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The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023
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- Rheolau Statudol Gogledd Iwerddon
- 2023 No. 132
- PART 9
- Regulation 63
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes to legislation:
There are currently no known outstanding effects for the The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023, Section 63.
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Memorandwm Esboniadol
63.—(1) The scheme manager must calculate interest on any amount described in direction 14 (interest: rates), 15 (interest: periods) or 16 (interest: other) in accordance with the provisions of whichever of those 2023 Directions is relevant to that amount.
(2) Where an amount is described in paragraph (4), (5), (6), (7) or (8), the scheme manager must calculate interest on it in accordance with that paragraph (whichever is relevant).
(3) Direction 14(6) applies where the rate of interest has varied during a period for which interest is to be calculated.
(4) Where amounts are owed under regulation 3, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)).
(5) Where amounts are owed under regulation 4, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 15 of PSPJOA 2022 (pension contributions: pensioner and deceased members).
(6) Where amounts are owed under regulation 5, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 17 of PSPJOA 2022 (pension contributions: active and deferred members (deferred correction)).
(7) Where amounts are owed under regulation 10, 13 or 35, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members).
(8) Where compensation is owed under regulation 18, that liability is waived by virtue of regulation 18(3) and that waiver subsequently ceases to have effect, interest must be calculated in the form and applied at the rate specified—
(a)in direction 14(5) from the mid-point date described in direction 15(16) to the date 28 days after a remediable service statement is first issued; and
(b)in direction 14(4) from the date 29 days after a remediable service statement is first issued to the date of payment.
Commencement Information
I1Reg. 63 in operation at 1.10.2023, see reg. 1
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