Source: http://www.legislation.gov.uk/nia/2012/3/body
Timestamp: 2018-06-21 18:16:34
Document Index: 474651068

Matched Legal Cases: ['art 1', '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 3', 'art. 2', 'art. 2', 'art. 2', 'art. 002', 'art. 2', 'art. 2', 'art 4', 'art. 2', 'art 4', 'art 5', 'art. 2', 'art. 2', 'art. 2', 'art 2']

Pensions Act (Northern Ireland) 2012 is up to date with all changes known to be in force on or before 21 June 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
s. 21(2) omitted by 2016 c. 1 (N.I.) s. 41(2)
Part 1 N.I.State Pension
Equalisation of and increase in pensionable age for men and womenN.I.
1—(1) In Schedule 2 to the Pensions (Northern Ireland) Order 1995 (equalisation of and increase in pensionable age for men and women) paragraph 1 is amended as follows.
(2) In sub-paragraph (1) for “6th April 1959” substitute “ 6th December 1953 ”.
“6th April 1953 to 5th May 1953 6th July 2016
6th November 1953 to 5th December 1953 6th November 2018”.
(5) For table 2 substitute—
6th September 1954 to 5th October 1954 6th September 2020”.
(6) In sub-paragraph (7) for “5th April 1960” substitute “ 5th October 1954 ”.
(7) Schedule 1 (equalisation of and increase in pensionable age for men and women: consequential amendments) has effect.
Duty to report on the impact of socio-economic background (including health indicators) in relation to retirement pensionN.I.
2 The Department for Social Development shall, within two years of the date on which this Act receives Royal Assent, lay a report before the Assembly on the impact of socio-economic background (including health indicators) in relation to retirement pension.
I1S. 2 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(a)
Abolition of certain additions to the state pensionN.I.
3—(1) In section 132 of the Social Security Administration (Northern Ireland) Act 1992 (annual up-rating of benefits)—
(a)in subsection (3)(a) for “person who is also entitled to a Category A or Category B retirement pension” substitute “ relevant person ”;
“(3ZA) In subsection (3)(a) “relevant person” means a person—
(a)who became entitled to a Category A or Category B retirement pension before the day on which section 3(1) of the Pensions Act (Northern Ireland) 2012 comes into operation, and
(b)to whom sums became payable by virtue of section 11(1) of the Pensions Act (including sums payable by virtue of section 13(2) of that Act) before that day.
(3ZB) In subsection (3ZA)—
(b)a reference to sums becoming payable before a day includes a reference to sums becoming payable on or after that day in respect of a period before that day.”.
(a)the member became entitled to a Category A or Category B retirement pension before the day on which section 3(2) of the Pensions Act (Northern Ireland) 2012 comes into operation, and
(b)a reference to a pension becoming payable before a day includes a reference to a pension becoming payable on or after that day in respect of a period before that day.”.
F1(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) In this section a reference to becoming entitled to a pension before a day includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.
F1S. 3(5)-(9) repealed (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(a)
I2S. 3(1)-(4) (9) (10) in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(b)
I3S. 3(5) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(c)
I4S. 3(6)(8) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(j)
I5S. 3(7) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(c)
Consolidation of additional pensionN.I.
F24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2S. 4 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(b); S.R. 2015/307, art. 2(1)(k)
Part 2 N.I.Automatic Enrolment
Automatic re-enrolment where scheme membership interruptedN.I.
5—(1) In section 2 of the Pensions (No. 2) Act (Northern Ireland) 2008 (continuity of scheme membership) for subsection (3) substitute—
(b)a day within the prescribed period (if a period is prescribed).”.
(2) In section 5 of the Pensions (No. 2) Act (Northern Ireland) 2008 (automatic re-enrolment) after subsection (1) insert—
(b)is treated as not being an active member of a qualifying scheme because the jobholder has given notice under section 8.”.
(5) In section 6 of the Pensions (No. 2) Act (Northern Ireland) 2008 (timing of automatic re-enrolment) in subsection (4)—
(6) In section 54 of the Pensions (No. 2) Act (Northern Ireland) 2008 (inducements)—
(a)in subsection (1)(a) for “within the period prescribed under section 2(3)” substitute
“with effect from—
(i)the day after the membership is given up, or
(b)in subsection (1)(b) for “within the period prescribed under section 2(3)” substitute
(i)the day on which the jobholder became an active member of the scheme to which the notice relates, or
I6S. 5 partly in operation; s. 5 in operation for certain purposes at 2.6.2012 see s. 34(1)
I7S. 5 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(a)
Earnings trigger for automatic enrolment and re-enrolmentN.I.
