PART 2Collective money purchase benefits: Northern Ireland

Definitions

I1I255Qualifying schemes: supplementary

1

For the purposes of section 54(4) a pension scheme is a relevant public service pension scheme if it is—

a

a public service pension scheme within the meaning of the Pension Schemes (Northern Ireland) Act 1993 (see section 1(1) of that Act),

b

a scheme under section 1 of the Public Service Pensions Act (Northern Ireland) 2014 (c. 2 (N.I.)) (new public service schemes),

c

a new public body pension scheme as defined in section 31 of that Act, or

d

a statutory pension scheme that is connected with a scheme referred to in paragraph (b) or (c).

2

In subsection (1)(d), “connected” and “statutory pension scheme” have the same meaning as in the Public Service Pensions Act (Northern Ireland) 2014 (c. 2 (N.I.)) (see sections 4(6) and 34 of that Act).

3

The reference to a pension in section 54(5) does not include income withdrawal or dependants' income withdrawal within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004.