There are currently no known outstanding effects for the The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024, Section 3.
3. In regulation 2 (interpretation), 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(1)”;
““salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of superannuable 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
I1Reg. 3 in operation at 12.6.2024 with effect in accordance with reg. 1(2)
2003 c.1 Section 637R was inserted by the Finance Act 2024 (c.3).
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