PART 1INTRODUCTORY AND GENERAL
CHAPTER 1INTRODUCTION
Citation, commencement and effect1
These Regulations may be cited as the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 and shall come into operation on 1st July 2008 and shall have effect from 1st April 2008.
Application of remaining Parts2
1
Part 2 provides for benefits to be payable in relation to service as an officer (as defined in that Part).
2
Part 3 provides for benefits to be payable in relation to service as—
a
a practitioner, or
b
an OOH provider,
(both as defined in that Part).
3
Part 4 modifies Parts 2 and 3 where a member has pensionable service under both Parts 2 and 3.
CHAPTER 2SCHEME REPORTS AND ACCOUNTS
Actuarial reports and accounts3
1
The following paragraphs apply to the Health and Social Care Pension Scheme as set out in these Regulations and the 1995 Regulations.
2
The Department shall keep accounts of all income and expenditure of the Scheme in a form approved by the Department of Finance and Personnel.
3
The accounts shall be open to examination by the Comptroller and Auditor General.
F84
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F25
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F16
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Cost SharingF74
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Provision of information relevant for tax purposes5
1
A person who is entitled to a benefit under F5this Section of the Scheme must give the Department such information as will enable it to determine—
a
whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and
b
if any such charge arises, the amount of the tax payable.
2
Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the Finance Act 2004 (enhanced lifetime allowance regulations).
3
If a person applying for a benefit under F6this Section of the Scheme intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 M1 in respect of that entitlement.
F33A
If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act, that person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 in respect of that entitlement.
4
The information that a person is required to give under this regulation must be given—
a
at the time the person makes a claim for a benefit, or
b
within such period ending after that time as the Department specifies in writing.
5
If a person fails to comply with paragraph (4) (b), the Department may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.
F46
Paragraph (7) applies to members who are practitioners or non-GP providers.
7
The members referred to in paragraph (6) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the Scheme in a manner prescribed from time to time by the Department.