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The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

Changes over time for: PART 2

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PART 2 N.I.Conversion of part of pension into lump sum

Conversion of part of pensionN.I.

3.—(1) Subject to sub-paragraphs (2) and (3), an application under regulation 76 must—

(a)be in writing in such form as the scheme manager may require;

(b)be made—

(i)when the member applies under paragraph 4 of Schedule 3 for payment of the pension; or

(ii)before such later time as the scheme manager specifies in writing; and

(c)specify—

(i)the amount of the lump sum which the member wishes to receive (which must be a multiple of £12); or

(ii)the conversion amount (which must be a whole number of pounds and a multiple of 12).

neither of which must exceed the member's permitted maximum.

(2) If the pension is an ill-health pension under regulation 89 an application under regulation 76 must be made—

(a)at the time of claiming that ill-health pension; or

(b)before such later time as the scheme manager specifies in writing.

(3) If the pension is an ill-health pension at Tier 2 paid in substitution for an ill-health pension at Tier 1 by virtue of regulation 92(5) an application under regulation 76—

(a)may only be made in relation to the difference between those pensions; and

(b)must be made—

(i)at the time the member become aware of the determination under regulation 92(5); or

(ii)before such later time as the scheme manager specifies in writing.

(4) A member must not exchange pension for a lump sum under regulation 76 to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension schemes etc) of the 2004 Act (see section 241 of that Act) M1.

Marginal Citations

M1Section 241 has been amended by section 158(1) of, and paragraphs 2 and 9 of Schedule 21 to, the Finance Act 2005 (c.25); section 69 of, and paragraphs 1 and 15 of Schedule 19 to, the Finance Act 2007 (c.11) and section 65 of, and paragraphs 62 and 74 of Schedule 16 to, the Finance Act 2011 (c.11)

Member declarationN.I.

4.—(1) The scheme manager must not pay a member a lump sum under regulation 76 unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the 2004 Act M2 would not apply.

(2) The declaration must be—

(a)signed by the member;

(b)in a form specified by the scheme manager; and

(c)provided by a date determined by the scheme manager.

Marginal Citations

M2Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006

Protection of guaranteed minimum pensionN.I.

5.  If the member has a guaranteed minimum under section 10 of the 1993 Act M3 in relation to the whole or part of a pension, regulation 76 only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided to the scheme manager by the scheme actuary.

Marginal Citations

M3Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

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