6—(1) In section 3 of the Pensions (No. 2) Act (Northern Ireland) 2008 (automatic enrolment) for subsection (1) substitute—
(c)to whom earnings of more than £7,475 are payable by the employer in the relevant pay reference period (see section 15).”.
I8S. 6 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(a)
7—(1) In section 3 of the Pensions (No. 2) Act (Northern Ireland) 2008 (automatic enrolment) at the end of subsection (7) add—
“4 Postponement or disapplication of automatic enrolment
the day on which the worker becomes a jobholder to whom section 3 applies, in the case of a notice under subsection (3).”.
(4) In section 6 of the Pensions (No. 2) Act (Northern Ireland) 2008 (timing of automatic re-enrolment)—
(5) In section 7 of the Pensions (No. 2) Act (Northern Ireland) 2008 (jobholder's right to opt in) omit paragraph (b) of subsection (2) and the “or” before it.
(a)for “applies, section” substitute
“applies—
(a)section”;
(iii)in subsections (4) to (6), references to the starting day were references to the day with effect from which arrangements would by virtue of this section fall to be made in respect of the jobholder.”.
I9S. 7 partly in operation; s. 7 in operation for certain purposes at 2.6.2012 see s. 34(1)
I10S. 7 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(b)
8 In section 6 of the Pensions (No. 2) Act (Northern Ireland) 2008 (timing of automatic re-enrolment) in subsection (1)(b) for “three years” substitute “ 2 years and 9 months ”.
I11S. 8 partly in operation; s. 8 in operation for certain purposes at 2.6.2012 see s. 34(1)
I12S. 8 in operation at 1.4.2015 in so far as not already in operation by S.R. 2015/206, art. 2
Review of earnings trigger and qualifying earnings bandN.I.
9—(1) In section 14 of the Pensions (No. 2) Act (Northern Ireland) 2008 (review of qualifying earnings band) and in the heading to that section after “review of” insert “ earnings trigger and ”.
(2) For the italic heading before section 13 of the Pensions (No. 2) Act (Northern Ireland) 2008 substitute— “ Qualifying earnings and earnings trigger ”.
I13S. 9 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(d)
Rounded figures for earnings trigger and qualifying earnings bandN.I.
10 After section 15 of the Pensions (No. 2) Act (Northern Ireland) 2008 insert—
“15A Power to specify rounded figures
(1) Whenever the Secretary of State makes an order under section 15A of the Pensions Act 2008 specifying rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of that Act, the Department may make an order specifying corresponding rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of this Act.
(2) A rounded figure so specified applies in place of the amount that would otherwise apply.”.
I14S. 10 partly in operation; s. 10 in operation for certain purposes at 2.6.2012 see s. 34(1)
I15S. 10 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(a)
Qualifying schemes: administration chargesN.I.
F311 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3S. 11 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 12; S.R. 2015/307, art. 2(1)(n)
Test scheme standard for schemes that produce sum of money for provision of benefitsN.I.
12—(1) In section 22 of the Pensions (No. 2) Act (Northern Ireland) 2008 (test scheme standard) after subsection (7) add—
“23 Test scheme
(1) A test scheme is an occupational pension scheme which satisfies—
I16S. 12 partly in operation; s. 12 in operation for certain purposes at 2.6.2012 see s. 34(1)
I17S. 12 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(c)
I18S. 13 partly in operation; s. 13 in operation for certain purposes at 2.6.2012 see s. 34(1)
I19S. 13 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(b)
I20S. 14 partly in operation; s. 14 in operation for certain purposes at 2.6.2012 see s. 34(1)
I21S. 14 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(c)
Transitional period for defined benefits and hybrid schemes to be optionalN.I.
15—(1) Section 30 of the Pensions (No. 2) Act (Northern Ireland) 2008 (transitional period for defined benefits and hybrid schemes) is amended as follows.
(2) In subsection (3) for “Where this subsection applies” substitute “ If by the end of the prescribed period the employer has given the jobholder notice that the employer intends to defer automatic enrolment until the end of the transitional period for defined benefits and hybrid schemes ”.
(3) In subsection (4) for “at any time” substitute “ a notice is given under subsection (3) and at any later time ”.
I22S. 15 partly in operation; s. 15 in operation for certain purposes at 2.6.2012 see s. 34(1)
I23S. 15 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(d)
Arrangements where transitional conditions cease to be satisfiedN.I.
16—(1) Section 30 of the Pensions (No. 2) Act (Northern Ireland) 2008 (transitional period for defined benefits and hybrid schemes) is amended as follows.
