[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	Statutory Rules of Northern Ireland
You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> Local Government Pension Scheme Regulations (Northern Ireland) 2002 No. 352 URL: http://www.bailii.org/nie/legis/num_reg/2002/20020352.html

[New search] [Help]

(a) a body which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either -


(i) has sufficient links with a Scheme employer for the body and the Scheme employer to be regarded as having a community of interest, whether because the operations of the admission body are dependent on the operations of the Scheme employer or otherwise, or

(ii) is approved by the Department for the purpose of admission to the Scheme;



(b) a body to the funds of which any Scheme employer contributes;

(c) a body to which any monies are payable from monies appropriated by or under an enactment as defined in section 98(1) of the Northern Ireland Act 1998[4];

(d) a body representative -



(i) of local authorities, or

(ii) of local authorities and officers of local authorities, or

(iii) of officers of local authorities, or

(iv) of Scheme employers;



(e) a statutory undertaker;

(f) a non-statutory undertaker;

(g) the managers of a voluntary school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[5];

(h) the governing body of an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997[6]; and

(i) a body which provides services or assets referred to in a transfer arrangement.

    (4) An admission body referred to in paragraph (3)(d)(iii) is only an admission body if it is formed for the purpose of consultation as to the common interests of local authorities and the discussion of matters relating to local government.

    (5) Approval under paragraph (3)(a)(ii) may be subject to such conditions as the Department thinks fit and it may withdraw approval at any time if such conditions are not met.

    (6) It must be a term of an admission agreement made with a non-associated admission body within sub-paragraphs (b) and (c) of paragraph (3) that the body which provides the funding or from which monies are appropriated (and, if more than one, all of them) guarantees the liability of the admission body to pay all amounts due from it under the Regulations.

    (7) In the case of an admission agreement with a transferee admission body -

(a) the transferor Scheme employer, if not the Committee, must be a party to the admission agreement;

(b) only those employees of the transferee admission body who are employed in connection with the provision of the services or assets referred to in the transfer arrangement are eligible to be members of the Scheme;

(c) the admission agreement shall require an indemnity or bond in an approved form and with an authorised insurer or a relevant institution; and

(d) provision shall be made for the matters set out in Schedule 2.

    (8) Where a transferor Scheme employer and a transferee admission body undertake to meet the requirements of paragraph (7), the Committee must admit to the Scheme the eligible employees of the transferee admission body specified by that body and, where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations.

    (9) An admission agreement must terminate if the admission body ceases to be such a body.

    (10) An admission agreement may make such other provision about its termination as the parties to the agreement consider appropriate.

    (11) When the Committee makes an admission agreement, it must promptly inform the Department of the date on which the agreement takes effect, the admission body's name and, in the case of an admission agreement with a transferee admission body, the name of the relevant transferor scheme employer.

    (12) The Committee must notify the Commissioners of Inland Revenue of the admission of an admission body within the time prescribed in regulations made under section 605 of the Taxes Act[7] and provide such information as may be so prescribed.

    (13) Any question which may arise between the Committee and any other party to an admission agreement relating to the construction of the agreement or to the rights and obligations under that agreement shall be referred in writing for determination to the Department.

    (14) An employee of an admission body may not be a member if he is a member of another occupational pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993[8]) other than where the accrual of benefits under that pension scheme would not affect approval of the Scheme as an approved scheme.

    (15) These Regulations apply to employment with an admission body in which the employee is a member in the same way as if the body were a Scheme employer.

    (16) In this regulation, regulation 5 and in Schedule 2 (where applicable) -

(a) "authorised insurer" means -


(i) a person who has permission under Part IV of the Financial Services and Markets Act 2000[9] to effect or carry out contracts of insurance, or

(ii) an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of insurance;



(b) "indemnity or bond in an approved form" means an indemnity or bond to meet a level of risk exposure arising on premature termination of the transfer arrangement actuarially assessed to the satisfaction of the Committee and the transferor Scheme employer if not the Committee;

(c) "non-associated admission body" means a body described in -



(i) paragraph (3)(a)(ii),

(ii) paragraph (3)(b) where, at the date that the admission agreement is made, the contributions paid to a body by any one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources, or

(iii) paragraph 3(c);



(d) "a non-statutory undertaker" means a body who, though not authorised by any statutory provision to do so, is primarily engaged in carrying on -



(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock, harbour or pier; or

(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic;



(e) "relevant institution" means -



(i) a person who has permission under Part IV of the Financial Services and Markets Act 2000 to accept deposits;

(ii) an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits; or

(iii) a person who is exempt from the general prohibition in respect of accepting deposits as a result of an exemption order made under section 38 (1) of that Act;



(f) "a statutory undertaker" means a body authorised by any statutory provision to carry on -



(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock, harbour, or pier; or

(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic;



(g) "transferee admission body" means an admission body described in paragraph (3)(i);

(h) "transfer arrangement" means a contract or other arrangement made with a transferor Scheme employer for the provision of, or making available of, services or assets, for the purposes of or in connection with the exercise of a function of that transferor Scheme employer; and

(i) "transferor Scheme employer" means an authority or body which is a Scheme employer or an admission body.

    (17) The definitions of "authorised insurer" and "relevant institution" in paragraph (16) must be read with -

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section; and

(c) Schedule 2 to that Act.

Further restrictions on eligibility
     5.  - (1) If a person's employment entitles him to belong to another statutory pension scheme, that employment does not entitle him to be a member, unless that other scheme was made under Article 9 of the Order of 1972.

    (2) A statutory pension scheme is an occupational pension scheme provided by or under an enactment.

    (3) A person may not become a member after his 65th birthday.

    (4) Part-time employment as a member of a fire brigade maintained in pursuance of the Fire Services (Northern Ireland) Order 1984[10] on terms under which the employee is or may be required to engage in fire fighting does not entitle the employee to be a member of the Scheme.

    (5) Any person who as a member of staff of the University of Ulster is eligible to participate in the Universities' Superannuation Scheme is not entitled to be a member of the Scheme.

    (6) A person who is a member and is an employee of a transferee admission body is treated as leaving a local government employment when he ceases to be employed in connection with the services or assets referred to in the transfer arrangement.

Leaving the Scheme
     7.  - (1) A person stops being a member if he ceases to be eligible for membership.

    (2) A person may leave the Scheme if he wishes but must notify his employer accordingly in writing.

    (3) A member who gives such a notification stops being a member from the date the notification specifies.

    (4) But, if a date earlier than the notification or no date is specified, he stops being a member at the end of the payment period during which the notification is given.

    (5) Where notification is given by a person before he has been a member for three months, he must be treated as not having been a member in that period.

    (2) For most purposes a member's "total membership" is the total of the periods he is entitled to count under paragraph (1), disregarding any period which would otherwise count twice (but see regulations 9, 10 and 34, Schedule 4 and the Transitional Regulations).

    (3) A person may not count any period of membership if his contributions for that period have been returned to him and, if all his contributions to the fund are returned to him, he may not count any period of membership credited to him on the receipt of a transfer value.

    (4) A person may not count any period of membership if his rights in respect of it have been transferred to a non-local government scheme, a personal pension scheme, a self-employed pension arrangement, a retirement annuity contract or an appropriate policy by payment of a transfer value.

    (5) Where a person pays contributions under regulation 17(3) (trade disputes) for any period, that period counts as a period within paragraph (1)(a) even if his contract of employment did not subsist throughout that period.

    (6) Periods of membership before and after any unpaid period of maternity absence or period of parental leave in respect of which the member does not pay any contributions shall be treated as continuous.

Excluded membership
     9.  - (1) Superannuable membership does not count towards the membership period required before a person is entitled to any benefit.

    (2) Superannuable membership is -

(a) any period of added years; and

(b) any additional period of membership which counts as such by virtue of Chapter II of Part III.

    (3) The Table in Schedule 3 sets out other sorts of membership which do not count for some purposes.

    (4) The first column of that Table describes the membership and the second column specifies the purposes for which such membership does not count.

    (5) That Table has effect subject to the notes at the end.

Length of period of membership: calculation of benefit
     10.  - (1) In calculating the amount of any benefit, fractions of years of membership count.

    (2) The numerator of such fractions is the number of complete days of membership and 365 is the denominator.

    (3) Membership in part-time service is counted as the appropriate fraction of the duration of membership.

    (4) The numerator of that fraction is the number of contractual hours during the part-time service and its denominator is the number of contractual hours of that employment if it were on a whole-time basis.

    (5) Paragraph (3) does not apply in determining a member's total membership for regulation 30(1) (entitlement to ill-health enhancement) (and see regulation 30(6) to (10) as to the determination of the enhanced membership period in such cases).

    (3) For regulation 11, the pay of a part-time employee for any period is the pay he would have received if during that period he had worked the contractual hours.

    (4) But paragraph (3) does not apply to periods during which the employee was away from work by reason of illness or injury with reduced or no pay.

    (5) If a Scheme employer agrees with the bodies or persons representative of any description of employees the method for determining the whole or a specified part of the pay of employees of that description for the period during which the agreement applies, the pay of a member who is such an employee is the amount so determined.

    (6) A Scheme employer must notify in writing every member affected by such an agreement.

    (7) A notification to a member under paragraph (6) must include a conspicuous statement as to the place where he may obtain information about details of the agreement.

    (8) No sum may be taken into account in calculating pay unless income tax liability has been determined on it.

Members with lower rate rights
     13.  - (1) A member has lower rate rights for regulation 11 if he falls within paragraph (2).

    (2) A member falls within this paragraph if -

(a) immediately before the commencement date he was entitled to contribute to the Scheme at the rate of five per cent; and

(b) since that date either -


(i) he has remained in continuous employment in the same capacity and a member, or

(ii) he falls within paragraph (3).

    (3) A member falls within this paragraph if he is -

(a) a continuously-employed manual worker who immediately before the commencement date was in a local government employment in which he was entitled to contribute to the Scheme at the rate of five per cent. by reason of being a manual worker; or

(b) a statutory transferee who was so entitled immediately before he left the Scheme on statutory transfer and has applied to his employing authority to continue to be so entitled before the expiry of the period of 30 days beginning with the date he rejoins the Scheme or such longer period as that authority may allow.

    (4) A continuously-employed manual worker is a person -

(a) who on or after the commencement date has been transferred from the employment he held immediately before that date to another local government employment which is described by his employer as a manual employment; or

(b) who on or after that date has been transferred more than once and all of whose employments since that date have been local government employments which are so described.

    (5) A statutory transferee is a person who -

(a) left the Scheme by reason of his employment being transferred by virtue of an enactment to a person who was not a Scheme employer; and

(b) has rejoined the Scheme on a further transfer by virtue of an enactment to a person who is a Scheme employer and for whom he is employed in the same capacity as that in which he was employed immediately before he left the Scheme.

    (6) For this regulation whether a person's employment is continuous must be determined in accordance with Chapter III of Part I of the Employments Rights (Northern Ireland) Order 1996[11] but any period not exceeding one month and one day when he is not employed may be disregarded.

Employer's discretion to reduce member's contribution rate
     14.  - (1) The employing authority of a person who is an active member in its employment and has a total membership in local government employment of at least 40 years may by resolution determine that he should not be liable to make contributions to the Scheme on his pay in its employment or should only be liable to make them at a rate less than the standard contribution rate.

    (2) The member's liability is reduced or, as the case may be, extinguished in accordance with the resolution at the expiry of the period of one month beginning with the date on which it is passed.

    (3) But for these Regulations the member shall continue to be treated as paying the contributions under regulation 11 for which he would otherwise be liable.

    (4) For paragraph (1) membership counts as membership in local government employment unless -

(a) it is a credited period counted under regulation 125 (periods credited on inward transfer); or

(b) the member was entitled to count it under any corresponding earlier provision and he is entitled to count it under regulation 8(1)(d).

Inland Revenue limits on contributions
     15.  - (1) A Class A member may not pay contributions on any pay exceeding the Revenue permitted maximum.

    (2) The total contributions to the Scheme and any other approved occupational pension scheme or approved personal pension scheme by a person in any tax year in respect of any employment in which he is a member must not exceed 15 per cent. of his remuneration for that year in that employment.

    (3) An occupational pension scheme or personal pension scheme is approved if it has been approved by the Commissioners of Inland Revenue under Part XIV of the Taxes Act.

Obligatory contributions during absences
     16.  - (1) If a member -

(a) is away from his employment with permission (otherwise than because of illness or injury) for a continuous period of less than 31 days or away on jury service for any period; and

(b) is receiving reduced pay or no pay,

he must make contributions at the standard contribution rate on the pay he would have received during that period but for his absence.

    (2) If a person who is a member or has applied to be a member goes on maternity leave, she must make contributions at the standard contribution rate, as respects any part of her period of maternity absence for which she is a member and entitled to receive pay (including any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992[12], on that pay.

    (3) That pay includes any such statutory pay but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay.

    (4) If a person who is a member or has applied to be a member -

(a) goes on ordinary maternity leave; and

(b) is not entitled to receive pay (including statutory maternity pay payable to her under the Social Security Contributions and Benefits Act (Northern Ireland) 1992) for all or any part of that period of leave,

for these Regulations she shall be treated as if she had paid contributions under paragraph (2) for the unpaid period of that ordinary maternity leave and on the pay that she would have received during that period but for her absence.

    (5) If a person who is a member or has applied to be a member goes on reserve forces service leave, he must pay contributions under regulation 11 and any payments under Chapter III of Part III which he was paying immediately before his relevant reserve forces service began, if (and only if) during that service his reserve forces pay equals or exceeds the pay he would have received if he had continued to be employed in his former employment.

    (6) Those contributions continue to be payable to the fund at the same rates on that pay.

    (7) If he is not obliged to pay contributions under paragraph (5), for these Regulations he is treated as if he had paid them and also any payments under Chapter III of Part III which he would have been liable to pay if he had continued to be employed in his former employment.

    (8) If a person who is a member or has applied to be a member goes on reserve forces service leave -

(a) he may continue to pay any contributions under Chapter IV of Part III (AVCs and SCAVCs) which he was paying immediately before his leave began;

(b) he may opt to discontinue payment under that Chapter; and

(c) unless he has opted, the Committee must continue throughout the period of his relevant reserve forces service leave to pay any such contributions which were to be used to provide benefits for him on his death.

