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The Firefighters' Pension Scheme Regulations (Northern Ireland) 2015
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CHAPTER 4N.I.Pension accounts: general
Establishment of pension accounts: generalN.I.
37.—(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.
(2) A pension account—
(a)may be kept in any form the scheme manager considers appropriate; and
(b)must specify the details required by these Regulations.
(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, to the amount actually so specified.
Closure and adjustment of pension accounts on transfer out or repayment of balance of contributionsN.I.
38.—(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—
(a)a transfer payment is made in respect of the member's accrued rights under this scheme; or
(b)all member contributions are refunded to the member under regulation 124 (refund of all member contributions and payments for extra pension made by member).
(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.
(3) An account that is not closed because of paragraph (2) must be adjusted in such manner as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme M1.
(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member's account if the transfer payment is made in respect of a member who is both—
(a)a pension credit member of this scheme; and
(b)an active member, deferred member or pensioner member of this scheme.
Marginal Citations
M1Regulation 115 (refund of all member contributions and payments for extra pension made by member) provides for extinguishment of rights following the refund of all members contributions and payments for extra pension made by the member. Regulation 137 (effect of transfers-out) provides for extinguishment of rights following the making of a transfer payment.
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