- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2023, Section 6.
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6.—(1) In regulation 47 (survivor benefits: partners of deferred members)—
(a)after paragraph (4), insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member and became a deferred member in the period beginning with 1st April and ending 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”;
(b)in paragraph (5)—
(i)for “at the beginning of” substitute “on the revaluation date in”;
(ii)after “was opened,” in the second place where it occurs, insert “and takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s pension account was opened,”;
(c)for paragraph 6, substitute—
“(6) Where—
(a)paragraph (5) applies, the balance calculated under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (5);
(b)paragraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year,
and, thereafter, the balance in the survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.
(6A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.”.
(2) In regulation 48 (survivor benefits: children of deferred members)—
(a)in paragraph (4)—
(i)for “at the beginning of” substitute “on the revaluation date in”; and
F1(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)for paragraph (5), substitute—
“(5) Where—
(a)paragraph (4) applies, the balance calculated under regulation 49(2) (survivor benefits: children of deferred member where pension is payable to partner of deferred member) or 50(2) (survivor benefits: children of deferred member where no pension is payable to partner of deferred member) is the opening balance of the survivor member’s pension account for the following Scheme year and the revaluation adjustment is applied to the balance in accordance with paragraph (4);
(b)paragraph (4) does not apply, the balance under regulation (49)(2) or 50(2), as the case may be, is the opening balance of the survivor member’s pension account for the following Scheme year,
and, thereafter, the balance in the survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.
(5A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.”.
(3) In regulation 49 (survivor benefits: children of deferred member where pension is payable to partner of deferred member)—
(a)After paragraph (3) insert—
“(3A) For the purposes of paragraph (3), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”; and
(b)After paragraph (4) insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”.
(4) In regulation 50 (survivor benefits: children of deferred member where no pension is payable to partner of deferred member)—
(a)After paragraph (3) insert—
“(3A) For the purposes of paragraph (3), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member become a deferred member; or
(b)ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”;
(b)After paragraph (4) insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”.
Textual Amendments
F1Reg. 6(2)(a)(ii) omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 18(2)
Commencement Information
I1Reg. 6 in operation at 12.6.2023 with effect in accordance with reg. 1(2), see reg. 1(1)
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