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The Firefighters’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015

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Lifetime allowance chargeN.I.

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12.—(1) This regulation applies to a person (P) who—

(a)is a member of an old scheme whether by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2014 Act (final salary link);

(b)is a member of the new scheme by virtue of pensionable service for the new scheme;

(c)is being paid a higher or a lower tier ill-health pension under the new scheme; and

(d)has an ill-health pension paid from the new scheme reduced as a consequence of P becoming entitled to payment of a scheme pension (within the meaning of paragraph 2 of Schedule 28 to the Finance Act 2004(1)under the old scheme.

(2) Section 216 of the Finance Act 2004(2)(benefit crystalisation events and amounts crystallised) is modified in its application to P as specified in paragraph (3).

(3) The payment of any scheme pension from the old scheme to P is treated as if it was not a benefit crystallisation event within the meaning of section 216 of the Finance Act 2004.

Commencement Information

I1Reg. 12 in operation at 1.4.2015, see reg. 1

(1)

2004 c.12. Paragraph 2 was amended by sections 101 and 104 of, and Schedules 10 and 11 to, the Finance Act2005 (c.7); by section 161 of, and Schedule 23 to, the Finance Act2006 (c.25); by section 70 of, and Schedule 20 to, the Finance Act2007 (c.11); by section 51 of the Finance Act2013 (c.29); and byS.I. 2007/493.

(2)

Section 216 was amended by section 101 of, and paragraphs 1 and 31 of Schedule 10 to, the Finance Act2005 (c.7); section 161 of, and paragraphs 1 and 30 of Schedule 23 to, the Finance Act2006 (c.25); by section 92 of, and paragraphs 4 and 5 of Schedule 29 to, the Finance Act2008 (c.9); and by section 65 of, and paragraphs 62 and 73 of Schedule 16 to, the Finance Act2011 (c.11).

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