The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Right to apply for acceptance of transfer value payment from another schemeN.I.

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 [F1this Section of] the Scheme.

(2) This paragraph applies to—

(a)a registered occupational pension scheme [F2other than a corresponding health service scheme] ,

(b)a registered personal pension scheme,

(c)a registered buy-out policy, and

[F3(d)a corresponding 1995 scheme, and

(e)a corresponding 2008 scheme.]

[F4(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 [F5purposes 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.

[F6(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 136M.]

Textual Amendments

Marginal Citations