Pensions (No. 2) Act (Northern Ireland) 2008
Pensions (No. 2) Act (Northern Ireland) 2008 (2008 c. 13 (N.I.))
- Pensions (No. 2) Act (Northern Ireland) 2008 (2008 c. 13 (N.I.))
- PART 1 PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
- CHAPTER 1 EMPLOYERS' DUTIES
- Jobholders
- 1 Jobholders
- Employers' duties
- 2 Continuity of scheme membership
- 3 Automatic enrolment
- 4 Postponement or disapplication of automatic enrolment
- 5 Automatic re-enrolment
- 6 Timing of automatic re-enrolment
- 7 Jobholder's right to opt in
- 8 Jobholder's right to opt out
- Duty in relation to workers without qualifying earnings
- 9 Workers without qualifying earnings
- Supplementary provision about the duties
- 10 Information to be given to workers
- 11 Information to be given to the Pensions Regulator
- 12 Introduction of employers' duties
- Qualifying earnings and earnings trigger
- 13 Qualifying earnings
- 14 Review of earnings trigger and qualifying earnings band
- 15 Pay reference period
- 15A Power to specify rounded figures
- Qualifying schemes and automatic enrolment schemes
- 16 Qualifying schemes
- 17 Automatic enrolment schemes
- 18 Occupational pension schemes
- 19 Personal pension schemes
- Quality requirements
- 20 Quality requirement: UK money purchase schemes
- 21 Quality requirement: UK defined benefits schemes
- 22 Test scheme standard
- 23 Test scheme
- 23A Alternative quality requirements for UK defined benefits schemes
- 24 Quality requirement: UK hybrid schemes
- 25 Quality requirement: non-UK occupational pension schemes
- 26 Quality requirement: UK personal pension schemes
- 27 Quality requirement: other personal pension schemes
- 28 Certification that quality requirement or alternative requirement is satisfied
- Transitional
- 29 Transitional periods for money purchase and personal pension schemes
- 30 Transitional period for defined benefits and hybrid schemes
- Miscellaneous
- 31 Effect of freezing order , assessment period or pause order
- 32 Power of trustees or managers to modify by resolution
- 33 Deduction of contributions
- CHAPTER 2 COMPLIANCE
- Effect of failure to comply
- 34 Effect of failure to comply
- Compliance notices and unpaid contributions notices
- 35 Compliance notices
- 36 Third party compliance notices
- 37 Unpaid contributions notices
- 38 Calculation and payment of contributions
- 39 Meaning of “relevant contributions”
- Penalty notices
- 40 Fixed penalty notices
- 41 Escalating penalty notices
- 42 Penalty notices: recovery
- Reviews and references
- 43 Review of notices
- 44 References to First-tier Tribunal or Upper Tribunal
- Offences and monitoring
- 45 Offences of failing to comply
- 46 Offences by bodies corporate
- 47 Offences by partnerships and unincorporated associations
- 48 Offences of providing false or misleading information
- 49 Monitoring of employers' payments to personal pension schemes
- CHAPTER 3 SAFEGUARDS: EMPLOYMENT AND PRE-EMPLOYMENT
- Prohibited recruitment conduct
- 50 Prohibited recruitment conduct
- 51 Compliance notices
- 52 Penalty notices
- 53 Review of notices and references to the First-tier Tribunal or Upper Tribunal
- Inducements
- 54 Inducements
- Protection of employment rights
- 55 The right not to suffer detriment
- 56 Enforcement of the right
- 57 Right of employee not to be unfairly dismissed
- 58 Restrictions on agreements to limit operation of this Part
- CHAPTER 4 SUPPLEMENTARY PROVISION ABOUT COMPLIANCE AND INFORMATION-SHARING
- Records and information
- 59 Requirement to keep records
- 60 Powers to require information and to enter premises
- 61 Disclosure of tax information etc.
- 62 Penalty for disclosure
- Objectives of the Regulator
- 63 Objectives of the Regulator
- Functions of the Pensions Ombudsman
- 64 Functions of the Pensions Ombudsman
- CHAPTER 5 PERSONAL ACCOUNTS DELIVERY AUTHORITY
- Functions
- 65 Functions and winding up
- 66 Principles
- 67 Directions and guidance
- 68 Disclosure of information by the Regulator
- CHAPTER 6 STAKEHOLDER PENSION SCHEMES
- 69 Stakeholder pension schemes
- CHAPTER 7 APPLICATION AND INTERPRETATION
- Exceptions
- 69A Power to create exceptions from the employer duties etc.
- Workers
- 70 “Employer”, “worker” and related expressions
- 71 Agency workers
- 72 Directors
- 73 Crown employment
- 74 Armed forces
- 75 Police
- 76 Persons working on vessels
- 77 Extension of definition of worker
- General
- 78 Interpretation of Part
- 78A Money purchase benefits: supplementary
- PART 2 SIMPLIFICATION ETC.
- Private pensions
- 79 Abolition of safeguarded rights
- 80 Revaluation of accrued benefits etc.
- State pensions etc.
- 81 Consolidation of additional pension
- 82 Effect of entitlement to guaranteed minimum pension
- 83 Additional State Pension etc.: minor and consequential amendments
- 84 State pension credit: extension of assessed income period for those aged 75 or over
- 85 Contracting-out: abolition of all protected rights
- PART 3 PENSION COMPENSATION
- CHAPTER 1 PENSION COMPENSATION ON DIVORCE ETC.
