Welfare Reform and Pensions Act 1999 (c. 30)

(The document as of February, 2008)

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(b) in paragraph (b), before "earnings" insert "total".

(3) In subsection (6A)--

(a) for "the lower or upper earnings limit" substitute "the primary threshold or the upper earnings limit"; and

(b) for "that limit prescribed under section 8(3)" substitute "that threshold or limit prescribed under section 5(4)".

Section 74.

SCHEDULE 10 New threshold for primary Class 1 contributions: Northern Ireland

Part I New primary threshold

Earnings limits and thresholds for Class 1 contributions

1 For section 5 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute--

" 5 Earnings limits and thresholds for Class 1 contributions

(1) For the purposes of this Act there shall for every tax year be--

(a) the following for primary Class 1 contributions--

(i) a lower earnings limit,

(ii) a primary threshold, and

(iii) an upper earnings limit; and

(b) a secondary threshold for secondary Class 1 contributions.

Those limits and thresholds shall be the amounts specified for that year by regulations which, in the case of those limits, shall be made in accordance with subsections (2) and (3) below.

(2) The amount specified as the lower earnings limit for any tax year shall be an amount equal to or not more than 99p less than--

(a) the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; or

(b) that sum as increased by any Act, Measure or order passed or made before the beginning of that year and taking effect before 6th May in that year.

(3) The amount specified as the upper earnings limit for any tax year shall be an amount which either--

(a) is equal to 7 times the sum which is the primary threshold for that year; or

(b) exceeds or falls short of 7 times that sum by an amount not exceeding half that sum.

(4) Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this Act or any other statutory provision to "the prescribed equivalent", in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners).

(5) The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold.

(6) Regulations under this section shall be made by the Treasury. "

Liability for Class 1 contributions

2 For section 6 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute--

" 6 Liability for Class 1 contributions

(1) Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner's employment--

(a) a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and

(b) a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent).

(2) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.

(3) Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.

(4) The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows--

(a) the primary contribution shall be the liability of the earner; and

(b) the secondary contribution shall be the liability of the secondary contributor;

but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner's liability falls to be discharged.

(5) Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.

(6) Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XII of the [S.I. 1996/1919 (N.I. 16).] Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order.

(7) Regulations under this section shall be made by the Treasury. "

Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit

3 After section 6 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 insert--

" 6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit

(1) This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner's employment and the amount paid--

(a) is not less than the current lower earnings limit (or the prescribed equivalent), but

(b) does not exceed the current primary threshold (or the prescribed equivalent).

(2) Subject to any prescribed exceptions or modifications--

(a) the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and

(b) those earnings shall be treated as earnings upon which such a contribution has been paid,

for any of the purposes mentioned in subsection (3) below.

(3) The purposes are--

(a) the purposes of section 14(1)(a) below;

(b) the purposes of the provisions mentioned in section 21(5A)(a) to (c) below;

(d) any purposes relating to jobseeker's allowance.

(4) Regulations may provide for any provision of this Act which, in whatever terms, refers--

(a) to primary Class 1 contributions being payable by a person, or

(b) otherwise to a person's liability to pay such contributions,

to have effect for the purposes of this section with any prescribed modifications.

(5) Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age.

(6) Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his.

(7) Regulations under this section shall be made by the Treasury. "

Calculation of primary Class 1 contributions

4 For section 8 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute--

" 8 Calculation of primary Class 1 contributions

(1) Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution shall be the primary percentage of so much of the earner's earnings paid in the tax week, in respect of the employment in question, as--

(a) exceeds the current primary threshold (or the prescribed equivalent); and

(b) does not exceed the current upper earnings limit (or the prescribed equivalent);

but this subsection is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).

(2) For the purposes of this Act the primary percentage shall be 10 per cent; but the percentage is subject to alteration under section 129 of the Administration Act. "

Calculation of secondary Class 1 contributions

5 For section 9 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute--

" 9 Calculation of secondary Class 1 contributions

(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).

(2) For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent; but the percentage is subject to alteration under section 129 of the Administration Act.

