- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
94.—(1) This regulation applies if a member (M)—
(a)is entitled to a Tier 2 IHP under regulation 89 in respect of earlier service;
(b)did not opt to exchange the pension for a lump sum in accordance with regulation 108; and
(c)has re-entered employment (M’s further employment).
(2) M continues to be entitled to a Tier 2 IHP if M’s further employment—
(a)is not HSC employment, and
(b)is an excluded employment.
(3) M continues to be entitled to a Tier 2 IHP during the initial period if M’s further employment—
(a)is HSC employment, and
(b)is an excluded employment.
(4) M ceases to be entitled to a Tier 2 IHP and is treated as being entitled to a Tier 1 IHP if—
(a)M’s employment—
(i)is not HSC employment; and
(ii)is not an excluded employment, or
(b)during the initial period, M’s employment—
(i)is HSC employment; and
(ii)is not an excluded employment; or
(c)after the initial period, M’s employment is HSC employment.
(5) As regards further employment in HSC employment—
(a)paragraph (4)(c) applies from the first day on which payment of a Tier 1 IHP falls after the first anniversary of M’s re-entry into HSC employment, whether or not that day is part of a continuous period of further HSC employment beginning with entry into that employment;
(b)M may not rejoin the scheme in respect of that employment or any other HSC employment until after the first anniversary of M’s re-entry into HSC employment, whether or not that or any other HSC employment is an excluded employment.
(6) For the purposes of this regulation—
(a)an employment is an excluded employment at any time in a tax year, in relation to M, if M’s earnings from the employment and any other employments are such that the lower earnings limit for the purposes of national insurance for that year is not exceeded;
(b)for the purposes of paragraph (4) an employment that has been an excluded employment in a tax year is not treated as ceasing to be such an employment until the first day following the end of the pension pay period for the Tier 2 IHP in which the limit described in sub-paragraph (a) is first exceeded, and
(c)“the initial period” means the period of 12 months beginning with the day on which M first enters an employment which results in this regulation applying.
(7) M must—
(a)notify the scheme manager if M is in HSC employment at the end of the initial period;
(b)notify the scheme manager if M’s aggregate earnings for the purposes of national insurance from employments held in a tax year are such that the lower earnings limit for that year is exceeded; and
(c)provide the scheme manager or any other person specified by the scheme manager with such further information as the scheme manager specifies concerning any further employment.
(8) In this regulation—
(a)the lower earnings limit must be read in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1);
(b)“tax year” means a year of assessment for income tax purposes.
1992 c.7 (N.I.) Section 5 was substituted by section 73 of, and paragraph 1 of Schedule 9 to, the Welfare Reform and Pensions Act 1999 (c.30) and amended by sections 7(1) and (3) and 27(2) of, and Part 4 of Schedule 7 to, the Pensions Act 2007 (c.22) and sections 1(1) and 4(2) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c.16)
The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Rule you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Rheol Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys