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Child Support, Pensions and Social Security Act 2000 (c. 19)(The document as of February, 2008) Page 10 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 shall apply equally (with any necessary modifications) to fees payable by virtue of regulations made under this section. " (19) In section 51 (supplementary power to make regulations), in subsection (2)-- (a) for paragraph (a)(ii) and (iii) there shall be substituted-- " (ii) the making of decisions under section 11; (iii) the making of decisions under section 16 or 17; " ; and (b) for paragraph (b) there shall be substituted-- " (b) extending the categories of case to which section 16, 17 or 20 applies; " . (20) In section 54 (interpretation)-- (a) in the definition of "application for a departure direction", for "departure direction" there shall be substituted "variation", and after "28A" there shall be inserted "or 28G"; (b) after the definition of "deduction from earnings order" there shall be inserted-- " "default maintenance decision" has the meaning given in section 12; " ; (c) in the definition of "interim maintenance assessment", for the word "assessment" there shall be substituted the word "decision"; (d) for the definition of "maintenance assessment" there shall be substituted-- " "maintenance calculation" means a calculation of maintenance made under this Act and, except in prescribed circumstances, includes a default maintenance decision and an interim maintenance decision; " ; (e) the definitions of "assessable income", "current assessment", "departure direction" and "maintenance requirement" shall be omitted; and (f) after the definition of "qualifying child" there shall be inserted-- " "voluntary payment" has the meaning given in section 28J. " . (21) In section 58 (short title, commencement and extent)-- (a) in subsection (9), after "35" there shall be inserted ", 40"; and (b) in subsection (10), after "28" there shall be inserted ", 40A". (22) In Schedule 1 (maintenance assessments)-- (a) paragraph 13 (which relates to assessments under which the amount payable is nil) shall cease to have effect; (b) in paragraph 14 (which provides for consolidated applications and assessments), the existing text shall be sub-paragraph (1) of that paragraph, and after that sub-paragraph there shall be inserted-- " (2) In sub-paragraph (1), the references (however expressed) to applications for maintenance calculations include references to applications treated as made. " ; and (c) in paragraph 16 (which is about the termination of assessments)-- (i) in sub-paragraph (1), paragraphs (d) and (e) shall cease to have effect, (ii) sub-paragraphs (2) to (9) shall cease to have effect; and (iii) in sub-paragraph (10), the words ", or should be cancelled" shall cease to have effect. The Social Security Administration Act 1992 (c. 5)12 In section 7A of the Social Security Administration Act 1992 (sharing of functions as regards certain claims and information), in subsection (6)(a)-- (a) after "application" there shall be inserted "(or an application treated as having been made)"; and (b) for "maintenance assessment" there shall be substituted "maintenance calculation". The Child Support Act 1995 (c. 34)13 (1) The Child Support Act 1995 shall be amended as follows. (2) In section 18 (deferral of right to apply for maintenance assessment), subsection (5) (which enables the Secretary of State by order to repeal any of the provisions of section 18) shall cease to have effect. (3) Section 24 (which provides for the making of regulations under which compensation could be paid for a reduction in child support maintenance attributable to changes in child support legislation, and which is now spent) shall cease to have effect. Prisoners' Earnings Act 1996 (c. 33)14 In section 1 of the Prisoners' Earnings Act 1996 (power to make deductions and impose levies), in subsection (4), in paragraph (d) of the definition of "net weekly earnings", for "maintenance assessment" there shall be substituted "maintenance calculation". The Social Security Act 1998 (c. 14)15 (1) The Social Security Act 1998 shall be amended as follows. (2) In Schedule 2 (decisions against which no appeal lies), for paragraph 8 and the heading preceding it there shall be substituted-- " Reduction in accordance with reduced benefit decision8 A decision to reduce the amount of a person's benefit in accordance with a reduced benefit decision (within the meaning of section 46 of the Child Support Act). " . Section 31. SCHEDULE 4 Additional pensionThe Schedule to be inserted after Schedule 4 to the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 is as follows-- " SCHEDULE 4A Additional pensionPart I The amount1 (1) The amount referred to in section 45(2)(c) above is to be calculated as follows-- (a) take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule; (b) add the amounts together; (c) divide the sum of the amounts by the number of relevant years; (d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil. (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 39(1), 39C(1), 48A(4) or 48B(2) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years). (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences. (4) The second alternative number is the number of tax years in the period-- (a) beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978-79; and (b) ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier. (5) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years). (6) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies. (7) The second alternative number is the number of tax years in the period-- (a) beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978-79; and (b) ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier. (8) In this paragraph "relevant year" has the same meaning as in section 44 above. Part II Surplus earnings factor2 (1) This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner's earnings factor. (2) The amount for the year is to be found as follows-- (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below; (b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year; (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band; (d) add together the amounts calculated under paragraph (c) above. (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows-- Table 1
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows-- Table 2
