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The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024

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

PART 6Amendments to the Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015

General

26.  The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015(1) are amended in accordance with this Part.

27.  In regulation 2 (interpretation) at the appropriate place, insert—

““lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003(2).”.

Amendment of regulation 31

28.  In regulation 31 (partial retirement)(3) in paragraph (3)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.

Amendment of regulation 35A

29.—(1) Regulation 35A (variations to lump sums for 1995 and 2008 pensioners joining new scheme) (pensioners who have taken a partial retirement pension) (4) is amended as follows.

(2) In paragraph (2)—

(a)in sub-paragraph (a), after “if the member”, insert “is not a non-pensionable old scheme member and”, and at the end of the paragraph, omit “and”;

(b)after sub-paragraph (b), insert—

“(aa)paragraph (3A) if the member is a non-pensionable old scheme member and has taken an old scheme partial retirement pension but has not taken a new scheme partial retirement pension;”.

(3) After paragraph (3), insert—

“(3A) Where paragraph (2)(aa) applies, the lump sum is an amount equal to the appropriate fraction of either—

(a)the lump sum on death found in column 2 of Part 1 of Table 2 (non-pensionable old scheme member entitlements) in regulation 38(1A)(death in service)(5) if the member is a non-pensionable 1995 Section member; or

(b)the lump sum on death found in column 2 of Part 2 of that Table if the member is a non-pensionable 2008 Section member.”.

Omission of regulation 37

30.  Omit regulation 37 (abatement: special classes).

(2)

2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

(3)

Regulation 31 was amended by S.R. 2024 No.50.

(4)

Regulation 35A was inserted by S.R. 2024 No.50.

(5)

Paragraph (1A) was inserted by S.R. 2024 No.50.

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