    (9) If a person who is a member or has applied to be a member goes on reserve forces service leave -

(a) his relevant reserve forces service counts as a period of membership in his former employment; and

(b) if during that service, he dies, attains his normal retirement age or becomes incapable for health reasons of working efficiently in local government employment, he shall be treated as if he were in that employment at that time.

Optional contributions during absences
     17.  - (1) If a member -

(a) is away from his employment with permission (otherwise than because of illness or injury) for a continuous period of more than 30 days; and

(b) is receiving reduced or no pay,

he must make contributions under regulation 16 at the standard contribution rate for the first 30 days and may make contributions under that regulation for the remaining period of his absence or, if the total period of his absence exceeds 36 months, for 36 months including the first 30 days, on the pay he would have received but for his absence.

    (2) If -

(a) a person who is a member or has applied to be a member is on maternity leave, other than ordinary maternity leave; and

(b) for the whole or part of the period of her maternity absence ("the unpaid period") she is not entitled to receive pay (including any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but is a member,

she may make contributions under regulation 16 at the standard contribution rate as respects the unpaid period, as if her pay in the employment were equal to the pay she was entitled to receive immediately before the unpaid period began (including any such statutory pay, but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay).

    (3) If a person -

(a) is away from work without permission for a period of one or more days during and because of a trade dispute ("a trade dispute absence"); and

(b) was a member immediately before that period (or, where two or more periods of absence have occurred because of one such dispute, the first such period),

he may make a contribution under regulation 16 for the relevant contribution period at the rate of 16 per cent on his lost pay for that period.

    (4) A person's lost pay is the difference between -

(a) his actual pay (if any); and

(b) the pay he would have received but for any trade dispute absence,

(disregarding any guarantee payments under Part V of the Employment Rights (Northern Ireland) Order 1996).

    (5) A period is a person's relevant contribution period if -

(a) it is coextensive with one of the intervals at which he was required under regulation 11 to make standard contributions; and

(b) it includes all or part of his trade dispute absence.

    (6) To make contributions under this regulation a person must apply to the employing authority in writing before the expiry of the period of 30 days beginning with the day on which he returns to work or such longer period as the Committee may allow.

    (7) But if he ceases to be employed by that authority without returning to work, he may apply under paragraph (6) before the expiry of the period of 30 days beginning with the day he so ceases or such longer period as the Committee may allow.

    (8) An application under paragraph (6) or (7) may be made by the person's personal representatives if he has died without having made such an application.

    (9) The termination of a person's contract of employment because of a trade dispute does not prevent this regulation applying to him if he again becomes an employee of the same Scheme employer and a member not later than the day after the dispute ends.

Calculations
     19.  - (1) The amount of any benefit payable as a result of a person's membership is generally calculated by multiplying his final pay by the appropriate multiplier.

    (2) Unless another multiplier is indicated, the appropriate multiplier for a pension is -

    (7) Periods are measured in years and fractions of a year (calculated as specified in regulation 10).

    (8) A pensioner member includes a person who would have been entitled to a pension but for regulation 113 (application of abatement policy in individual cases).

    (9) But paragraph (8) does not stop a person to whom it applies from also being an active member.

Pension debit member
     20.  - (1) The benefits payable to a pension debit member shall be reduced to take into account the debit to which the shareable rights of the pension debit member are subject under a pension sharing order.

    (2) The amount of the reduction shall be calculated in accordance with guidance issued by the Government Actuary.

Replacement of rights
     21.  - (1) Subject to paragraph (2), a pension debit member who is an active member may not replace any rights debited as a consequence of a pension sharing order with any rights which the member would not have been able to acquire (in addition to the debited rights) had the pension sharing order not been made[13].

    (2) The provisions of paragraph (1) shall not apply in circumstances which the Commissioners of Inland Revenue may stipulate in relation to "moderate earners" in any taxation exception or concession made by them from time to time under paragraph 18(10) and (11) of Schedule 10 to the Finance Act 1999[14], or otherwise.

    (3) For the purpose of this regulation, "moderate earners" has the meaning in paragraphs (4) to (6) of regulation 5 of the Retirement Benefits Schemes (Sharing of Pensions on Divorce) Regulations 2000[15].

Final pay
     22.  - (1) A member's final pay for an employment is his pay for as much of the final pay period as he is entitled to count as active membership in local government employment (but see paragraphs (3) to (11), regulations 23 and 24(2) and Schedule 4).

    (2) A member's final pay period is the year ending with the day on which he stops being an active member (but see paragraph (10) and regulations 23 and 24).

    (3) In the case of part-time employment, the final pay is the pay which would have been paid for a single comparable whole-time employment.

    (4) But in calculating death grant or the rate of surviving spouse's or children's short-term pension payable on the death of an active member, actual pay in part-time employment is to be used, or, in calculating death grant, three eightieths of final pay multiplied by total membership if greater.

    (5) Any reduction or suspension of a member's pay during the final pay period because of his absence from work owing to illness or injury must be disregarded for this Chapter.

    (6) If a member's final pay period includes reserve forces service leave, his final pay is -

(a) in a case where he has paid contributions by virtue of regulation 16(5), the amount it would have been if his reserve forces pay were pay received in his former local government employment; or

(b) otherwise, the amount it would have been if he had continued to be employed in his former employment during the period of that leave.

    (7) For the purposes of this Chapter, a member's pay for any period of maternity absence during the final pay period in respect of which she pays or is treated as paying contributions is the pay she would have received had she not been absent.

    (8) If a member is absent from work for any other reason during his final pay period, he is only to be treated for this Chapter as having received the pay he would otherwise have received if he has made the appropriate contributions under Chapter III for the period he is absent.

    (9) If in any case where regulation 12(5) (collective pay agreements) applies to a member's pay during any part of the final pay period -

(a) his average weekly earnings from his local government employment in that period (other than payments for overtime and bonuses) -


(i) exceed by more than 50 per cent. the lower earnings limit at the end of that period, and

(ii) do not exceed the upper earnings limit at the end of that period; and



(b) his final pay would be greater if determined using those earnings,

it is to be determined using them.

    (10) If a member is only entitled to count part of the year specified in paragraph (2) as a period of active membership in relation to the employment which he ceases to hold, his final pay is his pay during that part multiplied by 365 and divided by the number of days in that part.

    (11) Final pay does not include any pension in payment.

Other final pay periods
     23.  - (1) Where the whole or part of a member's pay consists of fluctuating emoluments, his final pay period for them is not the period specified in regulation 22(2) but -

(a) the period of three years ending with the last day he was an active member; or

(b) any other period he may with the consent of his employing authority elect, being a period of not less than three nor more than five years -


(i) ending with a day which is that last day or of which that last day is the anniversary, and

(ii) falling within the period of 13 years ending with that last day.

    (2) But if he was only entitled to receive fluctuating emoluments during part of the period mentioned in paragraph (1)(a), that part is substituted for the period referred to in that paragraph.

    (3) If a member has been absent from work during any part of the year specified in regulation 22(2), his final pay period is the last 365 days he is entitled to count as a period of active membership.

    (4) A member to whom paragraph (5) applies may elect that instead of his final pay period being determined under regulation 22(2) or paragraph (1), (2) or (3), it should instead be -

(a) as respects so much of his pay as does not consist of fluctuating emoluments, a year ending with a day -


(i) falling within the period of three years ending with the last day he was an active member, and

(ii) of which that last day is the anniversary; and



(b) as respects so much of his pay as consists of fluctuating emoluments, that period of three years.

    (5) This paragraph applies to a member whose pay in the period which he would elect as his final pay period if he made an election under paragraph (4) is higher than his pay in a final pay period determined under regulation 22(2) or paragraph (1), (2) or (3).

    (6) Where paragraph (1) or (2) applies or a member elects for the period specified in paragraph (4)(b), as respects so much of his pay as consists of fluctuating emoluments his final pay is the annual average of his fluctuating emoluments during his final pay period.

    (7) An election under this regulation by a member must be made by notice in writing given to the Committee before the expiry of the period of one month, or such longer period as the Committee may allow, beginning with the day he is notified of his entitlement to a benefit.

    (8) Where a member has died without having made an election under this regulation, the Committee may make an election on his behalf (whether or not the period within which he could have elected has expired).

Permanent reductions in pay: certificates of protection of pension benefits
     24.  - (1) Where a certificate has been issued as respects a member's pay under paragraph (3) or (5) and the date of reduction or, as the case may be, restriction specified in the certificate is not more than 10 years before the date on which he ceases to be an active member, he may elect that his final pay period should be -

(a) a year ending with a day -


(i) falling within the period of five years ending with the last day he was an active member, and

(ii) of which that last day is the anniversary; or



(b) any three consecutive years -



(i) falling within the period of 13 years ending with the last day he was an active member, and

(ii) ending with a day of which that last day is the anniversary.

    (2) Where a member elects for the period specified in paragraph (1)(b), his final pay is the annual average of his pay during that period.

    (3) If, otherwise than by virtue of a member's own circumstances -

(a) his rate of pay is reduced; or

(b) the rate at which it may be increased is restricted in such a way that it is likely that the rate of his retirement pension will be adversely affected,

he is entitled to be issued with a certificate to this effect by his employing authority (but see paragraph (5)).

    (4) A member is not entitled to be issued with a certificate under this regulation if the reduction in his rate of pay -

(a) is temporary; or

(b) consists in the termination of, or a reduction in, a temporary increase in the rate of pay.

    (5) The employing authority may issue a certificate without an application from the member, but need not issue a certificate if he does not apply for one within 12 months after the date of reduction or restriction.

    (6) A certificate issued under this regulation must specify the date of the reduction or restriction.

    (7) The employing authority must send a copy of the certificate to the Committee.

    (8) The employing authority must keep a record of the certificate including such information as would be necessary for applying paragraph (1) for the period of 10 years beginning with the date of reduction or restriction specified in it.

    (9) An election under this regulation by a member must be made by notice in writing given to the Committee before the expiry of the period of one month, or such longer period as the Committee may allow, beginning with the date on which he is notified of his entitlement to a benefit.

    (10) Where a member has died without having made an election under this regulation, the Committee may make an election on his behalf (whether or not the period within which he could have elected has expired).

Revenue restrictions
     25. Schedule 4 contains restrictions on the amounts of benefits which a member is entitled to under the Scheme.

    (4) A member's normal retirement age is his age on his normal retirement date.

Retirement after the normal retirement date
     27. A member who with the consent of his employing authority remains in service after his 65th birthday is entitled to the immediate payment of a pension and retirement grant when he retires from service.

Redundancy etc.
     28.  - (1) If -

(a) a member who is aged 50 or more retires from a local government employment; and

(b) his employing authority certifies the reason for his retirement was his redundancy,

he is entitled to a pension and retirement grant which are payable immediately.

    (2) In paragraph (1) "redundancy" includes retirement in the interests of efficiency, or because the member held a joint appointment which has been ended because the other holder has left it.

Ill-health
     29.  - (1) Where a member leaves a local government employment by reason of being permanently incapable of discharging efficiently the duties of that employment or any other comparable employment with his employing authority because of ill-health or infirmity of mind or body, he is entitled to an ill-health pension and grant which are payable immediately.

    (2) A member -

(a) whose total membership is at least one year, but less than two years;

     and

(b) to whom no transfer value is credited,

is entitled to an ill-health grant (but not a pension), unless paragraph (3) applies to him.

    (3) This paragraph applies to a member if -

(a) he is entitled to any payment out of the fund; or

(b) he would receive at least as much as the grant if his contributions were returned to him.

    (4) In paragraph (1), "comparable employment" means employment in which, when compared with the member's employment -

(a) the contractual provisions as to capacity either are the same or differ only to an extent that is reasonable given the nature of the member's ill-health or infirmity of mind or body; and

(b) the contractual provisions as to place, remuneration, hours of work, holiday entitlement, sickness or injury entitlement and other material terms do not differ substantially from those of the member's employment.

Amounts of ill-health pension and grant
     30.  - (1) Where the member's total membership is at least 5 years, the multiplier for an ill-health pension or grant is by reference to the member's enhanced membership period instead of his total membership.

    (2) A member's enhanced membership period is -

(a) if his total membership is less than 10 years, twice his total membership;

(b) if his total membership is at least 10 years, but not more than 13 122/365 years, 20 years; and

(c) otherwise, his total membership plus 6 243/365 years.

    (3) But the enhanced membership period must not exceed 40 years or the total membership the member would have had if he had continued as an active member until he was 65, whichever is the shorter.

    (4) If the member became entitled to ill-health benefits under the Scheme before he was in the employment from which he has retired, his enhanced membership period must be calculated -

(a) by including in his total membership his total in the previous employment; and

(b) deducting from his total membership the period by which his membership period for that employment was increased for calculating those benefits.

    (5) The maximum period which may be added to a member's total membership period to calculate his enhanced membership period in respect of all his local government employments is 10 years.

    (6) Where membership includes membership in part-time employment, the enhanced membership period allowed under paragraph (2) must be calculated by first working out what it would be if the employment were all whole-time, and then reducing the resulting period by multiplying it by the appropriate fraction (but see paragraphs (7) and (10)).

    (7) The member's enhanced membership period must not be reduced below that which is calculated by reference to his membership in whole-time employment, disregarding his membership in part-time employment.

    (8) The appropriate fraction is the fraction of which the numerator is the member's total membership and the denominator is the period which would be his total membership if his employment had all been whole-time.

    (9) In the case of a member in part-time employment with non-cyclical fluctuating contractual hours, that fraction must be determined by making separate calculations for each period over which averaging of the member's hours occurs in calculating his contractual hours.

    (10) If the member's total membership includes a period of at least 13 122/365 years in whole-time employment, paragraph (6) does not apply.

    (11) If a member is entitled under regulation 29(2) to an ill-health grant (but not a pension), the multiplier for the grant is -

    (6) The member must set off any retirement grant he received because of his membership in the earlier employment ("the first grant") against the retirement grant under this regulation and, if it was greater, repay the difference between the grants to the Committee.

    (7) Any additional period which did not count in the calculation of the first grant because of regulation 56(3), does not count in calculating the retirement grant under this regulation either.

    (8) Any surrender of the pension from the earlier employment operates to the same extent on the single pension.

    (9) Where the later retirement is one to which regulation 29 (ill-health) applies and the member does not become entitled to a single pension if his earlier pension is not payable under that regulation, the membership enhancement period is 6 243/365 years more than his total membership.

Further provisions about elections under regulation 31
     32.  - (1) An election under regulation 31 must be made by giving notice in writing to the Committee.

