The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations (Northern Ireland) 2015

Statutory Rules of Northern Ireland

2015 No. 181

Public Service Pensions

The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations (Northern Ireland) 2015

Made

25th March 2015

Coming into operation

15th April 2015

The Department of Finance and Personnel makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(a), 2(1), 3(1), (2), (3) and Schedule 3 to the Public Service Pensions (Northern Ireland) Act 2014(1).

In accordance with section 21 of that Act, the Department has consulted the representatives of such persons as appear to the Department likely to be affected by these Regulations.

Citation and commencement

1.  These Regulations may be cited as the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations (Northern Ireland) 2015, shall come into operation on 15^th April 2015 and shall have effect from 1^st April 2015.

Amendments to the Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

2.—(1) The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014(2) are amended as follows.

(2) In regulation 2 (interpretation)—

(a) in the definition of “late payment supplement”, for “reaches” substitute “is over”;

(b) after the definition of “transferred pension”, insert–

“transition date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);”.

(c) for the definition of “partnership pension account” substitute the following—

“partnership pension account”, in relation to a person in service in a scheme employment, means a stakeholder pension scheme or a personal pension scheme—

(a)

to which the person’s employer is paying contributions;

(b)

to which the person’s employer is not paying contributions because–

(i)

the person received benefits under section 2 (compulsory and redundancy category (1972 Section members)) of the Civil Service Compensation Scheme (Northern Ireland) or section 3 (flexible category (1972 Section members)) of that Scheme on the basis that the person’s reckonable service within the meaning of those sections was enhanced; and

(ii)

the period by which the person’s reckonable service was enhanced exceeds the period beginning with the day on which the person’s retirement under those sections began and ending with the day before the person was re-employed in the scheme employment; or

(c)

to which the person’s employer is not paying contributions because the person is not receiving earnings which are pensionable earnings for the purposes of the person’s pension scheme (other than because the person is on an unauthorised absence);”.

(3) In regulation 25(2) (opting out after one month), after “(1)(a) or (b),” insert “unless paragraph (3) applies”.

(4) In regulation 27(5)(a), for “the Act” substitute “The Public Service Pensions Act 2013(3)”

(5) For regulation 28 (meaning of “deferred member”) substitute—

“28.— (1) A person (P) becomes a deferred member of this scheme in relation to a continuous period of pensionable service under this scheme (“the relevant service”) if paragraph (2) or (3) applies.

(2) This paragraph applies if—

(a) P ceases to be an active member of this scheme in relation to the relevant service before P reaches normal pension age under this scheme;

(b) P does not become a pensioner member of this scheme in relation to the relevant service; and

(c) P has at least 2 years’ qualifying service or a transfer payment otherwise than from another occupational pension scheme has been received by this scheme in relation to P.

(3) This paragraph applies if—

(a) P ceases to be an active member of this scheme in relation to the relevant service on or after P reaches normal pension age under this scheme; and

(b) P does not become a pensioner member of this scheme in relation to the relevant service.

(4) A person becomes a deferred member of this scheme in relation to an amount of accrued earned pension if the scheme manager so directs under regulation 78(2) (deferment of accrued earned pension attributable to a transfer payment).

(5) A person becomes a deferred member of this scheme in relation to an amount of added pension if —

(a) the circumstances in regulation 79(1) apply (deferment of added pension attributable to recent payments); or

(b) P exercises the option under regulation 83 (option to defer payment of added pension).”.

(6) In regulation 59(1)(c) (qualifying service) and paragraph 2(1)(a) of Schedule 2, for “closing date” substitute “transition date”.

(7) In regulation 87(1)(a) (restriction on total amount of pension that may be allocated), for “regulation” substitute “Chapter”.

(8) For regulation 88(5) (making an allocation election) substitute—

“(5) The election takes effect on the election closing date unless it has no effect under paragraph (6) or (7).”.

(9) In regulation 89(3)(a) (effect of allocation election), for each “P” substitute “the member”.

(10) In regulations 107(2) (entitlement to surviving adult’s pension) and 110(2) (annual rate of surviving adult’s pension payable on death of active member) after “closing date” insert “(but not service that has been transferred into the PCSPS(NI))”.

