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

(The document as of February, 2008)

-- Back --

Page 9

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

shall be unenforceable for so long as he is not a member of the scheme or any of the schemes.

(2) Subsection (1) shall not be construed so as to have the effect that an employer is required, when he would not otherwise be--

(a) to make contributions to a personal or occupational pension scheme; or

(b) to increase an employed earner's pay in lieu of making contributions to a personal or occupational pension scheme.

157 Provisions excluding Chapter II of Part VII to be void

Any provision in an agreement (whether a contract of employment or not) shall be void in so far as it purports--

(a) to exclude or limit the operation of any provision of Chapter II of Part VII; or

(b) to preclude any person from presenting a complaint to, or bringing any proceedings before, an industrial tribunal under that Chapter.

158 Removal of restrictions on friendly societies' pension business

(1) The Department may make such regulations as it thinks appropriate for enabling a registered society to conduct group insurance business with a view to the establishment of occupational pension schemes or personal pension schemes.

(2) The power to make regulations under this section shall extend to enabling registered societies to conduct such business as is mentioned in subsection (1) freed from any restrictions of the relevant legislation as to the amounts which a member, or a person claiming through a member, is entitled to receive from any one or more societies or branches.

(3) Regulations under this section may include such adaptations and modifications of the relevant legislation, and such other supplementary and incidental provisions, as the Department considers to be necessary or expedient for achieving the purposes referred to in subsection (1).

(4) In this section--

(a) "the relevant legislation" means the [1974 c. 46.] Friendly Societies Act 1974,

(b) "registered society" has the same meaning as in that Act, and

159 Exemption of certain schemes from rule against perpetuities

(1) The rules of law relating to perpetuities shall not apply to the trusts of, or any disposition made under or for the purposes of a personal or occupational pension scheme at any time when this section applies to it.

(2) This section applies to--

(a) a public service pension scheme;

(b) an occupational pension scheme which is a contracted-out scheme in relation to any employment;

(d) an occupational or personal pension scheme which satisfies prescribed requirements.

(3) Subsection (1) applies whether the trusts or dispositions in question are created or made before or after this section first applies to the scheme, but this section does not validate with retrospective effect any trusts or dispositions which the rules of law relating to perpetuities (including, where applicable, section 3(1) of the [1966 c. 2 (N.I.).] Perpetuities Act (Northern Ireland) 1966 ("wait and see")) already require to be treated as void before this section applies to the scheme.

(4) Regulations under subsection (2)(d) may require a scheme--

(a) to contain provisions in any prescribed form, or to any prescribed effect; or

(b) to have tax-exemption or tax-approval or to be such a scheme that it may be expected to qualify for tax-exemption or tax-approval.

(5) Such regulations may be so framed that, in prescribed circumstances, the requirements can be treated as satisfied if application has been duly made to the Inland Revenue with a view to obtaining tax-approval for the scheme.

(6) Regulations may include provision by which a scheme (other than a public service pension scheme) to which this section ceases to apply may nevertheless be treated as continuing to be a scheme to which it applies for a period of two years from its ceasing to be such a scheme, or for such longer period as the Board consider to be reasonable in the case of a particular scheme.

(7) If this section ceases to apply to a scheme, trusts created and dispositions made under it or for its purposes shall then again be subject to the rules of law relating to perpetuities as if this section had never applied to it.

(8) Subsection (7) is without prejudice to any rights which vested while this section applied.

(9) Regulations may provide for a scheme, whose fund was registered under the [1928 c. 6 (N.I.).] Superannuation and other Trust Funds (Validation) Act (Northern Ireland) 1928 immediately before the repeal of that Act took effect, to retain the benefit of that Act, subject to prescribed conditions and either indefinitely or for a prescribed period.

Special classes of earner

160 Crown employment

(1) Subject to subsection (3), the following provisions shall apply to persons employed by or under the Crown in like manner as if such persons were employed by a private person--

(a) Chapter I of Part IV and the other provisions of this Act, so far as they relate to the preservation requirements;

(b) the remaining provisions of this Act, except for--

(i) 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;

(ii) Chapter II of Part VII and sections 153 and 157;

(iii) section 162 and the provisions mentioned in subsection (2).

(2) A person who is employed by or under the Crown shall be treated as an employed earner for the purposes of sections 3, 5, 22 to 30, 34, 39 to 41 (so far as they relate to personal pension schemes), section 44 (so far as it relates to minimum contributions), section 46 (so far as it relates to personal pension schemes), section 50, sections 51 to 60 (so far as they relate to personal pension protected rights premiums), section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), sections 113, 150 and 151 and section 155 (so far as it relates to protected rights payments) and sections 156 and 162.

