3. In regulation 2 (Interpretation)—
(a)after the definition of “authorised fund” there shall be inserted the following definition—
““authorised provider” has the meaning given to it by Article 12(11) of the Superannuation (Northern Ireland) Order 1972(1);”
(b)in the definition of “date of retirement” after the words “regulations 12 to 17” there shall be inserted “or regulation 49”;
(c)for the definition of “dependant” there shall be substituted—
““dependant” means—
a surviving spouse of a participator (providing the marriage was not, prior to 1st April 1995, subject to an order of judicial separation);
any surviving child of a participator; or
any person in whose favour a participator has made an election under regulation 39 of the 1995 Regulations (allocation of pension);”
(d)for the definition “participator” there shall be substituted—
“participator” means—
a contributor who has made a benefit election under regulation 11(3);
a contributor who has died;
a person who has ceased to be a contributor but has not exercised any right to receive a cash equivalent within the meaning of section 90 of the Pension Schemes (Northern Ireland) Act 1993(2) or to be paid a lump sum under regulation 14 (Repayment of investments in certain cases); or
a person in respect of whom investments have been made under regulation 7(1), 8(2) or 9(4);
after the definition of “salary” there shall be inserted the following definition:—
““Tax year” means the 12 months beginning with 6th April in any year;”.
Paragraph (11) was inserted in Article 12 by the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13))
1993 c. 49. Section 90 was amended by Article 150 of S.I. 1995/3213 (N.I. 22)