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- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006, Section 12.
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12.—(1) The State Pension Credit Regulations (Northern Ireland) 2003(1) shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 1(2) (interpretation), after the definition of “the Fund” there shall be inserted the following definition—
““the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005;”.
(3) In regulation 18 (notional income)—
(a)in paragraph (6), at the beginning there shall be inserted “Subject to paragraph (7),”;
(b)after paragraph (6) there shall be added the following paragraphs—
“(7) Paragraph (6) shall not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.
(8) In paragraph (7), “lump sum” means a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations.”.
(4) In Schedule 5 (capital disregarded for the purpose of calculating income), after paragraph 23 there shall be inserted the following paragraph—
“23ZA. Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to—
(a)except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
(b)the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.”.
Commencement Information
I1Reg. 12 in operation at 6.4.2006, see reg. 1(1)
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