(3) So far as subsection (1) relates to the provisions within paragraph (b) of that subsection, it does not apply to a person who is serving as a member of Her Majesty's forces.

(4) Subject to subsections (3) and (5), a person who is serving as a member of Her Majesty's forces shall, while he is so serving, be treated for the purposes of the provisions within subsection (1)(b) and those within subsection (2) (except for sections 150 and 162) as an employed earner in respect of his membership of those forces.

(5) The Secretary of State may make regulations modifying sections 37, 38, 42(1), 43(2) and (5) and 44 in such manner as he thinks proper, in their application to persons who are or have been members of Her Majesty's forces.

(6) For the purposes of this section Her Majesty's forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State, being establishments and organisations in which persons serve under the control of the Defence Council.

161 Application of certain provisions to cases with foreign element

(1) Regulations may modify the provisions mentioned in subsection (2) in such manner as the Department thinks proper, in their application to any person who is, or has been, or is to be--

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or

(2) The provisions referred to in subsection (1) are--

(a) sections 3, 5, 22 to 30, 34, 39 to 41 (so far as they relate to personal pension schemes), section 44 (so far as it relates to minimum contributions), section 46 (so far as it relates to personal pension schemes), section 50, sections 51 to 60 (so far as they relate to personal pension protected rights premiums), section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), sections 113, 150 and 151 and section 155 (so far as it relates to protected rights payments) and sections 156 and 162; and

(b) sections 37 and 38, subsections (1), (6) and (7) of section 42 (and subsection (8) of that section so far as it has effect for the purposes of those subsections) and sections 43(2) and (5) and 44.

(3) Subject to subsection (4), regulations under subsection (1) may in particular provide--

(a) for any of those provisions to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with regulations.

(4) Subsection (3)(b) does not apply as respects the application of the provisions mentioned in subsection (2)(b) and paragraphs (a), (c) and (d) of subsection (3) do not apply as respects the application of those provisions to such persons as are mentioned in subsection (1) (b) or (c).

(5) Without prejudice to the generality of section 149(2)(c), regulations may modify Chapter I of Part IV in relation to schemes with any overseas element, that is to say, schemes established, or relating to employment, or with parties domiciled, resident or carrying on business, in any part of the world outside the United Kingdom, or otherwise not confined in their operation to the United Kingdom.

(6) Chapter II of Part VII and section 153 do not apply--

(a) to employment where under his contract of employment the employee ordinarily works outside the territory of the member States, or

(b) to employment as master or as a member of the crew of a fishing vessel where the employee is remunerated only by a share in the profits or gross earnings of the vessel;

and sections 120 and 121 do not apply to employment as a merchant seaman, but section 137 of the [1978 c. 44.] Employment Protection (Consolidation) Act 1978 (power to extend employment protection legislation) applies to Chapter II of Part VII and section 153 as it does to the legislation mentioned in section 137(1)(b) of that Act.

(7) In this section--

"continental shelf operations" means any activities which, if paragraphs (a) and (d) of subsection (6) of section 23 of the [1982 c. 23.] Oil and Gas (Enterprise) Act 1982 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section;
"employment as a merchant seaman" has the meaning given in Article 76(8) of the [S.I. 1976/1043 (N.I. 16).] Industrial Relations (Northern Ireland) Order 1976.

Reciprocity with other countries

162 Reciprocity with other countries

(1) For the purpose of giving effect--

(a) to any agreement with the government of a country outside the United Kingdom providing for reciprocity in matters relating to payments for purposes similar or comparable to the purposes of this Act, or

(b) to any such agreement as it would be if it were altered in accordance with proposals to alter it which, in consequence of any change in the law of Northern Ireland, the government of the United Kingdom has made to the other government in question,

the Secretary of State may by order make provision for modifying or adapting this Act in its application to cases affected by the agreement or proposed alterations.

(2) An order made by virtue of subsection (1) may, instead of or in addition to making specific modifications or adaptations, provide generally that this Act shall be modified to such extent as may be required to give effect to the provisions contained in the agreement or, as the case may be, alterations in question.

