(GC137/77)
Social Security Pensions Act 1975 (c. 60)
Contents
The Social Security Legislation (Application) (Pensions) Order 1977 (GC137/77) was made 15 April
1977 and approved by Tynwald 21 June 1977. That Order applies the Social Security Pensions Act
1975[1] (an Act of Parliament) to the Island subject to the exceptions, adaptations and modifications
provided for by article 3 of, and the Schedule to, that Order, and Schedule 1 to GC154/75.
Article 1(2) of the application Order provides that each provision of the applied Act, as amended by the
Schedule, shall, subject to paragraph (3), come into force, or as the case may be, be deemed to have
come into force in the Island on the same day as other provisions corresponding thereto in that Act, as it
has effect in Great Britain, came into force in Great Britain[2].
Article 1(3) provides that notwithstanding anything contained in paragraph (2), no provision of the
applied Act relating to mobility allowance (section 22) shall have effect in the Island before 4 th July
1977, and where any such provision relating to mobility allowance shall have come into force in Great
Britain before the said 4th July 1977 it shall have effect in the Island from the said 4th July 1977.
Article 4 provides that nothing in the application Order shall prejudice the application to the Isle of Man
of the following provisions of the applied Act as originally enacted, as they have effect, by virtue of
section 68(3) of that Act, namely (a)
section 59;
(b)
paragraph 18 of Schedule 4;
(c)
Schedule 5, so far as it repeals provisions of the Pensions (Increase) Act 1971 (an Act of
Parliament).
SOCIAL SECURITY PENSIONS ACT 1975
CHAPTER 60
ARRANGEMENT OF SECTIONS
Part I - Contributions
1.
Earnings limits (Repealed)
2.
Rates of contributions in respect of employed earners (Repealed)
3.
Married women and widows (Repealed)
4.
Persons over pensionable age (Repealed)
5.
Voluntary contributions (Repealed)
Part II - Benefits
Category A and B retirement pensions
1
2
6.
Rate of Category A retirement pension (Repealed)
7.
Rate of widow's Category B retirement pension (Repealed)
8.
Category B retirement pension for widower (Repealed)
9.
Special provision for surviving spouses (Repealed)
10.
Special provision for married women (Repealed)
11.
Application of earnings rule (Repealed)
c. 60.
The commencement dates are detailed at the end of this document.
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Social Security Pensions Act 1975 (c. 60)
Contents
Increase of retirement pension where entitlement is deferred (Repealed)
Widow's benefit
13.
Rate of widowed mother's allowance and widow's pension (Repealed)
Invalidity benefit and disablement pension
14.
Rate of invalidity pension for persons under pensionable age (Repealed)
15.
Invalidity pension for widows (Repealed)
16.
Invalidity pension for widowers (Repealed)
16A.
Entitlement to invalidity pension on termination of employment after a period of
entitlement to disability working allowance (Repealed)
17.
Invalidity allowance and disablement pension (Repealed)
Unemployment and sickness benefit
18.
Rate of unemployment and sickness benefit for persons under pensionable age
(Repealed)
Contribution conditions and earnings factors
19.
Contribution conditions for retirement pensions, widowed mother's allowance and
widow's pension (Repealed)
20.
Use of former spouse's contributions (Repealed)
21.
Calculation of earnings factor (Not applied)
Supplementary
22.
Mobility allowance (Repealed)
23.
Increase of long term benefits (Not applied)
24.
Power to modify provisions about graduated retirement benefit (Repealed)
25.
Simultaneous entitlement to more than one pension (Repealed)
Part III - Contracting-out
Preliminary
26.
Contracting-out of full contributions and benefits (Repealed)
Contracted-out rates of contributions and benefits
27.
Contracted-out rates of Class 1 contributions (Repealed)
28.
Review and alteration of contracted-out rates of class I contributions (Not applied)
29.
Contracted-out rates of benefit (Repealed)
Arrangements for contracting-out
30.
Contracted-out employment (Repealed)
31.
Contracting-out certificates (Repealed)
32.
Contracted-out schemes (Repealed)
Requirements for contracting-out
33.
Requisite benefit for earner (Repealed)
34.
Annual rate of earner's pension (Repealed)
35.
Earner's guaranteed minimum (Repealed)
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Contents
35A.
Calculation of guaranteed minimum pensions preserved under approved
arrangements (Repealed)
36.
Requisite benefit for widow (Repealed)
37.
Earner's salary as factor of widow's pensions (Repealed)
37A.
Annual increase of guaranteed minimum pensions (Repealed)
38.
Transfer of accrued rights (Repealed)
39.
Commutation, surrender and forfeiture (Repealed)
40.
Financing and assurance of benefits (Repealed)
41.
Sufficiency of resources (Repealed)
Protection of pensions
41A.
Earner’s pensions (Repealed)
41AA.
Earner’s pensions (Repealed)
41B.
Widow's pensions (Repealed)
41C.
Provisions supplementary to sections 41AA and 41B (Repealed)
41D.
Advice of Department on questions whether sections 41AA or 41B overrides
provisions of schemes (Repealed)
41E.
Determination of questions whether schemes conform with sections 41AA to 41C
(Repealed)
State scheme premiums
42.
Premium on termination of contracted-out employment (Repealed)
43.
Premium under section 42: additional provisions (Repealed)
44.
Premium on termination of contracted-out scheme (Repealed)
44ZA.
Money purchase schemes: contracted-out protected rights premium (Repealed)
44A.
Transfer premiums (Repealed)
45.
