Amendment of Superannuation Regulations8.

(1)

Regulation E4 is amended as provided in paragraphs (2) to (6).

(2)

In paragraph (2) for “Case B, C, D, E or F” there shall be substituted “Case C, D, E or F”.

(3)

In paragraph (4) for sub-paragraph (b) substitute—

“(b)

is incapacitated, became so before attaining the normal pension age, and

(i)

immediately before he became incapacitated-

(aa)

was in pensionable employment, or

(bb)

was taking a period of unpaid sick leave, maternity, paternity, parental or adoptive leave (taken with the consent of the person’s employer) or a career break which, in each case, followed on immediately after a period of pensionable employment, or

(cc)

was paying additional contributions under old regulation C6 or regulation C7, or

(ii)

made an application for payment under regulation E33(2) such that it was received by the Department before 6th April 2007, or

(iii)

(where neither paragraph (i) nor (ii) applies) his ability to carry out any work is impaired by more than 90% and is likely permanently to be so.; and”.

(4)

In paragraph (5) for sub-paragraph (c) substitute—

“(c)

has become incapacitated before attaining that age; and”.

(5)

In paragraph 7 for sub-paragraph (c) substitute—

“(c)

is not within Case C, and”.

(6)

In paragraph (9) for “Cases A, B and E” there shall be substituted “Cases A and E”.