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The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015

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Changes over time for: Section 14

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There are currently no known outstanding effects for the The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015, Section 14. Help about Changes to Legislation

Annual allowance chargeN.I.

This section has no associated Explanatory Memorandum

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 payment of an ill health pension under paragraph 29 of Schedule 2 to the Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014.

(2) Section 234 of the Finance Act 2004(1) (defined benefits 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 an ill health pension, the element of the pension which is the amount of lower tier earned pension 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)

(1)

2004 c. 12. 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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