Premium where guaranteed minimum pension excluded from full revaluation
(Repealed)
46.
Provisions as to actuarial tables (Repealed)
47.
Deduction of premium from refund of contributions (Repealed)
Supplementary
48.
Guaranteed minimum pensions to be inalienable (Repealed)
49.
Supervision of schemes which have ceased to be contracted-out (Repealed)
50.
Alteration of rules of contracted-out schemes (Repealed)
51.
Information as to guaranteed minimum pensions (Repealed)
51A.
Refusal and cancellation of contracting-out certificates (Repealed)
52.
Contracting-out regulations (Repealed)
Part IV - Occupational pensions
The revaluation percentage
52A.
Duty of Department to specify revaluation percentage (Repealed)
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52B.
Social Security Pensions Act 1975 (c. 60)
Contents
Revaluation and transfer values (Repealed)
Extinguishment of liability of scheme for pensions secured by insurance policies or annuity
contracts
52C.
Cases where a schemes liability is discharged (Repealed)
52D.
Guaranteed minimum pensions under contracted-out schemes - supplementary
(Repealed)
Equal access to occupational pension schemes
53.
Equal access requirements (Repealed)
54.
Duty to bring schemes into conformity with equal access requirements (Repealed)
55.
Determination of questions whether scheme conforms with equal access
requirements (Repealed)
56.
Modification of schemes to secure conformity (Repealed)
Information about and registration of occupational pension schemes
56A.
Power to make regulations requiring disclosure of information about schemes to
members etc. (Repealed)
56B.
The registrar of occupational pensions schemes (Repealed)
56C.
Documents to be lodged with registrar (Repealed)
56D.
Provisions relating to the annual report (Repealed)
56E.
Additional documents for members etc. and registrar (Repealed)
56F.
Power of registrar to accept information on microfilm etc. (Repealed)
56G.
Inspection and production of documents kept by registrar (Repealed)
56H.
Fees (Repealed)
56J.
Power of registrar to direct removal of documents to public record office etc.
(Repealed)
56K.
Penalty for default (Repealed)
56L.
Further default powers (Repealed)
56M.
Disclosure of information by income tax and Department (Repealed)
56N.
Registrar's reports (Repealed)
Auditors
56P.
Regulations as to auditors (Repealed)
Other provisions
57.
Disclosure of information by the Department (Repealed)
57A.
Restrictions on investment of scheme's resources in employer-related assets
(Repealed)
57B.
Grants by the Department to advisory bodies etc. (Repealed)
57C.
Requirement for independent trustees where employer becomes insolvent etc.
(Repealed)
57D.
Independent trustees further provisions (Repealed)
58.
Priority in bankruptcy etc. (Repealed)
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Contents
58A.
Annual increase in rate of pension other than guaranteed minimum pension or
money purchase benefit (Repealed)
58B.
Deficiencies in the assets of a scheme on winding up (Repealed)
59.
Increase of official pensions
81
Modification of effect of section 59(5)
84
Definition
59A.
Part IVA - The Pensions Ombudsman
59B.
The Pensions Ombudsman (Repealed)
59C.
Functions of the Pensions Ombudsman (Repealed)
59D.
Death, insolvency or disability of authorised complainant (Repealed)
59E.
Staying court proceedings where a complaint is made or a dispute is referred
(Repealed)
59F.
Procedure on an investigation (Repealed)
59G.
Investigations: further provisions (Repealed)
59H.
Determinations of the Pensions Ombudsman (Repealed)
59J.
Power to make special county court rules (Repealed)
59K.
Registration of occupational and personal pension schemes (Repealed)
Part V - General
60.
Determination of questions (Repealed)
60ZA.
Levies towards meeting certain expenditure under this Act (Repealed)
60A.
Treatment of insignificant amounts (Repealed)
60B.
Guaranteed minimum pensions attributable in part to period before 1988-1989
(Repealed)
61.
Consultation about regulations (Not applied)
62.
Other provisions about regulations and orders (Not applied)
63.
Transitional provisions
86
64.
Expenses and receipts
86
65.
Amendments of enactments; repeals
87
66.
Interpretation (Repealed)
67.
Commencement (Not applied)
68.
Short title, citation and extent
87
Schedule 1 - Increase of pension where entitlement is deferred (Repealed)
Schedule 1A - Revaluation of pensions and transfer values (Repealed)
Schedule 2 - Contracting-out regulations (Repealed)
Schedule 3 - Priority in bankruptcy etc. (Repealed)
Schedule 3A - Annual increase in rate of certain occupational pensions (Repealed)
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Contents
Schedule 4 - Consequential and other amendments
Part I - Enactments of Tynwald
89
Part II - Enactments of the Parliament of the United Kingdom as those Acts have effect in
the Island by virtue of Orders under Section 1 of the Social Security Legislation
(Application) Act 1974
89
Schedule 5 - Repeals
Part I - Enactments of Tynwald
90
Part II - Enactments of the Parliament of the United Kingdom as those Acts have effect in
the Island by virtue of Orders under Section 1 of the Social Security Legislation
(Application) Act 1974
90
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Part I - Contributions
1.
Earnings limits (Repealed)
2.
Rates of contributions in respect of employed earners (Repealed)
[Section 2 repealed by Schedule 2 to the Social Security (Miscellaneous Provisions) Act 1977
(GC121/80).]
3.
Married women and widows (Repealed)
4.
Persons over pensionable age (Repealed)
5.
Voluntary contributions (Repealed)
[Part I repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).]
Part II - Benefits
Category A and B retirement pensions
6.
