Amendment of regulation 2 of the principal Regulations

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)

  a surviving spouse of a participator (providing the marriage was not, prior to 1st April 1995, subject to an order of judicial separation);

  (b)

  any surviving child of a participator; or

  (c)

  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)

a contributor who has made a benefit election under regulation 11(3);

(b)

a contributor who has died;

(c)

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

(d)

a person in respect of whom investments have been made under regulation 7(1), 8(2) or 9(4);

(e)

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;”.

(1)

Paragraph (11) was inserted in Article 12 by the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13))

(2)

1993 c. 49. Section 90 was amended by Article 150 of S.I. 1995/3213 (N.I. 22)