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Revenue-based Taxes and Benefits
Inland Revenue: National Insurance Contributions and Working Families Tax Credit Acts 2001-2002 Vol. 2 Pension Schemes Act 1993 Table of Contents
PSA93/S1. - Categories of pensions schemes.
PSA93/S7. - Issue of contracting-out and appropriate scheme certificates.
PSA93/S8. - Meaning of "contracted-out employment", "guaranteed minimum pension" and "minimum payment". References to the Board in s.8 are replaced (6.4.97) with references to the Secretary of State by para. 21 of Sch. 5 to the Pensions Act 1995 .
PSA93/S9. - Requirements for certification of schemes: general References to the Board in s.9 are replaced (6.4.97) with references to the Secretary of State, together with a grammatical consequential in s.9(4), by para. 21 of Sch. 5 to the Pensions Act 1995 .
PSA93/S10. - Protected rights and money purchase benefits.
PSA93/S11. - Elections as to employments covered by contracting-out certificates. References to the Board in s.11 are replaced (6.4.97) with references to the Secretary of State, together with grammatical consequentials, by para. 21 of Sch. 5 to the Pensions Act 1995 . (For regulation-making purposes only, the relevant substitutions in s.11(5)(d) came into force on 6.4.96).
PSA93/S12. - Determination of basis on which scheme is contracted-out
PSA93/S12A. The statutory standard
PSA93/S12B. -Reference scheme
PSA93/S12C. -Transfer communication, etc.
PSA93/S 12D. Entitlement to benefit
PSA93/S13. - Minimum pensions for earners.
PSA93/S14. - Earner's guaranteed minimum.
PSA93/S15. - Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.
PSA93/S15A. Reduction of guaranteed minimum in consequence of pension debit S.15A added with effect on or after 1 October 2000 (ax) by 1999(WRP) s.32 in respect of contracted out rights.(ax) By virtue of S.I.2000 No.1047(C.29) Sch. Pt.IV.
PSA93/S16. - Revaluation of earnings factors for purposes of s.14: early leavers etc.
PSA93/S17. - Minimum pensions for widows and widowers.
PSA93/S18. - Treatment of insignificant amounts.
PSA93/S19. - Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.
PSA93/S20.-Transfer of accrued rights
PSA93/S21. - Commutation, surrender and forfeiture.
PSA93/S22. ........repealed by 1995 c.26, see Annex 1
PSA93/S23.-Securing of benefits
PSA93/S24. - Sufficiency of resources
PSA93/S25. - Power for Board to impose conditions as to investments and resources.
PSA93/S26. - Persons who may establish scheme.
PSA93/S27. - Identification and valuation of protected rights.
PSA93/S28. - Ways of giving effect to protected rights.
PSA93/S28A and 28B inserted (13.3.96 for regulation-making purposes. 6.4.96 for all other purposes) by s.143 of Pensions Act 1995 .28A. - Requirements for interim arrangements.
PSA93/S28B. - Information about interim arrangements.
PSA93/S29. - The pension and annuity requirements.
PSA93/S30. - Securing of liability for protected rights.
PSA93/S31. - Investment and resources of schemes
PSA93/S32. - Suspension or forfeiture.
PSA93/S32A. - Discharge of protected rights on winding up: insurance policies. S.32A inserted (13.3.96 for regulation-making purposes, 6.4.96 for all other purposes) by s.146(1) of Pensions Act 1995 .
PSA93/S33. - Tax requirements to prevail over certification requirements.
PSA93/S33A. - Appropriate schemes: "Blowing the whistle". S.33A inserted (6.4.97) by s.147 of Pensions Act 1995 .
PSA93/S34. - Cancellation, variation, surrender and refusal of certificates.
PSA93/S35-36..... repealed by 1995 c.26, see Annex 1
PSA93/S37. - Alteration of rules of contracted-out schemes. S.37 substituted (6.4.97) by para. 39 of Sch. 5 to Pensions Act 1995 .
PSA93/S38. - Alteration of rules of appropriate schemes
PSA93/S39. - General power to make regulations.
PSA93/S40. - Scope of Chapter II.
PSA93/S41. - Reduced rates of Class 1 contributions for earners in contracted-out employment.
PSA93/S42. - Review and alteration of rates of contributions applicable under s.41.
PSA93/S Ss. 42A and 42B inserted (6.4.97) by s.137(5) of Pensions Act 1995 .42A. - Reduced rates of Class 1 contributions, and rebates
PSA93/S42B. - Determination and alteration of rates of contributions, and rebates, applicable under section 42A.
