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SOCIAL SECURITY (MISCELLANEOUS PROVISIONS) (NORTHERN IRELAND) ORDER 1977 - LONG TITLE



[30th March 1977] [{5}in a case where one or more of the five tax years ending
with the tax year in which the scheme ceases to be contracted-out is a
relevant year in relation to the earner, have effect, unless the prescribed
person otherwise elects in the prescribed manner, subject to the following
provisions, that is to say C >>( a ) any order made under Article 23 in any of
those five tax years increasing an earnings factor shall be disregarded (but
without prejudice to any increase made by the last order made under Article 23
before the beginning of those five tax years); and C >>( b ) any relevant
earnings factor derived from contributions in respect of any year (hereafter
in this paragraph referred to as ""the relevant contributions year'') shall be
treated as increased by 12 per cent. compound for each of those five tax
years, other than any of those years which E >> >(i) constitutes or begins
before the relevant contributions year, or E >>> (ii) begins after the final
relevant year in relation to the earner.]

(2) Regulations may provide that paragraph (1) shall have effect with
prescribed modifications in relation to a scheme which, immediately before it
ceased to be contracted-out, contained provisions authorised by Article 37(7)
of the Pensions Order.

(3) In this Article expressions used in Part IV of the Pensions Order have the
same meanings as in that Part.



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© 1977 Crown Copyright

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