(11) In regulations 107(2) (entitlement to surviving adult’s pension), 110(2) (annual rate of surviving adult’s pension payable on death of active member), 128(4) (meaning of “final pay”), 129(3) (meaning of “annualised final pay”), 130(2) (amount payable on death of active member) and 131(2) (amount payable on death of deferred member or pensioner member) and paragraphs 31(5)(b) and 32(5)(b) of Schedule 2, for “closing date” substitute “transition date for that member”.

(12) In regulation 150(2)(c) (request for acceptance of a transfer payment), for “becomes eligible to be an active member of this scheme” substitute “commences service in scheme employment”.

(13) After regulation 182 insert—

“Ill health benefits for persons who have a partnership pension account

183.   Schedule 3 (which makes provision for ill health benefits for persons who have a partnership pension account) has effect.

Death benefits in respect of persons who have a partnership pension account

184.   Schedule 4 (which makes provision for death benefits in respect of persons who have a partnership pension account) has effect.”.

(14) In paragraph 1 of Schedule 1 (Interpretation), delete ““eligible employment” has the meaning given in paragraph 34”.

(15) In paragraphs 9(7)(a), 14(2)(c), 19(5)(a), 23(2)(c) and 27(2)(a) of Schedule 2, for “the scheme regulations for that scheme” substitute “scheme regulations in relation to that scheme”.

(16) In paragraph 29 of Schedule 2, for sub-paragraphs (3) and (4) substitute—

“(3) If the member meets the lower tier payment threshold only—

(a) the annual rate of ill-health pension payable under this scheme is the sum of–

(i) the annual rate of a lower tier earned pension payable under this scheme; and

(ii) the annual rate of full retirement earned pension that would, if the member was entitled to payment of an ill-health pension under the PCSPS(NI), be payable to the member at normal pension age under the PCSPS(NI); and

(b) the member (“M”) is entitled to payment of a lump sum of the amount of the lump sum that would, had M been entitled to payment of an ill-health pension under the PCSPS(NI), been payable to M under the rules of the PCSPS(NI) applicable to M.

(4) If the member meets the upper tier payment threshold—

(a) the annual rate of ill-health pension payable under this scheme is the sum of–

(i) the annual rate of a lower tier earned pension payable under this scheme;

(ii) the annual rate of an upper tier top up earned pension payable under this scheme; and

(iii) the annual rate of full retirement earned pension that would, if the member was entitled to payment of an ill-health pension under the PCSPS(NI), be payable to the member at normal pension age under the PCSPS(NI); and

(b) the member (“M”) is entitled to payment of a lump sum of the amount of the lump sum that would, had M been entitled to payment of an ill-health pension under the PCSPS(NI), been payable to M under the rules of the PCSPS(NI) applicable to M.”.

(17) In paragraph 30(2) of Schedule 2—

(a) at the end of paragraph (a) omit “and”; and

(b) at the end of paragraph (b) insert “; and” and–

“(c) no lump sum is payable to the member under the PCSPS(NI).”.

(18) In paragraph 30(3) of Schedule 2—

(a) at the end of paragraph (a), for “;” substitute “, to the extent that it relates to pension payable under paragraph 29(3)(a)(ii) and 29(4)(a)(iii)”; and

(b) omit paragraph (b).

(19) In paragraph 45(2) of Schedule 2—

(a) after “PCSPS(NI),” insert “the person’s service which has been transferred into the PCSPS(NI) is taken to be qualifying service for the purposes of this scheme and”; and

(b) in paragraph (b), for “transitional” substitute “transition”.

(20) After Schedule 2 (transitional provisions) insert new Schedules 3 and 4 as set out in Schedules 1 and 2 to these Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 25th March 2015.

(L.S.)

Grace Nesbitt

A senior officer of the

Department of Finance and Personnel

Regulation 2

SCHEDULE 1

Regulation 183

“SCHEDULE 3 The Partnership Pension Account Ill Health Benefits Arrangements

PART 1 Preliminary

Interpretation - general

1.   In this Schedule—

“the 2002 Section” means Section I of the PCSPS(NI);

“the 2007 Section” means Section III of the PCSPS(NI);

“alpha” means the scheme established by regulation 3;

“eligible service” has the meaning given in paragraph 2;

“final pensionable earnings” has the meaning given in paragraph 3;

“ill-health benefits” in relation to a person means benefits payable in the event of the person’s ill-health;

“incapacity for employment” has the meaning given in paragraph 4;

“partnership ill-health benefits arrangements” means the arrangements for payment of ill-health benefits set out in this Schedule or in the scheme made under section 1 of the 1972 Order which provided for ill health benefits for persons who have a partnership pension account;

“permanent breakdown in health” has the meaning given in paragraph 5; and

“qualifying partnership service” has the meaning given in paragraph 6.

