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100.—(1) Subject to the provisions of this Chapter, an active member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under any kind of scheme or arrangement to which paragraph (2) applies, other than a FSAVC, to be accepted by the Scheme.
(2) This paragraph applies to—
(a)a registered occupational pension scheme [F1other than a corresponding health service scheme] ,
(b)a registered personal pension scheme,
(c)a registered buy-out policy, and
[F2(d)a corresponding 1995 scheme, and
(e)a corresponding 2008 scheme.]
[F3(2A) A member who makes an application for a transfer value to be accepted by the Department in respect of his rights under a corresponding 2008 scheme may not also make an application for a transfer value to be accepted in respect of his rights under a corresponding 1995 scheme.”;]
(3) Paragraph (1) does not apply to rights that are directly attributable to a pension credit.
(4) In this regulation “FSAVC” means—
(a)a scheme which—
(i)immediately before 6th April 2006 was approved by the Commissioners for Her Majesty's Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988 M1 (free-standing AVC schemes), and
(ii)became a registered scheme for the [F4purposes of the Finance Act 2004] by virtue of Schedule 36 to that Act, or
(b)a scheme established on or after that date as a registered free-standing AVC scheme.
Textual Amendments
F1Words in reg. 100(2)(a) inserted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 40(2) (with reg. 89)
F2Reg. 100(2)(d)(e) substituted for reg. 100(2)(d) (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 40(3) (with reg. 89)
F3Reg. 100(2A) inserted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 40(4) (with reg. 89)
F4Words in reg. 100(4)(a)(ii) substituted (with effect in accordance with reg. 1(5) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 40(5) (with reg. 89)
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