    (2) The election must be made before the expiry of the period of three months beginning with the date the member becomes entitled to the pension for the later employment and has effect from that date.

    (3) If a member does not repay any amount due under paragraph (6) of regulation 31 before the expiry of the period of three months beginning with the date he elects, his election is void (and so he is not entitled to the single pension).

Other early leavers: deferred retirement benefits and elections for early payment
     33.  - (1) If a member leaves a local government employment (or is treated for these Regulations as if he had done so) before he is entitled to the immediate payment of retirement benefits (apart from this regulation), once he is aged 50 or more he may elect to receive payment of them immediately.

    (2) An election made by a member aged less than 60 is ineffective without the consent of his employing authority or former employing authority (but see paragraph (6)).

    (3) If the member elects, he is entitled to a pension and retirement grant payable immediately.

    (4) If the sum -

(a) of the member's age in whole years on the date his local government employment ends or the date he elects, if later;

(b) of his total membership in whole years; and

(c) in a case where he elects after his local government employment ends, of the period beginning with the end of that employment and ending with the date he elects,

is less than 85 years, his retirement pension and grant must be reduced by the amounts shown as appropriate in guidance issued by the Government Actuary (but see paragraphs (5) and (6) and regulation 39(5)) (Guaranteed Minimum Pensions).

    (5) A member's employing authority may determine on compassionate grounds that his retirement pension and grant should not be reduced under paragraph (4).

    (6) If a member who has left a local government employment before he is entitled to the immediate payment of retirement benefits (apart from this regulation) becomes permanently incapable as certified in accordance with regulation 98(4) of discharging efficiently the duties of that employment because of ill-health or infirmity of mind or body -

(a) he may elect to receive payment of the retirement benefits immediately, whatever his age; and

(b) paragraphs (2) and (4) do not apply.

    (7) If a member does not elect for immediate payment under this regulation, he is entitled to receive a pension and grant without reduction payable from his normal retirement date or from such earlier date on or after his 60th birthday as the member elects on which the sum of the items referred to in sub-paragraphs (a) to (c) of paragraph (4) is 85 years or more.

    (8) An election under paragraph (1) must be made by notice in writing to the member's Scheme employer.

Re-employed and rejoining deferred members
     34.  - (1) Where a deferred member becomes an active member again before becoming entitled to the immediate payment of retirement benefits in respect of his former membership, he may elect to have his former membership aggregated with his membership on or after the date he becomes an active member again.

    (2) But an election may only be made by a Class B member as respects former Class B membership or Class C membership and an election may only be made by a Class C member as respects former Class C membership.

    (3) Where a member elects under paragraph (1) -

(a) he ceases to be entitled to rights under the Scheme in respect of his former membership (except in so far as he is entitled by virtue of having become an active member again to rights in respect of the aggregated total membership); and

(b) he ceases to count as a deferred member for these Regulations as respects his former membership (unless he becomes a deferred member again after ceasing to be an active member).

    (4) Where an election under paragraph (1) is made by a member who has ceased to be an active member more than once, the election may be made as respects his total membership at each of the times he so ceased or only as respects such of those periods of membership as are specified in the election.

    (5) Where a member who may elect under paragraph (1) does not do so or does not elect as respects all periods of his membership -

(a) in applying regulations 19(2) and (3), 30(2), 31 and 33(4) as respects any later membership, his total membership excludes unaggregated periods;

(b) for the purpose only of calculating whether the member has the necessary total membership -


(i) referred to in regulation 18 (1) (a) to be entitled to benefits under this Chapter,

(ii) referred to in regulation 29 (2) (a) to be entitled to an ill-health grant, or

(iii) referred to in regulation 30 (1),



the unaggregated periods of membership shall be taken into account; and

(c) as respects each unaggregated period of his former membership -



(i) paragraph (3) does not apply,

(ii) he shall continue to be treated as a deferred member or, as the case may be, as a pensioner member (and not as an active member), and

(iii) he shall be entitled to the same rights as if he were not also an active member (but subject to regulation 37 and, in the case of a pensioner member, to regulation 31).

    (6) For this regulation a period of membership is an unaggregated period if -

(a) no previous election has been made under this regulation for its aggregation; and

(b) in the case of a period as respects which the member was entitled to elect under regulation D12(1)(c) of the 2000 Regulations (elections to remain entitled to preserved benefits) or any previous corresponding provision of the Scheme, such an election was made.

    (7) An election under paragraph (1) must be made by notice in writing to the Committee.

    (8) References in this regulation to former membership include all membership which the member was entitled to count as total membership immediately before he ceased his former active membership.

    (9) Where a person ceases to be an active member in one employment and immediately becomes an active member in another employment, for paragraph (1) of this regulation he shall be treated as if he were a deferred member as respects the first employment, despite never having ceased to be an active member of the Scheme.

    (10) In the case of a member who first becomes a member on or after 2nd April 2001 any period of membership in the employment of a non-associated admission body (as defined in regulation 4(16)(c)) shall not be aggregated with any other periods of membership for the purpose of calculating his retirement grant.

Concurrent employments
     35.  - (1) Where a person -

(a) ceases to be an active member in one employment ("the first employment"); and

(b) continues as an active member in another employment he held concurrently with the first employment,

he may elect to have his former membership in respect of the first employment aggregated with his membership in that other employment.

    (2) If he so elects, the provisions of regulation 34 shall apply as if references to -

(a) his former membership or former active membership were references to his membership from his first employment;

(b) the new employment were references to his concurrent employment; and

(c) the employment in which he becomes an active member again were references to that concurrent employment.

    (3) In the case of a person to whom this regulation applies, the period of membership which will be aggregated with his membership from the concurrent employment will be equal to his membership from his first employment, as reduced under regulation 10(4) if the first employment was part-time, multiplied by the fraction -

Surrenders of pension
     36.  - (1) A member may apply to the Committee to surrender part of the retirement pension which is or may become payable to him, so that, if he is survived by his spouse or any dependant of his ("the beneficiary"), the equivalent value of that part is paid instead to the beneficiary under this regulation.

    (2) The application must be made in the period of one month ending with or one month beginning with the date on which the member retires.

    (3) The Committee must allow the application if it is satisfied that the member is in good health.

    (4) The Committee may require the member to produce, at his own expense, sufficient medical evidence to satisfy it in accordance with paragraph (3).

    (5) The surrender must not result in a pension being paid to the beneficiary of less than such amount as is specified in guidance issued for this paragraph by the Government Actuary.

    (6) The aggregate amount surrendered must not -

(a) result in the reduction of the retirement pension to less than the pension which would become payable to the beneficiary; or

(b) exceed one third of the retirement pension.

    (7) On the death of the member the beneficiary becomes entitled to a pension at a rate equivalent to the value of the surrender in the beneficiary's favour at the time when the surrender was made.

    (8) The equivalent rate is such rate as is indicated in guidance issued by the Government Actuary.

    (9) If the surrender is allowed, it has effect from the date on which the member retires from his employment.

    (10) But it does not take effect if the beneficiary or member dies before that date, and it ceases to have effect if the beneficiary dies before the member.

No double entitlement
     37.  - (1) Where (apart from this regulation) any member would be entitled to a pension or retirement grant under two or more regulations by reason of the same period of membership -

(a) he may elect under which provision he is to be paid those benefits;

and

(b) if he does not elect, the employing authority may notify him in writing of the provision.

    (2) An election by a member must be by notice in writing, given to the employing authority before the expiry of the period of three months beginning with the day on which he becomes entitled to elect.

    (3) Paragraph (1) does not affect the member's rights under the Pension Schemes (Northern Ireland) Act 1993[16].

Requirements as to time of payment
     38.  - (1) Retirement benefits under this Chapter may not be paid to a person before he has retired from the employment in which he was a member.

    (2) But they must begin to be paid not later than the member's 75th birthday even if he has not retired (and see also regulation 39(3)).

Guaranteed minimum pensions etc.
     39.  - (1) Where a member's local government employment is contracted-out employment and he has a guaranteed minimum in relation to service before 6th April 1997, from the date he attains state pensionable age he is entitled to a pension at a weekly rate equal to not less than that guaranteed minimum.

    (2) But if the member attains state pensionable age while in local government employment, he is not so entitled until he leaves that employment, unless paragraph (3) applies.

    (3) If the member -

(a) continues in the same employment for a further period of five years after attaining state pensionable age; and

(b) does not then leave it,

he is entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum (unless he consents to a postponement of the entitlement).

    (4) For paragraph (1), a person has a guaranteed minimum if he has such a minimum under section 10 of the Pension Schemes (Northern Ireland) Act 1993 in relation to benefits under these Regulations.

    (5) A person's retirement pension is not to be reduced under regulation 33(4) to less than the aggregate of -

(a) any minimum rate of equivalent pension benefits applicable under the Insurance Act; and

(b) one eightieth of his final pay (expressed as an annual rate), multiplied by the length in years of the whole period of his membership in contracted-out employment during the period beginning with the relevant date and ending with 30th April 1995.

    (6) In paragraph (5) "the relevant date" means -

(a) in the case of a man, 17th May 1990; and

(b) in the case of a woman, 6th April 1978.

    (7) Where a person's local government employment is or was contracted-out employment, a surrender under regulation 36 (together with any previous surrenders) must not result in the annual rate of the retirement pension being less than one eightieth of his final pay multiplied by the length in years of the whole period of his membership in contracted-out employment beginning with the relevant date and ending with 30th April 1995.

    (8) Where a person making a surrender under regulation 36 has a guaranteed minimum, the surrender (together with any previous surrenders) must not result in the weekly rate of the retirement pension being less than the guaranteed minimum.

    (9) Where a person making a surrender under regulation 36 -

(a) is in local government employment;

(b) has attained normal retirement age; and

(c) has total membership of at least two years or a transfer value credited to him,

references in paragraphs (7) and (8) to the retirement pension are references to the retirement pension which would become payable if he ceased to hold his employment on the day the surrender takes effect.

    (10) This regulation overrides any provision in these Regulations to the extent to which it conflicts with it, except -

(a) regulation 51 (commutation);

(b) regulation 113 (application of abatement policy in individual cases);

(c) regulation 114 (forfeiture); and

(d) regulation 115 (interim payments directions).

Revaluation of guaranteed minimum
     40.  - (1) Where the guaranteed minimum of a person who has ceased to be an active member is appropriately secured, his earnings factors for the purposes of section 10(2) of the Pension Schemes (Northern Ireland) Act 1993 must be determined -

(a) by reference to the last order under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975[17] or section 130 of the Social Security Administration (Northern Ireland) Act 1992[18] (revaluation orders) to come into force before the end of the tax year in which he ceased to be an active member; and

(b) without reference to the last such order to come into force before the end of the final relevant year.

    (2) For such a person the weekly equivalent mentioned in section 10(2) of the Pension Schemes (Northern Ireland) Act 1993 is to be increased -

(a) by at least the prescribed percentage for each relevant year after the end of the tax year in which he ceased to be an active member, and

(b) in accordance with such additional requirements as may be prescribed for the purposes of section 12(3) of the Pension Schemes (Northern Ireland) Act 1993.

    (3) In this regulation -

"appropriately secured" has the meaning given in section 15(3) of the Pension Schemes (Northern Ireland) Act 1993;

"final relevant year" has the meaning given in section 12(5) of that Act;

"relevant year" has the meaning given in section 10(8) of that Act; and

"prescribed percentage" has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996[19].

shall be disregarded.

    (9) If there is more than one surviving spouse, they become jointly entitled under paragraph (1).

Reduction of some surviving spouses' pensions
     44.  - (1) Where a male pensioner member or deferred member marries and dies, the pension to which his widow is entitled under regulation 42 or 43 is calculated as if his retirement pension were only so much of his actual pension as is attributable to the period of his membership in contracted-out employment after 5th April 1978.

    (2) Except in the case of a short term pension payable to the widower of an active member, the pension to which a widower is entitled under regulation 42 or 43 is calculated as if the member's retirement pension were only so much of her actual pension as is attributable to her membership after 5th April 1988.

    (3) But relevant additional membership also counts as membership after 5th April 1988, where the widower was married to the member at some time while she was in local government employment after 31st March 1972.

    (4) Relevant additional membership is membership -

(a) forming the enhanced element of a member's total period of membership by virtue of a retirement to which regulation 30 applied after 5th April 1988;

(b) added by virtue of a resolution under Chapter II of Part III or regulation 130 or under the Transitional Regulations after that date;

(c) counted by reason of a payment made under Chapter III of Part III or paragraph 7 of Schedule 4 after that date (or treated by the Transitional Regulations as so made);

(d) treated as membership after 5th April 1988 by virtue of the 2000 Regulations; or

(e) attributable to a transfer value accepted by the Scheme after 5th April 1988.

Surviving spouse's guaranteed minimum pension
     45.  - (1) If the guaranteed minimum pension rule applies, the pension to which a person is entitled under regulation 42 or 43 must be not less than the surviving spouse's guaranteed minimum.

    (2) The guaranteed minimum pension rule applies if -

(a) the employment in which the deceased was a member was contracted-out employment; and

(b) he had a guaranteed minimum in relation to benefits under these Regulations.

    (3) Paragraph (1) overrides any contrary provision in these Regulations except-

(a) regulation 51 (commutation of small pensions);

(b) regulation 114 (forfeiture); and

(c) regulation 115 (interim payments directions).

Children's pensions

Meaning of "eligible child"
     46.  - (1) The eligible child of a deceased member is -

(a) the deceased's legitimate or adopted child; or

(b) a child who was wholly or mainly dependent on the deceased at the time of his death or, where the child is born after the member's death, who would have been so dependent if he had been born before or on the date of the deceased member's death,

but does not include a child who was born on or after the first anniversary of the date of the deceased's death.

    (2) A person only counts as a child if -

(a) he is aged under 17;

(b) since he became 17 he has been engaged continuously in full-time education or in training for a trade, profession or vocation; or

(c) he is physically or mentally incapacitated and became so whilst a child within paragraph (a) or (b).

    (3) If the Committee wishes, it may treat education or training as continuous despite a break.

Children's short-term pensions
     47.  - (1) If an active member or pensioner member dies leaving one or more eligible children, they are entitled to a children's short-term pension.

    (2) If a short-term pension is payable to a surviving spouse under regulation 42, the children's short-term pension is payable only for three months after the death.

    (3) Otherwise, it is payable for six months after the death.

    (4) Where the deceased was an active member, the annual rate of children's short-term pension is equal to the deceased's final pay.

    (5) Where the deceased was a pensioner member, the annual rate of children's short-term pension is equal to his retirement pension immediately before the death.

    (6) But in the case of a pensioner member who was a pension debit member, the pension is calculated by reference to the retirement pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.

    (7) If a short-term pension is payable to a surviving spouse under regulation 42, the children's short-term pension is reduced by that pension, if one or more of the children are in the care of the surviving spouse.

    (8) Where, if a children's long-term pension and a surviving spouse's long-term pension were payable instead of short-term pensions, that would result in a greater aggregate pension, long-term pensions shall be payable instead of short-term pensions.

    (9) Where -

(a) a children's short-term pension is payable for one or more children who are not in the care of a person to whom a short-term pension is payable (or would be payable apart from paragraph (8)); and

(b) a children's long-term pension would be greater,

the long-term pension shall be payable instead of the short-term pension.

    (10) In this regulation "pensioner member" includes a person whose retirement pension has been commuted under regulation 52 (exceptional ill-health).

Children's long-term pensions
     48.  - (1) If a member dies leaving one or more eligible children, they are entitled to a children's long-term pension.

    (2) If the deceased was an active member or pensioner member, it is payable from the end of the period for which the short-term spouse's and short-term children's pensions are payable.

    (3) The pension payable on the death of a deferred member is payable from the day after his death.

    (4) An eligible child ceases to be entitled to a long-term pension when he ceases to be a child within regulation 46(2).

    (5) If the deceased was an active member, the pension is the appropriate fraction of the pension to which he would have been entitled if on the date of death he had become entitled under regulation 29(1) (ill-health).

    (6) If the deceased was a deferred member, the pension is the appropriate fraction of the amount of the pension to which he would have been entitled if on the date of death he had become entitled under regulation 26 (normal retirement).

    (7) If the deceased was a pensioner member, the pension is the appropriate fraction of his retirement pension disregarding -

(a) any increase made under regulation 57(2),

(b) any reduction made under regulation 33 or regulation 36, and

(c) any loss of pension as a result of an election made under regulation 31.

    (8) But in the case of a member who was a pension debit member, the pension is calculated by reference to the pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.

    (9) If, apart from this paragraph, the calculation of the long-term pension would be based on a member's retirement pension calculated on the basis of membership of less than -

(a) 10 years; or

(b) the period he would have been entitled to count if his active membership had continued until his 65th birthday,

(whichever is the shorter), then that period should be used instead in calculating it.

    (10) The appropriate fractions are -

(a) where there is one eligible child -


(i) if a surviving spouse's long-term pension is payable, one quarter,

(ii) otherwise one-third;



(b) where there is more than one eligible child -



(i) if a surviving spouse's long-term pension is payable, one half,

(ii) otherwise two-thirds.

    (11) If a child in full-time training for a trade, profession or vocation is receiving pay at an annual rate exceeding the training rate -

(a) the pension is reduced by the excess; but

(b) if the pension would be greater without the child, he need not be counted.

    (12) In paragraph (11) "the training rate" means the current annual rate of an official pension which began to be paid on 1st April 1994 at an annual rate of £1,450.

Discretions as to payment of children's pensions
     49.  - (1) If a children's pension is payable for more than one eligible child, the Committee may apportion it amongst the children as it thinks fit.

    (2) The Committee may pay the whole or part of a children's pension to a person other than an eligible child, to be applied for the benefit of one or more eligible children as it directs.

Dependants of re-employed pensioners
     50.  - (1) If -

(a) after a member became entitled to an unreduced retirement pension, he entered further local government employment in which he died; and

(b) assuming that immediately before he died he had retired from the further employment, he would have been entitled to elect under regulation 31 for a single pension,

the benefits payable under the Scheme on his death (except short-term pensions) and any surrendered benefits must be calculated in the case of each beneficiary using whichever of assumptions A and B gives that beneficiary the most favourable benefits.

    (2) Assumption A is that the deceased did so retire and assumption B is that he did so retire and so elect.

    (3) An unreduced retirement pension is a pension which is not reduced under regulation 33(4) (early leavers).

    (4) Where -

(a) a member dies in a new employment; and

(b) assuming he had retired from it on the date he died, he would have been entitled to a retirement pension under this Chapter (whether payable immediately or not),

the short-term pension under regulation 42 is the sum of -

(i) his final pay in the new employment, and

(ii) the rate at which his retirement pension from his former employment is payable (after taking into account any reduction under regulation 113 (application of abatement policy in individual cases)).

    (5) Where a member dies in a new employment, the long-term pension under regulation 43 is the greater of amount A or amount B.

    (6) Amount A is half the sum of -

(a) the member's retirement pension; and

(b) the retirement pension to which he would have been entitled if on the date of death he had become entitled to a pension under regulation 29(1) (ill-health) from the new employment.

    (7) Amount B is half the retirement pension to which the member would have been entitled if on the date of death he had become entitled under regulation 29(1) and had elected under regulation 31 for a single pension.

    (8) Amount A and amount B are both to be calculated on the basis that the retirement pensions have not been -

(a) reduced by virtue of a surrender under regulation 36; or

(b) increased under regulation 56 (effect of increases under Chapter II of Part III for older members).

Commutation

Commutation: small pensions
     51.  - (1) If the annual rate of the retirement pension which a member who has attained state pensionable age is entitled to be paid is not more than £195, the Committee may pay him a lump sum representing the capital value of the pension.

    (2) The Committee may also pay a lump sum representing the capital value of a long-term pension which is payable to any surviving spouse or to or in respect of an eligible child or children, if the annual rate does not exceed £260.

    (3) If a member is entitled to more than one retirement pension under the Scheme or more than one long-term pension is payable under the Scheme following a member's death, a lump sum is only payable if the aggregate amount payable to that member or following that death is £195 or less, as the case may be, £260.

    (4) Any increase payable under the Pensions (Increase) Act (Northern Ireland) 1971[20] in respect of a pension must be included in its annual rate.

    (5) The capital value of a pension must be calculated as shown in guidance issued by the Government Actuary.

    (6) Where a payment is made in respect of a retirement pension, a payment representing the capital value of any long-term pension, which would be payable to the member's spouse if that spouse survived the member, must also be made.

    (7) The payment of a lump sum in respect of a pension discharges the Committee from its liability for it and, where the payment is made to a member, for any short-term or long-term pensions which may become payable on his death.

    (8) The Committee must deduct from any payment under this regulation any tax for which it may become liable under section 599 of the Taxes Act[21].

Commutation: exceptional ill-health
     52.  - (1) If, when a retirement pension first becomes payable to a member, the Committee is satisfied that his life expectancy is less than one year, it may pay him a lump sum equal to five times the amount by which the annual rate of the retirement pension exceeds his guaranteed minimum.

    (2) Such a payment discharges the Committee's liability for that pension (except the guaranteed minimum) and for any lump sum death grant calculated by reference to that pension (except the guaranteed minimum) under the Scheme.

    (3) The Committee must deduct from any such payment any tax for which it may become liable under section 599 of the Taxes Act.

    (8) If neither paragraph (6)(a) nor (6)(b) applies, the resolution shall cease to have effect.

    (9) If a person has been credited with a period of service under regulation 7, or has been paid compensation under regulation 31 of the Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001[22] in respect of a cessation of employment, no resolution may be passed under this regulation by reason of that cessation.

    (10) If a person becomes entitled on leaving an employment to an ill-health pension under regulation 29 calculated by reference to an enhanced membership period, no resolution may be passed under this regulation by reason of his leaving that employment.

Power of employing authority to increase total membership of new members
     55.  - (1) An employing authority may resolve to increase a member's total membership.

    (2) Such a resolution may only be passed before the expiry of the period of six months beginning with the day on which he becomes a member.

    (3) The member must be aged less than 59 when he becomes a member.

    (4) The resolution must specify the additional period of membership.

    (5) That period must not exceed the maximum addition under Schedule 4.

    (6) Where the employing authority has passed a resolution under paragraph (1) the additional period may be counted as part of the member's total membership.

    (7) But if when the member leaves his employment with the employing authority no person becomes immediately entitled to payment of a pension in respect of his membership the additional period may not be so counted.

Effect of increases under this Chapter for older members
     56.  - (1) This regulation applies where a member -

(a) is entitled under this Chapter to count an additional period as a period of membership; and

(b) was aged at least 45 on the first day of the earliest period of local government employment he is entitled to count as membership.

    (2) Where this regulation applies the retirement pension -

(a) to which the member would otherwise be entitled under regulation 26; or

(b) to which he would otherwise be entitled under regulation 33 (before applying any reduction under paragraph (4) of that regulation),

is increased by multiplying his final pay by the length in years of the additional period and dividing the resulting amount by 240.

    (3) The additional period does not count in the calculation of the standard retirement grant.

the whole of the additional period may be counted as part of his total membership.

    (10) Otherwise, the part of that period which may be so counted must be calculated as specified in regulation 84 (discontinuance of additional contributions).

    (11) The additional contributions are payable from the member's next birthday after his election.

Part-time employees
     58.  - (1) If a person in a part-time employment elects under regulation 57, the periods mentioned in that regulation must be reduced in the proportion his contractual hours bear to the number of contractual hours of a single comparable whole-time employment.

    (2) But the amounts of his additional contributions must be calculated as a percentage of his actual pay (subject to paragraphs (7) and (8) of regulation 57).

    (3) Where any person has made such an election, if -

(a) his employment ceases to be part-time and becomes whole-time employment;

(b) his employment ceases to be whole-time and becomes part-time employment; or

(c) his contractual hours in the part-time employment alter,

his additional contributions continue to be payable at the same percentage of his pay, but the additional period counted by reason of contributions paid after the change must be calculated as if the change had occurred immediately before the election.

    (4) Paragraphs (1) to (3) do not apply to old elections.

    (5) But the member may elect for paragraph (2) to apply to an old election and, if he does so, the additional period counted by reason of contributions paid after that election must be calculated as if paragraphs (1) to (3) had always applied as respects his old election.

    (6) A member's election under paragraph (5) must be made by giving notice in writing to the Committee not later than one year before his normal retirement date.

    (7) Old elections are elections made before 1st August 2000.

Effect of increases under this Chapter for older members
     59. Regulation 56 applies as respects additional periods counted under the previous provisions of this Chapter as it applies as respects additional periods counted under Chapter II.

(a) section 8C of the Pension Schemes (Northern Ireland) Act 1993[23] (transfer, commutation etc.);

(b) section 15 of that Act (discharge of liability);

(c) section 17 of that Act (commutation, surrender and forfeiture);

(d) section 73 of that Act (assignment, surrender and commutation of benefit).

    (6) No person who has elected under regulation 60 may also elect under this regulation.

Changes of employment in which membership is continued
     67.  - (1) If a member who is paying AVCs leaves his employment with the employer who was his employing authority when he elected under regulation 62(1) to pay them and enters a new employment in which he is also a member, he may elect that that election should continue to have effect.

    (2) But he may only do so if he enters the new employment before the expiry of the period of one month and one day beginning with the date he left the former employment.

    (3) The election must be made by notice given in writing to the member's new employing authority before the expiry of the period of one month beginning with the date the new employment begins (or such longer period as that authority may allow).

    (4) The new employing authority must send the notice of election to the Committee in relation to the new employment.

    (5) The member may continue paying AVCs under his existing election with effect from his next pay day in his new employment after his election to continue.

    (6) But he may not pay any AVCs to cover any period falling between the employments.

    (7) Regulation 66(2), this regulation and regulation 68 apply to changes in the new employment as if the election under regulation 62(1) had been given in that employment (and so on).

Elections as to use of accumulated value of AVCs
     68.  - (1) Subject to paragraph (8), this regulation applies where a person -

(a) leaves his employment with the employer who was his employing authority when he made an election under regulation 62(1) or (11) without entitlement to the immediate payment of retirement benefits;

(b) stops being an active member without leaving that employment;

(c) leaves his employment with the employer who was his employing authority when he made an election under regulation 62(1) or (11) with entitlement to the immediate payment of retirement benefits -


(i) under regulation 26 (normal retirement) or 28 (redundancy etc); or

(ii) by virtue of an election under regulation 33 (early payment); or



(d) becomes entitled to an ill-health pension under regulation 29.

    (2) Subject to paragraph (7), a person must elect to have the accumulated value used -

(a) where paragraph (1)(a) applies to him, in one or more of the permissible ways; and

(b) where paragraph (1)(b) applies to him, in the way mentioned in paragraph (3)(b).

    (3) The permissible ways are -

(a) to subscribe to an occupational pension scheme (other than the Scheme);

(b) to subscribe to a personal pension scheme (including an additional voluntary contributions scheme, other than an FSAVC scheme);

(c) to subscribe to a self-employed pension arrangement;

(d) to purchase an appropriate policy from one or more AVC insurers.

    (4) Where paragraph (1)(c) or (d) applies to a person, he may elect for the accumulated value to be used to provide additional pension for him under the Scheme, or partly to provide such pension for him.

    (5) Where a member makes an election under paragraph (4), he becomes entitled to such additional pension as is shown as appropriate in guidance issued by the Government Actuary.

    (6) The accumulated value may not be used to provide an additional lump sum benefit to the member unless it arises out of contributions made under any voluntary contributions scheme where the payments began before 8th April 1987.

    (7) Where a person who has stopped being employed by an employing authority or being a member receives -

(a) an ill-health grant under regulation 29(2);

(b) a repayment of contributions under regulation 88; or

(c) a payment under regulation 89(2),

he must immediately be paid the accumulated value.

    (8) A person who made an election under regulation C24(1) of the 2000 Regulations prior to the commencement date shall continue to have the rights to make elections as to the use of the accumulated value as under the provisions of those Regulations as in operation prior to that date and accordingly, so far as is necessary to give effect to those rights and to make provision for any matters incidental to them, those provisions shall be treated as if they had continued in effect.

    (9) In this regulation, "the accumulated value" means the accumulated value of the additional contributions invested under regulation 66(1).

    (5) Where the election is made under paragraph (1)(a), the Committee must apply and invest the sum received as mentioned in regulation 66, together with any additional contributions falling to be so invested under that regulation by virtue of contributions made in respect of the new employment by virtue of any election which is treated as made under paragraph (4).