Meaning of “eligible service”

2.— (1) In this Schedule, “eligible service” in relation to a person to whom this Schedule applies (P) means the aggregate of the periods of service (expressed in years) referred to in sub paragraph (2) which fall within P’s current period of scheme employment to which sub-paragraph (3) applies.

(2) The periods referred to in this sub-paragraph are—

(a) any period of service during which P has a partnership pension account to which P’s employer is paying contributions;

(b) any period which counts as qualifying service under the 2002 Section or the 2007 Section which is qualifying partnership service in relation to P; and

(c) any period during which P is in pensionable service under alpha which is qualifying partnership service in relation to P.

(3) This sub-paragraph applies to a period of service in scheme employment in respect of which P—

(a) receives pensionable earnings; or

(b) is treated as receiving assumed pay.

(4) If a person (P) to whom this Schedule applies is in part-time service at any time during the periods referred to in sub paragraph (2), the eligible service in respect of the period during which P is in part-time service is—

where–

• A is the number of hours of P’s part-time service in the period in question (excluding meal breaks, unless they are paid for part-time staff); and

• N is the number of weekly full-time conditioned hours in the period in question for a person in the same grade as P (excluding meal breaks unless they are paid for part-time staff).

(5) If the number of weekly full-time conditioned hours varies during the period in question, the calculation in sub-paragraph (4) must be made separately for each period within the period of part-time service in question during which that number remains the same.

Meaning of “final pensionable earnings”

3.— (1) In this Schedule, “final pensionable earnings” in relation to a person (P) to whom this Schedule applies means the greater of—

(a) P’s permanent pensionable earnings in the 12 months ending on the last day of P’s eligible service; and

(b) P’s permanent pensionable earnings in one of the last two complete scheme years ending on or before the last day on which P was in scheme employment.

(2) This sub-paragraph applies where—

(a) P’s last day of eligible service is after 29^th July 2007;

(b) P returned from unpaid leave or unpaid absence during the 12 months ending with P’s last day of eligible service;

(c) P was in scheme employment during the whole of the period of 12 months ending with P’s last day of eligible service; and

(d) during the period of unpaid leave or unpaid absence referred to in paragraph (b) P did not have a partnership pension account to which P’s employer was paying contributions.

(3) Where sub-paragraph (2) applies, the period of 12 months referred to in sub-paragraph (1)(a) shall be taken as being the period of 365 days plus the number of days during the period of unpaid leave or unpaid absence referred to in sub-paragraph (2)(b).

(4) If the period of 365 days referred to in sub-paragraph (3) includes 29^th February, that sub-paragraph has effect with the substitution for “365” of “366”.

(5) For the purpose of sub-paragraph (1), P’s permanent pensionable earnings for any period include any assumed pay which P is treated as receiving during that period.

(6) If P was in part-time service during any period which is relevant for the purpose of sub-paragraph (1), P’s final pensionable earnings are calculated as if P received the full-time rate during that period.

(7) If P was not in scheme employment during the whole of the 12 month period referred to in sub-paragraph (1)(a), that sub-paragraph applies as if it referred to P’s annualised permanent pensionable earnings in P’s latest period of scheme employment ending with P’s last day of eligible service.

(8) For the purposes of sub-paragraph (7), P’s annualised permanent pensionable earnings for a period are—

where–

• PPE is P’s permanent pensionable earnings for the period; and

• N is the number of days in the period.

(9) If the period referred to in sub-paragraph (8) includes 29th February, sub-paragraph (8) has effect with the substitution for “365” of “366”.

(10) Only pensionable earnings in P’s latest continuous period of service in scheme employment are to be taken into account for the purposes of sub-paragraph (1)(a) and (b).

(11) In sub-paragraph (10), “continuous period of service in scheme employment” means a period of service in scheme employment disregarding any gap in service in scheme employment not exceeding 6 months.

Meaning of “incapacity for employment”

4.   In this Schedule, a person’s breakdown in health involves “incapacity for employment” if the scheme medical adviser is of the opinion that as a result of the breakdown the person is incapable of doing the person’s own or a comparable job.

