Amendments proposed to the Child Support, Pensions and Social Security Bill - continued | House of Commons |
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Modification of earnings factors
Mr Jeff Rooker NC36 To move the following Clause:'.(1) In section 48A(5) of the Pension Schemes Act 1993 (power to modify the application of section 44(5) of the Social Security Contributions and Benefits Act 1992 where in any year a pensioner's earnings derive only partially from contracted-out employment) after "44(5)" there shall be inserted "or (5A)". (2) This section shall have effect in relation to the application of section 44(5A) of the Social Security Contributions and Benefits Act 1992 in the circumstances described in section 128(4) to (6) of the Pensions Act 1995.'.
Annual report on service pensions, war pensions and war widows' pensions
Mr Andrew Mackinlay NC4 To move the following Clause:'.After section 169 of the Pensions Act 1995 there shall be inserted
Notification
Mr Paul Burstow NC14 To move the following Clause:'.The Secretary of State shall in regulations make provision for the notification of additional pension contributors of any changes to the additional pension that will materially affect their entitlement.'.
Backdating of additional pension contributions
Mr Paul Burstow NC17 To move the following Clause:'The Secretary of State shall in regulations make provision for a scheme to back-date additional pension contributions to qualifying carers who would also have qualified under section 28 in any of the last 10 years.'.
Long term solvency of trust-based stakeholder schemes
Mrs Jacqui Lait NC18 To move the following Clause:'Trust-based stakeholder schemes shall be regulated and monitored as to their long term solvency.'.
Pensions and annuities
Mrs Jacqui Lait NC19 To move the following Clause:'.The Secretary of State may, by regulations, introduce alternative arrangements to those contained in sections 28, 28A, 28B and 29 of the Pension Schemes Act 1993 to the extent that he deems appropriate.'.
Alternatives to annuities
Mrs Jacqui Lait NC20 To move the following Clause:'.The Secretary of State may, by regulations, approve alternative schemes of payment of pensions to those people currently committed to annuities purchased on retirement.'.
War pensions for widows: entitlement
Mrs Jacqui Lait NC21 To move the following Clause:'(.(1) Subject to subsection (2), a widow in receipt of a widow's pension under any of the enactments mentioned in subsection (3) ("the DSS pension") and in receipt of a pension paid under the Armed Forces Pension Scheme shall on remarriage or when living together as husband and wife with a member of the opposite sex only retain the Forces Family Pension (attributable). (2) Subsection (1) does not apply to a widow in receipt of a basic pension under section 44 of the Social Security Contributions and Benefits Act 1992; and a widow in receipt of such a pension who has remarried or is living together as husband and wife with a member of the opposite sex may not retain the Forces Family Pension (attributable). (3) The enactments referred to in subsection (1) are
Conditions for coming into force of Part III
Mr Eric Pickles NC25 To move the following Clause:'48A. The measures in this Part shall not come into force until the Secretary of State shall have procured the publication by the Treasury Solicitor of
NEW SCHEDULES
Mr Jeff Rooker NS1 To move the following Schedule:
'ADDITIONAL PENSIONThe Schedule to be inserted after Schedule 4 to the Social Security Contributions and Benefits Act 1992 is as follows
"SCHEDULE 4AAdditional pensionPart IThe amount1.(1) The amount referred to in section 45(2)(c) above is to be calculated as follows
(2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 39(1), 39C(1), 48A(4), 48B(2) or 48BB(5) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years). (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences. (4) The second alternative number is the number of tax years in the period
(5) In this paragraph "relevant year" has the same meaning as in section 44 above.
Part IISurplus earnings factor2.(1) This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner's earnings factor.(2) The amount for the year is to be found as follows
(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows
Table 1
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows
Table 2
(5) Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner's earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above. (6) For the purposes of the tables in this paragraph
(7) In the calculation of "2QEF" the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). (8) In this paragraph "final relevant year" has the same meaning as in section 44 above.
Part IIIContracted-out employment etcIntroduction 3.(1) This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned.(2) The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme. (3) If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.
The amount 4. The amount for the year is amount C where
Amount A 5.(1) Amount A is to be calculated as follows.(2) If there is an assumed surplus in the pensioner's earnings factor for the year
(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows
Table 3
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows
Table 4
Amount B (first case) 6.(1) Amount B is to be calculated in accordance with this paragraph if the pensioner's employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme.(2) If there is an assumed surplus in the pensioner's earnings factor for the year
(3) The percentage is
Amount B (second case) 7.(1) Amount B is to be calculated in accordance with this paragraph if the pensioner's employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme.(2) If there is an assumed surplus in the pensioner's earnings factor for the year
(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows
Table 5
(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows
Table 6
Interpretation 8.(1) In this Part of this Schedule "salary related contracted-out scheme", "money purchase contracted-out scheme" and "appropriate personal pension scheme" have the same meanings as in the Pension Schemes Act 1993.(2) For the purposes of this Part of this Schedule the assumed surplus in the pensioner's earnings factor for the year is the surplus there would be in that factor for the year if section 48A(1) of the Pension Schemes Act 1993 (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year. (3) Section 44A above shall be ignored in applying section 44(6) above for the purposes of calculating amount B. (4) For the purposes of this Part of this Schedule
(5) In the calculation of "2QEF" the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). (6) In this Part of this Schedule "final relevant year" has the same meaning as in section 44 above.
Part IVOther cases9. The Secretary of State may make regulations containing provisions for finding the amount for a tax year in
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