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The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016
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- Rheolau Statudol Gogledd Iwerddon
- 2016 No. 107
- PART 4
- Regulation 15
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Rhagor o Adnoddau
Changes over time for: Section 15
Version Superseded: 06/04/2022
Alternative versions:
- 06/04/2016- Amendment
- 06/04/2017- Amendment
- 13/01/2020
Point in time - 06/04/2022- Amendment
Status:
Point in time view as at 13/01/2020. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016, Section 15.
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Fixed rate revaluation of guaranteed minimum pensions for early leaversN.I.
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Memorandwm Esboniadol
15.—(1) This regulation applies where a scheme provides, in accordance with section 12(2) of the 1993 Act (as substituted by paragraph 16 of Schedule 13 to the Pensions Act (Northern Ireland) 2015), for a person’s earnings factors to be determined for the purposes of section 10(2) of the 1993 Act by reference to the last order to come into operation under section 130 of the Social Security Administration (Northern Ireland) Act 1992(1) before the end of the last service tax year.
[F1(2) Subject to paragraph (3), in a case to which this regulation applies, the scheme is to provide for the weekly equivalent mentioned in section 10(2) of the 1993 Act to be increased, in relation to the period of service in respect of which accrued rights to a guaranteed minimum pension have been acquired under, or transferred to, the scheme, by at least—
(a)4.75 per cent. compound, where the period of pensionable service under the scheme terminates on or after 6th April 2016 but before 6th April 2017;
(b)3.5 per cent. compound, where the period of pensionable service under the scheme terminates on or after 6th April 2017.]
(3) The scheme may make provision which is different to that made by virtue of paragraph (2) with respect to—
(a)members whose rights to guaranteed minimum pensions under the scheme arise in respect of a transfer or transfer payment made in accordance with section 16(1)(2) of the 1993 Act or regulations made under that provision;
(b)members whose guaranteed minimum pensions are, or are to be, appropriately secured within the meaning of section 15(3) of the 1993 Act.
Textual Amendments
F1Reg. 15(2) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/57), regs. 1(1), 4(5)
Commencement Information
(1)
1992 c. 8; section 130 was amended by paragraph 40 of Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993 and Article 125(3) of the Pensions (Northern Ireland) Order 1995
(2)
Section 16(1) was amended by paragraph 2(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and is amended by paragraph 18 of Schedule 13 to the Pensions Act (Northern Ireland) 2015
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