Source: http://www.legislation.gov.uk/nia/2008/13/part/1/data.xht?view=snippet&wrap=true
Timestamp: 2018-06-20 23:11:18
Document Index: 532509028

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 268', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art. 2', 'Art. 65', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

CHAPTER 2N.I.COMPLIANCE
I58S. 34 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Compliance notices and unpaid contributions noticesN.I.
I59S. 35 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I60S. 36 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Unpaid contributions noticesN.I.
37—(1) The Regulator may issue an unpaid contributions notice to an employer if it is of the opinion that relevant contributions have not been paid on or before the due date.
I61S. 37 partly in force; s. 37 in force for certain purposes at Royal Assent see s. 118(2)
I62S. 37 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Calculation and payment of contributionsN.I.
38—(1) This section applies to—
I63S. 38 partly in force; s. 38 in force for certain purposes at Royal Assent see s. 118(2)
I64S. 38 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I65S. 39 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
(d)a notice issued under Article 67 of the 2005 Order (provision of information) [F93, so far as relevant to the exercise of any of its functions under or by virtue of this Part ] .
(g)notify the person to whom the notice is issued of the review process under section 43 and the right of referral to [F94a tribunal] under section 44.
F93Words in s. 40(1)(d) inserted (24.6.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 40(1), 53(2)(d)
F94Words in s. 40(5)(g) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 29 (with Sch. 2); S.R. 2010/101, art. 2
I66S. 40 partly in force; s. 40 in force for certain purposes at Royal Assent see s. 118(2)
I67S. 40(1)(a)-(c) in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I68S. 40(1)(d) in operation at 30.6.2012 for specified purposes by S.R. 2012/266, art. 2, Sch. Pt. 1
I69S. 40(2)-(5) in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
(d)a notice under Article 67 of the 2005 Order (provision of information) [F95, so far as relevant to the exercise of any of its functions under or by virtue of this Part ] .
(b)it relates to failure to comply with any notice within subsection (1), the person has exercised the right of referral to [F96a tribunal] under section 44 in respect of a fixed penalty notice issued in relation to that notice, and the reference has not been determined.
(f)notify the person of the review process under section 43 and the right of referral to [F97a tribunal] under section 44.
F95Words in s. 41(1)(d) inserted (24.6.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 40(1), 53(2)(d)
F96Words in s. 41(2)(b) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2
F97Words in s. 41(6)(f) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2
I70S. 41 partly in force; s. 41 in force for certain purposes at Royal Assent see s. 118(2)
I71S. 41(1)(a)-(c) in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I72S. 41(1)(d) in operation at 30.6.2012 for specified purposes by S.R. 2012/266, art. 2, Sch. Pt. 1
I73S. 41(2)-(6) in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I74S. 42 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Reviews and referencesN.I.
Review of noticesN.I.
43—(1) The Regulator may review a notice to which this section applies—
(6) The Regulator's powers on a review include power to—
I75S. 43 partly in force; s. 43 in force for certain purposes at Royal Assent see s. 118(2)
I76S. 43 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
References to [F98First-tier Tribunal or Upper Tribunal]N.I.
44—(1) A person to whom a notice is issued under section 40 or section 41 may, if one of the conditions in subsection (2) is satisfied, make a reference to [F99the Tribunal] in respect of—
(3) On a reference to [F100the Tribunal] in respect of a notice, the effect of the notice is suspended for the period beginning when the Tribunal receives notice of the reference and ending—
[F101(4A) In this section “the Tribunal”, in relation to a reference under this section, means—
F102(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F103(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F98S. 44: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(a) (with Sch. 2); S.R. 2010/101, art. 2
F99Words in s. 44(1) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2
F100Words in s. 44(3) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2
F101S. 44(4A) inserted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(c) (with Sch. 2); S.R. 2010/101, art. 2
F102S. 44(5) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2
F103S. 44(6) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2
I77S. 44 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Offences and monitoringN.I.
Offences of failing to complyN.I.
45—(1) An offence is committed by an employer who wilfully fails to comply with—
(c)the duty under section 7(3) (jobholder's right to opt in).
I78S. 45 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
46 For the purposes of an offence under section 45, section 20(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33) applies with the omission of the words “the liability of whose members is limited” and where the affairs of a body corporate are managed by its members, applies in relation to the acts and defaults of a member in connection with the member's functions of management as if the member were a director of the body corporate.
