215. The scheme manager is appointed to be responsible for all functions that are functions conferred or imposed on the scheme administrator by or under Part 4 of the 2004 Act (pension schemes etc.).
216.—(1) A member of this scheme may request the scheme manager to pay on the member's behalf any amount that is payable by way of the lifetime allowance charge under section 214 of the 2004 Act (“the amount”) if—
(a)an event that is a benefit crystallisation event (“the event”) listed in the table in section 216(1) of the 2004 Act M1 occurs in relation to the member; and
(b)the member and the scheme manager are jointly and severally liable in relation to the event.
(2) A request may only be made by notice given to the scheme manager before the event occurs.
(3) The scheme manager may only comply with a request if the member pays the amount to the scheme manager on or before the date on which the event occurs.
Marginal Citations
M1Section 216(1) was amended by the Finance Act 2005 (c.7) Schedule 10 paragraphs 1, 31 and 42; the Finance Act 2006 (c.25) Schedule 23 paragraphs 1 and 30; the Finance Act 2008 (c.9) Schedule 29 paragraphs 1, 4 and 5; and the Finance Act 2011 (c.11) Schedule 16 paragraphs 43, 62, 73 and 104.
217.—(1) This regulation applies if—
(a)an event that is a benefit crystallisation event (“the event”) listed in the table in section 216(1) of the 2004 Act (“the table”) occurs in relation to a member;
(b)the member and the scheme manager are jointly and severally liable in relation to the event; and
(c)no request has been duly made under regulation 216 (payment on behalf of members of lifetime allowance charge) in relation to the event or, if such a request has been made, the scheme manager is prevented from complying with it by paragraph (3) of that regulation.
(2) If this regulation applies—
(a)the scheme manager must pay the tax payable on the event;
(b)if the event is benefit crystallisation event 8 in the table (transfer to qualifying recognised overseas pension scheme), the amount or value of the sums or assets transferred must be reduced; and
(c)in the case of any other event in the table, the amount or value of the benefits payable to or in respect of the member must be reduced.
(3) The amount or value of the reduction—
(a)must fully reflect the amount of the tax so paid;
(b)must be determined in accordance with guidance provided by the scheme manager; and
(c)in the case of any reduction to pension benefits, must be consistent with normal actuarial practice.
218.—(1) If a member's pension scheme input amount for this scheme for a tax year exceeds the amount of the annual allowance for that tax year, paragraph (2) applies in respect of the member for that tax year.
(2) The scheme manager must, no later than 31st July after the end of the tax year, provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year.
(3) In this regulation, “pension scheme input amount” has the same meaning as in section 237B(2) of the 2004 Act M2 (liability of scheme administrator).
Marginal Citations
M22004 c. 12; section 237B was inserted by the Finance Act 2011 (c. 11), Schedule 17, paragraph 15 and was amended by the Finance Act 2013 (c. 29), Schedule 46, paragraphs 119 and 129.
219.—(1) This regulation applies where—
[F1(a)a member gives a valid notice to the scheme manager
(i)of joint and several liability to an annual allowance charge under section 237B of the 2004 Act, or
(ii)of liability to an annual allowance charge in accordance with regulation 219A: and]
(b)the scheme manager satisfies the liability specified in the notice.
(2) The amount or value of the benefits payable to or in respect of the member for the tax year to which the notice relates must be reduced by the scheme manager in accordance with paragraph (3).
(3) Subject to paragraph (4), the amount or value of the reduction of benefits—
(a)must fully reflect the amount paid by the scheme manager; and
[F2(aa)in the case to which paragraph (1)(a)(ii) applies, where the liability has arisen in relation to more than one police pension scheme, must be proportionate to the part of that liability which relates to this scheme; and]
(b)must be consistent with normal actuarial practice.
(4) Benefits may only be reduced under this regulation to the extent that the reduction would not result in the loss of any part of a guaranteed minimum pension to which a person is entitled under sections 10 (earner's guaranteed minimum) or 13 (minimum pension for surviving spouses and civil partners) of the 1993 Act.
[F3(5) In this regulation—
“tax year” means a period of one year which is the period of assessment for income tax purposes.]
Textual Amendments
F1Reg. 219(1)(a) substituted (30.3.2022) by The Police Pensions (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/148), regs. 1(2), 5(1)(a)
F2Reg. 219(3)(aa) inserted (30.3.2022) by The Police Pensions (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/148), regs. 1(2), 5(1)(b)
F3Reg. 219(5) inserted (with effect in accordance with reg. 2(c) of the amending Rule) by The Police Pensions (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/38), regs. 2, 41
219A—(1) A member may serve notice on the scheme manager requesting the scheme manager to discharge an annual allowance charge where the conditions in paragraph (2) are satisfied.
(2) The conditions mentioned in paragraph (1) are that—
(a)the scheme manager is not jointly liable under section 237B of the 2004 Act (liability of scheme administrator) in relation to the charge;
(b)the pension scheme input amount for a tax year for the member in relation to all police pension schemes of which the individual is a member, exceeds the annual allowance applicable to that member for that tax year; and
(c)the amount of the member’s liability to an annual allowance charge for a tax year exceeds £1,000.
(3) The scheme manager may fix a date in relation to any tax year by which a notice under paragraph (1) must be given.
(4) Where the scheme manager satisfies a liability under paragraph (1), consequential adjustment must be made to the member’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.
(5) In this regulation—
“pension scheme input amount” has the same meaning as in section 237B(2) of the 2004 Act (liability of scheme administrator);
“police pension schemes” means this scheme, the 1988 scheme or the 2006 scheme;”.]
Textual Amendments
F4Reg. 219A inserted (30.3.2022) by The Police Pensions (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/148), regs. 1(2), 5(2)