Meaning of “permanent breakdown in health”

5.   In this Schedule, a person’s breakdown in health is “permanent” if the scheme medical adviser is of the opinion that the breakdown will continue until the person reaches pension age.

Meaning of “qualifying partnership service”

6.   In this Schedule, “qualifying partnership service” means the aggregate of the following periods—

(a) any period beginning on or after 1^st October 2002 falling within a person’s latest period of scheme employment during which the person has a partnership pension account (regardless of whether the person’s employer pays contributions);

(b) any period which counts as qualifying service under the 2002 Section or the 2007 Section provided that the last day of such period was immediately before the person held a partnership pension account;

(c) where a person (P) was in pensionable service under alpha immediately before P held a partnership pension account—

(i) any period during which P was in pensionable service under alpha provided that the last day of such period was immediately before P held a partnership pension account; and

(ii) any period which counts as qualifying service under the 2002 Section or the 2007 Section provided that the last day of such period was immediately before P’s period of qualifying partnership service within paragraph (i); and

(d) in the case of a person who is transferred to scheme employment without the person’s consent and who has a partnership pension account immediately after that transfer, the whole of the period during which that person was an active member of an occupational pension scheme in the person’s employment immediately prior to the transfer.

Calculation of periods of service

7.   Where this Schedule provides for a period of service to be expressed in years, regulation 176 applies for the purposes of this Schedule.

PART 2 Application

Persons to whom this Schedule applies

8.   Subject to paragraph 9, this Schedule applies to any person who—

(a) has a partnership pension account;

(b) has at least two years’ qualifying partnership service;

(c) is under normal pension age; and

(d) is in service in a scheme employment immediately prior to the termination of the person’s service in accordance with paragraph 11(2)(b).

Exclusions from Schedule application

9.   This Schedule does not apply to a person (P) if—

(a) the terms of P’s employment provide that the partnership ill-health benefits arrangements do not apply to P;

(b) P’s employer has made alternative provision for ill-health benefits for P;

(c) P’s employer is not making payments to the scheme manager for the arrangements for payment of ill-health benefits set out in this Schedule to apply to P; or

(d) P opts for the partnership ill-health benefits arrangements not to apply to P.

Application of Schedule following transfer of employment

10.   Where a person (P) becomes a person to whom this Schedule applies as a result of a transfer of employment, the scheme manager may apply the rules of this Schedule to P with any modifications the scheme manager considers necessary to reflect—

(a) any terms and conditions of P’s employment relating to ill health benefits which continue to have effect after the transfer; or

(b) any undertaking given by the Department about the ill health benefits payable to P.

PART 3 Ill-health benefits

Entitlement to ill-health benefits

11.— (1) A person to whom this Schedule applies is entitled to a lump sum calculated in accordance with paragraph 12 if the conditions in sub-paragraph (2) are met.

(2) The conditions are—

(a) the person or the person’s employer has claimed payment of a lump sum under this scheme;

(b) the person’s employment has been terminated due to a breakdown in health; and

(c) the scheme medical adviser is of the opinion that the person has suffered a permanent breakdown in health involving incapacity for employment.

Calculation of ill-health benefits

12.   The amount of the lump sum is equal to the lesser of the following amounts—

(a) 20% of the person’s final pensionable earnings multiplied by the length of the person’s eligible service (expressed in years);

(b) the person’s final pensionable earnings multiplied by 3; and

(c) for any person who is within 3 years of the person’s normal pension age, the person’s final pensionable earnings multiplied by 3 and reduced by 1/36 for each complete month of the person’s eligible service within that 3-year period.

False statements about ill health

13.— (1) Sub-paragraph (2) applies where—

(a) a lump sum has been awarded to a person (P) under this Schedule; and

(b) it subsequently appears to the scheme manager that P made a false declaration about P’s health or deliberately suppressed a material fact that was relevant to the award.

(2) The scheme manager may withhold the whole or part of the lump sum or recover any payment of the lump sum that has been made.”

