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The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
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Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in serviceN.I.
17.—(1) This regulation applies for determining the amount of a member's pensionable pay for the purposes of calculating so much of any benefit under [F1this Section of] the Scheme as falls to be calculated by reference to capped transferred-in service.
(2) If a member's pensionable pay exceeds the permitted maximum, the excess is disregarded for the purposes of any such calculation as is mentioned in paragraph (1).
(3) In this regulation “permitted maximum” means—
(a)in relation to the tax year 2008-09, £117,600, and
(b)in relation to any later tax year, the figure found for that year under paragraphs (5) and (6).
(4) If the retail prices index for the month of September preceding the tax year 2009-10 or any later tax year is higher than it was for the previous September, the figure for that year is an amount arrived at by—
(a)increasing the figure for the previous tax year by the same percentage as the percentage increase in the retail prices index, and
(b)if the result is not a multiple of £600, rounding it up to the nearest amount which is such a multiple.
(5) If the retail prices index for the month of September preceding the tax year 2009-10 or any later tax year is not higher than it was for the previous September, the figure for that year is the same as for the previous tax year.
(6) In this regulation—
(a)“capped transferred-in service” has the meaning given by regulation 104; and
(b)“pensionable pay” has the meaning given by regulation 13.
Textual Amendments
F1Words in reg. 17(1) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), reg. 1(2), Sch. 2 Pt. 1
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