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The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023
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Point in time view as at 01/10/2023.
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There are currently no known outstanding effects for the The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023, Section 25.
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Information provided on or after 1st October 2023: recalculating D’s reduction of benefit N.I.
This section has no associated Explanatory Memorandum
25.—(1) This regulation applies where D’s remediable relevant benefits are to be reduced in relation to a pension debit calculated under regulation 24(3).
(2) The scheme manager must determine the alternative reduction amount in relation to D’s remediable relevant benefits—
(a)as soon as reasonably practicable after the transfer day, and
(b)having consulted the scheme actuary.
(3) The “alternative reduction amount” is such amount as the scheme manager considers appropriate having regard to—
(a)the cash equivalent of the remediable relevant benefits on valuation day as if they had been remediable relevant benefits secured in—
(i)where the pension debit mentioned in paragraph (1) was calculated on the basis of the legacy scheme cash equivalent, the reformed scheme;
(ii)where the pension debit was calculated on the basis of the reformed scheme cash equivalent, the legacy scheme;
(b)the percentage value or the amount to be transferred specified in the relevant pension sharing order, and
(c)the provisions of articles 26 and 28 of WRPO 1999.
Commencement Information
I1Reg. 25 in operation at 1.10.2023, see reg. 1
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