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The Pensions (2015 Act) (Consequential, Supplementary and Incidental Amendments) Order (Northern Ireland) 2015

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Amendment of the State Pension Credit RegulationsN.I.

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19.—(1) The State Pension Credit Regulations (Northern Ireland) 2003(1) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 18(2) (notional income)—

(a)in paragraph (1)(a) for “(a)” substitute “(za)”;

(b)after paragraph (7)(3) insert—

(7ZA) Paragraph (6) shall not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension under section 8(2) of the Pensions Act (Northern Ireland) 2015, alters that choice in favour of a lump sum, in accordance with regulations made under section 8(7) of that Act.

(7ZB) Paragraph (6) shall not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension in accordance with regulations made under section 10 of the Pensions Act (Northern Ireland) 2015 which include provision corresponding or similar to section 8(2) of that Act, alters that choice in favour of a lump sum, in accordance with regulations made under section 10 of that Act which include provision corresponding or similar to regulations made under section 8(7) of that Act.;

(c)After paragraph (8) insert—

(8A) In paragraph (7ZA), “lump sum” means a lump sum under section 8 of the Pensions Act (Northern Ireland) 2015.

(8B) In paragraph (7ZB), “lump sum” means a lump sum under regulations made under section 10 of the Pensions Act (Northern Ireland) 2015..

(3) After paragraph 23ZA(4) of Schedule 5 (income from capital) insert—

23ZB.  Where a person chooses a lump sum under section 8(2) of the Pensions Act (Northern Ireland) 2015 or in accordance with regulations made under section 10 of that Act which include provision corresponding or similar to section 8(2) of that Act, or fails to make a choice, and a lump sum payment has been made, an amount equal to—

(a)except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;

(b)the amount of that lump sum,

but only for so long as that person does not alter that choice in favour of an increase of pension..

Commencement Information

I1Art. 19 in operation at 6.4.2016, see art. 1(b)

(1)

S.R. 2003 No. 28; relevant amending Regulations are S.R. 2006 Nos. 104 and 359

(2)

Paragraph (1) of regulation 18 was substituted was by regulation 14(4)(a) of S.R. 2006 No. 359

(3)

Paragraphs (7) and (8) of regulation 18 were added by regulation 12(3)(b) of S.R. 2006 No. 104

(4)

Paragraph 23ZA of Schedule 5 was inserted by regulation 12(4) of S.R. 2006 No. 104

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