Termination
     74.  - (1) Where a member who is paying SCAVCs -

(a) leaves his employment and does not enter new employment in which he is an active member; or

(b) stops being an active member without leaving that employment,

regulation 68 applies as respects the elections he must or may make for the use of the accumulated value of the invested additional contributions specified in regulation 66(2) (as it applies by virtue of regulation 72(3)) as it would apply to a person in his circumstances as respects the accumulated value mentioned in regulation 68.

    (2) Where neither paragraph (1)(a) nor (b) applies and an employing authority or a member stops paying SCAVCs (otherwise than by reason of the member having left his employment and entered new employment in which he is a member), the employing authority must give notice to the Committee.

    (8) The Committee shall annually at such time as the Department may direct make to it a report of its proceedings during the preceding year, and the Department shall lay a copy of such report before the Assembly.

Actuarial valuations and certificates
     77.  - (1) The Committee must obtain -

(a) an actuarial valuation of the assets and liabilities of the fund as at 31st March 2004 and in every third year afterwards;

(b) a report by an actuary; and

(c) a rates and adjustments certificate.

    (2) Each of those documents must be obtained before the first anniversary of the date ("the valuation date") as at which the valuation is made or such later date as the Department may agree.

    (3) A rates and adjustments certificate is a certificate specifying -

(a) the common rate of employer's contribution; and

(b) any individual adjustments,

for each year of the period of three years beginning with 1st April in the year following that in which the valuation date falls.

    (4) The common rate of employer's contribution is the amount which in the actuary's opinion should be paid to the fund by all bodies whose employees contribute to it so as to secure its solvency, expressed as a percentage of the pay of their employees who are active members.

    (5) The actuary must have regard -

(a) to the existing and prospective liabilities of the fund arising from circumstances common to all those bodies; and

(b) to the desirability of maintaining as nearly constant a rate as possible.

    (6) An individual adjustment is any percentage or amount by which in the actuary's opinion contributions at the common rate should in the case of a particular body be increased or reduced by reason of any circumstances peculiar to that body.

    (7) A rates and adjustments certificate must contain a statement as to the assumptions on which the certificate is given as respects -

(a) the number of members who will become entitled to payment of pensions under provisions of the Scheme; and

(b) the amount of the liabilities arising in respect of such members,

during the period covered by the certificate.

    (8) A report under paragraph (1)(b) must contain a statement as to the demographic assumptions used in making the valuation, showing how they relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.

    (9) The Committee must provide the actuary preparing a valuation or a rates and adjustment certificate with the consolidated final accounts of the fund and such other information as he requests.

    (10) The Committee must send copies of any valuation, report or certificate under this regulation or revision under regulation 78 -

(a) to the Department;

(b) to each body with employees who contribute to the fund in question; and

(c) to any other body which is or may become liable to make payments to that fund.

    (11) The Committee must also send to the Department -

(a) a copy of the consolidated final accounts with which the actuary was provided under paragraph (9); and

(b) a summary of the assets of the fund at the valuation date (unless such a summary is contained in the report).

Special circumstances where revised actuarial valuations and certificates must be obtained
     78.  - (1) Where an admission agreement ceases to have effect, the Committee must obtain -

(a) an actuarial valuation as at the date on which that agreement ceases to have effect, of the liabilities of the fund in respect of current and former employees of the admission body which is a party to that admission agreement (the outgoing admission body); and

(b) a revision of the certificate provided under regulation 77(3), showing the revised contributions due from the outgoing admission body.

    (2) Where it is not possible for any reason to obtain the revised contributions from the outgoing admission body or from an insurer or any person providing a guarantee or indemnity on behalf of that admission body, the Committee may obtain a further revision of any rates and adjustment certificate for the fund, showing -

(a) in the case where the outgoing body is a transferee admission body, the revised contributions due from the body which is the transferor Scheme employer in relation to that outgoing admission body; and

(b) in any other case, the revised contributions due from each employing authority which contributes to the fund.

    (3) The Committee may obtain from an actuary a certificate specifying, in the case of an admission body, the percentage or amount by which, in the actuary's opinion, -

(a) the contribution at the common rate should be adjusted; or

(b) any prior individual adjustment should be increased or reduced,

with a view to providing that the value of the assets of the fund in respect of current and former employees of that admission body is neither materially more nor materially less than the anticipated liabilities of the fund in respect of those employees at the date that the admission agreement is to end.

    (4) This paragraph applies where -

(a) the Committee agrees with an employing authority under regulation 54(6)(a) that the employing authority will pay increased contributions under regulation 79; or

(b) it appears to the Committee that the amount of the liabilities arising or likely to arise in respect of members in employment with an employing authority exceeds the amount specified in, or likely as a result of, the assumptions stated for that authority in a rates and adjustments certificate by virtue of regulation 77(7).

    (5) Where paragraph (4) applies, the Committee must obtain a revision of the rates and adjustments certificate affected, showing the resulting changes as respects that employing authority.

    (6) In this regulation "transferee admission body" and "transferor scheme employer" have the same respective meanings as in regulation 4(16).

the pay on which the common percentage is calculated is the pay the employee would have received if she has not been absent.

Employer's further payments
     80.  - (1) Where an employing authority passes a resolution under regulation 54 it must pay the appropriate sum to the fund before the expiry of the relevant period (as defined in paragraph (7) of that regulation) unless before the end of that period it has agreed as mentioned in paragraph (6)(a) of that regulation.

    (2) Where an employing authority passes a resolution under regulation 130 in a case where paragraph (4)(a) of that regulation does not apply, it must pay the appropriate sum to the fund before the expiry of the period of one month beginning with the date on which the resolution is passed.

    (3) The appropriate sum for a member is such sum as is shown as appropriate in guidance issued by the Government Actuary.

    (4) Any extra charge on the fund resulting from -

(a) a resolution under regulation 14, 54, 55 or 130; or

(b) a member becoming entitled to an ill-health pension calculated under regulation 30 by reference to an enhanced membership period; or

(c) a member becoming entitled to a pension calculated under regulation 28 (redundancy, etc) or regulation 33 (other early leavers, etc),

must be repaid to the fund by the employing authority concerned (but, in the case of resolutions under regulations 54 and 130, only so far as not paid under paragraph (1) or, as the case may be, paragraph (2)).

    (5) Any additional payments that are due under paragraph (4) shall be made, if the Committee agrees by -

(a) a single payment of an amount determined by the Committee on the advice of an actuary appointed by it; or

(b) instalments, each of an amount determined by the Committee on the advice of an actuary appointed by it, covering a period not exceeding 5 years, or such longer period as the Committee may allow, the first and subsequent instalments becoming payable as agreed between the Committee and the employing authority.

Payments by employing authorities to the Committee
     81.  - (1) Every employing authority must pay to the Committee, on or before such dates falling at intervals of not more than 12 months as the Committee may determine (but in the case of the amounts mentioned in sub-paragraph (a) not later than the time required under Article 49(8) of the Pensions (Northern Ireland) Order 1995[25]) -

(a) all amounts from time to time deducted from the pay of its employees under these Regulations;

(b) any amount received by it under regulation 17, (by deduction or otherwise) during the interval; and

(c) any extra charge payable under regulation 80 of which it has been notified by the Committee during the interval.

    (2) Every payment under paragraph (1)(a) shall be accompanied by a statement showing -

(a) the name and pay of each of the employing authority's employees who is an active member;

(b) which employees are paying voluntary contributions;

(c) the amounts which represent deductions from the pay of each of the employees and the periods covered by the deductions, distinguishing amounts representing deductions for voluntary contributions.

    (3) The Committee may direct the information mentioned in paragraph (2) to be given to it instead in such form and at such intervals (not exceeding 12 months) as it specifies in the direction.

    (4) Paragraphs (1) and (2) do not apply to the employing authority which is the Committee.

    (5) Voluntary contributions are contributions other than those under Part II.

he may pay his employing authority in his new employment an amount equal to the additional contributions that would have been payable if he had not stopped contributing.

    (10) If he pays that amount within three months after re-entering local government employment the election under regulation 57 continues in effect and the break in payments must be disregarded.

    (11) This regulation does not apply if the member who stops paying contributions receives a return of contributions which includes additional contributions under regulation 57.

    (12) In paragraph (4) "redundancy" includes retirement in the interests of efficiency or because the member held a joint appointment which has been ended because the other holder has left it.

Separate treatment of AVCs and SCAVCs from other contributions
     85.  - (1) Regulations 88 and 89 (return of contributions) do not apply to AVCs or SCAVCs payable under (or interest on late payments which relate to AVCs or SCAVCs under) Chapter IV of Part III or under any pension policy or agreement made for the payment of AVCs before the commencement date.

    (2) The regulations mentioned in paragraph (3) do not apply in relation to benefits under such a policy or agreement.

    (3) Those regulations are -

(a) regulation 98 (first instance decisions);

(b) regulation 114 (forfeiture);

(c) regulation 115 (interim payments directions); and

(d) regulation 116 (recovery and retention in cases of misconduct).

Over-provision: calculation and return of surplus AVC and SCAVC funds
     86.  - (1) The Committee must comply with the requirements of regulation 5 of the AVC Regulations.

    (2) If the Scheme is the leading scheme in relation to a member, the Committee must also comply with the requirements of regulation 6 of those Regulations, so far as they concern main schemes.

    (3) Where surplus funds fall to be repaid under that regulation because of over-provision relating to death benefits, the Committee must repay the member (or, if he has died, his personal representatives) out of the accumulated value of the payments made by the Committee with respect to the pension policy under regulation 65 or 72(1).

    (4) Where any other benefit is abated, the repayment must be made out of the accumulated value of the additional contributions mentioned in regulation 66(2).

    (5) In this regulation -

"AVC Regulations" are the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993[26];

"leading scheme" and "main schemes" have the respective meanings given in regulation 2 of those Regulations; and

"surplus funds" has the meaning given in regulation 6 of those Regulations.

Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested
     87. Where -

(a) at a member's request the Committee gives him information concerning the amount payable if he elects under regulation 68(4) (including that regulation as applied by regulation 74(1)) for the accumulated value of his invested additional contributions to be used to provide additional pension for him under the Scheme, but

(b) he does not make such an election before the expiry of the period of three months beginning with the date it gives him the information,

it may deduct the cost of calculating the additional pension from the accumulated value of the additional contributions mentioned in regulation 66(2).

Rights to return of contributions
     88.  - (1) If a member with less than 2 years' membership -

(a) ceases to be employed by a Scheme employer or to be an active member without becoming entitled to a retirement pension; or

(b) ceases to be an active member by reason of a notification under regulation 7(2),

he is entitled to be repaid his contributions from the fund with interest calculated to the date he ceased to be employed.

    (2) But a person is not entitled to interest on his contributions under paragraph (1) if he ceased to be a member by reason of a notification under regulation 7(2) or on leaving his employment by reason of his resignation, or by reason of his dismissal because of inefficiency, an offence of a fraudulent character or because of grave misconduct in either case in connection with that employment.

    (3) If repayment of the contributions (with interest due under paragraph (1), if applicable) has not been made before the expiry of the period of one year beginning with the date when active membership ceases, the person is entitled to interest on the repayment which should have been made, calculated as provided in regulation 82(2), the due date being the date when active membership ceased.

    (4) A person who is entitled to a repayment of contributions under paragraph (1) may waive his entitlement for any period and, if he becomes an active member again before the expiry of that period, he shall cease to be so entitled (but without prejudice to any entitlement arising later under that paragraph in respect of those contributions).

    (5) A person who continues as an active member in another employment he held concurrently with the employment in which he has ceased to be an active member may elect for an amount equal to the repayment to be treated as contributions to the Scheme as respects his membership in that concurrent employment, entitling him to a period of membership equal to the period of membership in the employment which has ceased, as reduced under regulation 10 (4) if the employment which has ceased was part-time, multiplied by the fraction -

    (6) A person who elects under paragraph (5) ceases to be entitled to that repayment (but without prejudice to any entitlement arising later in respect of the concurrent employment).

    (7) The Committee must deduct from any repayment under this regulation any tax to which it may become chargeable under section 598 of the Taxes Act (charge to tax on repayment of employee's contributions).

    (8) The contributions which must be repaid under paragraph (1) are any contributions or payments paid by the member to any pension fund under Part II or Chapter III of Part III or by way of additional contributory payments or added period payments, or paid under any of the relevant old provisions (unless already returned and not repaid), which are attributable to a period of membership which might have counted under these Regulations in relation to the employment in which he has ceased to be a member, but not to any earlier period of membership in respect of which a benefit or transfer value has been paid.

    (9) The relevant old provisions are regulations C3, C5, C6, C7, C13 and C14 of the 2000 Regulations and regulations C1, C2, C3, C6, C7, and C9 of the 1992 Regulations.

    (10) Added period payments are payments made for the purposes of the former regulations.

    (11) "Additional contributory payment" has the meaning given in Schedule A1 to the 2000 Regulations.

Exclusion of rights to return of contributions
     89.  - (1) A person is not entitled to a repayment under regulation 88(1) if -

(a) he becomes a member again within one month and one day (otherwise than in employment he held concurrently with the employment in which he was previously a member);

(b) he left his employment because of -


(i) an offence of a fraudulent character, or

(ii) grave misconduct,



in either case in connection with that employment, or

(c) regulation 120(2) applies.

    (2) But where paragraph (1)(b)(ii) applies, the employing authority may direct the payment out of the fund to him or, where paragraph (1)(b)(i) applies, to him or to his spouse or any dependant of his, of a sum equal to all or part of his contributions.

    (3) A person is not entitled to a repayment under regulation 88(1) if -

(a) he is for the time being entitled to be paid, or has been paid, a benefit under regulation 29(3) (ill-health grant) or an ill-health retirement grant under regulation D8 of the 2000 Regulations;

(b) a transfer value has been credited to the fund for him.

    (4) A person who is entitled to a repayment under regulation 88(1)(a) ceases to be entitled to it if he returns to local government employment before receiving it.

Deduction and recovery of member's contributions
     90.  - (1) An employing authority may deduct from a person's pay any contributions payable by him under these Regulations.

    (2) Sums payable under regulation 16(5) or (8)(c) (reserve forces) may be deducted by the member's former employer from any payment made to him under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) (Northern Ireland) Order 1953[27], to the extent that they are payable in respect of the same period.

    (3) The Committee may recover any such sum remaining due and not deducted under paragraph (1) or (2) -

(a) as a simple contract debt in any court of competent jurisdiction; or

(b) by deducting it from any payment by way of benefits to or in respect of the person in question under these Regulations.