Regulation 2

SCHEDULE 2

Regulation 184

“SCHEDULE 4 The Partnership Death Benefits Arrangements

PART 1 Preliminary

Interpretation

1.   In this Schedule—

“the 1972 Section” means Section II of the PCSPS(NI)”;

“the 2002 Section” means Section I of the PCSPS(NI);

“the 2007 Section” means Section III of the PCSPS(NI);

“alpha” means the scheme established by regulation 3;

“death benefits” in relation to a person means benefits payable in the event of the person’s death;

“final pensionable earnings” has the meaning given in paragraph 2;

“last day of eligible service” in relation to a person (P) means the last day, during P’s current period of service in scheme employment, of P’s latest period of service during which P has a partnership pension account to which P’s employer is paying contributions; and

“partnership death benefits arrangements” means the arrangements for payment of death benefits set out in this Schedule or in the scheme made under Article 3 of the 1972 Order which provided for death benefits for persons who have a partnership pension account.

Meaning of “final pensionable earnings”

2.— (1) In this Schedule, “final pensionable earnings” in relation to a person (P) to whom this Schedule applies means the greater of—

(a) P’s permanent pensionable earnings in the 12 months ending on P’s last day of eligible service; and

(b) P’s permanent pensionable earnings in one of the last 2 complete scheme years ending on or before the last day on which P was in scheme employment.

(2) This sub-paragraph applies where—

(a) P’s last day of eligible service is after 29th July 2007;

(b) P returned from unpaid leave or unpaid absence during the 12 months ending with P’s last day of eligible service;

(c) P was in scheme employment during the whole of the period of 12 months ending with P’s last day of eligible service; and

(d) during the period of unpaid leave or unpaid absence referred to in paragraph (b) P did not have a partnership pension account to which P’s employer was paying contributions.

(3) Where sub-paragraph (2) applies, the period of 12 months referred to in sub-paragraph (1)(a) shall be taken as being the period of 365 days plus the number of days during the period of unpaid leave or unpaid absence referred to in sub-paragraph (2)(b).

(4) If the period of 365 days referred to in sub-paragraph (3) includes 29^th February, that paragraph has effect with the substitution for “365” of “366”.

(5) For the purpose of sub-paragraph (1), P’s permanent pensionable earnings for any period include any assumed pay which P is treated as receiving during that period.

(6) If P was in part-time service during any period which is relevant for the purpose of sub-paragraph (1), P’s final pensionable earnings are calculated by reference to P’s actual rate of pensionable earnings during that period.

(7) If P was not in scheme employment during the whole of the 12 month period referred to in sub-paragraph (1)(a), that sub-paragraph applies as if it referred to P’s annualised permanent pensionable earnings in P’s latest period of scheme employment ending with P’s last day of eligible service.

(8) For the purposes of sub-paragraph (7), P’s annualised permanent pensionable earnings for a period are—

where–

• PPE is P’s permanent pensionable earnings for the period; and

• N is the number of days in the period.

(9) If the period referred to in sub-paragraph (8) includes 29^th February, sub-paragraph (8) has effect with the substitution for “365” of “366”.

(10) Only pensionable earnings in P’s latest continuous period of service in scheme employment are to be taken into account for the purposes of sub-paragraph (1)(a) and (b).

(11) In sub-paragraph (10), “continuous period of service in scheme employment” means a period of service in scheme employment disregarding any gap in service in scheme employment not exceeding 6 months.

PART 2 Application

Persons to whom this Schedule applies

3.   Subject to paragraph 4, this Schedule applies to any person who—

(a) has a partnership pension account; and

(b) is in service in a scheme employment immediately prior to the person’s death.

Exclusions from Schedule application

4.   This Schedule does not apply to a person (P) if—

(a) the terms of P’s employment provide that the partnership death benefits arrangements do not apply to P;

(b) P’s employer has made alternative provision for death benefits in respect of P;

(c) P’s employer is not making payments to the scheme manager for the arrangements for payment of death benefits set out in this Schedule to apply to P; or

(d) P opts for the partnership death benefits arrangements not to apply to P.

PART 3 Lump sum death benefits

Payment of lump sum death benefits

5.   A lump sum death benefit is payable if a person to whom this Schedule applies dies before reaching the age of 75.

Nominations for lump sum death benefits

6.— (1) A person to whom this Schedule applies (P) may nominate a person or persons to receive a lump sum death benefit.

(2) P may nominate—

(a) one or more individuals, or

(b) one incorporated or unincorporated body.

(3) If P nominates two or more individuals, P may indicate in the nomination how P wishes the payments to be apportioned between them.

(4) A nomination may only be made by notice in writing to the administrator of this scheme in such form as the scheme manager requires or is willing to accept.