- 86 Scope of mechanism
- 87 Interpretation
- 88 Activation of pension compensation sharing
- 89 Creation of pension compensation debits and credits
- 90 Cash equivalents
- 91 Reduction of compensation
- 92 Time for discharge of liability
- 93 “Implementation period”
- 94 Discharge of liability
- 95 Charges in respect of pension compensation sharing costs
- 96 Supply of information about pension compensation in relation to divorce etc.
- 97 Supply of information about pension compensation sharing
- 98 Pension compensation sharing and attachment on divorce etc.
- CHAPTER 2 OTHER PROVISION ABOUT PENSION COMPENSATION
- 99 Charges in respect of pension sharing etc.
- 100 Amendments of Schedule 6 to the 2005 Order
- 101 Consequential amendments
- PART 4 ADDITIONAL PENSIONS
- 102 Additional pension: upper accrual point to replace upper earnings limit from 2009–10
- PART 5 MISCELLANEOUS
- Miscellaneous provisions relating to pensions
- 103 Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions
- 104 Interest on late payment of levies
- 105 Payments to employers
- 106 Appointment of trustees
- 107 Intervention by the Regulator where scheme's technical provisions improperly determined
- 108 Delegation of powers by the Regulator
- 109 Exclusion of transfers out in certain cases
- Official pensions
- 110 Official pensions: adjustment of increases in survivors' pensions
- Information relating to state pension credit recipients
- 111 Disclosure of information relating to state pension credit recipients
- PART 6 GENERAL
- 112 Orders and regulations
- 113 Orders and regulations: supplementary
- 113A Service of documents and electronic working
- 114 Further provision etc.
- 115 Pre-consolidation amendments
- 116 Repeals
- 117 Interpretation
- 118 Commencement
- 119 Short title
- SCHEDULES
- SCHEDULE 1 REVALUATION OF ACCRUED BENEFITS ETC.
- PART 1 REVALUATION OF ACCRUED PENSION BENEFITS
- Amendments to Schedule 2 to the Pension Schemes (Northern Ireland) Act 1993
- PART 2 REVALUATION OF ACCRUED AMOUNTS ETC.
- Amendments to Schedule 6 to the 2005 Order
- PART 3 CONSEQUENTIAL AMENDMENTS
- SCHEDULE 2 ADDITIONAL PENSION CONSOLIDATION
- SCHEDULE 3 ADDITIONAL STATE PENSION ETC.: MINOR AND CONSEQUENTIAL AMENDMENTS
- The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- SCHEDULE 4 PENSION COMPENSATION PAYABLE ON DISCHARGE OF PENSION COMPENSATION CREDIT
- PART 1 INTRODUCTORY
- Introductory
- Interpretation
- Pension compensation age
- PART 2 TRANSFEREE ATTAINS PENSION COMPENSATION AGE BEFORE OR ON TRANSFER DAY
- Compensation payable to transferee
- Compensation payable to widow, widower or surviving civil partner
- PART 3 TRANSFEREE ATTAINS PENSION COMPENSATION AGE AFTER TRANSFER DAY
- Compensation payable to transferee
- Compensation payable to widower, widow or surviving civil partner
- Revaluation
- Commutation of periodic compensation
- Early payment of compensation
- Deferral of compensation
- Terminal illness lump sum: eligibility
- Terminal illness lump sum: application and evidence
- Terminal illness lump sum: determination of application
- Terminal illness lump sum: effect of successful application
- Terminal illness lump sum: information
- PART 4 PROVISIONS APPLICABLE IRRESPECTIVE OF AGE OF TRANSFEREE ON TRANSFER DAY
- Postponement of compensation
- Annual increase in periodic compensation
- Compensation cap
- Compensation in form of dependant's benefits
- Board's power to alter rates of revaluation and indexation
- SCHEDULE 5 PENSION COMPENSATION ON DIVORCE ETC.
- PART 1 AMENDMENTS OF THE MATRIMONIAL CAUSES (NORTHERN IRELAND) ORDER 1978
- PART 2 AMENDMENTS OF THE MATRIMONIAL AND FAMILY PROCEEDINGS (NORTHERN IRELAND) ORDER 1989
- PART 3 AMENDMENTS OF THE CIVIL PARTNERSHIP ACT 2004
- SCHEDULE 6 AMENDMENTS OF SCHEDULE 6 TO THE 2005 ORDER
- SCHEDULE 7 ADDITIONAL PENSION: CONSEQUENTIAL AMENDMENTS
- The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- SCHEDULE 8 CONTRIBUTION NOTICES AND FINANCIAL SUPPORT DIRECTIONS UNDER 2005 ORDER
- Introduction
- Contributions notices: material detriment test
- Contribution notices: acting or failing to act otherwise than in good faith
- Whether reasonable for Pensions Regulator to issue contribution notice
- Contribution notices: series of acts or failures to act
- Contribution notices and financial support directions: bulk transfers
- Financial support directions: meaning of “insufficiently resourced”
- Effect of amendments made by this Schedule
- Transitional provision
- SCHEDULE 9 INTEREST ON LATE PAYMENT OF LEVIES
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- The Pensions (Northern Ireland) Order 2005 (NI 1)
- SCHEDULE 10 REPEALS
- PART 1 PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
- PART 2 SAFEGUARDED RIGHTS
- PART 3 CONTRACTING-OUT: ABOLITION OF ALL PROTECTED RIGHTS
- PART 4 PENSION COMPENSATION
- PART 5 MISCELLANEOUS
- PART 6 ADDITIONAL PENSIONS
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