(5) Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner's earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above. (6) For the purposes of the tables in this paragraph-- (a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; (b) "LET" means the low earnings threshold for that year as specified in section 44A above; (c) "QEF" means the qualifying earnings factor for the tax year concerned. (7) In the calculation of "2QEF" the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). (8) In this paragraph "final relevant year" has the same meaning as in section 44 above. Part III Contracted-out employment etcIntroduction3 (1) This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned. (2) The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme. (3) If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year. The amount4 The amount for the year is amount C where-- (a) amount C is equal to amount A minus amount B, and (b) amounts A and B are calculated as follows. Amount A5 (1) Amount A is to be calculated as follows. (2) If there is an assumed surplus in the pensioner's earnings factor for the year-- (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below; (b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year; (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band; (d) add together the amounts calculated under paragraph (c) above. (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows-- Table 3
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows-- Table 4
Amount B (first case)6 (1) Amount B is to be calculated in accordance with this paragraph if the pensioner's employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme. (2) If there is an assumed surplus in the pensioner's earnings factor for the year-- (a) multiply the amount of the assumed surplus in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year; (b) multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below. (3) The percentage is-- (a) 20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009; (b) 20 if the person attained pensionable age on or after 6th April 2009. Amount B (second case)7 (1) Amount B is to be calculated in accordance with this paragraph if the pensioner's employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme. (2) If there is an assumed surplus in the pensioner's earnings factor for the year-- (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below; (b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year; (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band; (d) add together the amounts calculated under paragraph (c) above. (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows-- Table 5
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows-- Table 6
Interpretation8 (1) In this Part of this Schedule "salary related contracted-out scheme", "money purchase contracted-out scheme" and "appropriate personal pension scheme" have the same meanings as in the Pension Schemes Act 1993. (2) For the purposes of this Part of this Schedule the assumed surplus in the pensioner's earnings factor for the year is the surplus there would be in that factor for the year if section 48A(1) of the Pension Schemes Act 1993 (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year. (3) Section 44A above shall be ignored in applying section 44(6) above for the purpose of calculating amount B. (4) For the purposes of this Part of this Schedule-- (a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; (b) "LET" means the low earnings threshold for that year as specified in section 44A above; (c) "QEF" is the qualifying earnings factor for the tax year concerned. (5) In the calculation of "2QEF" the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). (6) In this Part of this Schedule "final relevant year" has the same meaning as in section 44 above. Part IV Other cases9 The Secretary of State may make regulations containing provisions for finding the amount for a tax year in-- (a) cases where the circumstances relating to the pensioner change in the course of the year; (b) such other cases as the Secretary of State thinks fit. " Section 56. SCHEDULE 5 Pensions: miscellaneous amendments and alternative to anti-franking rulesPart I Miscellaneous amendmentsGuaranteed minimum for widows and widowers1 (1) In section 17 of the 1993 Act (guaranteed minimum for widow or widower), after subsection (4) there shall be inserted-- " (4A) The scheme must provide for the widow or widower's pension to be payable to the widow or widower-- (a) for any period for which a Category B retirement pension is payable to the widow or widower by virtue of the earner's contributions or would be so payable but for section 43(1) of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension); (b) for any period for which widowed parent's allowance or bereavement allowance is payable to the widow or widower by virtue of the earner's contributions; and (c) in the case of a widow or widower whose entitlement by virtue of the earner's contributions to a widowed parent's allowance or bereavement allowance has come to an end at a time after the widow or widower attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither-- (i) comprises a period during which the widow or widower and a person of the opposite sex are living together as husband and wife; nor (ii) falls after the time of any remarriage by the widow or widower. " (2) In subsection (5) of that section-- (a) for "must provide" there shall be substituted "must also make provision"; (b) the words "Category B retirement pension,", in the first place where they occur, and the words from "or for which" onwards shall be omitted. (3) In subsection (6) of that section, for "must provide" there shall be substituted "must also make provision". Transfer of rights to overseas personal pension schemes2 (1) In section 20(1) of the 1993 Act (power to make provision for transfer of rights relating to guaranteed minimum pensions to an occupational or a personal pension scheme)-- (a) in paragraph (a), for "or to a personal pension scheme" there shall be substituted ", to a personal pension scheme or to an overseas arrangement"; and (b) in paragraph (b), for "or a personal pension scheme" there shall be substituted ", a personal pension scheme or an overseas arrangement". (2) In section 28(2)(b) of that Act (effect may be given to protected rights by a transfer to an occupational or personal pension scheme)-- (a) in sub-paragraph (i), for "or to a personal pension scheme" there shall be substituted ", to a personal pension scheme or to an overseas arrangement"; and (b) in sub-paragraph (ii), for "or to an occupational pension scheme" there shall be substituted ", to an occupational pension scheme or to an overseas