(3) The modifications of this Act which may be made by virtue of subsection (1) include provision--

(a) for securing that acts, omissions and events having any effect for the purposes of the law of the country in respect of which the agreement is made have a corresponding effect for the purposes of this Act (but not so as to confer a right to a double benefit);

(b) for determining in cases where rights accrue both under this Act and under the law of that country, which of those rights is to be available to the person concerned; and

(4) An order made by virtue of subsection (1) which modifies or adapts any of the provisions referred to in section 160 may, in particular, provide for the Department to make payments for any period beginning on or after 6th April 1987 and may make provision with respect to any matters relating to payments so made.

(5) References in this section to this Act do not include references to Chapter I of Part IV, Chapter II of Part VII, 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), 153, 154(1) to (5), 157, 158, 159, 167, 168 and 171.

Application of provisions relating to social security administration

163 Application of general provisions relating to administration of social security

(1) The [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 shall apply as if references to that Act in the provisions mentioned in subsection (2) included references to the provisions referred to in section 160(1)(b) of this Act (in this section referred to as "the relevant provisions").

(2) The provisions referred to in subsection (1) are the following provisions of the Social Social Security Administration (Northern Ireland) Act 1992--

section 110 (legal proceedings)

section 118 (regulations as to notification of deaths)

section 153 (co-ordination with Great Britain)

section 156 (payment of travelling expenses by the Department).

(3) Section 56 of that Act (regulations as to determination of questions and matters arising out of, or pending, reviews and appeals) shall apply to the relevant provisions as it applies to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(4) The references in section 57(2)(a) of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 (procedure regulations) and in section 59(1)(a) of that Act (regulations as to matters arising pending determinations) to Parts II to IV of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to Part I of that Act shall be taken respectively to include a reference to section 42 and a reference to sections 37 and 38 of this Act.

(5) Section 120 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (treatment of certain marriages) shall apply to the relevant provisions.

General provisions as to offences

164 Breach of regulations

Regulations under any provision of this Act (other than Chapter II of Part VII) may provide for the contravention of, or failure to comply with any provision contained in regulations under any such provision to be an offence under this Act and for the recovery on summary conviction for any such offence of penalties not exceeding--

(a) for any one offence, level 3 on the standard scale; or

(b) for an offence of continuing any such contravention or failure after conviction, £40 for each day on which it is so continued.

General provisions as to determinations and appeals

165 Determination of questions by Department

(1) The questions to which section 15(1) of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 (questions for determination by the Department) applies include--

(a) any question as to the amount of a person's guaranteed minimum for the purposes of section 9 or 13;

(b) any question--

(i) whether a state scheme premium is payable or has been paid in any case or as to the amount of any such premium; or

(ii) otherwise arising in connection with any state scheme premium;

(c) any question whether for the purposes of this Act a cash sum paid or an alternative arrangement made under the [1975 c. 75.] Policyholders Protection Act 1975 provides the whole or any part of the guaranteed minimum pension to which an earner or an earner's widow or widower was entitled under a contracted-out scheme; and

(d) any question arising in connection with minimum contributions or payments under Article 9 of the [S.I. 1986/1888 (N.I. 18).] Social Security (Northern Ireland) Order 1986,

other than a question such as is mentioned in paragraph (b)(ii) or (d) which is required by virtue of this Act to be determined by the Board.

(2) The Department may make any determination required by subsection (1)(c) on such basis as it considers appropriate.

(3) Any question arising under this Act as to whether the employment of an earner in employed earner's employment at any time is or was contracted-out employment in relation to him shall be referred by the Department to the Board and determined by them.

(4) Neither section 15(1) nor section 18(1) of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 (questions for determination by adjudication officers) shall apply to any such question as is mentioned in subsection (3).

(5) Any question arising in proceedings before any court or tribunal whether the rules of an occupational pension scheme conform with the equal access requirements shall be referred to and determined by the Board.

(6) Subsection (4) of section 130 shall apply to determinations under subsection (5) as it applies to determinations under that section.

166 Questions arising in proceedings

(1) Where in any proceedings--

(a) for an offence under this Act; or

(b) involving any question as to the payment of a state scheme premium;

any such question arises as is mentioned in section 165(1)(a), (b)(i) or (c), the decision of the Department shall be conclusive for the purpose of the proceedings.

(2) If--

(a) a decision of any such question is necessary for the determination of the proceedings; and

(b) the decision of the Department has not been obtained or a question has been raised with a view to a review of the decision obtained,

the question shall be referred to the Department for determination or review in accordance (subject to any necessary modifications) with sections 15 to 17 of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992.

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

(a) an appeal under section 16 of that Act is pending; or

(b) the time for appealing has not expired; or

and the court dealing with the case shall adjourn the proceedings until such time as a final decision on the question has been obtained.

