- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014
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- Rheolau Statudol Gogledd Iwerddon
- 2014 No. 290
- PART 9
- Regulation 139
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Section 139
Version Superseded: 18/03/2022
Alternative versions:
- 01/04/2015- Amendment
- 01/04/2019
Point in time - 18/03/2022- Amendment
Status:
Point in time view as at 01/04/2019. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014, Section 139.
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Refund of all member contributions and payments for extra pension made by the memberN.I.
This
adran has no associated
Memorandwm Esboniadol
139.—(1) This regulation applies in relation to a continuous period of pensionable service under the scheme.
(2) All member contributions and payments resulting from the exercise of an option under Schedule 1 (“Payments for extra pension”) made by the member in relation to the period of pensionable service are only refundable if—
(a)regulation 24 (opting out before the end of one month) applies; or
(b)the member’s pensionable service ceases and—
(i)the member has less than 2 years’ qualifying service;
(ii)if a transfer payment has been received by this scheme in relation to the member, it was from another occupational pension scheme; and
(iii)the member has not reached normal pension age under this scheme.
(3) If paragraph (2)(b) applies, the member is entitled to be paid an amount equal to the sum of all member contributions and payments for extra pension made by the member, less an amount equal to the income tax payable under section 205 (short service refund lump sum charge) of the 2004 Act(1) as a result of a refund of those contributions and payments.
(4) If all members’ contributions and payments for extra pension made by the member are refunded under this regulation, the member’s rights under this scheme in relation to the period or pensionable service are extinguished.
(1)
Section 205 was amended by Finance Act 2013 (c.29) Schedule 46 paragraphs 119 and 121 and S.I. 2010/536
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