Rate of Category A retirement pension (Repealed)
7.
Rate of widow's Category B retirement pension (Repealed)
8.
Category B retirement pension for widower (Repealed)
9.
Special provision for surviving spouses (Repealed)
10.
Special provision for married women (Repealed)
[Sections 6 to 10 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).]
11.
Application of earnings rule (Repealed)
[Section 11 repealed by Schedule 9 to the Social Security Act 1989 (GC422/89).]
12.
Increase of retirement pension where entitlement is deferred (Repealed)
Widow's benefit
13.
Rate of widowed mother's allowance and widow's pension (Repealed)
Invalidity benefit and disablement pension
14.
Rate of invalidity pension for persons under pensionable age (Repealed)
15.
Invalidity pension for widows (Repealed)
16.
Invalidity pension for widowers (Repealed)
16A.
Entitlement to invalidity pension on termination of employment after a period of
entitlement to disability working allowance (Repealed)
[Sections 12 to 16A repealed by Schedule 1 to the Social Security (Consequential Provisions) Act
1992 (SD507/94).]
17.
Invalidity allowance and disablement pension (Repealed)
[Section 17 repealed by paragraph 19 of Schedule 1 to the Social Security Act 1979 (GC121/80).]
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Unemployment and sickness benefit
18.
Rate of unemployment and sickness benefit for persons under pensionable age (Repealed)
Contribution conditions and earnings factors
19.
Contribution conditions for retirement pensions, widowed mother's allowance and widow's
pension (Repealed)
20.
Use of former spouse's contributions (Repealed)
[Sections 18 to 20 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).]
21.
Calculation of earnings factor (Not applied)
Supplementary
22.
Mobility allowance (Repealed)
[Section 22 repealed by Schedule 4 to the Disability Living Allowance and Disability Working
Allowance Act 1991 (GC129/92).]
23.
Increase of long term benefits (Not applied)
24.
Power to modify provisions about graduated retirement benefit (Repealed)
25.
Simultaneous entitlement to more than one pension (Repealed)
[Sections 24 and 25 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act
1992 (SD507/94).]
Part III - Contracting-out
Preliminary
26.
Contracting-out of full contributions and benefits (Repealed)
Contracted-out rates of contributions and benefits
27.
Contracted-out rates of Class 1 contributions (Repealed)
[Sections 26 and 27 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
28.
Review and alteration of contracted-out rates of class I contributions (Not applied)
29.
Contracted-out rates of benefit (Repealed)
Arrangements for contracting-out
30.
Contracted-out employment (Repealed)
31.
Contracting-out certificates (Repealed)
32.
Contracted-out schemes (Repealed)
Requirements for contracting-out
33.
Requisite benefit for earner (Repealed)
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Social Security Pensions Act 1975 (c. 60)
Annual rate of earner's pension (Repealed)
[Section 34 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87).]
35.
Earner's guaranteed minimum (Repealed)
35A.
Calculation of guaranteed minimum pensions preserved under approved arrangements
(Repealed)
36.
Requisite benefit for widow (Repealed)
37.
Earner's salary as factor of widow's pensions (Repealed)
[Section 37 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87).]
37A.
Annual increase of guaranteed minimum pensions (Repealed)
38.
Transfer of accrued rights (Repealed)
39.
Commutation, surrender and forfeiture (Repealed)
40.
Financing and assurance of benefits (Repealed)
41.
Sufficiency of resources (Repealed)
Protection of pensions
41A.
Earner’s pensions (Repealed)
[Section 41A repealed by Schedule 6 to the Social Security Act 1985 (GC272/85).]
41AA. Earner’s pensions (Repealed)
41B.
Widow's pensions (Repealed)
41C.
Provisions supplementary to sections 41AA and 41B (Repealed)
41D.
Advice of Department on questions whether sections 41AA or 41B overrides provisions of
schemes (Repealed)
41E.
Determination of questions whether schemes conform with sections 41AA to 41C (Repealed)
State scheme premiums
42.
Premium on termination of contracted-out employment (Repealed)
43.
Premium under section 42: additional provisions (Repealed)
44.
Premium on termination of contracted-out scheme (Repealed)
44ZA. Money purchase schemes: contracted-out protected rights premium (Repealed)
44A.
Transfer premiums (Repealed)
45.
Premium where guaranteed minimum pension excluded from full revaluation (Repealed)
46.
Provisions as to actuarial tables (Repealed)
[Section 46 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87).]
47.
Deduction of premium from refund of contributions (Repealed)
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Supplementary
48.
Guaranteed minimum pensions to be inalienable (Repealed)
49.
Supervision of schemes which have ceased to be contracted-out (Repealed)
50.
Alteration of rules of contracted-out schemes (Repealed)
51.
Information as to guaranteed minimum pensions (Repealed)
51A.
Refusal and cancellation of contracting-out certificates (Repealed)
52.
Contracting-out regulations (Repealed)
Part IV - Occupational pensions
The revaluation percentage
52A.
Duty of Department to specify revaluation percentage (Repealed)
52B.
Revaluation and transfer values (Repealed)
Extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts
52C.
Cases where a schemes liability is discharged (Repealed)
52D.
Guaranteed minimum pensions under contracted-out schemes - supplementary (Repealed)
Equal access to occupational pension schemes
53.
Equal access requirements (Repealed)
54.
Duty to bring schemes into conformity with equal access requirements (Repealed)
55.
Determination of questions whether scheme conforms with equal access requirements
(Repealed)
56.
