CHAPTER 2Miscellaneous special cases
Protection of the amount of pension payable to an eligible child
65.—(1) This regulation applies where—
(a)immediately before 1st October 2023, a child pension is in payment to an eligible child (“E”) in respect of the remediable teacher service of a deceased member (“M”),
(b)there is a surviving adult (“S”) in relation to the deceased member,
(c)E is not in the care of S, and
(d)S makes an immediate choice decision which would (disregarding this regulation) result in a decrease in the rate of child pension payable to E in respect of M’s remediable teacher service.
(2) Where this regulation applies—
(a)E does not owe the scheme manager a liability under section 14(3) of PSPJOA 2022 in respect of the child pension, and
(b)the rate of child pension continues to be the rate that was payable before the decision was made.
Premature retirement
66. No annual compensation or lump sum compensation to which M is eligible under regulation 7 of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010(1) is to be treated as a pension benefit or a lump sum benefit for the purposes of PSPJOA 2022 or these Regulations.
Payment of annual allowance tax charges and provision of information
67. Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004(2) in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP(NI) Directions 2023) because the time limit in section 237BA(3) has passed, direction 7(2) to (6) of the PSP(NI) Directions 2023 applies in relation to the remedy member.
In accordance with section 110(1) of PSPJOA 2022, “FA 2004” means the Finance Act 2004 (c. 12). Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).
Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).