The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Pension savings statements

100.—(1) The Committee shall issue a pension savings statement to a member who has—

(a) been an active member for all or part of the pension input period; and

(b) exceeded the annual allowance in respect of the pension input period,

by 6th October following the end of each tax year in compliance with regulation 14A of the Registered Pension Schemes (Provision of Information) Regulations 2006(1).

(2) Where paragraph (1) does not apply, a member may request in writing, a pension savings statement from the Committee and the Committee shall provide it by the later of—

(a) three months from the date of receiving the request; or

(b) 6th October following the end of the relevant tax year,

and in compliance with regulation 14B of the Registered Pension Schemes (Provision of Information) Regulations 2006.

(3) In this regulation—

(a) “annual allowance” has the meaning given to that expression by section 228 of the 2004 Finance Act;

(b) “pension input period” has the meaning given to that expression by section 238 of the 2004 Finance Act; and

(c) “pension savings statement” has the meaning given to the expression by regulation 14A of the Registered Pension Schemes (Provision of Information) Regulations 2006.

(1)

S.I. 2006/567