Modification of schemes to secure conformity (Repealed)
Information about and registration of occupational pension schemes
56A.
Power to make regulations requiring disclosure of information about schemes to members
etc. (Repealed)
56B.
The registrar of occupational pensions schemes (Repealed)
56C.
Documents to be lodged with registrar (Repealed)
56D.
Provisions relating to the annual report (Repealed)
56E.
Additional documents for members etc. and registrar (Repealed)
56F.
Power of registrar to accept information on microfilm etc. (Repealed)
56G.
Inspection and production of documents kept by registrar (Repealed)
56H.
Fees (Repealed)
56J.
Power of registrar to direct removal of documents to public record office etc. (Repealed)
56K.
Penalty for default (Repealed)
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56L.
Further default powers (Repealed)
56M.
Disclosure of information by income tax and Department (Repealed)
56N.
Registrar's reports (Repealed)
Part IV
Section 59
Auditors
56P.
Regulations as to auditors (Repealed)
Other provisions
57.
Disclosure of information by the Department (Repealed)
57A.
Restrictions on investment of scheme's resources in employer-related assets (Repealed)
57B.
Grants by the Department to advisory bodies etc. (Repealed)
57C.
Requirement for independent trustees where employer becomes insolvent etc. (Repealed)
57D.
Independent trustees further provisions (Repealed)
58.
Priority in bankruptcy etc. (Repealed)
58A.
Annual increase in rate of pension other than guaranteed minimum pension or money
purchase benefit (Repealed)
58B.
Deficiencies in the assets of a scheme on winding up (Repealed)
[Sections 29 to 58B repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
59.
Increase of official pensions
(1) Where by virtue of [1section 151 of the Administration Act a direction is given that the sums
mentioned in section 150(1)(c) of that Act (as those sections have effect in Great Britain)], are to be
increased by a specified percentage the Treasury shall by order provide that the annual rate of an official
pension may, if a qualifying condition is satisfied or the pension is [2a derivative or substituted pension or
a relevant injury pension], be increased in respect of any period beginning on or after the date on which
the direction takes effect (a)
if the pension began before the beginning of the base period for that direction, by the same
percentage as that specified in the direction;
(b)
if the pension began during the base period, by that
A
percentage multiplied by ---- where A is the number of
B
complete months in the period between the beginning of the pension and the end of the
base period and B is the number of complete months in the base period.
(2) Where an order is made under this section in consequence of any such direction as aforesaid the
order shall, in addition to the provision required by subsection (1) above, authorise the payment of an
increase in respect of any lump sum that becomes payable during the base period for that direction, being
an increase equal to
1
Words substituted by paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).
2
Words substituted by section 1(7) of the Pensions (Miscellaneous Provisions) Act 1990 (GC291/92).
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the percentage specified in the direction multiplied by
Part IV
Section 59
A
---- where B
(a)
A is the number of complete months in the period between the beginning date for the lump
sum (or, if later, the date from which it was last authorised to be increased by an order
under this section) and the date on which it becomes payable; and
(b)
B is the number of complete months in that base period.
(3) In the case of the first order made under this section in consequence of any such direction as
aforesaid, subsection (1) above shall have effect as if the increase required to be authorised in the case of
any pension (whether beginning before or during the base period) were an increase equal to
A
the percentage specified in the direction multiplied by ---B
where (a)
A is the number of complete months in the period between the beginning of the pension
(or, if later, the date from which it was last authorised to be increased by an order under
section 2 of the Pensions (Increase) Act 1974 (an Act of Tynwald) ) and the end of the
base period for that direction; and
(b)
B is the number of complete months in that base period.
(4) In the case of the first order so made under this section, subsection (2) above shall have effect as
if (a)
for the reference to any lump sum that becomes payable during the base period there were
substituted a reference to any lump sum that becomes or has become payable before the
end of the base period but after the date from which official pensions were last increased
by an order under section 2 of the Pensions (Increase) Act 1974 (an Act of Tynwald); and
(b)
the reference in paragraph (a) of the subsection to the date from which the lump sum was
last authorised to be increased were a reference to the date specified in paragraph (a)
above.
(5) The increases in the rate of a pension that may be provided for by an order under this section are
to be calculated by reference to the basic rate of the pension as authorised to be increased by section 1 of
the said Act of 1974 or by any order under section 2 of that Act or this section; but where [1(a) a person is entitled to a guaranteed minimum pension when an order under this section
comes into force; and
(b)
entitlement to that guaranteed minimum pension arises from an employment from which
(either directly or by virtue of the payment of a transfer credit [2]) entitlement to the
official pension also arises;
the amount by reference] to which any increase authorised by that or any subsequent order is to be
calculated shall be reduced by an amount equal to the rate of the guaranteed minimum pension.
1
2
Words substituted by section 11(1) of the Social Security Act 1979 (GC121/80).
Words omitted by paragraph 33 of Schedule 5 and Schedule 6 to the Social Security Act 1985 (GC272/85).
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Part IV
Section 59
[1(5ZA) In the application of subsection (5) above in relation to a [2surviving spouse’s] or surviving
civil partner’s] pension in a case where the pensioner becomes entitled on the death of the deceased
spouse [3or civil partner] to such guaranteed minimum pension as is there mentioned (a)
the pensioner shall be treated as having been entitled to that guaranteed minimum pension
at all times during the period beginning with the date on which the deceased spouse [4or
civil partner] became entitled to a guaranteed minimum pension and ending with the date
of the death;
(b)
the rate of the guaranteed minimum pension to which the pensioner's treated as so entitled
at any time during that period [5(“the relevant time”)] shall be taken to be [6the rate
provided for in subsection (5ZB);]; and
(c)
the amount by reference to which any increase in the [7[8surviving spouse’s] or surviving
civil partner’s] pension is to be calculated shall, subject to any directions under section
59A below (whether made before or after the coming into force of this subsection), be
accordingly reduced under that subsection by an amount equal to the rate, as determined
under paragraph (b) above, of the guaranteed minimum pension to which the pensioner is
treated as entitled.
