Chwilio Deddfwriaeth

The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) (Amendment) Regulations (Northern Ireland) 2002

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
 Help about opening options

Dewisiadau Agor

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

Amendment of the Schedule to the principal Regulations

11.—(1) In paragraph 3(1) of Part I of the Schedule (Benefit limits) after the words “D is the” there shall be inserted the word “annual”, and after the word “participator's” there shall be inserted the word “adjusted”;

(2) After paragraph 4 of the Schedule there shall be inserted the following paragraph—

4A.  “Permitted amount” means—

(a)in relation to a retirement pension, the amount determined in accordance with whichever of paragraphs 8 to 13 is applicable in the case of the participator;

(b)in relation to dependants' pensions, the amount determined in accordance with whichever of paragraphs 14(2) or (3) is applicable in the case of a participator; and

(c)in relation to a lump sum on death, the amount determined in accordance with paragraph 15(4).

(3) In sub-paragraph (1)(a) of paragraph 5 of the Schedule for the words from “within” to “companies” there shall be substituted the following words “Chapter I of Part XIV of the Taxes Act (retirement benefits schemes, approval of schemes)”.

(4) For paragraph 5(2) there shall be substituted the following paragraph—

(2) Where the participator joined the HPSS Superannuation scheme on or after 1st June 1989, retained benefits may be ignored if his salary during the first year of being employed by an employing authority does not exceed one quarter of the permitted maximum under section 590C of the Taxes Act (conditions for approval of retirement benefit schemes: earnings cap).

(5) After paragraph 5(2) there shall be inserted the following paragraphs—

(3) Where the participator joined the HPSS Superannuation scheme before 1st June 1989, retained benefits may be ignored if his salary during the year in which he made an election under regulation 3 did not exceed one quarter of the permitted maximum under section 590C of the Taxes Act.

(4) “Pension” includes the actuarial equivalent as an annual pension, as determined by the Board of the Inland Revenue, of any lump sum..

(6) After paragraph 6 there shall be added the following paragraphs:—

6A.  “Total taxable earnings” means all salary, wages, fees and other regular payments made to a participator in respect of superannuable employment which are chargeable to income tax under Schedule D or Schedule E to Part I of the Taxes Act.

6B.  “The year in question” means—

(a)in the case of a practitioner—

(i)a 12 month period running from 1st April to 31st March, or

(ii)a 12 month period beginning immediately prior to the practitioner’s date of termination of employment,

whichever is more favourable to the practitioner; or

(b)in any other case, a 12 month period beginning immediately prior to the participator’s date of termination of employment..

(7) In sub-paragraph (3)(b) of paragraph 15 of Part IV of the Schedule (Lump sums on death) for the words “Chapter XIV” there shall be substituted the following words “Chapter IV of Part XIV”.

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill