Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

1. Introductory Text

2. PART 1 GENERAL

   1. 1. Citation, commencement, interpretation and retrospection

   2. 2. Amendment of the principal Regulations

3. PART 2 THE TAX REGIME

   1. 3. Requirements for admission agreements

   2. 4. Further restrictions on eligibility

   3. 5. Periods of membership: “total membership”

   4. 6. High earners

   5. 7. Members’ contributions

   6. 8. Employer’s discretion to reduce member’s contribution rate

   7. 9. Inland revenue limits on contributions

   8. 10. Limit on total amount of benefits and deduction of tax

   9. 11. Calculations

   10. 12. Final pay

   11. 13. Revenue restrictions

   12. 14. Retirement after normal retirement date

   13. 15. Re-employed and rejoining deferred members

   14. 16. Surrenders of pensions

   15. 17. Requirements as to time of payment

   16. 18. Guaranteed minimum pensions etc.

   17. 19. Surviving spouse’s or civil partner’s long-term pension

   18. 20. Reduction of some surviving spouses’ pensions

   19. 21. Meaning of “eligible child”

   20. 22. Children’s long-term pensions

   21. 23. Commutation: small pensions

   22. 24. Commutation: exceptional ill-health

   23. 25. Scope of Part III: limits on benefits

   24. 26. Power of employing authority to increase total membership

   25. 27. Effect of increases under this Chapter for older members

   26. 28. Payments to increase total membership

   27. 29. Effect of increases under this Chapter for older members

   28. 30. Election for pension in lieu of retirement grant

   29. 31. Election for lump sum in lieu of pension

   30. 32. Retirement benefits

   31. 33. Elections as to use of accumulated value of AVCs

   32. 34. Application and investment of SCAVCs

   33. 35. Accounts and audit

   34. 36. Employer’s further payments

   35. 37. Over-provision: calculation and return of surplus AVC and SCAVC funds

   36. 38. Rights to return of contributions

   37. 39. Commencement of pensions

   38. 40. Treatment of other benefits

   39. 41. Decisions as to status of employees and decisions as to benefits

   40. 42. Statements of policy concerning exercise of discretionary functions

   41. 43. Commutation: small pensions

   42. 44. Commutation: serious ill-health

   43. 45. Interpretation

   44. 46. Matters to be included in an admission agreement in certain cases

   45. 47. Excluded membership

   46. 48. Revenue restrictions

4. PART 3 THE 85 YEAR RULE

   1. 49. Normal retirement

   2. 50. Other early leavers: deferred retirement benefits and elections for early payment

   3. 51. Re-employed and rejoining deferred members

   4. 52. Payments to increase total membership

   5. 53. Commencement of pensions

   6. 54. Right to count a credited period

   7. 55. Credited periods for transferring members with mis-sold pension rights

   8. 56. Rights as to service not matched by credited period

   9. 57. Interpretation

5. PART 4 TRANSITIONAL PROVISIONS

   1. 58. Transitional provisions and savings

   2. 59. Right to opt out

6. PART 5 GOVERNANCE AND COMMUNICATION POLICY STATEMENTS

   1. 60. Governance policy statement

   2. 61. Communication policy statements

7. PART 6 MINOR TECHNICAL AMENDMENTS

   1. 62. Further restrictions on eligibility

   2. 63. First instance decisions

   3. 64. Interpretation

8. Signature

9. 1. SCHEDULE

      Transitional Provisions and Savings

      1. 1. Where a member — (a) elects to receive the immediate...

      2. 2. For the purposes of paragraph 1, the relevant date, for...

      3. 3. For the purposes of this Schedule, a member satisfies the...

      4. 4. Where a member who may elect under regulation 34(1) (re-employed...

      5. 5. (1) This paragraph applies to a member who was an...

      6. 6. (1) This paragraph applies to a member who retires, having...

10. Explanatory Note