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

(The document as of February, 2008)

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Subordinate legislation, etc.

177 Orders and regulations (general provisions)

(1) Any power under this Act to make regulations or orders (except a power of the Board or the court to make orders and regulations made by the Secretary of State under section 160) and the powers to make rules under sections 145(2) and 148(1) shall be exercisable by statutory rule for the purposes of the [S.I. 1979/1573 (N.I. 12).] Statutory Rules (Northern Ireland) Order 1979.

(2) Where a power conferred by this Act 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.

(3) Any power to make 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.

(4) Any power conferred by this Act to make regulations or an order shall include power to make such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.

(5) Subsection (4) has effect--

(a) in its application to regulations and orders made under the following provisions, namely Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 132 to 134, 135(2) and (3), 136, 137, 138(1) to (4), 139, 149(2), 154(1) to (5), 158, 159, 167, 168 and 171, with the omission of the words "consequential or transitional"; and

(b) in its application to orders made under section 149(8), with the omission of the word "consequential".

(6) Any power conferred on the Department by this Act to make any regulations or order (except an order under section 149(8)), where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel, shall if that Department so directs be exercisable only in conjunction with it.

(7) The power conferred on the Secretary of State by section 160 to make regulations is exercisable by statutory instrument; and subsections (2) to (4) and section 178(1) apply to those regulations as they apply to regulations made by the Department.

(8) The power conferred on the Secretary of State by section 160 to make regulations shall if the Treasury so direct be exercisable only in conjunction with them.

178 Sub-delegation

(1) Without prejudice to any specific provisions in this Act, a power conferred by this Act to make regulations or an order (other than regulations and orders made under Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 132 to 134, 135(2) and (3), 136, 137, 138(1) to (4), 139, 149(2), 154(1) to (5), 158, 159, 167, 168 and 171) includes power to provide for a person to exercise a discretion in dealing with any matter.

(2) Where any provision in Parts III to VI (except sections 22, 23, 39 to 41, 47, 62 to 64, 66 to 76, 78 to 82, 90, 97, 99 to 104 and 113), Chapter I of Part VII, Part VIII or IX or section 149 (except subsection (8)), 152, 155, 158 or 159 or any of sections 167 to 169 allows for specified matters to be dealt with by, or determined in accordance with, regulations made by the Department, or by it and the Department of Finance and Personnel acting jointly, any regulations made by virtue of that provision may provide--

(a) for those matters to be dealt with by the Board in their discretion or to be determined in accordance with the exercise by the Board of a discretion vested in them by the regulations, and

(b) for the Board's discretion to be exercised either generally in regard to those matters or differently in regard to particular cases or classes of case.

(3) Regulations under sections 23(3), 59(2), 93(1), 100(8) and 140(5) may provide that the values there mentioned shall be calculated and verified or, in the case of regulations under section 100(8), that the percentage there mentioned shall be determined--

(a) in such manner as may, in the particular case, be approved--

(i) by a prescribed person;

(ii) by a person with prescribed professional qualifications or experience; or

(iii) by a person approved by the Department; or

(b) in accordance with guidance prepared by a prescribed body;

and regulations under section 100(8) may also provide that such calculation and verification or, as the case may be, determination shall be--

(i) in accordance with prescribed principles and requirements; or

(ii) in accordance with principles determined by the person who performs the duties of calculation and verification.

179 Consultation with Social Security Advisory Committee

(1) The Department may refer to the Social Security Advisory Committee ("the Committee") for consideration and advice such questions relating to the operation of section 32(6) as the Department thinks fit (including questions as to the advisability of amending it).

(2) Subject to subsection (3) and to section 150 of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 (cases where consultation not required), where the Department proposes to make regulations under section 32(6) it shall refer the proposals, in the form of draft regulations or otherwise, to the Committee.

(3) Subsection (2) does not apply to the regulations specified in paragraph 9 or 10 of Schedule 5 to the Social Security Administration (Northern Ireland) Act 1992.

(4) The Committee shall consider any proposals referred to it by the Department under subsection (2) and shall make to the Department a report containing such recommendations with respect to the subject-matter of the proposals as the Committee thinks appropriate.