(2) In subsection (5) after “money purchase scheme” insert “ or personal pension scheme ”.
I24S. 16 partly in operation; s. 16 in operation for certain purposes at 2.6.2012 see s. 34(1)
I25S. 16 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(e)
Power of managers to modify by resolutionN.I.
17 In section 32 of the Pensions (No. 2) Act (Northern Ireland) 2008 (power of trustees to modify by resolution) in subsection (1) and in the heading after “trustees” insert “ or managers ”.
I26S. 17 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(b)
No indemnification for civil penaltiesN.I.
18 In Article 233 of the Pensions (Northern Ireland) Order 2005 (no indemnification for fines or civil penalties) in paragraph (1)(b)—
(b)after “the Pension Schemes Act” insert “ or section 40 or 41 of the Pensions (No. 2) Act (Northern Ireland) 2008 ”.
I27S. 18 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(c)
Power to exempt certain cross-border employment from enrolment dutyN.I.
F419 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4S. 19 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(3)(c), 53(1); S.R. 2015/307, art. 2(1)(c)
Part 3 N.I.Occupational Pension Schemes
I28S. 20 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(e)
Indexation requirements for cash balance benefitsN.I.
21—(1) Article 51 of the Pensions (Northern Ireland) Order 1995 (annual increase in rate of certain pensions) is amended as follows.
(2) In paragraph (1) for “paragraph (6)” substitute “ paragraphs (6) and (7) ”.
(a)is a cash balance benefit (see Article 51ZB), and
(b)first comes into payment on or after the day on which section 21 of the Pensions Act (Northern Ireland) 2012 comes into operation.
(a)it has not, on or after the appointed day, been contracted-out by virtue of satisfying section 5(2) of the Pension Schemes Act, or
(b)it has, on or after the appointed day, been so contracted-out, but no person is entitled to receive, or has accrued rights to, benefits under the scheme attributable to the period on or after that day when it was so contracted-out.”.
51ZB—(1) For the purposes of Article 51(7)(a), a pension provided to or in respect of a member of an occupational pension scheme is a “cash balance benefit” if conditions 1 and 2 are met.
(5) The promise mentioned in paragraph (3)(b) includes a promise that—
(6) But a pension is not prevented from being a cash balance benefit merely because under the scheme there is a promise that—
(b)the amount of a lump sum payable to a member, or in respect of a deceased member, will represent a particular proportion of the available sum.”.
I29S. 21 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(f)
Pension Protection FundN.I.
22 Schedule 4 (which makes provision relating to the Pension Protection Fund) has effect.
I30S. 22 in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(k)
I31S. 22 in operation at 2.7.2012 for specified purposes and 23.7.2012 for further specified purposes by S.R. 2012/265, art. 002(03)(b)(04)(b)
I32S. 22 in operation at 27.3.2013 in so far as not already in operation by S.R. 2013/83, art. 2
Payment of surplus to employer: transitional power to amend schemeN.I.
23—(1) Article 228 of the Pensions (Northern Ireland) Order 2005 (payment of surplus to employer: transitional power to amend scheme) is amended as follows.
“(a)which is one to which Article 37 of the 1995 Order applies, and
(4) In paragraph (3) for “then applied” substitute “ applied immediately before the coming into operation of Article 227 ”.
“(aa)may be exercised even if the payments to which it relates are, to any extent, payments to which paragraph (2) does not apply,”;
(b)in sub-paragraph (b) for “only be exercised once” substitute “ be exercised, after the coming into operation of section 23 of the Pensions Act (Northern Ireland) 2012, only once (whether or not also exercised before 6 April 2011) ”;
(c)in sub-paragraph (c) for “five years after the coming into operation of this Article” substitute “ on 6 April 2016 ”.
Contribution notices and financial support directionsN.I.
24—(1) Article 34 of the Pensions (Northern Ireland) Order 2005 (contribution notices where avoidance of employer debt) is amended as follows.
(2) In paragraphs (5)(c)(i) and (6)(b)(ii) for “determination by the Regulator to exercise the power to issue” substitute “ giving of a warning notice in respect of ”.
“(14) In this Article “a warning notice” means a notice given as mentioned in Article 91(2)(a).”.
(5) In paragraph (9) for “determination by the Regulator to exercise the power to issue” substitute “ giving of a warning notice in respect of ”.
“(12) In this Article “a warning notice” means a notice given as mentioned in Article 91(2)(a).”.
(a)in respect of a contribution notice under Article 34, or
(b)in respect of a financial support direction under Article 39.
