whether by deduction from emoluments or otherwise) of such arrears which he is required to pay to the Department in respect of an earner’s liability under section 6(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as may be prescribed.7For the purposes of subsection (1)—aan employment (“the second employment”) in respect of which a further contracting-out certificate of the kind referred to in subsection (1)(b) has been issued; andban employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,shall be treated as one employment if, in the opinion of the Board—ithey are substantially the same, however described; oriithe first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 21992 c. 7. Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)Ss. 30-32 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 22 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))Pt. 3 modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 6(2)Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(a)Pt. 3 Ch. 1 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 4