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The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023
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- Northern Ireland Statutory Rules
- 2023 No. 132
- PART 6
- Regulation 38
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There are currently no known outstanding effects for the The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023, Section 38.
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Treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements N.I.
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38.—(1) This regulation applies to a relevant transfer member who has remediable service under the legacy scheme where one of the following has occurred in relation to that member—
(a)an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members); or
(b)a deferred choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance of regulation 12 (Deferred choice election for 2015 scheme benefits: active, deferred and deceased members).
(2) For the purposes of paragraph (1), a member is a relevant transfer member if—
(a)the scheme manager has accepted—
(i)a transfer payment and in respect of that payment—
(aa)the member is credited with a period of pensionable service calculated in accordance with 1995 regulation 62, or
(bb)the member is entitled to an increase in the member’s pensionable earnings in accordance with paragraph 18 of Schedule 2 to the 1995 Regulations(1) (medical and dental practitioners: transfers from other pension arrangements), or
(ii)a transfer value payment and in respect of that payment—
(aa)the member is entitled to an additional period of pensionable service calculated in accordance with paragraphs (1) to (4) of 2008 regulation 103, or
(bb)the member is entitled to count an increase in the member’s pensionable earnings calculated in accordance with paragraphs (1) to (4) of 2008 regulation 230; and
(b)the member’s legacy scheme joining date in relation to the transfer payment or transfer value payment referred to in sub-paragraph (a) falls within the period of that member’s remediable service.
(3) Where this regulation applies and the scheme manager determines that the benefits payable in respect of the member’s remediable service are 2015 scheme benefits, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (2) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 142.
(4) In this regulation, “legacy scheme joining date” means—
(a)the date on which the member joined the 1995 Section for the purposes of paragraph (1) of 1995 regulation 60; or
(b)the date on which the member became eligible to be an active member of the 2008 Section for the purposes of paragraph (1)(c)(i) of 2008 regulation 101 or paragraph (1)(c)(i) or 2008 regulation 228.
Commencement Information
I1Reg. 38 in operation at 1.10.2023, see reg. 1
(1)
Paragraph 18 was amended by S.R. 2010 No. 22.
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