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The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Pension credits: valuation of pension benefits on or after 1st October 2023: creation of a pension credit

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36.—(1) This regulation applies to a relevant pension credit member(a) (“CM”) where—

(a)on or after 1st October 2023, the scheme manager provided an aggregated legacy scheme valuation of pension benefits, determined under regulation 30(3)(a) and taking into account the higher of the two valuations determined under regulation 30(4); and

(b)the corresponding pension debit member (“DM”) is subject to a debit under the legacy scheme of the appropriate amount in respect of remediable service shareable rights).

(2) Where this regulation applies the scheme manager, having regard to the advice of the scheme actuary, must determine the corresponding pension credit under the legacy scheme in accordance with article 26(1) of the 1999 Act, by means of the aggregated legacy scheme valuation referred to in paragraph (1)(a), which is recalculated to the day before the transfer day.

(3) Where paragraph (2) applies, the scheme manager must send a notice in writing to CM specifying the legacy scheme pension credit.

(4) The scheme manager must send the notice mentioned in paragraph (3) to CM as soon as reasonably practicable after the day on which the scheme manager discharges their liability under article 30(1) of the 1999 Order (time for discharge of liability in respect of a pension credit).

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