The Pensions (Northern Ireland) Order 2005

[F1 Effect of discharge of liability during or immediately before assessment period N.I.

F1 SR 2005/137

23A .F2 — (1) This paragraph applies if— N.I.

(a) at any time during the assessment period in relation to the scheme (or, if there has been more than one such assessment period, the last one) any liability to provide pensions or other benefits to or in respect of any member or members under the scheme is discharged by virtue of—

(i) regulations under Article 119(4), or

(ii) the Board validating any action mentioned in Article 119(9), or

(b) any such liability is discharged on the assessment date, but before the commencement of the assessment period,

and compensation is payable in accordance with this Schedule in respect of the pensions or other benefits (apart from this paragraph).

(2) Any entitlement to compensation under this Schedule in respect of the pensions or other benefits that arose before the discharge ceases on the discharge, except so far as the entitlement was to a payment falling to be made before the discharge.

(3) After the discharge any compensation payable under this Schedule in respect of the pensions or other benefits is determined on the basis that—

(a) the discharge occurred immediately before the assessment date, and

(b) the admissible rules of the scheme provided—

(i) for the discharge to occur at that time, and

(ii) accordingly, for entitlement under those rules to the pensions or other benefits then to cease or, as the case may be, to cease to the extent to which liability in respect of them is discharged.]

F2 mod. by SR 2005/171