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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 No. 113 URL: http://www.bailii.org/nie/legis/num_reg/2009/nisr_20090113_en_1.html |
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Made
16th March 2009
Coming into operation
6th April 2009
1. This Order may be cited as the Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 and shall come into operation on 6th April 2009.
2.–(1) The Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1987(3) shall be amended in accordance with paragraphs (2) to (5).
(2) In regulation 1(2) (interpretation) omit the definition of "safeguarded rights"(4).
(3) In regulation 5 (information to be made available to individuals)–
(a) in paragraph (3)(5) omit "or no safeguarded rights";
(b) in paragraph (4)(6) omit "or safeguarded rights" in both places where it occurs.
(4) In paragraphs 12 and 13(7) of Schedule 1 (basic information about the scheme) omit "or safeguarded rights".
(5) In paragraphs 4 and 11(8) of Schedule 2 (information to be made available to individuals) omit "or safeguarded rights".
3.–(1) The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(9) shall be amended in accordance with paragraphs (2) to (7).
(2) In regulation 1(2) (interpretation) omit the definition of "safeguarded rights"(10).
(3) In regulation 23 (requirements for meeting the statutory standard) for paragraph (d)(11) substitute–
"(d) must not have regard to any pensions to be provided under the scheme in respect of earners who are not in contracted-out employment;".
(4) In regulation 39(12) (circumstances in which schemes may change mode of contracting out)–
(a) in paragraph (1) omit "and any safeguarded rights";
(b) in paragraph (2) for ", section 5(2B) rights and any safeguarded rights" substitute "and section 5(2B) rights(13)".
(5) In regulation 63(2)(aa)(14) (provision of information about guaranteed minimum pensions) for ", protected rights or safeguarded rights" substitute "or protected rights".
(6) In regulation 73(b)(15) (transitional arrangements and savings for salary related schemes which have begun winding up before the principal appointed day) omit "and any liabilities in respect of safeguarded rights under section 64A of the Act".
(7) In regulation 77 (transitional arrangements for schemes contracted out under section 5(2) of the Act to become contracted out under section 5(3) of the Act) for paragraph (3)(16) substitute–
"(3) Where this regulation applies, sections 46(17), 48(18) and 49(19) of the Act (approval of arrangements for, and supervision of, schemes which cease to be contracted-out) as they apply in relation to the guaranteed minimum pensions provided under the scheme shall be modified so as to have effect as if those pensions were provided under a separate scheme which had ceased to be certified as a contracted-out scheme immediately before the principal appointed day.".
4. In regulation 4 of the Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations (Northern Ireland) 1997(20) (transfer of guaranteed minimum pensions, section 5(2B) rights and protected rights between parts of a relevant scheme)–
(a) in paragraph (1) omit sub-paragraph (c)(21);
(b) in paragraph (2)(22)–
(i) omit "or the safeguarded rights of a relevant transferee";
(ii) in sub-paragraph (b) omit "or, as the case may be, the relevant transferee";
(iii) in sub-paragraph (c) for ", section 5(2B) rights or, as the case may be, safeguarded rights" substitute "or section 5(2B) rights";
(c) omit paragraph (3)(23).
5. In Schedule 2 to the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997(24) (information to be made available to individuals)–
(a) in paragraph 6AA(25) for paragraph (1) substitute–
"(1) The value of the pension credit member´s accrued rights under the scheme at a specified date.";
(b) in paragraph 9(26) omit "or safeguarded rights, as the case may be";
(c) in paragraph 10(27) omit "or safeguarded rights" in both places where it occurs.
6.–(1) The Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997(28) shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 1(2) (interpretation) after the definition of "pensionable age" add–
""the upper accrual point" has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(29).".
(3) In regulation 8 (applications for the variation of, and to surrender, appropriate scheme certificates)–
(a) in paragraph (2) omit sub-paragraph (c)(30) and the word "and" preceding it;
(b) omit paragraph (2A)(31).
(4) In regulation 15(7)(e) (calculation or estimation of earnings) for "the upper earnings limit" substitute "the upper accrual point".
7. In regulation 1(2) of the Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000(32) (interpretation) omit the definitions of "the Safeguarded Rights Regulations" and "safeguarded rights".
8.–(1) The Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000(33) shall be amended in accordance with paragraphs (2) to (7).
(2) In regulation 1(2) (interpretation) omit the definitions of "the Safeguarded Rights Regulations" and "safeguarded rights".
(3) In regulation 10 (transfer of a person´s pension credit rights without consent) omit paragraph (9)(34).