167 Review of the Board's determinations

(1) Subject to the provisions of this section and section 168, where the Board have--

(a) determined to issue, cancel or vary a contracting-out certificate or an appropriate scheme certificate; or

(b) determined to make, or not to make, any order which they have power to make under section 132, 135 or 138; or

their determination shall be final.

(2) The Board may on the application of a person appearing to them to be interested--

(a) at any time review any such determination of theirs as is mentioned in subsection (1), or a determination given by them on a previous review, if they are satisfied that there has been a relevant change of circumstances since the determination was made, or that the determination was made in ignorance of a material fact or based on a mistake as to a material fact or was erroneous in point of law;

(b) at any time within a period of six months from the date of the determination, or within such longer period as they may allow in any particular case, review such a determination on any ground.

(3) The Board's powers on a review under this section shall include power--

(a) to vary or revoke any determination or order previously made;

(b) to substitute a different determination or order; and

168 References and appeals from the Board

(1) Any question of law arising in connection with--

(a) any matter arising under this Act for determination by the Board;

(b) any other matter which under section 165(3) falls to be determined by them;

(c) any matter arising on an application to the Board for a review of a determination by them, or on a review by them entered upon without an application,

may, if the Board think fit, be referred for decision to the Court of Appeal.

(2) If the Board determine in accordance with subsection (1) to refer any question of law to the Court, they shall give notice in writing of their intention to do so--

(a) in a case where the question arises on an application made to the Board, to the applicant; and

(b) in any case to such persons as appear to them to be concerned with the question.

(3) Any person who is aggrieved--

(a) by a determination of the Board given on a review under section 167, or

(b) by the refusal of the Board to review a determination,

where the determination involves a question of law and that question is not referred by the Board to the Court of Appeal under subsection (1), may on that question appeal from the determination to the Court.

(4) The Board shall be entitled to appear and be heard on any reference or appeal under this section.

(5) Notwithstanding anything in any enactment, the decision of the court on a reference or appeal under this section shall be final.

(6) On any such reference or appeal the court may order the Board to pay the costs of any other person, whether or not the decision is in that other person's favour and whether or not the Board appear on the reference or appeal.

Financial provisions

169 Grants by the Board to advisory bodies, etc

(1) The Board may make grants on such terms and conditions as they think fit to any person providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.

(2) The Department may pay the Board such sums as the Department may think fit towards any expenditure of theirs in making grants under this section.

170 Levies towards meeting certain costs and grants

(1) For the purpose of meeting some or all of the expenditure under sections 2 and 169 and Part X, regulations may make provision for imposing a levy in respect of such occupational or personal pension schemes as may be prescribed.

(2) Any levy imposed under this section shall be payable to the Department by or on behalf of--

(a) the administrators of such public service pension schemes as may be prescribed;

(b) the trustees or managers of such other occupational or personal pension schemes as may be prescribed; or

at such rates and at such times as may be prescribed.

(3) The amount payable by any person on account of the levy shall be a debt due from him to the Department and shall be recoverable accordingly.

(4) Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to the collection and recovery of amounts payable by way of levy under this section.

171 Fees for official services to schemes

Where at the request of the trustees or managers of an occupational pension scheme or a personal pension scheme or of any employer of earners who are members of such a scheme, official services are provided in connection with the operation or administration of the scheme either by the Department or by the Board on its behalf, the Department may require the payment of fees for the provision of those services.

172 General financial arrangements

(1) There shall be paid out of the National Insurance Fund--

(a) minimum contributions paid by the Department under section 39;

(b) payments by it under section 120.

(2) Subject to subsection (3), there shall be paid out of the National Insurance Fund into the Consolidated Fund--

(a) sums equal to the amount of any expenses incurred by the Department (or by persons acting on its behalf) in exercising its functions under Chapter II of Part VII and section 153;

(b) such sums as the Department may estimate to be the amount of the administrative expenses of the Department or any government department in carrying into effect the remaining provisions of this Act, other than--

(i) Chapter I of Part IV and Part VIII so far as it applies for the purposes of that Chapter, 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;

(ii) sections 3, 5, 22 to 30, 34 and 46 (so far as they relate to personal pension schemes), section 44 (so far as it relates to minimum contributions), section 46 (so far as it relates to personal pension schemes), section 50, sections 51 to 60 (so far as they relate to personal pension protected rights premiums), section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), sections 113, 150 and 151 and section 155 (so far as it relates to protected rights payments) and sections 156 and 162.

