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The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005

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  1. Introductory Text

  2. PART 1 INTRODUCTORY

    1. 1.Citation, commencement and interpretation

  3. PART 2 AMENDMENTS RELATING TO INDEXATION

    1. Modification of Article 51 of the 1995 Order

      1. 2.Removal of indexation: money purchase benefits provided under a hybrid scheme

    2. Indexation Regulations

      1. 3.Interpretation

      2. 4.Indexation: treatment of transfers made before 6th April 2005 from pension schemes

      3. 5.Indexation: treatment of transfers made on or after 6th April 2005 from pension schemes

      4. 6.Indexation: treatment of payments made before 6th April 2005 from insurance policies or annuity contracts

      5. 7.Indexation: treatment of payments made on or after 6th April 2005 from insurance policies or annuity contracts

    3. Protected Rights Regulations

      1. 8.Meaning of “specified pension or annuity”

      2. 9.Indexation requirement limited to specified pensions or annuities

      3. 10.Removal of indexation: interim arrangements

      4. 11.Removal of indexation: death of member before payment

    4. Discharge of Liability Regulations

      1. 12.Discharge of liability: guaranteed minimum pensions, short service benefits etc.

      2. 13.Discharge of liability: pensions under a relevant scheme

    5. Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations

      1. 14.Indexation: treatment of salary-related death benefits in certain schemes

    6. Pension Credit Benefit Regulations

      1. 15.Indexation: changes to maximum percentage

      2. 16.Eligible pension credit rights

  4. PART 3 AMENDMENTS RELATING TO DISCLOSURE OF INFORMATION

    1. Disclosure of Information Regulations

      1. 17.Increase in maximum level of civil penalties

      2. 18.Choice of annuities: members

      3. 19.Choice of annuities: benefit payable on death of member or beneficiary

      4. 20.Minor amendments

  5. PART 4 REVOCATIONS

    1. 21.Revocations

  6. Signature

  7. Explanatory Note

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