[9]]
[10(5ZB) The rate referred to in subsection (5ZA)(b) is (a)
in the case of a [11pension payable to a woman in respect of the services of her deceased
male spouse], one half of the rate of the deceased husband’s guaranteed minimum pension
at the relevant time;
(b)
in the case of a [12any other surviving spouse’s] pension, one half of so much of the rate of
the deceased [13spouse’s] guaranteed minimum pension at the relevant time as is
attributable to earnings factors for the tax year 1988-89 and subsequent tax years;
(c)
in the case of a surviving civil partner’s pension, one half of so much of the rate of the
deceased civil partner’s guaranteed minimum pension at the relevant time as is attributable
to earnings factors for the tax year 1988-89 and subsequent tax years.
(5ZC) Subsection (5ZA) [14(a) does not apply to(i)
a pension payable to a woman in respect of the services of her deceased male
spouse; or
(ii)
a pension payable to a man in respect of the services of his deceased female spouse,
1
Subsection inserted by section 5(1) of the Pensions (Miscellaneous Provisions) Act 1990 (GC291/92).
Words substituted by paragraph 1(2)(a) of Part 1 of Schedule 2 to SD2016/0193 from 22 July 2016.
3
Words inserted by section 137(3)(b) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
4
Words inserted by section 137(4) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
5
Words inserted by section 137(5)(a) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
6
Words substituted by section 137(5)(b) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
7
Words substituted by paragraph 1(2)(b) of Part 1 of Schedule 2 to SD2016/0193 from 22 July 2016.
8
Words substituted by section 137(6) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
9
Words omitted by section 137(7) of the Pensions Act 2008 from 13 March 2014 (SD851/09).
10
Subsections (5ZB) and (5ZC) inserted by section 137(8) of the Pensions Act 2008 from 13 March 2014
(SD851/09).
11
Words substituted by paragraph 1(2)(a)(i) of Schedule 2 to SD2016/0224 from 22 July 2016.
12
Word substituted by paragraph 1(2)(a)(ii)(aa) of Schedule 2 to SD2016/0224 from 22 July 2016.
13
Word substituted by paragraph 1(2)(a)(ii)(bb) of Schedule 2 to SD2016/0224 from 22 July 2016.
14
Paragraph substituted by paragraph 1(2)(b)(i) of Schedule 2 to SD2016/0224 from 22 July 2016.
2
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Social Security Pensions Act 1975 (c. 60)
Part IV
Sections 59 - 59A
in respect of any service of the deceased spouse if that deceased spouse’s pension in
respect of that service became payable before 24 July 1990;]
(b)
applies to a [1pension due to a surviving spouse who was married to someone of the same
sex and a] surviving civil partner’s pension only in respect of amounts payable after the
coming into operation of this subsection.]
[2(5A) Nothing in [3section 110(2) or (3) of, or paragraph 10 of Schedule 6 to, the Pension Schemes
Act 1993] authorises any deduction from an increase in the rate of an official pension under this section.]
(6) [Not applied].
(7) In this section "base period", in relation to any such direction as is mentioned in subsection (1) above, means
the period ending with the coming into force of that direction and beginning with the coming into
force of the last previous such direction or, if there was none, with [413th November 1978 (date
of the relevant order under section 124 of the principal Act as that section has effect in Great
Britain, increasing rates of benefit);]
"beginning date", in relation to a lump sum, shall be construed in accordance with sections 7(2)
and 8(2)(a) of the said Act of 1974;
[5"employment", "guaranteed minimum pension" and "transfer credit" have the same meaning as
in section 181(1) of the Pension Schemes Act 1993;]
"lump sum" includes an instalment of a lump sum;
[6]
and this section [7and section 59A of this Act] and the said Act of 1974 shall have effect as if this section
[7and section 59A of this Act] were contained in Part I of that Act.
[8(8) Where, for the purposes of this section, it is necessary to calculate the number of complete
months in any period an incomplete month shall be treated as a complete month if it consists of at least
16 days.]
Definition
[9
59A.
Modification of effect of section 59(5)
(1) This section applies where the amount by reference to which an increase in an official pension is
to be calculated would, but for the provisions of this section, be reduced under section 59(5) of this Act
by an amount equal to the rate of a guaranteed minimum pension.
(2) The Isle of Man Civil Service Commission may direct that in such cases or classes of case as may
be specified in the direction -
1
Words inserted by paragraph 1(2)(b)(ii) of Schedule 2 to SD2016/0224 from 22 July 2016.
Subsection inserted by section 9(8) of the Social Security Act 1986 (GC85/87).
3
Words substituted by paragraph 9(1)(a) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).
4
Words substituted by section 11(2) of the Social Security Act 1979 (GC121/80).
5
Definition inserted by paragraph 9(1)(b) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).
6
Definition of “widower’s pension” omitted by paragraph 1(2)(c) of Schedule 2 to SD2016/0224 from 22 July
2016.
7
Words inserted by paragraph 20 of Schedule 3 to the Social Security Act 1979 (GC121//80).