(3) Subsection (1) above is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act. "

Part II Reduced contributions in respect of members of contracted-out schemes

Reduced rates for members of salary related contracted-out schemes

6 (1) Section 37 of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

(2) In subsection (1), for "(1C)" substitute "(1E)".

(3) For subsections (1A) to (1C) substitute--

" (1A) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings ("Amount R1").

(1B) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings ("Amount R2").

(1C) The aggregate of Amounts R1 and R2 shall be set off--

(a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and

(b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings--

(i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii) in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(1D) If--

(a) any balance remains, and

(b) the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(1E) If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations. "

Reduced rates for members of money purchase contracted-out schemes

7 (1) Section 38A of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

(2) In subsection (1), for "(3)" substitute "(2D) and (3)".

(3) For subsections (2) to (2B) substitute--

" (2) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings ("Amount R1").

(2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings ("Amount R2").

(2B) The aggregate of Amounts R1 and R2 shall be set off--

(a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

(b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings--

(i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii) in relation to which the secondary contributor is such a contributor;

(2C) If--

(a) any balance remains, and

(b) the secondary contributor makes an application for the purpose to the Inland Revenue,

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations. "

Payments by Inland Revenue out of and into National Insurance Fund

8 (1) Section 172 of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

(2) In subsection (1)(za), for "section 38A(3)" substitute "section 37(1D) or section 38A(2C) or (3)".

(3) In subsection (7), for "section 38A(5) or" substitute "section 37(1E), 38A(2D) or (5) or".

Part III Health Service allocation

9 (1) Section 142 of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 is amended as follows.

(2) In subsection (5)--

(a) in paragraph (a), for "the lower earnings limit" substitute "the primary threshold"; and

(b) in paragraph (b), before "earnings" insert "total".

(3) In subsection (6A)--

(a) for "the lower or upper earnings limit" substitute "the primary threshold or the upper earnings limit"; and

(b) for "that limit prescribed under section 8(3)" substitute "that threshold or limit prescribed under section 5(4)".

Section 81.

SCHEDULE 11 Contributions and pensions administration

Social Security Contributions and Benefits Act 1992 (c. 4)

1 The Contributions and Benefits Act is amended as follows.

2 In section 2 (categories of earners), for subsection (2A) there is substituted--

" (2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State. "

3 In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted "acting with the concurrence of the Inland Revenue".

Social Security Administration Act 1992 (c. 5)

4 The Administration Act is amended as follows.

5 In section 116 (legal proceedings), in subsection (5A) for the words from the beginning to "that section" there is substituted "In relation to proceedings for an offence under section 114 above".

6 In section 121A (recovery of contributions etc. in England and Wales), in subsection (8) for "Regulations may" there is substituted "The Inland Revenue may by regulations".

7 In section 121E (supply of contributions etc. information held by Inland Revenue), in subsection (1) after "statutory maternity pay" there is inserted "or functions under Part III of the Pensions Act".

8 In section 121F (supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State), at the end of subsection (2) there is inserted "or functions under Part III of the Pensions Act".

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

9 The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

10 In section 2 (categories of earners), for subsection (2A) there is substituted--

" (2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Department. "

11 In section 172 (Assembly, etc. control of regulations and orders), in subsection (2)(c) for ", 153(2) or" there is substituted "or 153(2)".

12 In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted "acting with the concurrence of the Inland Revenue".

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

13 The Social Security Administration (Northern Ireland) Act 1992 is amended as follows.

14 In section 110 (legal proceedings), for subsection (5A) there is substituted--

" (5A) In relation to proceedings for an offence under section 108 above--

(a) the reference in subsection (2)(a) above to the Department, and

(b) the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,

shall have effect as references to the Inland Revenue. "

15 In section 115D (supply of contributions, etc. information held by Inland Revenue), in subsection (1) after "statutory maternity pay" there is inserted "or functions under Part III of the Pensions Act".

16 In section 115E (supply to Inland Revenue for purposes of contributions etc. of information held by Department or Secretary of State), at the end of subsection (2) there is inserted "or functions under Part III of the Pensions Act".