(3) The sums payable under subsection (2)(b)--

(a) shall be estimated in accordance with any directions given by the Department of Finance and Personnel and (except in the case of functions relating to minimum contributions) shall exclude such categories of expenses as that Department may direct, or any enactment may require, to be so excluded; and

(b) shall be payable at such times and in such manner as the Department of Finance and Personnel may direct.

(4) Subject to subsection (5), there shall be paid into the Consolidated Fund any sum recovered by the Department under the provisions within subsection (2)(b)(ii).

(5) So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund.

(6) There shall be paid into the Consolidated Fund of the United Kingdom all fees paid to the Registrar.

(7) There shall also be paid into the National Insurance Fund--

(a) sums recovered under section 39(5) or (6);

(b) any personal pension protected rights premium;

(c) any sum recovered by the Department in exercising any right or pursuing any remedy which is the Department's by virtue of section 123; and

(d) any sums received by it by way of such payments as are mentioned in paragraph 5(4) of Schedule 1.

Part XII Supplementary Provisions

Interpretation

173 Managers of schemes

The Department may by regulations provide who is to be treated as a manager of an occupational pension scheme for any of the purposes of the provisions of this Act (except Chapter II of Part VII or section 153), the Social Security Acts (Northern Ireland) 1975 to 1991, or Part VI of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992.

174 Linked qualifying service

(1) Subject to subsections (2) to (4), for the purposes of this Act any period of an earner's service in an employment is linked qualifying service in relation to a later period of service (whether in the same or another employment) if--

(a) under the rules of a scheme applying to him in the earlier period of service--

(i) there was made a transfer of his accrued rights under that scheme (including any transfer credits allowed under the scheme) to another scheme applying to him in the later period of service; or

(ii) those rights were secured by a policy of insurance or an annuity contract and were subsequently transferred to another scheme applying to him in the later period of service; and

(b) in consequence of the transfer of his accrued rights to the second scheme, there are (or were) allowed to him transfer credits under the rules of that other scheme.

(2) For any service to be taken into account as linked qualifying service, it must be actual service and no regard shall be had to any scheme rule which provides for service to be treated for any purposes of benefit or otherwise as longer or shorter than it actually was.

(3) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

(4) For the purposes of Chapter I of Part IV, as respects any case where the rules of the scheme provide--

(a) that an earner is not entitled to become a member unless he satisfies specified conditions, but

(b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,

regulations may provide for any such periods to be treated, in such cases and to such extent as may be prescribed, as linked qualifying service with later periods of service.

175 Normal pension age

(1) In this Act "normal pension age", in relation to a scheme and a member's pensionable service under it, means--

(a) in a case where the scheme provides for the member only a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies; and

(b) in any other case, the earliest age at which the member is entitled to receive benefits (other than a guaranteed minimum pension) on his retirement from such employment.

(2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.

176 General interpretation

(1) In this Act--

"accrued rights premium" has the meaning given in section 51(6)(a);
"age", in relation to any person, shall be construed so that--
(a)
he is over or under a particular age if he has or, as the case may be, has not attained that age;
(b)
he is between two particular ages if he has attained the first but not the second;