(5) If, after receiving a report of the Committee, the Department lays before the Assembly any regulations which comprise the whole or part of any subject-matter of the proposals referred to the Committee, the Department shall lay with the regulations a copy of the Committee's report and a statement showing--

(a) the extent (if any) to which the Department has in framing the regulations given effect to the Committee's recommendations; and

(b) in so far as effect has not been given to them, the Department's reasons why not.

(6) In relation to regulations required to be made by the Department in conjunction with the Department of Finance and Personnel, any reference in this section to the Department shall be construed as a reference to the Department and the Department of Finance and Personnel.

180 Consultations about other regulations

(1) The power of the Department to make regulations under section 158 shall be exercisable only after consultation with the Chief Registrar of Friendly Societies.

(2) Before making any regulations under paragraph 7 of Schedule 1 the appropriate government department shall consult with such bodies concerned with employments of the class in question as appear to it fairly to represent the interests of the employers and earners in those employments.

181 Assembly, etc. control of regulations and orders

(1) The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.

(2) Subsection (1) applies to regulations made by the Department under section 60(1) and to orders made by it under section 149(8).

(3) Subsection (1) does not apply to--

(a) regulations under any provision mentioned in subsection (2) which are to be made for the purpose of consolidating regulations thereby revoked;

(b) regulations which, in so far as they are made under any provision mentioned in subsection (2), only replace provisions of previous regulations with new provisions to the same effect.

(4) Subject to subsection (6), all regulations and orders made by the Department under this Act (other than regulations or orders to which subsection (1) applies and orders made under section 186) shall be subject to negative resolution.

(5) This subsection applies to any regulations or order made under this Act which--

(a) but for subsection (6), would be subject to negative resolution, and

(b) are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.

(6) Any regulations or order to which subsection (5) applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.

(7) Subject to subsection (9), regulations made under this Act by the Secretary of State shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(8) This subsection applies to any regulations made under this Act which--

(a) but for subsection (9), would be subject to annulment in pursuance of a resolution of either House of Parliament, and

(b) are contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.

(9) Any regulations to which subsection (8) applies shall not be subject as mentioned in subsection (8)(a), but shall be subject to the procedure described in subsection (8)(b).

(10) In this section "the confirmatory procedure" means the procedure described in subsection (1).

Supplemental provisions

182 Repeals

(1) The enactments specified in Parts I and II of Schedule 4 are repealed to the extent specified in the third column.

(2) The subordinate legislation specified in Part III of that Schedule is revoked to the extent specified in the third column.

(3) The repeals and revocations have effect subject to any relevant savings in Schedule 5.

183 Transitional provisions and savings

(1) Schedule 5 (which makes transitional provision and contains savings in connection with the repeals and revocations made by this Act) shall have effect.

(2) Nothing in that Schedule affects the operation of section 28 of the [1954 c. 33 (N.I.).] Interpretation Act (Northern Ireland) 1954 (general savings implied on repeal).

184 Prospective and consequential amendments

Schedule 6 (which re-enacts or makes consequential amendments of provisions which make prospective amendments of enactments including those repealed by this Act, so that the re-enacted or amended provisions prospectively amend this Act and other enactments) and Schedule 7 (which makes other consequential amendments) shall have effect, subject to any relevant transitional provisions in Schedule 5.

185 Transitory modifications

Schedule 8 (which makes transitory modifications of this Act pending the commencement of the provisions there mentioned) shall have effect.

186 Short title, commencement and extent

(1) This Act may be cited as the Pension Schemes (Northern Ireland) Act 1993.

(2) Subject to the provisions of Schedule 8, this Act shall come into operation on such day as the Department may by order appoint.

(3) As respects the coming into operation of--

(a) Part II of Schedule 4 and section 182(1) so far as it relates to it; or

(b) Schedule 6 and section 184 so far as it relates to it,

an order under subsection (2) may appoint different days from the day appointed for the other provisions of this Act or different days for different purposes.

(4) Subject to subsection (5), this Act extends to Northern Ireland only.

