(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.71

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 19751

(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 Britain2.

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 4th 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 4

th 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of the following provisions of the applied Act as originally enacted, as they have effect, by virtue of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 Earnings limits (Repealed)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 Rates of contributions in respect of employed earners (Repealed)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 Married women and widows (Repealed)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 Persons over pensionable age (Repealed)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 Voluntary contributions (Repealed)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

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 Rate of Category A retirement pension (Repealed)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 Rate of widow's Category B retirement pension (Repealed)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 Category B retirement pension for widower (Repealed)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 Special provision for surviving spouses (Repealed)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 Special provision for married women (Repealed)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 Application of earnings rule (Repealed)

1 c. 60.

2 The commencement dates are detailed at the end of this document.

(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.72

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)

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)

(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.73

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)

(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.74

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)

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)

(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.75

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

Definition

59A. Modification of effect of section 59(5)

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

64. Expenses and receipts

65. Amendments of enactments; repeals

66. Interpretation (Repealed)

67. Commencement (Not applied)

68. Short title, citation and extent

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)

Schedule 4 - Consequential and other amendments

(GC137/77) Social Security Pensions Act 1975 (c. 60) Contents

Supplement No. 160 [July 2016] 2.76

Part I - Enactments of Tynwald

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

Schedule 5 - Repeals

Part I - Enactments of Tynwald

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

(GC137/77) Social Security Pensions Act 1975 (c. 60)

Supplement No. 142 [March 2014] 2.77

Part I - Contributions

1. Earnings limits (Repealed)

2. Rates of contributions in respect of employed earners (Repealed)1

3. Married women and widows (Repealed)

4. Persons over pensionable age (Repealed)

5. Voluntary contributions (Repealed)2

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)3

11. Application of earnings rule (Repealed)4

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)5

17. Invalidity allowance and disablement pension (Repealed)6

Unemployment and sickness benefit

18. Rate of unemployment and sickness benefit for persons under pensionable age (Repealed)

1 Section 2 repealed by Schedule 2 to the Social Security (Miscellaneous Provisions) Act 1977 (GC121/80).

2 Part I repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

3 Sections 6 to 10 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

4 Section 11 repealed by Schedule 9 to the Social Security Act 1989 (GC422/89).

5 Sections 12 to 16A repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 6 Section 17 repealed by paragraph 19 of Schedule 1 to the Social Security Act 1979 (GC121/80).

(GC137/77) Social Security Pensions Act 1975 (c. 60)

Supplement No. 142 [March 2014] 2.78

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)1

21. Calculation of earnings factor (Not applied)

Supplementary

22. Mobility allowance (Repealed)2

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)3

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)4

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)5

35. Earner's guaranteed minimum (Repealed)

35A. Calculation of guaranteed minimum pensions preserved under approved arrangements

(Repealed)

1 Sections 18 to 20 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

2 Section 22 repealed by Schedule 4 to the Disability Living Allowance and Disability Working Allowance Act

1991 (GC129/92). 3 Sections 24 and 25 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 4 Sections 26 and 27 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

5 Section 34 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87)

(GC137/77) Social Security Pensions Act 1975 (c. 60)

Supplement No. 142 [March 2014] 2.79

36. Requisite benefit for widow (Repealed)

37. Earner's salary as factor of widow's pensions (Repealed)1

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)2

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)3

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)

1 Section 37 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87).

2 Section 41A repealed by Schedule 6 to the Social Security Act 1985 (GC272/85).

3 Section 46 repealed by Schedule 11 to the Social Security Act 1986 (GC85/87).

(GC137/77) Social Security Pensions Act 1975 (c. 60)

Supplement No. 142 [March 2014] 2.80

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)

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)

(GC137/77) Social Security Pensions Act 1975 (c. 60) Section 59

Supplement No. 142 [March 2014] 2.81

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)1

59. Increase of official pensions

(1) Where by virtue of [2section 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 [3a 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

A

the percentage specified in the direction multiplied by ---- 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.

1 Sections 29 to 58B repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

2 Words substituted by paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 3 Words substituted by section 1(7) of the Pensions (Miscellaneous Provisions) Act 1990 (GC291/92).

(GC137/77) Social Security Pensions Act 1975 (c. 60) Section 59

Supplement No. 160 [July 2016] 2.82

(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.

[3(5ZA) In the application of subsection (5) above in relation to a [

4surviving spouse’s] or surviving

civil partner’s] pension in a case where the pensioner becomes entitled on the death of the deceased

spouse [5or 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 [6or

civil partner] became entitled to a guaranteed minimum pension and ending with the date

of the death;

1 Words substituted by section 11(1) of the Social Security Act 1979 (GC121/80).

2 Words omitted by paragraph 33 of Schedule 5 and Schedule 6 to the Social Security Act 1985 (GC272/85).

3 Subsection (5ZA) inserted by section 5(1) of the Pensions (Miscellaneous Provisions) Act 1990 (GC291/92).

4 Words substituted by paragraph 1(2)(a) of Part 1 of Schedule 2 to SD2016/0193 from 22 July 2016.

5 Words inserted by section 137(3)(b) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

6 Words inserted by section 137(4) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

(GC137/77) Social Security Pensions Act 1975 (c. 60) Section 59

Supplement No. 160 [July 2016] 2.83

(b) the rate of the guaranteed minimum pension to which the pensioner's treated as so entitled

at any time during that period [1(“the relevant time”)] shall be taken to be [

2the rate

provided for in subsection (5ZB);]; and

(c) the amount by reference to which any increase in the [3[

4surviving 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.

[5]]

[6(5ZB) The rate referred to in subsection (5ZA)(b) is -

(a) in the case of a [7pension 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 [8any other surviving spouse’s] pension, one half of so much of the rate of

the deceased [9spouse’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) -

[10

(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,

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 [11

pension 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.]

[12

(5A) Nothing in [13

section 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.]

1 Words inserted by section 137(5)(a) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

2 Words substituted by section 137(5)(b) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

3 Words substituted by paragraph 1(2)(b) of Part 1 of Schedule 2 to SD2016/0193 from 22 July 2016.

4 Words substituted by section 137(6) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

5 Words omitted by section 137(7) of the Pensions Act 2008 from 13 March 2014 (SD851/09).

6 Subsections (5ZB) and (5ZC) inserted by section 137(8) of the Pensions Act 2008 from 13 March 2014

(SD851/09). 7 Words substituted by paragraph 1(2)(a)(i) of Schedule 2 to SD2016/0224 from 22 July 2016.

8 Word substituted by paragraph 1(2)(a)(ii)(aa) of Schedule 2 to SD2016/0224 from 22 July 2016.

9 Word substituted by paragraph 1(2)(a)(ii)(bb) of Schedule 2 to SD2016/0224 from 22 July 2016.

10 Paragraph (a) substituted by paragraph 1(2)(b)(i) of Schedule 2 to SD2016/0224 from 22 July 2016.

11 Words inserted by paragraph 1(2)(b)(ii) of Schedule 2 to SD2016/0224 from 22 July 2016.

12 Subsection (5A) inserted by section 9(8) of the Social Security Act 1986 (GC85/87).

13 Words substituted by paragraph 9(1)(a) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).

(GC137/77) Social Security Pensions Act 1975 (c. 60) Section 59A

Supplement No. 142 [March 2014] 2.84

(6) ......1

(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 [213th 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;

[3"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;

[4]

and this section [5and section 59A of this Act] and the said Act of 1974 shall have effect as if this section

[6and section 59A of this Act] were contained in Part I of that Act.

[7(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

[859A. 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 -

(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).

[9(2A) Where in any tax year [

10as 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

1 Subsection (6) not applied.

2 Words substituted by section 11(2) of the Social Security Act 1979 (GC121/80).

3 Definition inserted by paragraph 9(1)(b) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).

4 Definition of “widower’s pension” omitted by paragraph 1(2)(c) of Schedule 2 to SD2016/0224 from 22 July

2016. 5 Words inserted by paragraph 18 of Schedule 3 to the Social Security Act 1979 (GC121//80).

6 Words inserted by paragraph 18 of Schedule 3 to the Social Security Act 1979 (GC121//80).

7 Subsection (8) inserted by section 11(3) of the Social Security Act 1979 (GC121/80).

8 Section 59A inserted by section 11(4) of the Social Security Act 1979 (GC121/80).

9 Subsection (2A) inserted by section 9(9) of the Social Security Act 1986 (GC85/87).

10 Words inserted by paragraph 9(2)(a) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).

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Supplement No. 142 [March 2014] 2.85

(b) the amount by reference to which the increase is calculated, or any part of it, is increased in

that tax year under [1section 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 [2that 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)

60A. Treatment of insignificant amounts (Repealed)

60B. Guaranteed minimum pensions attributable in part to period before 1988-1989 (Repealed)3

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 –

1 Words substituted by paragraph 9(2)(b) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).

2 Words substituted by paragraph 9(2)(c) of Schedule 8 to the Pension Schemes Act 1993 (SD531/95).

3 Sections 59B to 60B repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

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Supplement No. 142 [March 2014] 2.86

(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;

(g) ......1

(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 -

(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.

