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There are currently no known outstanding effects for the The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024, PART 4.
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10. The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008(1) are amended in accordance with this Part.
Commencement Information
I1Reg. 10 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
11. In regulation 6 (interpretation: general), at the appropriate places, insert—
““lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003”;
““salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;”.
Commencement Information
I2Reg. 11 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
12.—(1) Regulation 49 (partial retirement (members aged at least 55))(2) is amended as follows.
(2) In paragraph (1)—
(a)in sub-paragraph (a), for “or a non-contributing member”, substitute “of the 2015 scheme”.
(b)in sub-paragraph (d), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(3) In paragraph (2), after each occurrence of “active member”, insert “of the 2015 Scheme”.
(4) In paragraph (6)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
(5) In paragraph (9)(b), after “service”, insert “in the 2015 scheme”.
(6) After paragraph (9) insert—
“(9A) For the purposes of this regulation, in the case of a non-contributing member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.”.
Commencement Information
I3Reg. 12 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
13.—(1) Regulation 50(1) (increase in pensionable pay following exercise of option under regulation 49) is amended as follows.
(2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.
(3) In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
Commencement Information
I4Reg. 13 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
14.—(1) Regulation 51 (application of regulations 49 and 50 where concurrent part-time employments held)(3) is amended as follows
(2) In sub-paragraph (1), for “or a non-contributing member”, substitute “of the 2015 scheme”.
(3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(4) In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member ending a salary sacrifice arrangement)”
Commencement Information
I5Reg. 14 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
15. In regulation 137 (interpretation of Part 3: general), at the appropriate place, insert—
““lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;”.
Commencement Information
I6Reg. 15 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
16.—(1) Regulation 180 (partial retirement (members aged at least 55))(4) is amended as follows.
(2) In paragraph (1)(a), for “or a non-contributing member”, substitute “of the 2015 scheme”.
(3) In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
Commencement Information
I7Reg. 16 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
17. In regulation 181(4) (increase in level of engagement following exercise of option under regulation 180), for “or a non-contributing member of this Section of the Scheme”, substitute “of the 2015 Scheme”.
Commencement Information
I8Reg. 17 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
Regulation 49 was amended by S.R. 2009 No. 188 and S.R. 2010 No.22.
Regulation 51 was amended by S.R. 2009 No.188.
Regulation 180 was amended by S.R. 2009 No.188, S.R. 2010 No.22 and S.R. 2024 No.50.
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