8
Subsection inserted by section 11(3) of the Social Security Act 1979 (GC121/80).
9
Section 59A inserted by section 11(4) of the Social Security Act 1979 (GC121/80).
2
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Part IV - Section 59A Part V - Section 60ZA
(a)
no such reduction shall be made; or
(b)
the reduction shall be of an amount less than the rate of the guaranteed minimum pension;
and in any case to which such a direction applies the increase shall in respect of such period or periods as
may be specified in the direction, be calculated in accordance with the direction, notwithstanding section
59(5).
[1(2A) Where in any tax year [2as defined in section 181(1) of the Pension Schemes Act 1993] (a)
an increase is calculated in accordance with a direction under this section; and
(b)
the amount by reference to which the increase is calculated, or any part of it, is increased in
that tax year under [3section 109 of the Pension Schemes Act 1993],
the increase calculated in accordance with the direction shall be reduced by the amount of the increase
under [4that section].]
(3) A direction under this section may provide that where it has applied in any case and ceases to
apply in that case, the rate of official pension for any period following the date on which the direction
ceases to apply shall, in such circumstances as may be specified in the direction, be calculated as if the
direction had never applied.
(4) A direction under this section may provide that the rate of an official pension shall, in such
circumstances as may be specified in the direction, be calculated as if the direction had been in force at
all times during such period as may be so specified.
(5) A direction made under subsection (2) above may be varied or revoked by a subsequent
direction.]
Part IVA - The Pensions Ombudsman
59B.
The Pensions Ombudsman (Repealed)
59C.
Functions of the Pensions Ombudsman (Repealed)
59D.
Death, insolvency or disability of authorised complainant (Repealed)
59E.
Staying court proceedings where a complaint is made or a dispute is referred (Repealed)
59F.
Procedure on an investigation (Repealed)
59G.
Investigations: further provisions (Repealed)
59H.
Determinations of the Pensions Ombudsman (Repealed)
59J.
Power to make special county court rules (Repealed)
59K.
Registration of occupational and personal pension schemes (Repealed)
Part V - General
60.
Determination of questions (Repealed)
60ZA. Levies towards meeting certain expenditure under this Act (Repealed)
1
Subsection inserted by section 9(9) of the Social Security Act 1986 (GC85/87).
Words inserted by paragraph 9(2)(a) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).
3
Words substituted by paragraph 9(2)(b) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).
4
Words substituted by paragraph 9(2)(c) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).
2
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Social Security Pensions Act 1975 (c. 60)
Part V
Sections 60A - 64
60A.
Treatment of insignificant amounts (Repealed)
60B.
Guaranteed minimum pensions attributable in part to period before 1988-1989 (Repealed)
[Sections 59B to 60B repealed by Part I of Schedule 5 to the Pension Schemes Act 1993
(SD531/95).]
61.
Consultation about regulations (Not applied)
62.
Other provisions about regulations and orders (Not applied)
63.
Transitional provisions
(1) Regulations may make provision for any transitional matter connected with the coming into force
of this Act.
(2) Without prejudice to the generality of subsection (1) above, regulations may in particular (a)
make provision whereby a contribution paid or credited before (or in respect of a period
before) commencement is treated, for the purposes of entitlement to or the calculation of
any benefit, as having been paid or credited at a specified time or in respect of earnings of
a specified amount;
(b)
make provision whereby a person who has satisfied any contribution condition before
commencement is treated as having satisfied any contribution condition having effect by
virtue of this Act;
(c)
modify any contribution condition in cases where the period in relation to which it is to be
satisfied begins before and ends after commencement;
(d)
modify any provision of this Act in relation to persons who have attained the age of 16
before commencement;
(e)
make provision with respect to the operation of Schedule 1 to this Act in relation to
persons who have attained pensionable age before commencement but have not then
retired from regular employment;
(f)
make provision for effecting orderly transition between Part III of the National Insurance
(Isle of Man) Act 1971 (an Act of Tynwald) and Part III of this Act, including provision
modifying for that purpose any provision of those Parts;
[1(g) ......]
(h)
make provision for the preservation of rights under any provision repealed or modified by
this Act or otherwise for securing continuity between any such provision and any provision
of this Act.
(3) In subsection (2) above "commencement" means the time of the coming into force of any
provision of this Act specified in the regulations in question.
64.
Expenses and receipts
(1) There shall be paid out of the moneys provided by Tynwald -
1
(a)
any expenses of the Department or any other government department under this Act;
(b)
any increase attributable to this Act in the sums falling to be paid out of moneys so
provided under any other Act.
Subparagraph repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).
Supplement No. 142 [March 2014]
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Part V
Sections 64 - 68
(2) [1Section 165(5) of the Administration Act] (reimbursement of expenses out of the National
Insurance Fund) shall have effect in relation to the expenses mentioned in paragraph (a) of subsection (1)
above as it has effect in relation to the expenses mentioned in [2section 163(2)(a) of that Act][3].
(3) Any [4contributions equivalent premium] received by the Department under this Act shall be paid
by the Department into the National Insurance Fund.
65.
Amendments of enactments; repeals
(1) The enactments mentioned in Part I of Schedule 4 to this Act shall have effect with the
amendments there specified being amendments consequential on the provisions of this Act and otherwise
required in connection with those provisions.
(2) The enactments mentioned in Part II of Schedule 4 to this Act shall have effect, and be deemed
always to have had effect, with the amendments there specified, being amendments required for the
correction in certain minor respects of the social security consolidation Acts passed in March 1975.