(2) [2Section 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 [3section 163(2)(a) of that Act][

4].

(3) Any [5contributions 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.

1 Subparagraph (g) repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

2 Words substituted by paragraph 39(a) of Schedule 2 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 3 Words substituted by paragraph 39(b) of Schedule 2 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 4 Text repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

5 Words substituted by paragraph 6(3) of Schedule 5 to the Pensions Act 1995 from 6 April 1997 (SD501/97).

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Supplement No. 142 [March 2014] 2.87

(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.

(4) ......1

(5) ......2

66. Interpretation (Repealed)3

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) [4sections 59 and 59A];

(b) paragraph 18 of Schedule 4;

(c) Schedule 5, so far as it repeals provisions of that Act.

(4) ......5

1 Subsection (4) repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

2 Subsection (5) not applied.

3 Section 66 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

4 Words substituted by paragraph 22 of Schedule 3 to the Social Security Act 1979 (GC121/80).

5 Subsection (4) not applied.

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Supplement No. 142 [March 2014] 2.88

Schedule 1 - Increase of pension where entitlement is deferred (Repealed)1

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)2

Schedule 4 - Consequential and other amendments

Part I - Enactments of Tynwald

Bankruptcy Code Amendment Act 1903 (Vol. VII, p. 416)

1. ......3

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. to 8. ......4

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. ......5

1 Schedule 1 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

2 Schedules 1A to 3A repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

3 Paragraph 1 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

4 Paragraphs 6 to 8 spent following the repeal of the Supplementary Benefit (Isle of Man) Act 1970.

5 Paragraph 11 spent following the repeal of the Family Income Supplements (Isle of Man) Act 1975.

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Supplement No. 142 [March 2014] 2.89

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

The Social Security Act 1973 (c.38)

12. to 18. ......1

19. ......2

20. and 21. ......3

The National Insurance Act 1974 (c.14)

22. ......4

The Social Security Act 1975 (c.14)

23. to 33. ......5

34. [Amended section 34(1) of the Social Security Act 1975.]

35. ......6

36. [Amended section 135(2) of the Social Security Act 1975.]

37. to 48. ......7

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)”.

1 Paragraphs 12 to 18 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

2 Paragraph 19 repealed by Part II of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

3 Paragraphs 20 and 21 repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (SD531/95).

4 Paragraph 22 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

5 Paragraphs 23 to 33 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992

(SD507/94). 6 Paragraph 35 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (SD507/94).

7 Paragraphs 37 to 48 repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992

(SD507/94).

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Supplement No. 142 [March 2014] 2.90

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

Chapter Short title Extent of repeal

1973 c.38. 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).

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.

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Supplement No. 142 [March 2014] 2.91

Chapter Short title Extent of repeal

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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Supplement No. 142 [March 2014] 2.92

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)

in so far as it relates to that

paragraph.

6 April 1979 S.I. 1975/1689 (article 2(1)(d),

Schedule 4).

Paragraph 36 and section 65(1)

in so far as it relates to that

paragraph.

6 April 1978 S.I. 1975/1689(article 2(1)(c),

Schedule 3).

Schedule 5

the entries relating to-

In the Social Security Act 1973

(1973 c. 38)-

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).

7 August 1975 S.I. 1975/1318 (article 2,

Schedule 1).

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Supplement No. 142 [March 2014] 2.93

the entries relating to-

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).

21 November 1975 S.I. 1975/1689 (article 2(1)(a),

Schedule 1).

the entries relating to-

In 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).

6 April 1977 S.I. 1975/1689 (article 2(1)(b),

Schedule 2).

the entries relating to-

In 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).

6 April 1978 S.I. 1975/1689 (article 2(1)(c),

Schedule 3).

the entries relating to-

In the Social Security Act 1975

(1975 c. 14)-

Sections 28, 29 and 42 and

Schedules 4 and 7.

6 April 1979 S.I. 1975/1689 (article 2(1)(d),

Schedule 4).

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