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The Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996

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Increases of cash equivalents on late payment

10.—(1) Subject to paragraph (2), if the trustees of a scheme, having received an application under section 91(1), fail to do what is needed to carry out what the member requires within 6 months of the appropriate date the member’s cash equivalent, as calculated in accordance with regulations 7 to 9, shall be increased by the amount, if any, by which that cash equivalent falls short of what it would have been if the appropriate date had been the date on which the trustees carry out what the member requires.

(2) If the trustees of a scheme, having received an application under section 91, fail without reasonable excuse to do what is needed to carry out what the member requires within 6 months of the appropriate date the member’s cash equivalent, as calculated in accordance with regulations 7 to 9, shall be increased by—

(a)interest on that cash equivalent calculated on a daily basis over the period from the appropriate date to the date on which the trustees carry out what the member requires, at an annual rate of one per cent. above base rate; or, if it is greater,

(b)the amount, if any, by which that cash equivalent falls short of what it would have been if the appropriate date had been the date on which the trustees carry out what the member requires.

(1)

Section 91(1) is amended by paragraph 5 of Schedule 4 to the Pensions (Northern Ireland) Order 1995

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