(5) P may revoke or alter a nomination by a further notice in writing to the administrator of this scheme in such form as the scheme manager requires or is willing to accept.

Invalid nominations of individuals

7.— (1) The nomination of an individual by a person to whom this Schedule applies (P) is invalid if—

(a) the individual nominated is P’s spouse or civil partner and the individual is not P’s spouse or civil partner when P dies;

(b) the individual predeceases P; or

(c) the individual is convicted of the offence of murder or manslaughter of P.

(2) The scheme manager may determine that the nomination of an individual is invalid if the individual is convicted of any offence (apart from those mentioned in sub-paragraph (1)(c)) of which the unlawful killing of P is an element.

Payment of lump sum death benefit to nominees or personal representatives

8.— (1) The scheme manager may pay the lump sum death benefit payable in respect of a person to whom this Schedule applies (P) to—

(a) the person or persons nominated by P under paragraph 6 (“the nominees”);

(b) P’s personal representatives; or

(c) both the nominees and P’s personal representatives.

(2) If the scheme manager decides to pay all or part of the lump sum death benefit to the nominees and more than one individual has been nominated, the payment is to be made to them in such proportions as the scheme manager considers appropriate.

(3) If the scheme manager decides to pay the lump sum death benefit to the nominees and to P’s personal representatives, the payment is to be made to them in such proportions as the scheme manager considers appropriate.

Amount of lump sum death benefits

9.— (1) Subject to sub-paragraphs (2) to (6), the amount of the lump sum death benefit payable in respect of a person to whom this Schedule applies (P) is equal to the amount of P’s final pensionable earnings multiplied by 3.

(2) If, in respect of P, a lump sum is payable under rule E.16 of the 2002 Section (amount of lump sum benefit under rule E.14: deferred members), the amount specified in sub-paragraph (1) is only payable if and to the extent that it exceeds the aggregate amount of any lump sum payments made in respect of P under rule E.16 of the 2002 Section.

(3) If, in respect of P, a lump sum is payable under rule 3.16 of the 1972 Section (preserved benefits), the amount specified in sub-paragraph (1) is only payable if and to the extent that it exceeds the aggregate amount of any lump sum payments made in respect of P under rule 3.16 of the 1972 Section.

(4) If, in respect of P, a lump sum is payable under rule F.13 of the 2007 Section (amount of lump sum benefit under rule F.11: deferred members and pensioner members) as it applies to a deceased deferred member of Section III (within the meaning of that Section), the amount specified in sub-paragraph (1) is only payable if and to the extent that it exceeds the aggregate amount of any lump sum payments made in respect of P under rule F.13 of the 2007 Section.

(5) If, in respect of P, a lump sum is payable under regulation 131 (amount payable on death of deferred member or pensioner member of alpha (death out of service)) as it applies to a deceased deferred member of alpha (within the meaning of that scheme), the amount specified in sub-paragraph (1) is only payable if and to the extent that it exceeds the aggregate amount of any lump sum payments made in respect of P under regulation 131.

(6) If, in respect of P, lump sums are payable under two or more of the provisions of the PCSPS or alpha referred to in sub-paragraphs (2) to (5), the amount specified in sub-paragraph (1) is only payable if and to the extent that it exceeds the aggregate amount of the lump sums that are payable.”

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014 (the 2014 Regulations (S.R. 2014/290) so as to make provision in relation to persons who have a partnership pension account. Schedule 1 to these Regulations inserts new Schedule 3 into the 2014 Regulations which makes provision for ill health benefits for persons who have a partnership pension account. Schedule 2 to these Regulations inserts new Schedule 4 into the 2014 Regulations which makes provision for death benefits in respect of persons who have a partnership pension account. The provision made by these Schedules replaces the Partnership Pension Account Ill Health Benefits Scheme and the Partnership Pension Account Death Benefits Scheme, made under Article 3 of the Superannuation (Northern Ireland) Order 1972 (S.I. 1972/1073 (N.I.10)), which schemes are to be closed.

These Regulations also make other minor amendments to The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014 (S.R. 2014 No. 290). Regulation 2 makes minor amendments to correct some of the provisions and also to make sure that the regulations properly reflect the policy regarding transitional arrangements for members of the old scheme who became members of the new scheme.

(1)

2014 c.2 (N.I.)

(2)

S.R.2014 No.290

(3)

2013 c.25