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Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010
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- Northern Ireland Statutory Rules
- 2010 No. 410
- Regulation 14
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Amendment of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009
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14. After regulation 12 (power of employing authority to increase total membership of members), insert—
“Duty of employing authority to increase total membership: enhanced protection
12A.—(1) Where an active member intends to rely on paragraph 12 of Schedule 36 to the Finance Act 2004(1) (lifetime allowance “enhanced protection”) and—
(a)gives notice of his intention to rely on that paragraph in accordance with regulation 4 of the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006(2); and
(b)subsequently becomes subject to a reduction in accrued membership calculated in accordance with guidance issued by the Government Actuary, but the enhanced protection is not taken into account in the calculation of the member’s benefits under regulation 22 (limit on total amount of benefits),
the employing authority shall grant an additional period of membership equal to the reduction resulting from the calculation.
(2) “Enhanced protection” is to be construed in accordance with Schedule 36 to the Finance Act 2004.”.
(1)
(2)
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