17 (1) In section 116 (supply of information held by tax authorities for fraud prevention and verification), for subsection (1) there is substituted--

" (1) This section applies--

(a) to information which is held--

(i) by the Inland Revenue, or

(ii) by a person providing services to the Inland Revenue, in connection with the provision of those services,

but is not information to which section 115D above applies, and

(b) to information which is held--

(i) by the Commissioners of Customs and Excise, or

(ii) by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services. "

(2) This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 2(2) of Schedule 5 to the [S.I. 1999/671.] Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

18 (1) In section 145 (adjustments between the Northern Ireland National Insurance Fund and the Consolidated Fund of Northern Ireland)--

(a) in subsection (1)(a), sub-paragraphs (i) and (ii) are omitted; and

(b) in subsection (3)(a), for "subsection (1)(a) and (b)" there is substituted "subsection (1)(b)".

(2) These amendments shall be deemed to have come into force on 5th October 1999 in place of those made by paragraph 34 of Schedule 2 to the [1999 c. 10.] Tax Credits Act 1999.

19 (1) In section 165 (regulations and orders - general), in subsection (9)(c), for "142(7), 145(4)" there is substituted "145(4)(a)".

(2) This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 49(3) of Schedule 3 to the [S.I. 1999/671.] Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

Pension Schemes Act 1993 (c. 48)

20 The Pension Schemes Act 1993 is amended as follows.

21 In section 40 (scope of Chapter II of Part III), in paragraph (b) for "Secretary of State" there is substituted "Inland Revenue".

22 In section 170 (decisions and appeals), as amended by section 16(2) of the [1999 c. 2.] Social Security Contributions (Transfer of Functions, etc.) Act 1999, in subsection (5)--

(a) for paragraphs (a) and (b) there is substituted--

" (a) generally with respect to the making of relevant decisions;

(b) with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and

(b) for "such a revision or decision" there is substituted "a revision under section 9 or decision under section 10".

23 In section 185 (consultation about regulations), in subsection (8) for "section 170(8)" there is substituted "section 170(5)".

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

24 The Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

25 (1) In section 154 (disclosure of information between government departments, etc.), in subsection (5) after "Subsections (1) and (1A)" there is inserted "extend".

(2) This amendment shall be deemed to have come into force on 1st April 1999.

26 In section 165 (decisions and appeals), as amended by Article 15(2) of the [S.I. 1999/671.] Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, in subsection (5)--

(a) for paragraphs (a) and (b) there is substituted--

" (a) generally with respect to the making of relevant decisions;

(b) with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and

(b) for "such a revision or decision" there is substituted "a revision under Article 10 or decision under Article 11".

27 (1) In section 177 (orders and regulations - general provisions), for subsection (7) there is substituted--

" (7) Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department. "

(2) This amendment shall be deemed to have come into force on 1st April 1999 in place of those made by paragraph 75(3) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

28 In section 180(2) (consultation about regulations)--

(a) for "the appropriate government department" there is substituted "the Department or, as the case may be, the Secretary of State", and

(b) after "it" there is inserted "or him".

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

29 The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.

30 In section 3 (general functions of Inland Revenue), subsection (3)(c) (which excludes the application of section 27 of the [1890 c. 21.] Inland Revenue Regulation Act 1890 but has not come into force) is omitted.

31 In section 4 (recovery of contributions where income tax recovery provisions not applicable)--

(a) in paragraph (a), after "1992" there is inserted "or paragraph 6 of Schedule 1 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992",

(b) in paragraph (b), for "that Act" there is substituted "the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 or section 18 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992", and

(c) in paragraph (c), for "that Act" there is substituted "the Social Security Contributions and Benefits Act 1992 or paragraph 7A or 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992".

32 In Schedule 1 (transfer of Contributions Agency functions and associated functions), the following provisions are omitted, namely--

(a) paragraph 4(6) (which was superseded by paragraph 4 of Schedule 1 to the [S.I. 1999/671.] Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999), and

(b) paragraph 66(3) (which has not come into force).

33 In Schedule 2 (transfer of functions under subordinate legislation), the entry in the third column relating to the [S.I. 1997/664 (C. 23).] Pensions Act 1995 (Commencement No. 10) Order 1997 shall have effect, and be deemed always to have had effect, with the substitution for "Articles 4 and 13" of "In Article 4, paragraph (1), paragraph (2), except so far as relating to section 55(3) of the [1993 c. 48.] Pension Schemes Act 1993, to the making of regulations under section 64(1) of that Act and to section 64(3) and (5) to (9) of that Act, and paragraph (3) and Article 13".

Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)

34 In Schedule 2 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (transfer of functions under subordinate legislation), the entry in the third column relating to the [S.R. (N.I.) 1997 No. 192 (C. 10).] Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997 shall have effect, and be deemed always to have had effect, with the substitution for "Articles 4 and 13" of "In Article 4, paragraph (1), paragraph (2), except so far as relating to section 51(3) of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 and to the making of regulations under section 60(1) of that Act, and paragraph (3) and Article 13".

Transfer of certain functions under subordinate legislation: Great Britain

35 There are hereby transferred to the Commissioners of Inland Revenue--

(a) all functions of the Secretary of State under the [S.I. 1979/591.] Social Security (Contributions) Regulations 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of section 1(2) of, and Schedule 2 to, the [1999 c. 2.] Social Security Contributions (Transfer of Functions, etc.) Act 1999, except his functions under regulation 44 of those regulations,

(b) the functions of the Secretary of State under those provisions of the [S.I. 1984/380.] Occupational Pension Schemes (Contracting-out) Regulations 1984 ("the 1984 regulations") which remain in force by virtue of regulation 77(a) of the [S.I. 1996/1172.] Occupational Pension Schemes (Contracting-out) Regulations 1996 ("the 1996 regulations"), including his functions under the modifications of section 60(4) and (5) of the Pension Schemes Act 1993 made by regulation 23(10)(a)(iii) of the 1984 regulations, but excluding--

(i) his functions under paragraph (2) of regulation 20 of the 1984 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and

(ii) his functions under regulations 23(4) and 23A(4) of the 1984 regulations,

(c) the functions of the Secretary of State under regulation 2 of the [S.I. 1987/1103.] Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations 1987 (so far as remaining in force by virtue of regulation 77(b) of the 1996 regulations), and

(d) the functions of the Secretary of State under the [S.I. 1987/1111.] Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations 1987 ("the 1987 regulations") (so far as remaining in force by virtue of regulation 4(2) of the [S.I. 1997/786.] Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997), except--

(i) his functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and

(ii) his functions under regulation 6(4) of the 1987 regulations.

Transfer of certain functions under subordinate legislation: Northern Ireland

36 (1) There are hereby transferred to the Commissioners of Inland Revenue--

(a) all functions of the Department under the [S.R. (N.I.) 1979 No. 186.] Social Security (Contributions) Regulations (Northern Ireland) 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of Article 3(2) of, and Schedule 2 to, the [S.I. 1999/671.] Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, except the functions of the Department under regulation 44 of those regulations,

(b) the functions of the Department under those provisions of the [S.R. (N.I.) 1985 No. 259.] Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985 ("the 1985 regulations") which remain in force by virtue of regulation 78(a) of the Occupational [S.R. (N.I.) 1996 No. 493.] Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 ("the 1996 regulations"), including its functions under the modifications of section 56(4) and (5) of the [S.R. (N.I.) 1985 No. 259.] Pension [1993 c. 49.] Schemes (Northern Ireland) Act 1993 made by regulation 22(10)(a) of the 1985 regulations, but excluding--

(i) its functions under paragraph (2) of regulation 19 of the 1985 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and

(ii) its functions under regulations 22(4) and 22A(4) of the 1985 regulations,

(c) the functions of the Department under regulation 2 of the [S.R. (N.I.) 1987 No. 281.] Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations (Northern Ireland) 1987 (so far as remaining in force by virtue of regulation 78(b) of the 1996 regulations), and

(d) the functions of the Department under the [S.R. (N.I.) 1987 No. 289.] Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations (Northern Ireland) 1987 ("the 1987 regulations") (so far as remaining in force by virtue of regulation 4(2) of the [S.R. (N.I.) 1997 No. 160.] Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997), except--

(i) its functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and

(ii) its functions under regulation 6(4) of the 1987 regulations.

(2) In sub-paragraph (1) "the Department" means the Department of Health and Social Services for Northern Ireland.

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