(3) The enactments mentioned in Schedule 5 to this Act are hereby repealed to the extent specified in
the third column of that Schedule.
[5(4) ......]
(5) [Not applied].
66.
Interpretation (Repealed)
[Section 66 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
67.
Commencement (Not applied)
68.
Short title, citation and extent
(1) This Act may be cited as the Social Security Pensions Act 1975.
(2) The Social Security Act 1975 and this Act may be cited together as the Social Security Act 1975.
(3) The following provisions of this Act have the same extent as the Pensions (Increase) Act 1974 (an
Act of Tynwald) (a)
[6sections 59 and 59A];
(b)
paragraph 18 of Schedule 4;
(c)
Schedule 5, so far as it repeals provisions of that Act.
(4) [Not applied].
1
Words substituted by paragraph 39(a) of Schedule 2 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).
2
Words substituted by paragraph 39(b) of Schedule 2 to the Social Security (Consequential Provisions) Act 1992
(SD507/94).
3
Text repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).
4
Words substituted by paragraph 6(3) of Schedule 5 to the Pensions Act 1995 from 6 April 1997 (SD501/97).
5
Subsection repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).
6
Words substituted by paragraph 22 of Schedule 3 to the Social Security Act 1979 (GC121/80).
Supplement No. 142 [March 2014]
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(GC137/77)
Social Security Pensions Act 1975 (c. 60)
Schedules 1 - 3A
Schedule 1 - Increase of pension where entitlement is deferred (Repealed)
[Repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).]
Schedule 1A - Revaluation of pensions and transfer values (Repealed)
Schedule 2 - Contracting-out regulations (Repealed)
Schedule 3 - Priority in bankruptcy etc. (Repealed)
Schedule 3A - Annual increase in rate of certain occupational pensions (Repealed)
[Schedules 1A to 3A repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
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Schedule 4
Part I - Paragraphs 1 - 11 Part II - Paragraphs 12 - 35
Schedule 4 - Consequential and other amendments
Part I - Enactments of Tynwald
Bankruptcy Code Amendment Act 1903 (Vol. VII, p. 416)
1.
[Repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
Preferential Payments Act 1908 (Vol. VIII, p.143)
2.
[Amended section 3 of the Preferential Payments Act 1908.]
3.
[Amended section 4.]
Law Reform (Personal Injuries) Act 1949 (Vol. XVII, p.429)
4.
[Amended section 2 of the Law Reform (Personal Injuries) Act 1949.]
Maintenance Orders (Attachment of Earnings) Act 1962 (c. 18)
5.
[Amended paragraph 2 of the Schedule to the Maintenance Orders (Attachment of Earnings) Act 1962.]
Supplementary Benefit (Isle of Man) Act 1970 (c.15) (Isle of Man Board of Social Security Act 1970)
6. - 8.
[Spent following the repeal of the Supplementary Benefit (Isle of Man) Act 1970.]
The Pensions (Increase) Act 1974 (c.27)
9.
[Amended section 5(3) of the Pensions (Increase) Act 1974.]
10. [Amended section 6(4) of that Act.]
Family Income Supplements (Isle of Man) Act 1975 (c.3)
11. [Spent following the repeal of the Family Income Supplements (Isle of Man) Act 1975.]
Part II - Enactments of the Parliament of the United Kingdom as those Acts have effect in the
Island by virtue of Orders under Section 1 of the Social Security Legislation (Application) Act
1974
The Social Security Act 1973 (c.38)
12. - 18. [Repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
19.
[Repealed by Part II of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
20. & 21. [Repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).]
The National Insurance Act 1974 (c.14)
22.
[Repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).]
The Social Security Act 1975 (c.14)
23. - 33. [Repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).]
34.
[Amended section 34(1) of the Social Security Act 1975.]
35.
[Repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).]
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36.
Social Security Pensions Act 1975 (c. 60)
Schedule 4
Part II - Paragraphs 36 - 49 Schedule 5 - Parts I - II
[Amended section 135(2) of the Social Security Act 1975.]
37. - 48. [Repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).]
The Social Security (Consequential Provisions) Act 1975
49.
[Amended paragraph 9(1)(b) of Schedule 3 to the Social Security (Consequential Provisions) Act 1975.]
Schedule 5 - Repeals
Part I - Enactments of Tynwald
Chapter
Short title
Extent of repeal
1974 c.27
The Pensions (Increase) Act
1974
Section 2 but without prejudice to any existing order under
that section.
G.C. No. 132/74
The Pensions (Increase) Order
1974
In paragraph (a) of Article 1, omit “2(1)”.
Part II - Enactments of the Parliament of the United Kingdom as those Acts have effect in the
Island by virtue of Orders under Section 1 of the Social Security Legislation (Application) Act
1974
Chapter
1973 c.38.
Short title
Extent of repeal
The Social Security Act 1973.
Section 1(7), (8) and (9).
Section 23(1).
In section 51, subsections (1), (2) and (4), in subsection (5)
the words “in subsection (4)(a) above and”
and subsections (6), (8) and (9).
In section 52, subsections (1) to (7), in subsection (8) the
words “for the purposes of recognition, and” and “other”
and subsection (9).
Sections 53 to 57.
Section 58(1)(c), (3), (4) and (5).
In section 59, in subsection (1) the words in brackets, and
subsections (2) to (9).
Section 60.
Section 61(1) to (3).
Section 62.
Part III.
Section 85.
In section 86, in subsection (4), paragraph (b) together with
the word “or” immediately preceding it.
Section 88.