(5) The amendments in Schedule 7 of provisions of the [1988 c. 1.] Income and Corporation Taxes Act 1988 and the [1989 c. 26.] Finance Act 1989 have the same extent as the provisions amended.

SCHEDULES

Section 35.

SCHEDULE 1 Certification Regulations

Part I Occupational Pension Schemes

General regulations: beginning and ending of employment

1 (1) In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner's employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).

(2) Regulations may make provision for treating an earner's employment which ends before a person succeeds to the business of the earner's employer as having been employment under the employer's successor.

(3) Regulations may make provision--

(a) for changes in an earner's employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or

(b) for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.

(4) Regulations may also make provision--

(a) for temporary interruptions in an earner's employment or contracted-out employment to be disregarded; and

(b) for the employment in either case to be treated as continuing during the interruption.

(5) References in this paragraph to an earner's employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.

2 (1) Subject to sub-paragraph (2), regulations may enable the Board to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date ("the determined date") earlier than would otherwise be the case.

(2) The determined date for any earner may not be earlier than--

(a) the date on which his relevant employment began, or

(b) the date on which a contracting-out certificate was issued in respect of it,

whichever is the later.

3 Provision may be made by regulations for requiring an employer to give notice to the Department--

(a) when an earner's employment becomes or ceases to be contracted-out employment; and

(b) when an earner's employment in contracted-out employment begins or ends.

Power to modify Part III, etc.

4 (1) Regulations may modify the provisions of Part III (other than sections 14, 15 and 62 to 64), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which--

(a) a person is employed at the same time in two or more employments (whether or not under the same employer); and

(b) at least one but not all of those employments is contracted-out employment,

with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.

(2) Regulations may also modify those provisions in their application to cases in which--

(a) any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or

(b) earners qualify for the benefits of a scheme by reference to both--

(i) service in employment which is contracted-out in relation to them by reference to the scheme; and

(ii) service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.

(3) Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner's employment does not cease to be contracted-out employment only because his service for the time being does not qualify him for a guaranteed minimum pension.

State scheme premiums

5 (1) Regulations may make provision for requiring persons to furnish the Department or the Board with such information as the Department or, as the case may be, the Board may require for the purposes of sections 33, 34, 46 to 61, 135(1), 138(5) and (6) and 155(1) to (3), (5) and (6) (except as they apply to personal pension schemes, the members of such schemes or rights in respect of them).

(2) Regulations may provide that for the purposes of sections 46, 51 to 56 and 59 to 61 (except as they so apply) the prescribed person shall be treated as the employer--

(a) of any employed earners who, in any period of service in contracted-out employment--

(i) have been paid earnings in any income tax week by more than one person in respect of different employments; or

(ii) have worked under the general control or management of a person other than their immediate employer, or

(b) of any other employed earners in the case of whom it appears to the Department that such provision is needed.

(3) Regulations may, in relation to state scheme premiums, provide--

(a) for dispensing with the payment of a premium where its amount would be inconsiderable;

(b) where there has been a failure to pay a premium and the failure is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the person in respect of whom it is payable, for treating the premium as having been paid;

(c) for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

(d) for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992;

(e) for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Department is satisfied ought to be repaid;

(f) for the Department, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

(g) for any other matters incidental to the payment, collection or return of premiums.

(4) The Department may accept payments in connection with a case in which a premium or part of it is treated as having been paid.

(5) Without prejudice to sub-paragraph (3), regulations may provide--

(a) that--

(i) for the purpose of extinguishing accrued rights to guaranteed minimum pensions and rights to receive such pensions, or

(ii) in the case of a contracted-out protected rights premium, for the purpose of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled,

a state scheme premium is to be treated as having been paid on a date determined under the regulations;

(b) for disregarding the effect of regulations made by virtue of paragraph (a) in a case where the premium in question is not paid on or before the date when it becomes payable or such later date as may be determined under the regulations; and

(c) for obtaining repayment of benefits paid by virtue of regulations made by virtue of paragraph (a) in a case where the effect of the regulations is to be disregarded under paragraph (b), and, where the repayment is obtained from assets of the relevant scheme, for reducing the sums payable under the scheme to the beneficiary by the amount of the repayment.