(4) In regulation 20 (requirements to be met by annuities) for "Subject to regulation 19, the prescribed" substitute "The prescribed".
(5) In regulation 21 (requirements of other pension arrangements)–
(a) in paragraph (1)–
(i) at the end of sub-paragraph (a) insert "or";
(ii) omit sub-paragraph (b);
(b) in paragraph (3) for "paragraph (1)(b) and (c)" substitute "paragraph (1)(c)".
(6) In regulation 22(1) (requirements to be met by an eligible scheme) omit sub-paragraph (a)(35).
(7) In regulation 35(36) (definition of eligible pension credit rights) for paragraph (2) substitute–
"(2) Pension credit rights are within this paragraph if they are derived from rights attributable to pensionable service on or after 6th April 1997 of the member whose pension rights were the subject of a pension sharing order or provision.".
9. In regulation 2(2) of the Occupational and Personal Pension Schemes (Pension Liberation) Regulations (Northern Ireland) 2005(37) (modification of references to "transfer" in the Pension Schemes Act)–
(a) omit ", 64A";
(b) omit "safeguarded rights;";
(c) for "any", in the second place where it occurs, substitute "either".
10. In paragraph 5 of Schedule 2 to the Occupational Pension Schemes (Cross-border Activities) Regulations (Northern Ireland) 2005(38) (modifications of pensions legislation, and relevant legal requirements for the purposes of Article 269) in Table 4 omit the entry relating to "Sections 64A to 64D".
11. In paragraph 1(6) of Schedule 1 to the Employment Equality (Age) Regulations (Northern Ireland) 2006(39) (pension schemes) in the definition of "contracted-out rights"(40) omit ", but not safeguarded rights (within the meaning of section 64A of the 1993 Act)".
12. The provisions specified in column (1) of the Schedule are revoked to the extent specified in column (3).
Sealed with the Official Seal of the Department for Social Development on 16th March 2009
(L.S.)
John O´Neill
A senior officer of the Department for Social Development
Article 12
| Column (1) | Column (2) | Column (3) |
|---|---|---|
| Citation | Reference | Extent of revocation |
| The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000 | S.R. 2000 No. 145 | Regulation 13 |
| The Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000 | S.R. 2000 No. 146 | Regulations 16 to 19 |
| The Pension Sharing (Safeguarded Rights) Regulations (Northern Ireland) 2000 | S.R. 2000 No. 147 | The whole Regulations |
| The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000 | S.R. 2000 No.335 | Regulations 2(2)(c) and (3) to (5), 5(4)(d) and (e), 12 and 13 |
| The Pension Sharing (Contracting-out) (Consequential Amendments) Regulations (Northern Ireland) 2000 | S.R. 2000 No. 336 | The whole Regulations |
| The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003 | S.R. 2003 No. 256 | Regulation 17 |
| The Contracting-out, Protected Rights and Safeguarded Rights (Transfer Payment) (Amendment) Regulations (Northern Ireland) 2005 | S.R. 2005 No. 85 | Regulation 4 |
| The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 | S.R. 2005 No. 536 | Paragraph 6 of Schedule 1 |
(This note is not part of the Order)
This Order amends certain regulations relating to occupational and personal pension schemes in consequence of section 10 of the Pensions Act (Northern Ireland) 2008 ("the 2008 Act") and sections 79 and 102 of the Pensions (No. 2) Act (Northern Ireland) 2008 ("the (No. 2) Act"). Section 10 of the 2008 Act and section 102 of the (No. 2) Act relate to the introduction of the upper accrual point. Section 79 of the (No. 2) Act abolishes safeguarded rights.
The Order also makes consequential revocations.
An assessment of the impact of the introduction of the upper accrual point and the abolition of safeguarded rights is included in the Regulatory Impact Assessments which accompanied the 2008 Act and the (No. 2) Act, copies of which have been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of those assessments are available from the Department for Social Development, Social Security Policy and Legislation Division, Level 1, James House, 2-4 Cromac Avenue, Gasworks Business Park, Ormeau Road, Belfast BT7 2JA or from the website: http://www.dsdni.gov.uk/index/ssa/ssani-publications/ssani-pensions-publications.htm.