I33S. 24 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(g)
Technical amendment to Schedule 4 to the Pensions Act (Northern Ireland) 2008N.I.
25 In Schedule 4 to the Pensions Act (Northern Ireland) 2008 (abolition of contracting-out for defined contribution pension schemes) in paragraph 59(4) for paragraphs (b) and (c) substitute—
(ii)omit paragraph (b) and the preceding “and”.”.
Technical amendment to section 38(2) of the Pension Schemes (Northern Ireland) Act 1993N.I.
26—(1) In section 38 of the Pension Schemes (Northern Ireland) Act 1993 (alteration of rates of contributions applicable under section 37) in subsection (2) for “paragraph 2(3)” substitute “the definition of “the percentage for contributing earners” or “the percentage for non-contributing earners” in paragraph 2(5)”.
Part 4 N.I.Money Purchase Benefits
Definition of money purchase benefitsN.I.
27—(1) In section 176 of the Pension Schemes (Northern Ireland) Act 1993 (interpretation), in the definition of “money purchase benefits” in subsection (1), for “which are not average salary benefits” substitute “ which fall within section 176B ”.
“176B Money purchase benefits: supplementary
(1) This section applies for the purposes of the definition of “money purchase benefits” in section 176(1).
“78A Money purchase benefits: supplementary
(1) This section applies for the purposes of the definition of “money purchase benefits” in section 78.
I34S. 27 in operation at 24.7.2014 by S.R. 2014/203, art. 2
28—(1) The Department for Social Development may by regulations make transitional provision in relation to the coming into operation of the amendments in section 27.
(2) That provision includes in particular—
(a)provision disapplying the amendments in section 27 in relation to an occupational or personal pension scheme which is wound up before the coming into operation of that section;
(b)provision disapplying the amendments in section 27 to any extent, or as regards any period, in respect of an occupational or personal pension scheme in relation to which those amendments would otherwise have applied on the coming into operation of that section;
(c)provision modifying the application of any statutory provision in respect of an occupational or personal pension scheme in relation to which the amendments in section 27 apply on the coming into operation of that section;
(d)provision requiring trustees or managers of an occupational pension scheme in relation to which the amendments in section 27 apply on the coming into operation of that section to obtain an actuarial valuation of a description specified in the regulations.
(a)“occupational pension scheme” and “personal pension scheme” have the meanings given by section 1 of the Pension Schemes (Northern Ireland) Act 1993;
Consequential and supplementaryN.I.
29—(1) The Department for Social Development may by regulations make consequential or supplementary provision in relation to the amendments made by section 27.
(2) In Article 280 of the Pensions (Northern Ireland) Order 2005 (modification of Order) in paragraph (2) after sub-paragraph (b) insert—
“(ba)Part 4 (scheme funding),”.
30—(1) The Department for Social Development may by regulations amend for any purpose the definition of “money purchase benefit” in the Pension Schemes (Northern Ireland) Act 1993 or the Pensions (No. 2) Act (Northern Ireland) 2008.
31—(1) Regulations under this Part may—
(c)amend any statutory provision (within the meaning of section 1(f) of the Interpretation Act (Northern Ireland) 1954);
(2) Regulations under this Part which amend an Act of Parliament or Northern Ireland legislation—
(a)must be laid before the Assembly after being made;
(b)take effect on such date as may be specified in the regulations but (without prejudice to the validity of anything done thereunder or to the making of new regulations) cease to have effect upon the expiration of a period of 6 months from that date unless at some time before the expiration of that period the regulations are approved by a resolution of the Assembly.
Part 5 N.I.Miscellaneous and General
Grants by the Department to advisory bodies etc.N.I.
32—(1) Section 169 of the Pension Schemes (Northern Ireland) Act 1993 (grants by the Pensions Regulator to advisory bodies etc.) is amended as follows.
I35S. 32 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(h)
Service of documents and electronic workingN.I.
33—(1) After section 113 of the Pensions (No. 2) Act (Northern Ireland) 2008 insert—
“113A Service of documents and electronic working
(2) In section 59 of that Act (requirement to keep records) in subsection (1)(c) for “, on request, to the Regulator” substitute “ to the Regulator on receiving a notification requesting them ”.
I36S. 33(1) in operation at 30.6.2012 by S.R. 2012/265, art. 2(1)(f)
I37S. 33(2) in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(i)
34—(1) Any provision of Part 2 that amends another Act or Order so as—
(2) The following provisions of this Act also come into operation on that day—
(c)section 25;
(d)section 26;
(e)sections 28 to 31;
(g)section 35.
35 This Act may be cited as the Pensions Act (Northern Ireland) 2012.