    (4) But the sums mentioned in paragraph (2) are only recoverable under paragraph (3) if unpaid for 12 months after the person ceases to perform relevant reserve forces service.

    (5) If -

(a) an employing authority deducts any amount in error from a person's pay or any other sum due to him in respect of contributions, other than contributions due to be repaid to him by virtue of his having left without any rights under the Scheme, (which are dealt with under regulation 88); and

(b) the amount has not been repaid to him before the expiry of the period of one month beginning with the date of deduction,

the appropriate body must pay him interest on that amount calculated as provided in regulation 82(2), the due date being the date of deduction.

    (6) Where the employee's contributions have been paid into the fund, the repayment and interest shall be made out of the fund.

    (7) "The appropriate body" for the purpose of paragraph (5) is -

(a) the Committee where the employee's contributions have been paid into the fund; and

(b) the person's employing authority where the employee's contributions have not yet been paid into the fund.

CHAPTER III
PAYMENT OF BENEFITS ETC.

Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993
     91. Any increase in a pension required by reason of Chapter III of Part IV of the Pension Schemes (Northern Ireland) Act 1993[28] (protection of increases in guaranteed minimum pensions: anti-franking) must be paid from the fund.

Pension increases under the Pensions (Increase) Acts
     92. Where a pension to which the Pensions (Increase) Act (Northern Ireland) 1971[29] applies is payable out of the fund, any increase under that Act or the Pensions (Increase) (Northern Ireland) Order 1974[30] , must be paid from the fund.

Contributions equivalent premiums
     93.  - (1) Where a Scheme employer pays a contributions equivalent premium under section 51 of the Pension Schemes (Northern Ireland) Act 1993 in respect of any member, it is entitled to recover, or where the employer is the Committee, retain from the fund a sum not exceeding the premium.

    (2) But if the Scheme employer may recover or retain any sum under section 57 of that Act in respect of the premium, then only the balance may be recovered or retained under paragraph (1).

    (3) Where a contributions equivalent premium is refunded under regulation 54(1)(c) of the Occupational Pension Schemes (Contracting out) Regulations (Northern Ireland) 1996[31], the Committee shall credit to the fund a sum equal to the amount of the premium.

Commencement of pensions
     94.  - (1) The first period for which any retirement pension which is payable immediately on a member leaving any employment is payable begins with the day after the date with which his employment ends.

    (2) The first period for which any retirement pension under regulation 33 is payable begins -

(a) in a case where he elects under paragraph (1) of that regulation, with the day on which he elects;

(b) in a case where he elects under paragraph (7) of that regulation for an earlier date than his normal retirement date, with that date; and

(c) otherwise, with his normal retirement date.

    (3) Any short-term pension payable on the death of a member is payable in respect of a period beginning with the day after the date on which he dies.

    (4) The first period for which any long-term pension is payable on the death of a member in a case where no short-term pension is payable begins with the day after the date on which he dies.

Interest on late payment of certain benefits
     95.  - (1) Where all or part of a pension or lump sum payment due under these Regulations or the 2000 Regulations is not paid within the relevant period after the due date, the Committee must pay interest on the unpaid amount to the person to whom it is payable calculated from the due date as provided in regulation 82(2).

    (2) The relevant period -

(a) in the case of a pension is one year;

(b) in the case of a payment made under regulation 41(1) or 142, is the period ending one month after the date on which the Committee receives notification of the member's death; and

(c) otherwise is one month.

    (3) In the case of a pension the due date is the date on which it becomes payable.

    (4) In the case of a retirement grant, the due date is the date on which it is payable.

    (5) In the case of a death grant, the due date is the date on which the member dies.

    (6) In the case of an ill health grant, the due date is the day after the member ceased to hold his employment.

    (7) In the case of a payment of a lump sum under regulation 51, 52, 142 or 143 the due date is the day after the member would otherwise become entitled to payment of a pension.

    (8) In this regulation, references to "member" include a surviving spouse, eligible child or children or a pension credit member and the reference in paragraph (4) to the "retirement grant" includes the lump sum grant referred to in regulation 133(2)(a).

Payments due in respect of deceased persons
     96.  - (1) If when a person dies the total amount due to his personal representatives under the Scheme (including anything due to him at his death) ("the amount due") does not exceed the small payments amount, the Committee may pay the whole or part of the amount due from the fund -

(a) to his personal representatives; or

(b) to the person, or to or among any one or more of any persons, appearing to the Committee to be beneficially entitled to the estate,

without the production of probate or letters of administration of his estate.

    (2) The small payments amount is the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) (Northern Ireland) Act 1967[32] and applying in relation to his death.

    (3) Such a payment discharges the Committee from accounting for the amount paid.

Non-assignability
     97.  - (1) Every benefit to which a person is entitled under the Scheme is payable to or in trust for him.

    (2) No such benefit is assignable or chargeable with his or any other person's debts or other liabilities.

    (3) On the bankruptcy of a person entitled to a benefit under the Scheme no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with an income payments order under Article 283 of the Insolvency (Northern Ireland) Order 1989[33].

(a) "permanently incapable" means incapable until, at the earliest, the member's 65th birthday, and

(b) "qualified in occupational health medicine" means holding a diploma in occupational medicine (D Occ Med) or an equivalent qualification issued by a competent authority in an EEA State (which has the meaning given by the European Specialist Medical Qualifications Order 1995[34] or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA State.

Decisions as to status of employees and decisions as to benefits
     99.  - (1) The employing authority shall decide in relation to each of its employees who is a member -

(a) whether he is an officer or a manual worker;

(b) whether he is whole-time, a variable-time or a part-time employee, or whether his employment is of a casual nature;

(c) which of his emoluments are remuneration on which contributions are payable; and

(d) if he is a part-time employee the proportion which his contractual minimum hours of employment in each week bear to those of a comparable whole-time employment.

    (2) In relation to any employment in which a person is a member, the Committee is to decide -

(a) what previous service or employment (if any) he is entitled to count as a period of membership;

(b) whether any, and if so what, periods of service as a part-time employee are included in such a period;

(c) what proportion of whole-time service his service during any such period represents;

(d) whether a payment in lieu of contributions has been made or equivalent pension benefits have been assured under Part III of the Insurance Act in respect of any period of non-participating employment;

(e) what rate of contribution the employee is liable to pay to the fund;

(f) whether he is entitled to count as a period of membership -


(i) any, and if so how many, added years, or

(ii) any, and if so what, additional period; and



(g) whether for the purposes of Schedule 4 he is a Class A member, a Class B member or a Class C member (within the meaning of that Schedule).

    (3) The questions specified in paragraph (1) shall be decided as soon as is reasonably practicable after -

(a) the person becomes a member; or

(b) any change occurs in the number of the member's regular or usual hours of employment; or

(c) any other material change occurs in or in relation to the employment.

    (4) The questions specified in paragraph (2) shall be decided as soon as is reasonably practicable after the person becomes a member of the Scheme in respect of the relevant employment.

    (5) Any question as to whether a person is entitled to a benefit under these Regulations is to be decided by the Committee.

    (6) Where a person is or may become entitled to a benefit payable out of the fund, the Committee shall decide the amount of the benefit.

    (7) The decision under paragraph (5) shall be made as soon as is reasonably practicable after the cessation of the employment or, as the case may be, the death of the employee and that under paragraph (6) as soon as is reasonably practicable after the occurrence of the event by virtue of which the entitlement arises or may arise.

    (8) In this regulation "benefit" includes a return of contributions and a benefit specified in regulation F6(11) or (14) of the 1992 Regulations and Part N of the 2000 Regulations.

Notification of decisions
     100.  - (1) A body which has decided any question under regulation 99 shall, as soon as is reasonably practicable after doing so, send a written notification of its decision to every person whose rights or liabilities are affected.

    (2) The notification shall include -

(a) in the case of a decision that the person is not entitled to a benefit, the grounds for the decision;

(b) in the case of a decision as to the amount of a benefit, a statement showing how the amount is calculated;

(c) in the case of a notification under sub-paragraph (a) or (b) a conspicuous statement directing the person's attention -


(i) to the address from which he may obtain further information about the decision, including details of any calculation of service or benefits,

(ii) to his right under regulation 102 to make an application to an appointed person, the address at which he may be contacted and his job title, and

(iii) to his right under regulation 104 to apply to the Committee for a reconsideration of the matter within the time limit referred to in that regulation; and



(d) in the case of a decision by an employing authority made under regulation 99, a conspicuous statement directing the person's attention -



(i) to the address from which he may obtain further information about the decision, and

(ii) to his right of appeal to the county court under regulation 107.

Resolution of disputes

Appointment of persons to resolve disputes
     101.  - (1) The Committee must appoint a panel of persons it considers to be suitably qualified for the purpose of resolving disagreements in respect of which an application is made under regulation 102.

    (2) For this Chapter the persons appointed under paragraph (1) are "appointed persons".

    (3) An application under regulation 102 may be decided by one or more appointed persons (and references to "the appropriate appointed person", in relation to any application, are to the appointed person or persons to whom the application in question is referred).

    (4) An application must not be referred to a person who has previously been involved in the subject matter of the disagreement.

    (5) An appointed person shall hold and vacate office under the terms of his appointment.

    (6) But he may resign by notice in writing to the Committee.

    (7) The Committee shall determine -

(a) the procedure to be followed by the persons appointed by it when exercising their functions as appointed persons; and

(b) the manner in which those functions are to be exercised.

Right to apply for an appointed person to review a decision
     102.  - (1) Where there is a disagreement about a matter in relation to the Scheme between a member or an alternative applicant and the Committee, the member or, as the case may be, the alternative applicant may -

(a) apply directly to the appropriate appointed person to decide the disagreement; or

(b) apply to the Committee for it to refer the disagreement to an appointed person for decision.

    (2) These persons are alternative applicants -

(a) a widow, widower or surviving dependant of a deceased member or any other person to whom benefits in respect of him may be paid;

(b) a prospective member;

(c) a pension credit member;

(d) a person entitled to a pension credit;

(e) a person who ceased to be a member or to fall within sub-paragraph (a), (b), (c) or (d) during the period of six months ending with the date of the application; and

(f) in the case of a disagreement relating to the question as to whether a person claiming to be a member or to fall within sub-paragraph (a), (b), (c), (d) or (e) does so, the claimant.

    (3) The application for a decision must set out particulars of the disagreement, including a statement as to its nature with sufficient details to show why the applicant is aggrieved.

    (4) An application by -

(a) a member or prospective member;

(b) a person who ceased to be such a person during the period of six months ending with the date of the application; or

(c) a person claiming to be a person within paragraph (a) or (b),

must set out his full name, address, date of birth, his national insurance number (if any) and the name of his employing authority.

    (5) An application by -

(a) a person entitled to a pension credit or a pension credit member;

(b) a person who ceased to be such a person or member during the period of six months ending with the date of the application; or

(c) a person claiming to be a person or member within sub-paragraph (a) or (b),

must set out his full name, address and date of birth.

    (6) An application by any other person must set out -

(a) his full name, address and date of birth;

(b) his relationship to the member; and

(c) the member's full name, address, date of birth and national insurance number and the name of his employing authority.

    (7) The application must be signed by or on behalf of the applicant.

    (8) The application must be accompanied by a copy of any written notification issued under regulation 100.

    (9) The application must be made before the end of the period of six months beginning with the relevant date or such further period as the appropriate appointed person considers reasonable .

    (10) Where the disagreement relates to a decision under regulation 99, the relevant date is the date notification of it is given under regulation 100.

    (11) Otherwise, the relevant date is the date of the act or omission which is the cause of the disagreement or, if there is more than one, the last of them.

Notice of decisions by the appointed person under regulation 102
     103.  - (1) A decision on the matters raised by an application under regulation 102 must be issued by the appropriate appointed person -

(a) to the applicant; and

(b) to the Committee,

by notice in writing before the expiry of the period of two months beginning with the date the application was received.

    (2) But, if no such notice is issued before the expiry of that period, an interim reply must immediately be sent to the persons mentioned in paragraph (1) setting out the reasons for the delay and an expected date for issuing the decision.

    (3) A notice under paragraph (1) must include -

(a) a statement of the decision;

(b) reference to any legislation or provisions of the Scheme relied upon;

(c) in a case where the disagreement relates to the exercise of a discretion, a reference to the provisions of the Scheme conferring the discretion;

(d) a reference to the rights of the applicant to refer the disagreement for reconsideration by the Committee under regulation 104, specifying the time within which he may do so; and

(e) a statement that OPAS (the Pensions Advisory Service)[35] is available to assist members and beneficiaries of the Scheme in connection with any difficulty with the Scheme which remains unresolved and the address at which OPAS may be contacted.

Reference of disagreement to the Committee
     104.  - (1) Where an application about a disagreement has been made under regulation 102, an application may be made to the Committee to reconsider the disagreement by the person who applied under regulation 102.

    (2) The application must set out particulars of the grounds on which it is made, including a statement that the applicant under this regulation wishes the disagreement to be reconsidered by the Committee.

    (3) An application made by the person who applied under regulation 102 must set out the matters required by paragraph (4), (5) or (6), as the case may be, of that regulation to be included in his application.

    (4) The application must be accompanied by a copy of any written notification issued under regulation 100.

    (5) Where notice of a decision on the application under regulation 102 has been issued, the application under this regulation must state why the applicant is dissatisfied with that decision and be accompanied by a copy of that notice.

    (6) The application must be signed by or on behalf of the person making it.

    (7) An application for reconsideration may only be made before the expiry of the period of six months beginning with the relevant date.

    (8) Where notice of a decision on the matters raised by the application under regulation 102 has been issued, the relevant date is the date of that notice.

    (9) Where -

(a) an interim reply has been sent under regulation 103(2); but

(b) no notice of decision has been issued before the expiry of the period of one month beginning with the date specified in the reply as the expected date for issuing the decision,

the relevant date is the date with which that period expires.

    (10) Where no notice of decision has been issued or interim reply has been sent before the expiry of the period of three months beginning with the date the application under regulation 102 was made, the relevant date is the date with which that period expires.

Notice of decisions by the Committee under regulation 104
     105.  - (1) The Committee must issue its decision on the matters raised by an application under regulation 104 to the parties to the disagreement by notice in writing before the expiry of the period of two months beginning with the date the application was received (but see paragraph (2)).

    (2) If no such notice is issued before the expiry of that period, an interim reply must be sent immediately to those parties, setting out the reasons for the delay and an expected date for issuing the decision.