In section 89, in subsection (3), paragraph (c); and
subsection (4).
Section 91(3).
In section 92, subsections (1) and (2); in subsection (4) the
words from “the recovery” onwards; and subsections (5)
to (7).
Section 93.
Section 98(2).
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Chapter
Social Security Pensions Act 1975 (c. 60)
Schedule 5
Part II
Short title
Extent of repeal
1973 c.38
(Cont’d.)
The Social Security Act 1973.
(Cont’d.)
In section 99, in subsection (1) all the definitions except
those of “the assessor”, “the Board”, “earnings”,
“employment”, “the Governor”, “linked qualifying
service”, “occupational pension scheme”, “prescribed”,
“public service pension scheme”, “resources” and
“transfer credits”, and subsections (6), (7), (10), (13) and
(14).
Schedule 15.
Schedules 19 and 20.
Schedule 22.
In Schedule 23, paragraphs 5, 7, 9 and 11 to 14.
Schedule 24.
1974 c.14.
The National Insurance Act
1974.
In Schedule 4, paragraphs 34 and 35.
1975 c.14.
The Social Security Act 1975.
In section 4(6)(a) the words “or 2 per cent. according to
whether the earner is liable to contribute at the standard
rate or the reduced rate”.
Sections 5 and 6.
Section 7(2) and (3).
In section 8, in subsection (2), paragraph (b) together with
the word “and” immediately preceding it, and subsection
(3).
In section 9(8)(b) the words following “pensionable age”.
In section 27(6), the words from “but where” onwards.
Section 28(2) to (6) and (8)(a).
In section 29, in subsection (7)(a)(i) the word “lower” and
subsections (10) to (12).
In sections 30(2), 45(4) and 66(5), the words “1977... ...
... £50”.
In section 42(4)(a) the words in brackets.
Section 130(2) and (3).
In section 133(6), in paragraph (a) the words “the Manx
Reserve Pension Fund or”.
In Schedule 4, in Part I, paragraphs 2, 6, 7 and 8.
Schedule 7.
In Schedule 20 the definitions of “Reserve Pension Fund”,
“Reserve scheme contributions” and “Reserve scheme
premiums”.
1975 c.18
The Social Security
(Consequential Provisions)
Act 1975.
In Schedule 2, paragraphs 2, 25, 27 to 32, 33(b) and (c) and
34 to 36.
In Schedule 3, in paragraph 9(1)(a) the word
“(respectively)” and paragraph (ii) together with the word
“and” immediately preceding it.
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Commencement dates
Commencement dates
Provision
Date of commencement
Commencing authority
Section 59
6 April 1979
S.I. 1975/1689 (article 2(1)(d),
Schedule 4).
Sections 63 and 64
7 August 1975
S.I. 1975/1318 (article 2,
Schedule 1).
Sections 65(2) and 68
7 August 1975
S.I. 1975/1318 (article 2,
Schedule 1).
Schedule 4
Paragraph 34 and section 65(1) 6 April 1979
in so far as it relates to that
paragraph.
S.I. 1975/1689 (article 2(1)(d),
Schedule 4).
Paragraph 36 and section 65(1) 6 April 1978
in so far as it relates to that
paragraph.
S.I. 1975/1689(article 2(1)(c),
Schedule 3).
Schedule 5
the entries relating toIn the Social Security Act 1973
(1973 c. 38)-
7 August 1975
S.I. 1975/1318 (article 2,
Schedule 1).
Part III
Sections 85, 86, 89(4) and 98
Schedule 19 and 20
In the Social Security Act 1975
(1975 c. 14)Section 27(6)
Section 133(6)
Schedule 20
In
the
Social
Security
(Consequential Provisions) Act
1975 (1975 c. 18)Schedule 3
and section 65(3) (so far as it
relates to the entries in
Schedule 5 specified above).
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Social Security Pensions Act 1975 (c. 60)
the entries relating to-
Commencement dates
21 November 1975
S.I. 1975/1689 (article 2(1)(a),
Schedule 1).
6 April 1977
S.I. 1975/1689 (article 2(1)(b),
Schedule 2).
6 April 1978
S.I. 1975/1689 (article 2(1)(c),
Schedule 3).
6 April 1979
S.I. 1975/1689 (article 2(1)(d),
Schedule 4).
In the Social Security Act 1973
(1973 c. 38)Sections 1, 23, 51 to 62, 88,
89(3), 91, 92 and 99 and
Schedules 15, 22 and 23.
The National Insurance Act 1974
(1974 c. 14)
and section 65(3) (so far as it
relates to the entries in
Schedule 5 specified above).
the entries relating toIn the Social Security Act 1975
(1975 c. 14)Sections 4, 5, 7(2)(c) and 130.
and section 65(3) (so far as it
relates to the entries in
Schedule 5 specified above).
the entries relating toIn the Social Security Act 1973
(1973 c. 38)Section 93
Schedule 24
In the Social Security Act 1975
(1975 c. 14)Sections 6, 7(2)(a) and (b) and
(3), 8 and 9
In
the
Social
Security
(Consequential Provisions) Act
1975 (1975 c. 18)In Schedule 2, paragraph 2(b)
and section 65(3) (so far as it
relates to the entries in
Schedule 5 specified above).
the entries relating toIn the Social Security Act 1975
(1975 c. 14)Sections 28, 29 and 42 and
Schedules 4 and 7.
Supplement No. 142 [March 2014]
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Supplement No. 142 [March 2014]
Social Security Pensions Act 1975 (c. 60)
Commencement dates
2.94 (-2.120)