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The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015
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Rhagor o Adnoddau
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Point in time view as at 01/04/2019.
Changes to legislation:
There are currently no known outstanding effects for the The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015, Paragraph 6.
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Trivial commutation lump sumN.I.
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Memorandwm Esboniadol
6.—(1) The scheme manager may pay any person entitled to a pension under this scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under the scheme on the person's death apart from the payment if the conditions specified in sub-paragraph (2) are met.
(2) The conditions are that the payment complies with the following requirements (so far as apply)—
(a)the contracting-out requirements,
(b)the preservation requirements (see section 65(2) of the 1993 Act).
(c)regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 M1,
(d)Part 2 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 M2,
(e)the lump sum rule (see in particular, paragraph 7 of Schedule 29 to the 2004 Act M3: trivial commutation lump sums for the purposes of Part 4 of that Act), and
(f)the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule M4: trivial commutation lump sum death benefit for the purposes of that Part).
(3) The lump sum must be calculated by the scheme manager in accordance with advice from the Scheme actuary.
(4) The payment of a lump sum under this regulation discharges all liabilities of the scheme manager in respect of the pension in question and of any other such benefits as mentioned in sub-paragraph (1).
Marginal Citations
M1S.R. 1997 No.153; Regulation 2 was amended by S.R. 2002 No.109; S.R. 2005 No.171; S.I. 2006/744 and S.R. 2009 No.365
M3Paragraph 7 has been amended by sections 65 and 67 of, and paragraph 23 and 29 of Schedule 16 and 1, 3 and 4(1) and (3) of Schedule 18 to, the Finance Act 2011 (c.11), section 42(1) of the Finance Act 2014 (c.26) and S.I. 2006/572
M4Paragraph 20 has been amended by sections 65 and 67 of, and paragraph 32 and 39 of Schedule 16 and 1, 3 and 6(1) and (3) of Schedule 18 to, the Finance Act 2011 (c.11)
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