10

The following matters— a national insurance contributions; b the control and management of the Northern Ireland National Insurance Fund and payments into and out of that Fund; c reductions in and deductions from national insurance contributions; d national insurance rebates; e payments out of public money to money purchase pension schemes; f contributions equivalent premiums; g rights to return to the state pension scheme. Sub-paragraph (a) includes the determination, payment, collection and return of national insurance contributions and matters incidental to those matters. Sub-paragraph (b) does not include payments out of the Northern Ireland National Insurance Fund which relate to— i the benefits mentioned in section 143(1) of the Social Security Administration (Northern Ireland) Act 1992, or benefits substantially of the same character as those benefits; or ii administrative expenses incurred in connection with matters not falling within sub-paragraphs (a) to (g). Sub-paragraphs (b) and (e) do not include payments out of or into the Northern Ireland National Insurance Fund under— i section 172(1)(b), (2)(a) or (7)(c) of the Pension Schemes (Northern Ireland) Act 1993; or ii Article 202, 227, 234 or 252 of the Employment Rights (Northern Ireland) Order 1996. In this paragraph “ contributions equivalent premium ” has the meaning given by section 51(2) of the Pension Schemes (Northern Ireland) Act 1993.