Schemes covering different employers

6 (1) Regulations may modify Chapters I and III of Part III (other than sections 4, 14, 15, 31 to 35, and 62 to 64), Chapter III of Part IV and Chapter II of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.

(2) Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.

Special provisions for certain public service pension schemes

7 (1) In relation to employments of any class to which this paragraph applies, the appropriate government department may by regulations--

(a) direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by that department instead of by the employer;

(b) make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to that department;

(c) make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

(d) make provision for the recovery by that department of any state scheme premium from any person where it has been paid by that department instead of by that person.

(2) Subject to sub-paragraphs (3) and (4), the employments in which a person's service qualifies him for benefit under any of Articles 9 to 12 of the [S.I. 1972/1073 (N.I. 10).] Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.

(3) Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.

(4) Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.

(5) In this paragraph "the appropriate government department" in relation to any class of employment qualifying a person for benefit under any Article of the Superannuation (Northern Ireland) Order 1972 means the department which has power to make regulations under that Article.

Incidental matters

8 Regulations may make provision--

(a) for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and

(b) for any incidental matters otherwise connected with those provisions.

Part II Personal Pension Schemes

9 (1) Subject to the following provisions, paragraph 5 applies in relation to personal pension schemes as it applies to occupational pension schemes.

(2) In sub-paragraph (1) the words from "(except" onwards and in sub-paragraph (2) the words "(except as they so apply)" shall be omitted.

(3) In sub-paragraph (3)(c) for the reference to the provisions there mentioned there shall be substituted a reference to Part III (other than sections 14, 15 and 62 to 64) so far as it relates to personal pension schemes, the members of such schemes or rights in respect of them.

(4) In sub-paragraph (3)(d) the words "or for" onwards shall be omitted.

(5) In sub-paragraph (5)(a) for the words from "that" to "state scheme premium" there shall be substituted the words "that for the purposes of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled, a personal pension protected rights premium".

Sections 80 and 98(3).

SCHEDULE 2 Methods of Revaluing Accrued Pension Benefits

The final salary method

1 (1) The final salary method is to add to the amount that would be payable but for Chapter II of Part IV or regulations made under it--

(a) in a case where--

(i) the termination of pensionable service occurs on or after 1st January 1991; or

(ii) the whole of the member's pensionable service falls on or after 1st January 1985,

an amount equal to the appropriate revaluation percentage of the amount of the pension or other benefit which on the termination date has accrued to him or to any other person in respect of him (excluding any part of that amount which consists of the member's or the member's widow's or widower's guaranteed minimum); and

(b) in any other case, an amount equal to such proportion of the appropriate revaluation percentage of the amount of that pension or other benefit (excluding any such part) as the member's pensionable service falling on or after 1st January 1985 bears to his total pensionable service.

(2) In sub-paragraph (1) "pensionable service" includes any notional pensionable service which is credited to the member by the scheme.

(3) For the purposes of sub-paragraph (1)(b), any notional pensionable service which is credited to a member by a scheme shall be taken to have ended immediately before the member's actual pensionable service began.

(4) Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.

The revaluation percentage and the appropriate revaluation percentage

2 (1) Whenever the Secretary of State makes an order under paragraph 2 of Schedule 3 to the [1993 c. 48.] Pension Schemes Act 1993 specifying a revaluation percentage for each revaluation period within the meaning of that paragraph, the Department may make an order specifying a corresponding revaluation percentage for each revaluation period (as defined in paragraph (2)).

(2) A period is a "revaluation period", in relation to each order under this paragraph, if it is a period which--

(a) begins with 1st January 1986 or with an anniversary of that date falling before the making of the order; and

(b) ends with the next day after the making of the order which is 31st December.

(3) In paragraph 1 "the appropriate revaluation percentage" means the revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period.

The average salary method

3 (1) The average salary method is to revalue the member's salaries as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

(2) In this paragraph "salaries" means, subject to sub-paragraph (4), the member's salaries for the period between the date when his pensionable service began and the termination date, or such part of them as was relevant under the scheme to the calculation of the retirement benefits payable under the scheme to him or to any other person in respect of him.

