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The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014

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There are currently no known outstanding effects for the The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014, Section 30. Help about Changes to Legislation

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Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed dayN.I.

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30.—(1) Where the conditions specified in paragraph (2) are met—

(a)section 89A(1) of the 1993 Act does not, in relation to any period before the appointed day, require the trustees or managers of an occupational pension scheme to provide a statement of entitlement in respect of cash balance benefits, a defined benefit minimum (in relation to money purchase underpin benefits or cash balance underpin benefits) or top-up benefits which were treated as money purchase benefits;

(b)section 89A(4) of the 1993 Act does not apply in relation to a failure to provide a statement of entitlement occurring before the appointed day, and

(c)regulation 6(3) of the Transfer Values Regulations (guaranteed statements of entitlement) does not prevent the member making a further application under section 89A(1) of the 1993 Act for a statement of entitlement within a period of 12 months beginning on the date of an application by the member where the condition specified in paragraph (2)(a) of this regulation applies.

(2) The conditions specified in this paragraph are that before the appointed day—

(a)the trustees or managers of an occupational pension scheme have not, on the application of a member of the scheme made in accordance with section 89A(1) of the 1993 Act, provided the member with a statement of entitlement of the amount of the cash equivalent of cash balance benefits, a defined benefit minimum (in relation to money purchase underpin benefits or cash balance underpin benefits) or top-up benefits which have accrued to or in respect of the member under the applicable rules, and

(b)the trustees or managers of the scheme did not provide a statement of entitlement because, at the time that they received the application, those benefits were treated by the trustees or managers as money purchase benefits.

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