Chwilio Deddfwriaeth

Chwiliad Uwch

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Right to apply for acceptance of transfer value payment from another scheme

227.—(1) Subject to the provisions of this Chapter, an active member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under any kind of scheme or arrangement to which paragraph (2) applies, other than a FSAVC, to be accepted by the Scheme.

(2) This paragraph applies to—

(a)a registered occupational pension scheme,

(b)a registered personal pension scheme,

(c)a registered buy-out policy, and

(d)a corresponding health service scheme.

(3) Paragraph (1) does not apply to rights that are directly attributable to a pension credit.

(4) In this regulation “FSAVC” means—

(a)a scheme which—

(i)immediately before 6th April 2006 was approved by the Commissioners for Her Majesty’s Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988 (free-standing AVC schemes), and

(ii)became a registered scheme for the purposes of that Act by virtue of Schedule 36 to that Act, or

(b)a scheme established on or after that date as a registered free-standing AVC scheme.

Yn ôl i’r brig

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