(3) For the purpose of this paragraph those salaries are to be taken to include--

(a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revaluation for which the rules of the scheme provide; and

(b) any amount which is for any reason credited to the member by way of salary notionally earned.

(4) Where the member's pensionable service ended before 1st January 1991, sub-paragraph (2) shall have effect with the substitution for the words from "means" to "termination date" of the words "means the member's salaries for the period between 1st January 1985 and the termination date".

(5) For the purposes of the application of this paragraph to a case where a member is credited with an amount by reference to salary notionally earned over a period of time of a particular length, that period shall be taken to have ended immediately before the member's actual pensionable service began.

The flat rate method

4 The flat rate method is to revalue the benefits which have accrued to the member as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

The money purchase method

5 (1) Subject to sub-paragraphs (2) and (3), the money purchase method is to apply the investment yield and any bonuses arising from payments made by or on behalf of a member towards providing any pension or other retirement benefit which is payable under the scheme to him or to any other person in respect of him in the manner in which they would have been applied if his pensionable service had not terminated.

(2) The Department may by regulations authorise trustees and managers of occupational pension schemes to deduct from any pension or other retirement benefit provided by virtue of the money purchase method an appropriate amount in respect of the administrative expenses incurred by them in carrying this method into effect.

(3) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit by virtue of the money purchase method, deduct--

(a) the actual administrative expenses of doing so, or

(b) the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him,

whichever is the less.

Section 124.

SCHEDULE 3 Priority in Bankruptcy, etc

Earner's contributions to occupational pension scheme

1 This Schedule applies to any sum owed on account of an earner's contributions to an occupational pension scheme being contributions deducted from earnings paid in the period of four months immediately preceding the relevant date or otherwise due in respect of earnings paid or payable in that period.

Employer's contributions to occupational pension scheme

2 (1) This Schedule applies to any sum owed on account of an employer's contributions to a contracted-out scheme, being contributions payable--

(a) in the period of 12 months immediately preceding the relevant date; and

(b) in respect of earners in employment which is contracted-out by reference to the scheme towards the provision for those earners of guaranteed minimum pensions under the scheme.

(2) This Schedule applies to any sum owed on account of an employer's minimum payments to a contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date.

(3) In so far as contributions or payments cannot from the terms of the scheme be identified as falling within sub-paragraph (1) or (2), the amount of the debt having priority by virtue of that sub-paragraph shall be deemed to be an amount equal to--

(a) 4.8 per cent. of the total reckonable earnings paid or payable, in the period of 12 months referred to in that sub-paragraph, to or for the benefit of non-contributing earners; and

(b) 3 per cent. of the total reckonable earnings paid or payable in that period to or for the benefit of contributing earners.

(4) For the purposes of sub-paragraph (3)--

(a) the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in employment which is contracted-out by reference to the scheme in the whole or any part of the period of 12 months there mentioned; and

(b) earners are to be identified as contributing or non-contributing in relation to service of theirs in employment which is contracted-out by reference to the scheme according to whether or not in the period in question they were liable under the terms of the scheme to contribute in respect of that service towards the provision of pensions under the scheme.

(5) In this paragraph--

• "employer" shall be construed in accordance with regulations made under section 176(2); and

• "reckonable earnings", in relation to any employment, means the earner's earnings from that employment so far as those earnings--

  (a)

  were comprised in any payment of earnings made to him or for his benefit at a time when the employment was contracted-out employment; and

  (b)

  exceeded the current lower earnings limit but not the current upper earnings limit.

State scheme premiums

3 (1) This Schedule applies to any sum owed on account of a state scheme premium payable at any time before, or in consequence of a person going into liquidation or being adjudged bankrupt or (in the case of a company not in liquidation)--

(a) the appointment of a receiver as mentioned in Article 50 of the [S.I. 1989/2405 (N.I. 19).] Insolvency (Northern Ireland) Order 1989 (debenture-holders secured by floating charge), or

(b) the taking of possession by debenture-holders (so secured) as mentioned in Article 205 of the [S.I. 1986/1032 (N.I. 6).] Companies (Northern Ireland) Order 1986.

(2) Where any such premium is payable in respect of a period of service of more than 12 months (taking into account any previous linked qualifying service), the amount to be paid in priority by virtue of this paragraph shall be limited to the amount of the premium that would have been payable if the service had been confined to the last 12 months taken into account in fixing the actual amount of the premium.

(3) Where--

(a) by virtue of this paragraph the whole or part of a premium is required to be paid in priority to other debts of the debtor or his estate; and

(b) the person liable for the payment would be entitled to recover the whole or part of any sum paid on account of it from another person either under section 57 or under any provision made by the relevant scheme for the purposes of that section or otherwise,

then, subject to sub-paragraph (4), that other person shall be liable for any part of the premium for the time being unpaid.

(4) No person shall be liable by virtue of sub-paragraph (3) for an amount in excess of the sum which might be so recovered from him if the premium had been paid in full by the person liable for it, after deducting from that sum any amount which has been or may be recovered from him in respect of any part of that payment paid otherwise than under that sub-paragraph.

(5) The payment under sub-paragraph (3) of any amount in respect of a premium shall have the same effect on the rights and liabilities of the person making it (other than his liabilities under that sub-paragraph) as if it had been a payment of that amount on account of the sum recoverable from him in respect of a premium as mentioned in sub-paragraph (3)(b).

Interpretation

4 (1) Article 205(3) of the Companies (Northern Ireland) Order 1986 and Article 347 of the Insolvency (Northern Ireland) Order 1989 apply as regards the meaning of the expression "the relevant date" in this Schedule.

(2) In this Schedule references to a contracted-out scheme, contracted-out employment and a state scheme premium include references to a contracted-out scheme, contracted-out employment and a state scheme premium (other than a personal pension protected rights premium) within the meaning of any provisions in force in Great Britain and corresponding to the provisions of this Act.