PSA93/S43. - Payment of minimum contributions to personal pension schemes.
PSA93/S44. - Earner's chosen scheme.
PSA93/S45. - Amount of minimum contributions.
PSA93/S45A. - Determination and alteration of rates of minimum contributions under section 45. S.45A inserted (13.3.96) by s.138(5) of Pensions Act 1995 .
PSA93/S45B. - Money purchase and personal pension schemes: verification of ages. S.45B inserted (6.4.97) by s.139 of Pensions Act 1995 .
PSA93/S46. - Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
PSA93/S47. Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of section 46.
PSA93/S48. - Reduced benefits where minimum payments or minimum contributions paid. S.48 is to cease to have effect for minimum payments or minimum contributions paid from 6.4.97, in consequence of s.140(3) of Pensions Act 1995
PSA93/S48A. - Additional pension and other benefits. S.48A inserted (6.4.97) by s.140(1) of Pensions Act 1995 .
PSA93/S49. - Women, married women and widows.
PSA93/S50. - Powers of Secretary of State to approve arrangements for scheme ceasing to be certified. References to the Board in s.50 are replaced (6.4.97) with references to the Secretary of State, together with grammatical consequentials. by para. 21 of Sch. 5 to Pensions Act 1995 .
PSA93/S51. - Calculation of guaranteed minimum pensions preserved under approved arrangements.
PSA93/S52. - Supervision of schemes which have ceased to be certified.
PSA93/S53. - Supervision: former contracted-out schemes.
PSA93/S54.-Supervision : former appropriate pension schemes
PSA93/S55. - Payment of state scheme premiums on termination of certified status
PSA93/S56. - Provisions supplementary to S.55
PSA93/S57. - Elections to pay contributions equivalent premiums.
PSA93/S58.-Amount of premiums payable under section 55
PSA93/S59. ......repealed by 1995 c.26.
PSA93/S60.-Effect of payment of premiums on rights
PSA93/S61. - Deduction of contributions equivalent premium from refund of scheme contributions.
PSA93/S62. - No recovery of state scheme premiums from earners etc.
PSA93/S63.-Further provisions concerning calculations relating to premiums
PSA93/S64-66......repealed by 1995 c.26,
PSA93/S67. - Non-payment of state scheme premiums.
PSA93/S68. - Unpaid premiums: supplementary.
PSA93/S155. - Requirement to give information to the Secretary of State or the Board for the purposes of certain provisions.
PSA93/S156.Information for purposes of contracting-out.
PSA93/S157. - Power of Secretary of State to obtain information in connection with applications under s.124.
PSA93/S158. - Disclosure of information between government departments etc.
PSA93/S158A. - Other disclosures by the Secretary of State. S.158A inserted (6.4.96) by Pensions Act 1995 , Sch. 6. para. 9.
PSA93/S166. - Reciprocity with other countries.
PSA93/S167. - Application of general provisions relating to administration of social security.
PSA93/S170. - Decisions and appeals S. 170 substituted (4.3.99) by para. 131 of Sch. 7 to S.S. Act 1998 . 1999(T) s.16(1) (into force on 5 July 1999 by virtue of S. I. 1999 No. 1662 (C.47) Sch. Pt. II) provides that the functions of the previous s.170(1) were transferred to the Board.
PSA93/S171. - Questions arising in proceedings.
PSA93/S171A. - Reports by Inland Revenue. Words & paras. substituted and inserted (5.7.99) by Transfer of Functions Act 1999 by Sch. 7, paras. 19 & 20.
PSA93/S177. - General financial arrangements.
PSA93/S181. General interpretation.
PSA93/S182. - Orders and regulations (general provisions).
PSA93/S183. - Sub-delegation.
PSA93/S184. - Consultation with Social Security Advisory Committee about regulations under s. 36(6).
PSA93/S185. - Consultations about other regulations.
PSA93/S186. - Parliamentary control of orders and regulations.
PSA93/S187. - Northern Ireland Constitution Act 1973: "reserved matters" 1973 c.36.
PSA93/S188. - Repeals.
PSA93/S189. - Transitional provisions and savings.
PSA93/S190. - Prospective and consequential amendments.
PSA93/S191. - Transitory modifications.
PSA93/S192. - Extent.
PSA93/S193. - Short title and commencement.