" appropriate scheme certificate " and references to an appropriate scheme shall be construed in accordance with section 3;
"the Assembly" means the Northern Ireland Assembly;
"the Board" means the Occupational Pensions Board;
"Category A retirement pension" and "Category B retirement pension" mean the retirement pensions of those descriptions payable under Part II of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992;"contract of service" has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;"contracted-out employment" shall be construed in accordance with section 4;"contracted-out protected rights premium" has the meaning given in section 51(6)(c);"contracting-out certificate" and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 3;"contributions equivalent premium" has the meaning given in section 51(6)(e);"the Department" means the Department of Health and Social Services for Northern Ireland;"the Department of Finance and Personnel" means the Department of Finance and Personnel in Northern Ireland;"earner" and "earnings" shall be construed in accordance with sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;"earnings factors" shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;"employed earner" has the same meaning as in section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;"employee" means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with emoluments chargeable to income tax under Schedule E;"employer" means--
(a)
in the case of an employed earner employed under a contract of service, his employer;
(b)
in the case of an employed earner employed in an office with emoluments--
(c)
such person as may be prescribed in relation to that office; or
(ii)
if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;"employment" includes any trade, business, profession, office or vocation and "employed" shall be construed accordingly except in the expression "employed earner";"equal access requirements" has the meaning given in section 114(1);"government department" includes a department of the government of the United Kingdom;"guaranteed minimum pension" has the meaning given in section 4(2);
"independent trade union" has the meaning given in Article 2(2) of the [S.I. 1992/807 (N.I. 5).] Industrial Relations (Northern Ireland) Order 1992;
"industrial tribunal" means a tribunal established or having effect as if established under Article 30 of the [S.I. 1984/1159 (N.I. 9).] Industrial Training (Northern Ireland) Order 1984;
"the Inland Revenue" means the Commissioners of Inland Revenue;
"insurance company" has the meaning given in section 96(1) of the [1982 c. 50.] Insurance Companies Act 1982;
"limited revaluation premium" has the meaning given in section 51(6)(g);
"linked qualifying service" has the meaning given in section 174;
"long-term benefit" has the meaning given in section 20(2) of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992;
"lower earnings limit" and "upper earnings limit" shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and "current", in relation to those limits, means for the time being in force;
"minimum contributions" shall be construed in accordance with sections 39 to 41;
"minimum payment" has the meaning given in section 4(2);
"modifications" includes additions, omissions and amendments;
"money purchase benefits", in relation to a member of a personal or occupational pension scheme or the widow or widower of a member of such a scheme, means benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which are not average salary benefits;
"money purchase contracted-out scheme" has the meaning given in section 4(1)(a)(ii);
"money purchase scheme" has the meaning given in section 1;
"National Insurance Fund" means the Northern Ireland National Insurance Fund;
"normal pension age" has the meaning given in section 175;
"occupational pension scheme" has the meaning given in section 1;
"pensionable age" has the same meaning as in section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
"pensionable service" has the meaning given in section 66(2);
"pensioner's rights premium" has the meaning given in section 51(6)(b);
"personal pension protected rights premium" has the meaning given in section 51(6)(d);
"personal pension scheme" has the meaning given in section 1;
"prescribe" means prescribe by regulations;
"the prescribed equivalent" means the equivalent prescribed under sections 6(1) and 8(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
"the preservation requirements" has the meaning given in section 65(2);
"primary Class 1 contributions" and "secondary Class 1 contributions" have the same meanings as in section 6 of the [1992 c. 7.] Social Security Cont employed pension arrangement" means an approved personal pension scheme within the meaning of Chapter IV of Part XIV of the [1988 c. 1.] Income and Corporation Taxes Act 1988, being neither--
(a)
a contract or scheme approved under Chapter III of that Part, nor
(b)
a personal pension scheme within the meaning of this Act;
"short service benefit" has the meaning given in section 67(2);
"state scheme premium" means a state scheme premium under Chapter III of Part III or under any corresponding provision in force in Great Britain;
"tax-exemption" and "tax-approval" mean respectively exemption from tax and approval of the Inland Revenue, in either case under any such provision of the Income Tax Acts as may be prescribed;
"tax week" means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;
"tax year" means the 12 months beginning with 6th April in any year;
"transfer credits" means rights allowed to an earner under the rules of an occupational pension scheme by reference to a transfer to that scheme of his accrued rights from another scheme (including any transfer credits allowed by that scheme);
"transfer premium" has the meaning given in section 51(6)(f);
"voluntary contributions requirements" has the meaning given in section 107(2);
"week" means a period of seven days beginning with Sunday;
"working life" has the meaning given in paragraph 5(8) of Schedule 3 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(2) References to employers in the provisions of this Act (other than sections 119 to 123, 153, 156 and section 133 so far as it relates to the voluntary contributions requirements ("the excluded provisions")) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.

(3) Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or section 2, 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) shall, in relation to an earner employed in an office with emoluments, be construed as references to--

(a) such person as may be prescribed in relation to that office; or

(b) if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.

(4) Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section 2, 23, 24, 25, 27, 28, 39, 40, 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.

(5) In sections 161 and 162--

(a) references to the United Kingdom include references to the territorial waters of the United Kingdom; and

(b) references to Northern Ireland include references to the territorial waters of the United Kingdom adjacent to Northern Ireland.

(6) Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

(7) The [1954 c. 33 (N.I.).] Interpretation Act (Northern Ireland) 1954 shall apply to this Act--

(a) as it applies to a Measure of the Assembly;

(b) as if any reference in that Act to an enactment or an Act included a reference to this Act.

(8) For the purposes of Part III of the [1973 c. 36.] Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the [1974 c. 28.] Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.

Subordinate legislation, etc.

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