I79S. 46 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I80S. 47 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
48 In Article 75(1)(a) of the 2005 Order (offences of providing false or misleading information)—
I81S. 48 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
49 In section 107A of the Pension Schemes Act, at the end add—
I82S. 49 in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(a)
I83S. 49 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I84S. 50 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I85S. 51 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I86S. 52 partly in force; s. 52 in force for certain purposes at Royal Assent see s. 118(2)
I87S. 52 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Review of notices and references to the [F104First-tier Tribunal or Upper Tribunal]N.I.
(2) Section 44 (references to the [F105First-tier Tribunal or Upper Tribunal]) applies in relation to a penalty notice issued under section 52 as it applies in relation to a notice issued under section 40 or 41.
F104S. 53: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2
F105Words in s. 53(2) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2
I88S. 53 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
(a)inducing a worker to give up membership of a relevant scheme without becoming an active member of another relevant scheme [F106with effect from—
(ii)a day within the prescribed period (if a period is prescribed)], or
(b)inducing a jobholder to give a notice under section 8 without becoming an active member of a qualifying scheme [F107with effect from—
(ii)a day within the prescribed period (if a period is prescribed)].
F106Words in s. 54(1)(a) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(6)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F107Words in s. 54(1)(b) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(6)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
C15S. 54: power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
I89S. 54 partly in force; s. 54 in force for certain purposes at Royal Assent see s. 118(2)
I90S. 54 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 1
I91S. 55 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I92S. 56 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I93S. 57(1)(2)(4)(5)(6)(7) in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I94S. 58 partly in force; s. 58 in force for certain purposes at Royal Assent see s. 118(2)
I95S. 58 in operation at 30.6.2012 in so far as not already in force by S.R. 2012/266, art. 2, Sch. Pt. 1
CHAPTER 4N.I.SUPPLEMENTARY PROVISION ABOUT COMPLIANCE AND INFORMATION-SHARING
Records and informationN.I.
Requirement to keep recordsN.I.
59—(1) For the purposes of Chapter 1 or 2, the Department may by regulations make provision requiring any person—
(c)to provide those records [F108to the Regulator on receiving a notification requesting them] .
(2) Regulations under subsection (1) may provide that Article 10 of the 1995 Order (civil penalties) applies to a person who fails to comply with those requirements.
F108Words in s. 59(1)(c) substituted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 33(2), 34(3); S.R. 2012/233, art. 2(2)(i)
I96S. 59 partly in force; s. 59 in force for certain purposes at Royal Assent see s. 118(2)
I97S. 60 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Disclosure of tax information etc.N.I.
61—(1) In the 2005 Order, for Article 83 (tax information) substitute—
“Tax information etc.
83—(1) This Article applies to information held by the Revenue and Customs if it is held by them in connection with a function of the Revenue and Customs that relates to any of these matters—
(2) An officer of Revenue and Customs may disclose to the Regulator information to which this Article applies, if the disclosure is made for the purpose of enabling or assisting the Regulator to discharge its functions.
(3) Where information to which this Article applies is disclosed to the Regulator by virtue of paragraph (2) or section 19 of the Anti-terrorism, Crime and Security Act 2001 (disclosure of information held by revenue departments), it must, subject to paragraphs (4) and (5), be treated for the purposes of Article 77 as restricted information.
(4) Information to which this Article applies which is disclosed to the Regulator as mentioned in paragraph (3) may not be disclosed by the Regulator or any person who receives the information directly or indirectly from the Regulator except—
(a)to, or in accordance with authority given by, the Commissioners for Her Majesty's Revenue and Customs,
(d)in accordance with Article 79, otherwise than for the purposes of any proceedings, or
(5) Accordingly Articles 77(3), 78 and 80 to 82, and section 235 of and paragraph 4 of Schedule 10 to, the Pensions Act 2004, do not apply to such information, and Article 79 applies subject to paragraph (4)(d).
(6) In paragraph (4)(c) and (d), “proceedings” includes the issue of notices or any other enforcement action taken by the Regulator under Chapter 2 of Part 1 of the Pensions (No. 2) Act (Northern Ireland) 2008 or any other provision.
(7) In this Article “the Revenue and Customs” and a “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”.
(2) In Article 77 of that Order (restricted information) in paragraph (3) for “83(4)” substitute “ 83(4)(d) ”.
Penalty for disclosureN.I.
62 In Article 77(5)(a) of the 2005 Order (penalty for disclosure of restricted information, on summary conviction) at the end add “ , or imprisonment for a term not exceeding six months, or both ”.
