Chwilio Deddfwriaeth

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

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

Schemes continuing as closed schemes after an assessment period

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51.—(1) This regulation applies where—

(a)an assessment period in relation to an occupational pension scheme began before the appointed day, and

(b)the scheme is authorised (whether before, on or after the appointed day) to continue as a closed scheme under Article 137(5) of the 2005 Order (closed schemes).

(2) Subject to paragraph (5), where the conditions specified in paragraph (3) are met, the trustees or managers of the scheme may determine that benefits specified in paragraph (4) which were treated by the trustees or managers of the scheme as if they were money purchase benefits should continue to be treated as money purchase benefits.

(3) The conditions specified in this paragraph are that—

(a)the scheme provides any of the benefits specified in paragraph (4), and

(b)the trustees or managers of the scheme, immediately before the assessment period began, treated those benefits as if they were money purchase benefits.

(4) The benefits specified in this paragraph are—

(a)cash balance benefits;

(b)a defined benefit minimum (in relation to money purchase underpin benefits or cash balance underpin benefits);

(c)top-up benefits, and

(d)pensions derived from any of the benefits specified in sub-paragraphs (a) to (c) or from money purchase benefits.

(5) Where the Board has made a determination or a direction under any of the relevant Pension Protection Fund provisions or these Regulations that benefits specified in paragraph (4) should or should not be treated as money purchase benefits—

(a)paragraph (2) does not apply, and

(b)the trustees or managers of the scheme must treat those benefits in accordance with the direction or determination of the Board.

Yn ôl i’r brig

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