arrangement". (3) In section 181(1) of that Act (interpretation), there shall be inserted, at the appropriate place in the alphabetical order-- " "overseas arrangement" means a scheme or arrangement which-- (a) has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners; (b) is administered wholly or primarily outside Great Britain; (c) is not an appropriate scheme; and (d) is not an occupational pension scheme; " . Protected rights3 (1) Section 28 of the 1993 Act (ways of giving effect to protected rights) shall be amended as follows. (2) In subsection (4) (giving effect to protected rights at or after retirement age), for paragraph (d) there shall be substituted-- " (d) the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given. " (3) After that subsection there shall be inserted-- " (4A) Subject to subsection (4B), in the case of an occupational pension scheme, effect may be given to protected rights by the provision of a lump sum if-- (a) the trustees or managers of the scheme are satisfied that the member is terminally ill and likely to die within the period of twelve months beginning with the date on which the lump sum becomes payable; and (b) the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given. (4B) The value of the protected rights to which effect may be given under subsection (4A) in a case in which the member is a married person on the date on which the lump sum becomes payable shall not exceed one half of the value on that date of all the member's protected rights. " (4) In subsections (3) and (5), for "or (4)", in each case, there shall be substituted ", (4) or (4A)". Review and alteration of rates of contribution4 In section 42(1)(a)(i) and (3) of the 1993 Act (review of percentages mentioned in section 41), for "41(1A)(a) and (b)" there shall be substituted "41(1A) and (1B)". Contributions equivalent premiums: Great Britain5 (1) For subsection (4) of section 58 of the 1993 Act (calculation of contributions equivalent premiums) there shall be substituted-- " (4) Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts-- (a) the amount of every reduction made under section 41 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner's employment in employment which was contracted-out by reference to the scheme; and (b) the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 41. (4A) The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 41(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor. " (2) In section 61(2) of that Act (recovery of amount of premium attributable to primary Class 1 contributions), after "attributable to" there shall be inserted "any actual reductions of". (3) In section 63(1) of that Act (amounts to be certified by the Inland Revenue), for paragraph (b) there shall be substituted-- " (b) the sum of the amounts specified in section 58(4); " . (4) This paragraph shall have effect, and be deemed to have had effect, in relation to any contributions equivalent premium payable on or after 6th April 1999. Contributions equivalent premiums: Northern Ireland6 (1) For subsection (4) of section 54 of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 (calculation of contributions equivalent premiums) there shall be substituted-- " (4) Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts-- (a) the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner's employment in employment which was contracted-out by reference to the scheme; and (b) the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37. (4A) The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor. " (2) In section 57(2) of that Act (recovery of amount of premium attributable to primary Class 1 contributions), after "attributable to" there shall be inserted "any actual reductions of". (3) In section 59(1) of that Act (amounts to be certified by the Inland Revenue), for paragraph (b) there shall be substituted-- " (b) the sum of the amounts specified in section 54(4); " . (4) This paragraph shall have effect, and be deemed to have had effect, in relation to any contributions equivalent premium payable on or after 6th April 1999. Use of cash equivalent for annuity7 Section 95(4) of the 1993 Act (cash equivalent of rights under a money purchase contracted-out scheme not to be used for purchase of annuity) shall cease to have effect. Transfer values where pension in payment8 (1) In section 97(2) of the 1993 Act (regulations about calculation of cash equivalents), for the "and" at the end of paragraph (a) there shall be substituted-- " (aa) for a cash equivalent, including a guaranteed cash equivalent, to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of-- (i) any pension; or (ii) any benefit in lieu of pension; and " . (2) In section 98(7) of that Act (loss of right to cash equivalent)-- (a) after "right" there shall be inserted "if"; and (b) paragraph (a) (loss of right on the whole or any part of a pension becoming payable) shall cease to have effect. (3) In section 124(1) of the 1995 Act (interpretation), in the definition of "pensioner member", after "other benefits" there shall be inserted "and who is not an active member of the scheme". (4) Sub-paragraph (2) has effect in relation to any case in which the whole or any part of a pension or other benefit becomes payable on or after the coming into force of that sub-paragraph. Information about contracting-out9 For section 156 of the 1993 Act (provision of information as to guaranteed minimum pensions) there shall be substituted-- " 156 Information for purposes of contracting-out(1) The Secretary of State or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or appropriate scheme such information as appears to the Secretary of State or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III. (2) The Secretary of State or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme. " Register of disqualified trustees10 (1) In subsection (7) of section 30 of the 1995 Act (disclosure of contents of register of disqualified trustees), for the words from "and" onwards there shall be substituted "but the arrangements made by the Authority for the register must secure that the contents of the register are not disclosed or otherwise made available to members of the public except in accordance with section 30A." (2) After that subsection there shall be inserted-- " (8) Nothing in subsection (7) requires the Authority to exclude any matter from a report published under section 103. " (3) After that section there shall be inserted-- Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 -- Back --
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