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Pension Schemes Act 2015

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62Provision about conversion of certain benefits for drawdown: Northern Ireland
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(1)The Department for Social Development in Northern Ireland may by regulations make provision about the conversion of benefits under an occupational pension scheme in circumstances where—

(a)a member of the scheme, or a survivor of a member of the scheme, has subsisting rights in respect of any flexible benefits other than money purchase benefits under the scheme, and

(b)the member or survivor exercises an option to convert any of the benefits into money purchase benefits for the purposes of enabling sums or assets to be designated as available for the payment of drawdown pension, dependants’ drawdown pension, nominees’ drawdown pension or successors’ drawdown pension.

(2)Regulations under subsection (1) may, in particular, make provision about how the rate or amount of any benefits not converted are to be calculated in future.

(3)In relation to a conversion that takes place before the member or survivor reaches normal pension age, regulations under subsection (1) may in particular make provision about—

(a)the manner in which benefits are to be calculated for the purpose of converting them into money purchase benefits;

(b)the use of any power to reduce benefits.

(4)Regulations made under this section may include provision for them to override the provisions of a pension scheme to the extent that there is a conflict.

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