    (3) A notice under paragraph (1) must include -

(a) a statement of the decision;

(b) in a case where there has been a decision made under regulation 103, an explanation as to whether and, if so, to what extent that decision is confirmed or replaced;

(c) a reference to any legislation or provisions of the Scheme relied upon;

(d) in a case where the disagreement relates to the exercise of a discretion, a reference to the provisions of the Scheme conferring the discretion;

(e) a statement that OPAS (the Pensions Advisory Service) is available to assist members and beneficiaries of the Scheme in connection with any difficulties with the Scheme which remain unresolved and of the address at which OPAS (the Pensions Advisory Service) may be contacted; and

(f) a statement that the Pensions Ombudsman may investigate and determine any complaint or dispute of fact or law in relation to the Scheme made or referred in accordance with the Pension Schemes (Northern Ireland) Act 1993 and of the address at which he may be contacted.

Rights of representation
     106.  - (1) An application under regulation 102 or 104 may be made or continued on behalf of the applicant by a representative nominated by him.

    (2) Where a person who has the right to make or has made such an application dies, the application may be made or continued on his behalf by his personal representative.

    (3) Where such a person is a minor or is or becomes otherwise incapable of acting for himself, the application may be made or continued on his behalf by a member of his family or some other person suitable to represent him.

    (4) Where a representative is nominated before an application is made, the application must specify his full name and address and whether that is to be used for service on the applicant of any documents in connection with the application.

    (5) Where a representative's address is not to be so used, the appropriate appointed person or the Committee, as the case may be, must send to the applicant a copy of a decision under regulation 103(1) or 105(1) or an interim reply under regulation 103(2) or 105(2).

Referral of decisions under regulation 99(1) to the county court
     107. Where an employing authority has either decided or failed to decide such question as is mentioned in regulation 99(1), that question shall be determined by the county court having jurisdiction in the county court division in which such member as is mentioned in regulation 99(1) is employed or was last employed or, where that member is or was last employed in two or more county court divisions, in one of those divisions.

a written statement as to the policy which is being applied by that employing authority, or, as the case may be, the Committee in the exercise of its functions on or after that date, and each such employing authority and the Committee shall publish that statement.

    (4) Where, as a result of a review under paragraph (1), an employing authority or the Committee determines to amend its policy, it must send a copy of the statement of the amended policy to the Committee or, as the case may be, the employing authority before the expiry of the period of one month beginning with the date on which it so determines.

    (5) In formulating its policy under paragraph (1), the Committee and an employing authority must have regard to the extent to which the exercise of the functions could lead to a serious loss of confidence in the public service.

Information to be supplied by employees
     109.  - (1) Before the expiry of the period of three months beginning with the date a person becomes a member, the employing authority must ask him in writing for the documents specified in paragraph (2).

    (2) Those documents are -

(a) a statement in writing listing all the person's previous periods of employment; and

(b) copies of all notifications previously given to him under these Regulations or the former regulations.

    (3) The employing authority must also ask for those documents before the expiry of the period of three months beginning with the occurrence of any change as respects his employment which is material for the Scheme.

    (4) A request under paragraph (1) or (3) must include a conspicuous statement that it is important that the member gives full and accurate information, especially for ascertaining his rights under the Scheme.

    (5) The employing authority need not request any documents if satisfied that it or the Committee (if different) already has all material information.

Exchange of information by authorities
     110.  - (1) An employing authority which is not the Committee must inform the Committee of all decisions made by the employing authority under this Chapter concerning members and give the Committee such other information as it requires for discharging its functions under the Scheme.

    (2) If -

(a) the Committee makes any decision under this Chapter about a person for whom it is not the employing authority; and

(b) information about the decision is required by his employing authority for discharging that employer's functions under the Scheme,

the Committee must give that employing authority that information.

Provision of information, charging and prescribed persons
     111.  - (1) For the purposes of Article 164(1) of the Pensions Order (prescribed circumstances in which information may be provided) ("the prescribed circumstances") the prescribed circumstances are that the individual to whom the information relates, or, where he has died, his personal representatives, has requested or consented in writing to the provision of the information.

    (2) For the purposes of Article 164(1) of the Pensions Order (persons to whom information may be provided and the imposition of reasonable fees in respect of expenses incurred in providing that information) the prescribed persons are those persons described in paragraph 1 of Schedule 5.

    (3) For the purposes of Article 164(2) of the Pensions Order (persons on whom fees may be imposed in respect of administrative expenses incurred in connection with admission, readmission or payment) the prescribed persons are the persons referred to in paragraph 2 of Schedule 5.

    (4) For the purposes of Article 164(4) of the Pensions Order (person prescribed in the case of an occupational pension scheme under Article 9 of the Order of 1972) the Committee is a prescribed person.

    (5) Where -

(a) information is requested by a prescribed person in the prescribed circumstances in relation to an individual to whom regulation 126 applies for the purpose of establishing what payment would need to be made to the Scheme in respect of the individual to restore the position to what it would have been if the individual had been an active member of the Scheme throughout the period in question ("the restitution payment"); or

(b) an individual to whom regulation 126 applies, applies to become a member of the Scheme or applies to have a restitution payment accepted having become a member of the Scheme after the period in question,

the Committee shall calculate the restitution payment in accordance with the provisions of regulation 126.

    (6) In paragraph (5)(a) the reference to financial gain is a reference to the financial gain which it appears to the Committee may be obtained by a member as a result of his entitlement both to a pension and to pay under the new employment.

Application of abatement policy in individual cases
     113.  - (1) Where a member who is entitled to the payment of a retirement pension proposes to enter a new employment with a Scheme employer, he must inform the employer about that entitlement.

    (2) If such a member enters such a new employment he must immediately notify the Committee in writing.

    (3) The Committee -

(a) must apply the policy published by it under regulation 112 to the member; and

(b) it may reduce the annual rate of that pension or, as the case may be, may cease to pay it, during the period while he holds the new employment, in accordance with that policy.

    (4) But no reduction under paragraph (3) of the pension of a person who was a member immediately before the commencement date may exceed the reduction which would have applied under the 2000 Regulations if those Regulations had applied when the member entered his new employment.

    (5) If the former employing authority incurred loss as a direct consequence of the relevant offence, it may only give a direction under paragraph (2) if it is unable to recover its loss under regulation 116 or 118 or otherwise, except after an unreasonable time or at disproportionate cost.

    (6) A direction under paragraph (2) may only be given if an application to a Minister of the Crown for a forfeiture certificate has been made by the former employing authority before the expiry of the period of three months beginning with the date of the conviction.

    (7) Where a former employing authority applies for a forfeiture certificate, it must at the same time send the convicted person and the Committee a copy of the application.

Interim payments directions
     115.  - (1) If -

(a) a person leaves an employment in which he was a member, because of an offence in connection with that employment; and

(b) a forfeiture certificate has been issued under regulation 114(1) in respect of that offence,

his former employing authority may give an interim payments direction to the Committee.

    (2) But his former employing authority may not give such a direction if it has given any direction under regulation 114(2) ("a forfeiture direction").

    (3) An interim payments direction is a direction to make interim payments to any person who appears to the former employing authority to be a person who would be entitled to receive payment of a benefit under the Scheme if no forfeiture direction were given.

    (4) The person to whom payments must be made and the amounts must be specified in the direction.

    (5) The amounts must not exceed the amounts which the person specified would be entitled to be paid if no forfeiture direction were given.

    (6) An interim payments direction is not a decision under regulation 98 as to any person's entitlement to a benefit.

    (7) Payments in accordance with an interim payments direction shall be deemed to be payments in respect of a benefit to which the recipient was entitled (regardless of any contrary forfeiture direction or decision under regulation 98).

Recovery or retention where former member has misconduct obligation
     116.  - (1) This regulation applies where a person -

(a) has left an employment, in which he was or had at some time been a member, in consequence of a criminal, negligent or fraudulent act or omission on his part in connection with that employment;

(b) has incurred some monetary obligation, arising out of that act or omission, to the body which was his employing authority in that employment; and

(c) is entitled to benefits under Part II.

    (2) The former employing authority may recover or retain out of the fund -

(a) the amount of the monetary obligation; or

(b) the value at the time of the recovery or retention of all rights in respect of the former employee under the Scheme with respect to his previous membership (as determined by an actuary),

whichever is less.

    (3) The rights specified in paragraph (2)(b) do not include rights enjoyed by virtue of the receipt of a transfer value or credited by virtue of regulation 68(4) (including that regulation as it applies by virtue of regulation 74).

    (4) The former employing authority must give the former employee-

(a) not less than three months' notice of the amount to be recovered or retained under paragraph (2); and

(b) a certificate showing the amount recovered or retained, how it is calculated, and the effect on his benefits or prospective benefits.

    (5) If there is any dispute over the amount of the monetary obligation specified in paragraph (1)(b), the former employing authority may not recover or retain any amount under paragraph (2) until the obligation is enforceable under an order of a competent court or the award of an arbitrator.

Protection of GMP rights
     117.  - (1) The power -

(a) to give directions under regulation 114(2); or

(b) to recover or retain amounts under regulation 116(2),

may not be exercised so as to deprive a person of his guaranteed minimum pension or any widow's or widower's guaranteed minimum pension.

    (2) But such a power may be so exercised if the person left his employment -

(a) because of the offence of treason; or

(b) because of one or more offences under the Official Secrets Acts 1911 to 1989[36] for which the former member has been sentenced on the same occasion -


(i) to a term of imprisonment of at least 10 years, or

(ii) to two or more consecutive terms amounting in the aggregate to at least 10 years.

Transfer of sums from the fund to compensate for former member's misconduct
     118.  - (1) This regulation applies where -

(a) a person has left an employment in which he was a member because of -


(i) an offence of a fraudulent character, or

(ii) grave misconduct,



in either case in connection with that employment;

(b) his former employing authority in that employment has suffered direct financial loss by reason of the offence or misconduct; and

(c) either -



(i) the former employee became entitled to benefits under Part II or the 2000 Regulations and a direction has been given under regulation 114(2), or

(ii) he did not become so entitled and on leaving the employment became entitled to a return of contributions under regulation 88 (whether or not he has waived his right).

    (2) If the former employing authority is the Committee, it may retain an appropriate amount in the fund.

    (3) Otherwise, the Committee must pay the former employing authority an appropriate amount out of the fund, if requested to do so.

    (4) But if a contributions equivalent premium or a payment in lieu of contributions is due or has been made in respect of the former employee, the Committee may reduce an amount retained under paragraph (2) or a payment under paragraph (3) by the amount of any contributions equivalent premium and by half the amount of any payment in lieu of contributions.

    (5) An appropriate amount is an amount not exceeding -

(a) the amount of the direct financial loss; or

(b) the amount of any contributions which could have been returned to the former employee, or paid to his spouse or a dependant, under regulation 89(2) or regulation C21(4) of the 2000 Regulations, less the amount of any which have been so returned or paid,

whichever is the less.

    (6) If after making a payment under paragraph (3) the Committee is required to make any transfer payment under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993[37] or under regulation 122 for a former employee, the former employing authority must repay it, if requested to do so.

(a) in the case of a termination before the commencement date, no election was made under regulation D12(1)(c) of the 2000 Regulations (or any corresponding earlier provision) in respect of the membership which ended; and

(b) in any case, no election has been made under regulation 34(1) to have the membership which ended aggregated with later service.

Rights to payment out of the fund
     120.  - (1) The amount of any transfer payment due in respect of a member under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 is payable by the Committee from the fund.

    (2) Where such a transfer payment is to be or has been paid from the fund, no other payment or transfer of assets may be made from the fund as respects the accrued rights covered by the transfer payment.

    (3) Paragraph (2) overrides anything to the contrary in the former regulations, any other provision of these Regulations or the Transitional Regulations.

Contracting-out requirements affecting transfers out
     121.  - (1) There must be deducted from the transfer payment to be made in respect of any person -

(a) the amount of any contributions equivalent premium payable pursuant to section 51 of the Pension Schemes (Northern Ireland) Act 1993; or

(b) an amount sufficient to meet the liability in respect of his contracted-out rights.

    (2) But the amount mentioned in paragraph (1)(b) may not be deducted where -

(a) the transfer payment is made to an occupational pension scheme which is contracted-out or an appropriate personal pension scheme; and

(b) that scheme's trustees or managers undertake to accept liability for his contracted-out rights.

    (3) Where the amount mentioned in paragraph (1)(a) is deducted, if the Committee thinks fit, that amount may be used in preserving the liability mentioned in paragraph (2)(b) in the fund.

    (4) Otherwise, it must be used in paying the premium.

    (5) Contracted-out rights, in relation to a member, are -

(a) his and his surviving spouse's rights to guaranteed minimum pensions; and

(b) his section 5(2B) rights (as defined in regulation 1(2)) of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996)[40].

Bulk transfer arrangements

Bulk transfers (transfers of undertakings) etc.
     122.  - (1) This paragraph applies where -

(a) two or more members' active membership ends on their joining an approved non-local government scheme ("the new scheme");

(b) it is agreed by -


(i) the Committee,

(ii) the members' employing authorities (if different), and

(iii) the trustees or managers of the new scheme,



that a payment should be made under this regulation; and

(c) the members agree in writing that that payment should be made instead of any payment which they otherwise might require to be made under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 and waive any rights they might have under that Chapter by virtue of the cessation of their active membership.

    (2) The Committee must not give its agreement under paragraph (1)(b) unless it is satisfied that the rights each of the members will acquire under the new scheme are at least equivalent to those which he would have obtained if a transfer value had been paid to the same scheme under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993, as it applies by virtue of regulation 119, (assuming in any case where the member would not be entitled to such a payment that he was).

    (3) The Committee must provide each member with sufficient information in writing to check that the requirement of paragraph (2) is satisfied before he agrees as mentioned in paragraph (1)(c).

    (4) Where paragraph (1) applies, the Committee must -

(a) set aside (whether in cash or in assets or both) such part of the fund ("the transfer payment") as an actuary appointed by it and an actuary appointed by the scheme managers of the new scheme for the purpose may agree as appropriate for the acquisition of such rights in that scheme as they may so agree; and

(b) pay or transfer it to the trustees or managers of the new scheme for the benefit of the relevant members.

    (5) The Committee must certify to the new scheme's trustees or managers the amount included in the transfer payment which represents each member's contributions.