Functions of the Pensions OmbudsmanN.I.
64—(1) Section 142 of the Pension Schemes Act (functions of the Pensions Ombudsman) is amended as follows.
“(bb)a person who has given notice in accordance with section 8 of the Pensions (No. 2) Act (Northern Ireland) 2008 (right to opt out of membership of an automatic enrolment scheme);”.
(3) In paragraph (c)(i) of that subsection, for “or (ba)” substitute “ , (ba) or (bb) ”.
I98S. 64 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
65—(1) F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F109Art. 65(1)-(5) repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)
66 F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F110Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)
67 F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F111Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)
68 F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F112Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)
CHAPTER 6N.I.STAKEHOLDER PENSION SCHEMES
Stakeholder pension schemesN.I.
69—(1) The Welfare Reform and Pensions (Northern Ireland) Order 1999 (NI 11) is amended as follows.
(2) Article 5 (duty of employers to facilitate access to stakeholder pension schemes) is amended as follows.
(3) In paragraph (1), for “the requirements set out below” substitute “ the requirement in paragraph (5) ”.
“(1A) A relevant employee, in relation to an employer, is an employee of the employer who, on the relevant date, satisfies the conditions in paragraph (1B).
(c)on ceasing to pay contributions at regular intervals.”.
(5) Omit paragraphs (2) to (4).
(c)in sub-paragraph (a), for “scheme” substitute “ stakeholder pension scheme ”.
(7) After paragraph (5) insert—
“(5A) That requirement only applies in relation to a request to make deductions made before the relevant date (whether or not that request is varied after that date).”.
(8) Omit paragraph (6).
(9) In paragraph (7), for “any of the requirements” substitute “ the requirement ”.
(10) In paragraph (8)—
(a)for the words from “whether before” to “those purposes” substitute “ while subject to the requirement in paragraph (5) ”;
(b)omit sub-paragraph (a)(ii) and (iii).
(11) In paragraph (9), after the definition of “regulations” insert—
““relevant date” means the date on which section 69 of the Pensions (No. 2) Act (Northern Ireland) 2008 comes into operation.”.
(12) In that paragraph—
(13) In Article 8 (application of certain statutory provisions) omit paragraphs (1), (2) and (4).
(14) In Article 9 (interpretation), in paragraph (1), omit the definition of “designated scheme”.
I99S. 69 in operation at 1.10.2012 by S.R. 2012/372, art. 2(a)
CHAPTER 7N.I.APPLICATION AND INTERPRETATION
[F113ExceptionsN.I.
F113S. 69A and preceding cross-heading inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(2), 53(1); S.R. 2015/307, art. 2(1)(c)
Power to create exceptions from the employer duties etc.N.I.
(5) In this section “employer duties” means any duty of an employer under any provision of sections 2 to 11 and 54 or of regulations made under those sections.]
I100S. 70 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
C16S. 71 applied by 1993 c. 49, s. 119(2A) (as inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 41(2)(c), 53(1); S.R. 2015/307, art. 2(1)(f))
I101S. 71 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I102S. 72 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I103S. 73 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I104S. 74 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I105S. 75 partly in force; s. 75 in force for certain purposes at Royal Assent see s. 118(2)
I106S. 75 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I107S. 76 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
I108S. 77 partly in force; s. 77 in force for certain purposes at Royal Assent see s. 118(2)
78 In this Part—
in relation to a personal pension scheme, means a jobholder in relation to whom there is an agreement within section 26(4) between the provider of the scheme and the employer or (where section 9 applies) a worker in relation to whom there are direct payment arrangements (within the meaning of section 107A of the Pension Schemes Act) between the worker and the employer;
“contract of employment” has the meaning given by section 70;
“employer” and “employment” have the meaning given by section 70;
“money purchase benefits”, in relation to a member of a pension 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 [F114which fall within section 78A];
“trustee or manager” is to be construed in accordance with section 173 of the Pension Schemes Act (trustees or managers of schemes);
“worker” has the meaning given by section 70.
F114Words in s. 78 substituted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2
I109S. 78 wholly in operation at 5.7.2010; s. 78 in operation for certain purposes at Royal Assent see s. 118(2); s. 78 in operation at 5.7.2010 in so far as not already in operation by S.R. 2010/50, art. 2(2)
[F115Money purchase benefits: supplementaryN.I.
F115S. 78A inserted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2