SCHEDULE 4 Repeals

Part I General

Chapter or Number	Short title	Extent of repeal
1973 c. 38.	The Social Security Act 1973.	Section 89.
1975 c. 18.	The Social Security (Consequential Provisions) Act 1975.	In Schedule 2, paragraph 58.
1975 c. 60.	The Social Security Pensions Act 1975.	Section 57.
		In Schedule 4, paragraph 30.
S.I. 1975/1503 (N.I. 15).	The Social Security Pensions (Northern Ireland) Order 1975.	In Article 2, in paragraph (2), the definitions of "appropriate scheme", "Contributions and Benefits Act", "the Department", "government department", "guaranteed minimum pension", "the Inland Revenue", "linked qualifying service", "minimum payments", "money purchase benefits", "money purchase contracted-out scheme", "normal pension age", "Occupational Pensions Board", "occupational pension scheme", "personal pension scheme", "protected rights", "public service pension scheme", "qualifying earnings factor", "resources" and "rights" and paragraphs (3) to (5) and (7).
		Articles 28 to 38.
		Articles 39A to 53D.
		Articles 55 to 58A.
		Articles 58E and 58K.
		Articles 58M to 65.
		Articles 67 to 68B.
		Articles 69B to 73.
		Schedules 1A to 4A.
		In Schedule 5, paragraph 14.
S.I. 1976/1043 (N.I. 16).	The Industrial Relations (Northern Ireland) Order 1976.	Article 43.
		In Article 44, paragraph (2) and in paragraph (3), the words "or 43".
		Article 45(3) to (3C).
		In Article 46(1), the words "or 43" and "or contributions to an occupational pension scheme or a personal pension scheme falling to be made".
		In Article 47(2), the definitions of "occupational pension scheme" and "personal pension scheme" and the words from "and any reference" onwards.
		In Article 76, in paragraph (2A), the words "and 43" and in paragraph (7), the words "43".
S.I. 1977/610 (N.I. 11).	The Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977.	In Article 2(2), the definitions of "modifications" and "the Pensions Order".
		Article 4(2).
		Article 17.
		Article 18(7), (8), (13), (14) and (18).
		Article 20.
S.I. 1979/396 (N.I. 5).	The Social Security (Northern Ireland) Order 1979.	Article 14.
		In Schedule 3, paragraphs 14 and 19.
S.I. 1980/870 (N.I. 8).	The Social Security (Northern Ireland) Order 1980.	Article 4(3), (6) to (9) and (11).
		Article 5(1).
		In Schedule 3, paragraph 9.
S.I. 1982/1084 (N.I. 16).	The Social Security (Northern Ireland) Order 1982.	Article "employer", "insurance company", "minimum contributions", "money purchase benefits", "occupational pension scheme", "personal pension scheme", "protected rights", "tax-exemption", "tax-approval" and "tax year" and paragraphs (3) and (4).
		Articles 3 to 10.
		Article 11(1) to (7).
		Articles 12 to 18A.
		Article 53(1) and (2).
		Article 60.
		Article 76.
		Article 79(1), (2) and (6).
		Article 80.
		In Article 81, paragraph (3), in paragraph (4) the words "those to which paragraph (3) applies and", and paragraph (8).
		Article 82(1)(a) and (b), (3) and (4).
		Schedules 1 and 2.
		In Schedule 5, paragraph 18 and in Part II, paragraph (a).
		In Schedule 8, paragraphs 6 to 9.
		In Schedule 9, paragraphs 2 to 26, 47 and 77.
S.I. 1988/594 (N.I. 2).	The Social Security (Northern Ireland) Order 1988.	Article 10.
		In Schedule 2, paragraphs 1(2) and (3), 2 and 3.
1989 c. 6.	The Official Secrets Act 1989.	In Schedule 1, paragraph 1(g).
S.I. 1989/1342 (N.I. 13).	The Social Security (Northern Ireland) Order 1989.	Article 22.
		Article 27.
		In Schedule 1, paragraph 11.
		In Schedule 6, paragraphs 1 to 17.
		In Schedule 7, paragraph 18.
		In Schedule 8, paragraph 12.
S.I. 1989/2405 (N.I. 19).	The Insolvency (Northern Ireland) Order 1989.	In Schedule 9, paragraphs 86 and 89.
1990 c. 41.	The Courts and Legal Services Act 1990.	Section 82(3).
S.I. 1990/246 (N.I. 2).	The Employment (Miscellaneous Provisions) (Northern Ireland) Order 1990.	Articles 16(3) and 17(2).
S.I. 1990/1511 (N.I. 15).	The Social Security (Northern Ireland) Order 1990.	Articles 13 to 15, 16(2), 21(1) and 22(5).
		Schedules 2 to 4.
S.I. 1991/196 (N.I. 2).	The Redundancy Fund (Abolition) (Northern Ireland) Order 1991.	In Schedule 1, in the amendment of the Industrial Relations (Northern Ireland) Order 1976, the words "43(1)".
S.I. 1991/765 (N.I. 9).	The Statutory Sick Pay (Northern Ireland) Order 1991.	Article 5(1)(d).
S.I. 1991/2631 (N.I. 24).	The Judicial Pensions (Northern Ireland) Order 1991.	Article 6(3).
1992 c. 8.	The Social Security Administration (Northern Ireland) Act 1992.	Section 149(5)(c), and the word "and" preceding it.
1992 c. 9.	The Social Security (Consequential Provisions) (Northern Ireland) Act 1992.	In Schedule 2, paragraphs 14(2)(b), (3) to (18), (20) to (26), 16(2), 17(1), (2) and (4), 31(2) and (3) and 32(2) to (4) and (7), (8) and (11).
1992 c. 40.	The Friendly Societies Act 1992.	In Schedule 2, paragraphs 22 and 23.
S.I. 1992/907 (N.I. 5).	The Industrial Relations (Northern Ireland) Order 1992.	In Schedule 5, paragraph 1.
1993 c. 8.	The Judicial Pensions and Retirement Act 1993.	In Schedule 8, paragraphs 13 and 19.
S.I. 1993/592 (N.I. 2).	The Social Security (Northern Ireland) Order 1993.	In Article 1, in paragraph (3 Part II Provisions Relating to Equal Access 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 -- Back -- Stat		Other