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The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015
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- Northern Ireland Statutory Rules
- 2015 No. 167
- PART 4
- Regulation 14
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14.—(1) This regulation applies to a person (P), who—
(a)is a member of the old scheme whether by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2014 Act (final salary link);
(b)is a member of the new scheme by virtue of pensionable service for the new scheme; and
(c)becomes entitled to immediate payment of an ill health pension at Tier 1 or Tier 2 under the new scheme.
(2) Section 234 of the Finance Act 2004(1) (defined benefit arrangements) is modified in its application to P as specified in paragraph (3).
(3) When calculating the closing value of P’s rights under the new scheme for the pension input period during which P becomes entitled to payment of the ill health pension, the element of the ill health pension at Tier 1 that represents pensionable service for the old scheme is not to be counted as being part of the closing value.
Commencement Information
I1Reg. 14 in operation at 1.4.2015, see reg. 1
(1)
Section 234 was amended by section 66 of, and paragraphs 1, 10 and 27 of Schedule 17 to, the Finance Act 2011 (c.11).
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