2008 c. 13 (N.I.) Back [2]
S.R. 1987 No. 288; relevant amending Regulations are S.R. 1988 No. 107, 1992 No. 304, 1996 No. 95 and 2000 No. 335 Back [3]
The definition of "safeguarded rights" was inserted by regulation 2(2)(c) of S.R. 2000 No. 335 Back [4]
Paragraph (3) was amended by regulation 6(c) of S.R. 1988 No. 107, regulation 20(b) of S.R. 1992 No. 304 and regulation 2(3)(a) of S.R. 2000 No. 335 Back [5]
Paragraph (4) was amended by regulation 3(3) of S.R. 1996 No. 95 and regulation 2(3)(b) of S.R. 2000 No. 335 Back [6]
Paragraphs 12 and 13 were amended by regulation 2(4) of S.R. 2000 No. 335 Back [7]
Paragraphs 4 and 11 were amended by regulation 2(5) of S.R. 2000 No. 335 Back [8]
S.R. 1996 No. 493; relevant amending Regulations are S.R. 1997 Nos. 160 and 162, S.R. 1999 No. 486, S.R. 2000 No. 336 and S.R. 2002 No. 109 Back [9]
The definition of "safeguarded rights" was inserted by regulation 2(2) of S.R. 2000 No. 336 Back [10]
Paragraph (d) was amended by regulation 2(4) of S.R. 2000 No. 336 Back [11]
Regulation 39 was amended by regulation 3(2) of S.R. 1997 No. 162 and regulation 2(5) of S.R. 2000 No. 336 Back [12]
The definition of "section 5(2B) rights" was inserted by paragraph 5(2) of the Schedule to S.R. 1997 No. 160 and amended by regulation 4(2)(b) of S.R. 1999 No. 486 Back [13]
Regulation 63(2)(aa) was inserted by regulation 2(15)(b) of S.R. 2002 No. 109 Back [14]
Regulation 73(b) was amended by regulation 2(6) of S.R. 2000 No. 336 Back [15]
Paragraph (3) was substituted by regulation 2(7) of S.R. 2000 No. 336 Back [16]
Section 46 was amended by paragraph 37 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and paragraph 60 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and is amended by Part 2 of Schedule 10 to the Pensions (No. 2) Act (Northern Ireland) 2008 Back [17]
Section 48 was amended by paragraph 39 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and is amended by Part 2 of Schedule 10 to the Pensions (No. 2) Act (Northern Ireland) 2008 Back [18]
Section 49 was amended by paragraph 40 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, paragraph 61 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 6 of Schedule 10 to the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) Back [19]
S.R. 1997 No. 95; relevant amending Regulations are S.R. 2000 No. 336 Back [20]
Sub-paragraph (c) was added by regulation 3(a) of S.R. 2000 No. 336 Back [21]
Paragraph (2) was amended by regulation 3(b) of S.R. 2000 No. 336 Back [22]
Paragraph (3) was added by regulation 3(c) of S.R. 2000 No. 336 Back [23]
S.R. 1997 No. 98; relevant amending Regulations are S.R. 2000 No. 335 Back [24]
Paragraph 6AA was inserted by regulation 5(4)(b) of S.R. 2000 No. 335 Back [25]
Paragraph 9 was amended by regulation 5(4)(d) of S.R. 2000 No. 335 Back [26]
Paragraph 10 was amended by regulation 5(4)(e) of S.R. 2000 No. 335 Back [27]
S.R. 1997 No. 139; relevant amending Regulations are S.R. 2000 No. 336 Back [28]
1992 c. 7; the definition of "upper accrual point" was inserted by section 10(3) of the Pensions Act (Northern Ireland) 2008 and substituted by section 102(4)(a) of the Pensions (No. 2) Act (Northern Ireland) 2008 Back [29]
Sub-paragraph (c) was inserted by regulation 4(a) of S.R. 2000 No. 336 Back [30]
Paragraph (2A) was inserted by regulation 4(b) of S.R. 2000 No. 336 Back [31]
S.R. 2000 No. 145 to which there are amendments not relevant to this Order Back [32]
S.R. 2000 No. 146; relevant amending Regulations are S.R. 2000 No. 335 and S.R. 2005 No. 170 Back [33]
Paragraph (9) was added by regulation 12(3) of S.R. 2000 No. 335 Back [34]
Sub-paragraph (a) was amended by regulation 12(4) of S.R. 2000 No. 335 Back [35]
Regulation 35 was substituted by regulation 16 of S.R. 2005 No. 170 Back [36]
S.R. 2006 No. 261; relevant amending Regulations are S.R. 2006 No. 453 Back [39]
The definition of "contracted-out rights" was inserted by regulation 2(3)(a)(ii)(bb) of S.R. 2006 No. 453 Back [40]