    (6) Where a transfer payment is to be or has been made under this regulation, no other payment or transfer of assets shall be made from the fund by reason of membership covered by the transfer payment.

    (7) Paragraph (6) overrides anything to the contrary in the former Regulations or these Regulations.

Calculation of amount of transfer payment under regulation 122
     123.  - (1) The amount of the transfer payment to be paid under regulation 122 is the amount determined by an actuary appointed by the Committee to be equal to the value at the date the members join the new scheme of the actual and potential liabilities payable from the fund which have then accrued in respect of the members and the persons who are or may become entitled to benefits under the Scheme through them.

    (2) The actuary may make such adjustments as he thinks fit in calculating that amount and, in particular, as respects the period from that date to the date of actual payment of the transfer value.

    (3) He must specify in his valuation the actuarial assumptions he has used in making it.

    (4) The employing authority shall bear the costs of determining the appropriate part of the fund and apportioning the fund.

    (5) But if there is more than one employing authority involved, each shall bear such part of the costs as the actuary determines to be appropriate.

but do not include rights to benefits under a scheme, contract or arrangement which are attributable (directly or indirectly) to a pension credit.

    (3) Accrued rights include rights to preserved benefits and rights appropriately secured under section 19 of the Pension Schemes (Northern Ireland) Act 1993.

    (4) The relevant transferor is the trustees or managers of the scheme, contract or arrangement under which the transferring person's relevant pension rights arise.

    (5) But the relevant transferor for the rights specified in paragraph (3) is the trustees or managers of the scheme, contract or arrangement, or the insurance company, to which a payment in respect of his accrued rights has been made.

    (6) A request from a transferring person under paragraph (1) must be made by notice in writing.

    (7) That notice must be given before the expiry of the period of 12 months beginning with the date he became an active member (or such longer period as the Committee may allow).

    (8) Where a request under paragraph (1) is duly made the Committee may accept the transfer value and credit it to the pension fund.

Right to count credited period
     125.  - (1) Where a transfer value has been accepted under regulation 124, the member may count the credited period as a period of membership for these Regulations (but see Schedule 3).

    (2) If the transfer value -

(a) is paid by the trustees or managers of a club scheme;

(b) represents all the rights relating to the member in that scheme;

(c) has been calculated -


(i) in a case where Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 applies, in accordance with that Chapter, and

(ii) otherwise, in a manner consistent with that prescribed under that Chapter,



the credited period is the period which, if used to calculate a transfer value to be paid by the Scheme, would produce an amount equal to the transfer value received.

    (3) If the transfer value is not paid by the trustees or managers of a club scheme, the credited period must be calculated in a manner consistent with that Chapter.

    (4) In calculating the credited period under paragraph (3) due allowance must be given for the expected increase in the member's pensionable pay between the date he became a member (or, if more than twelve months later or such longer period as the Committee may allow, the date on which the transfer value is received) and his normal retirement date or, if earlier, the date on or after the member's 60th birthday on which the sum of items referred to in sub-paragraphs (a) to (c) of regulation 33(4) is 85 years or more.

    (5) If the member is a man, the credited period must be treated as a period after 5th April 1978.

    (6) If the member is a woman, the credited period must be treated as a period after 31st March 1972.

    (7) The Committee must give the member a written notice stating the period of membership he may count under paragraph (1).

    (8) The notice must contain a statement of the kind required by regulation 100(2)(c)(i).

Credited periods for transferring members with mis-sold pension rights
     126.  - (1) Regulation 125(3) does not apply where -

(a) the transferring person is a person about whom information may be given under Article 164(1) of the Pensions (Northern Ireland) Order 1995 (mis-sold personal pensions), as it has effect in the case of the Scheme (see regulation 111); and

(b) the transfer value satisfies the conditions specified in paragraph (2).

    (2) Those conditions are -

(a) that it is paid by the trustees or managers of the personal pension scheme mentioned in Article 164(1)(a)(ii) of that Order;

(b) that it represents all the rights relating to the member in that scheme;

(c) that it is paid on an application made to the Committee before the expiry of the period of 12 months beginning with the date the transferring person becomes an active member (or such longer period as it may allow); and

(d) that in the opinion of the Committee it is not less than the restitution amount.

    (3) Where paragraph (1) applies, the credited period is the period of membership the transferring person could have counted if he had been an active member throughout the personal pension period.

    (4) The restitution amount is the aggregate -

(a) of the amount that would be necessary (as at the date on which the request for the calculation of the restitution amount is received by the Committee) to purchase a period of membership for these Regulations equal to the length of the personal pension period on the basis of a transfer from a scheme which is not a club scheme (including the value of rights under the Pensions (Increase) Act (Northern Ireland) 1971[41] and the Pensions (Increase) (Northern Ireland) Order 1974[42]);

(b) of the transfer value paid out of the Scheme to the personal pension scheme; and

(c) of interest on any such transfer value at such rate as is approved for the time being by the Government Actuary, calculated over the period commencing with the date on which that transfer value was paid out of the Scheme and ending with the date as at which the transfer value is taken to be paid to the Scheme.

    (5) The Committee must determine the amount mentioned in paragraph (4)(a) in such manner as is for the time being indicated in guidance issued by the Government Actuary.

    (6) The personal pension period is the period for which the transferring person was eligible to be an active member but in respect of which he made contributions to the personal pension scheme instead.

    (7) Where a transfer value has been accepted in relation to a woman to whom this regulation applies and in respect of whom a transfer value has been paid previously by the Committee to a personal pension scheme any part of which transfer value was attributable to membership before 5th April 1988, then the credited period shall be apportioned as membership before 6th April 1988 and as membership after 5th April 1988 in the same proportions as it would have been had the woman become or remained a member of the Scheme throughout the personal pension period.

    (8) If in the opinion of the Committee the transfer value does not satisfy the conditions specified in paragraph (2) for the reason only that it is less than the restitution amount, the Committee may accept the transfer value on the basis that the credited period which the member may count is such proportion of the personal pension period as the Committee determines.

Rights as to service not matched by credited period
     127.  - (1) Where the member's transferred-in service exceeds the credited period, he may count the excess as a period which counts towards his total membership for the purposes of the provisions mentioned in paragraph (2).

    (2) Those provisions are -

(a) regulation 18(1) (general qualification for benefits);

(b) paragraphs (a) and (b) of the definition of "normal retirement date" in regulation 26(3);

(c) regulation 43(4) and (5) (amount of active member's surviving spouse's long-term pension);

(d) regulation 88(1) (return of contributions).

    (3) A period which may be counted under paragraph (1) counts as its actual length.

    (4) The Committee must give the member a written notice stating the period of membership he may count under paragraph (1).

    (5) The notice must contain a statement of the kind required by regulation 100(2)(c)(i).

    (6) The transferred-in service of a transferring member is the service in respect of which he has accrued rights to benefits under his previous occupational pension scheme or appropriate policy (whether or not the transfer value covers all those rights).

    (7) The period of that service is the period certified by the trustees or managers of that scheme or issuers of that policy.

     (a) any person has been credited by an employer ("the transferor employer") under any scheme, the terms of which correspond to Part III of the Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001[44] with a period of service in respect of a former employment;

(b) the transferor employer's liability in respect of payments falling due to that person as respects that credited period has been transferred to an employing authority;

(c) apart from paragraph (9) of regulation 54, if -


(i) the person's employment with the transferor employer had been employment with the employing authority, and

(ii) any actions taken by the transferor employer under the scheme mentioned in sub-paragraph (a) had been taken by that authority,



that authority could pass a resolution under regulation 54 to increase his total membership,

it may resolve that his total membership be increased by the whole or part of the period credited to him.

    (3) The additional period must not exceed the period which would be the maximum additional period under regulation 54 if -

(a) a resolution under that regulation could be passed in relation to him; and

(b) the period of 10 years were substituted for the period of 6 243/365 years in paragraph (2)(d) of that regulation.

    (4) The additional period may only be counted as a period of membership if -

(a) the employing authority and the Committee agree that the employing authority will pay increased contributions under regulation 79 to meet the cost of the increase in membership; or

(b) the employing authority makes the payment which is required by regulation 80(2) within the period specified in that regulation,

but it may be so counted as from the date from which the resolution has effect.

    (5) If the employing authority fails to pay those increased contributions or make that payment, the resolution shall cease to have effect.

    (6) Where the resolution has effect, the period credited as mentioned in regulation 54(9) is reduced or extinguished accordingly (but without prejudice to any payments which have fallen due or have been made before that date).

    (7) No resolution may be passed under this regulation, the result of which would be to place any individual in a worse position than he would otherwise be.

    (8) If the person was credited as mentioned in regulation 54(9) on or after the commencement date, this regulation only applies if -

(a) the employing authority is an authority which has reasonable grounds to believe that it will cease to exist as a result of a provision made by or under an enactment; or

(b) the employing authority has ceased to exist as a result of any such provision;

and where sub-paragraph (b) applies "employing authority" includes the body to which the former employing authority's functions as respects the former employee in question have been transferred in connection with its cessation.

(a) by reference to the value of the pension credit member's pension credit rights calculated in accordance with regulation 10 of the Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000[45]; and

(b) in accordance with guidance issued by the Government Actuary.

Aggregation
     134.  - (1) Pension credit rights or pension credit benefits may not be aggregated with any other rights or benefits under the Scheme (including those attributable to a different pension credit).

    (2) Where a pension credit member is also an active member, he may not count any period which may count for any purpose as a period of membership in connection with his pension credit benefits towards the membership period required before he is entitled to any benefit which relates to his active membership, or in the calculation of that benefit.

Death of person entitled to a pension credit before discharge
     135.  - (1) Where a person entitled to a pension credit dies before liability in respect of his pension credit has been discharged in accordance with regulation 133(1), such liability shall be discharged by the Committee by the payment of a lump sum.

    (2) The lump sum shall be equal to three times the annual rate of the pension that would have been paid to him if on the date of his death he had become entitled to a pension as a pension credit member, calculated in accordance with guidance issued by the Government Actuary.

    (3) The Committee shall pay the lump sum to the deceased's personal representatives.

Safeguarded rights
     136.  - (1) A pension credit member's safeguarded rights for the purposes of the Scheme and of the Pension Schemes (Northern Ireland) Act 1993 and regulations made under that Act are such of his rights falling within section 64A(1)[46] of that Act as represent the safeguarded percentage of the rights acquired by him in the Scheme by virtue of the pension credit.

    (2) The "safeguarded percentage" is the percentage of the shareable rights by reference to which the amount of the pension credit is determined which are contracted-out rights.

    (3) "Contracted-out rights" has the meaning given in section 64A(5) of the Pension Schemes (Northern Ireland) Act 1993.

Valuation date
     137. For the purposes of -

(a) calculating the cash equivalent referred to in Article 27(2) of the 1999 Order; and

(b) regulation 133(3) and (4) and regulation 139(1),

the valuation date shall be the first day of the implementation period as defined in Article 31(1) of that Order.

the Committee may pay him a lump sum representing the capital value of the pension.

    (2) If the pension credit member is entitled to more than one pension under the Scheme, a lump sum is only payable if the aggregate amount payable to that member is less than £195 or £260, as the case may be.

    (3) The capital value of the pension must be calculated in accordance with guidance issued by the Government Actuary.

    (4) The payment of a lump sum in respect of a pension due to the pension credit member under this regulation discharges the Committee from its liability for the pension.

    (5) The Committee must deduct from any payment under this regulation any tax to which it may become chargeable under section 599 of the Income and Corporation Taxes Act 1988[48].

Commutation: serious ill-health
     143.  - (1) In circumstances where a pension credit member is suffering from serious ill-health at any time prior to the date when he first becomes entitled to receive a pension under this Part, the whole of that pension may be commuted for a lump sum and the total of -

(a) that lump sum; and

(b) the lump sum grant (if applicable)

("the commutation payment") paid to the pension credit member.

    (2) The lump sum referred to in paragraph (1)(a) shall be equal to five times the annual rate of the pension to which the pension credit member would have been entitled if on the date of commutation he had reached the normal benefit age.

    (3) If applicable, the lump sum grant shall be equal to three times that annual rate.

    (4) In this regulation, "serious ill-health" means ill-health which is such as to give rise to a life expectancy of less than one year from the date on which commutation of the pension is to take effect.

    (5) Before making any decision as to whether a pension credit member may be entitled under paragraph (1), the Committee must obtain from an independent registered medical practitioner which it has appointed a certificate as to whether in his opinion the pension credit member is suffering from serious ill-health.

    (6) Payment of the commutation payment discharges the Committee's liability to the pension credit member in respect of his pension credit benefits.

    (7) The Committee must deduct from the commutation payment any tax to which it may become chargeable under section 599 of the Income and Corporation Taxes Act 1988.

"The Act of 1937" means the Local Government Superannuation Act 1937[50] or the Local Government Superannuation (Scotland) Act 1937[51];

"The Act of 1950" means the Local Government (Superannuation) Act (Northern Ireland) 1950[52];

"The Act of 1953" means the Local Government Superannuation Act 1953[53];

"The Acts of 1937 to 1953" means the Act of 1937 and the Act of 1953;

"The Act of 1959" means the National Insurance Act (Northern Ireland) 1959[54];

"The Act of 1975" means the Social Security (Northern Ireland) Act 1975[55];

"The 1950 Regulations" means the Local Government (Superannuation) Regulations (Northern Ireland) 1950[56];

"The 1962 Regulations" means the Local Government (Superannuation) Regulations (Northern Ireland) 1962[57];

"The 1981 Regulations" means the Local Government (Superannuation) Regulations (Northern Ireland) 1981[58];

"The 1992 Regulations" means the Local Government (Superannuation) Regulations 1992[59];

"The 1999 Act" means the Welfare Reform and Pensions Act 1999[60];

"The 1999 Order" means the Welfare Reform and Pensions (Northern Ireland) Order 1999[61];

"The 2000 Regulations" means the Local Government Pension Scheme Regulations (Northern Ireland) 2000[62];

"active member" has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995[63];

"actuary" means a Fellow of the Institute of Actuaries or of the Faculty of Actuaries;

"added years" has the meaning given in Schedule A1 to the 2000 Regulations;

"additional voluntary contributions provision" is a provision of an occupational pension scheme approved under section 591 of the Taxes Act, which provides for the payment by employees of voluntary contributions;

"additional voluntary contributions scheme" means a scheme approved under section 591 of the Taxes Act, to which an employer is not a contributor and which provides benefits additional to those provided by an occupational pension scheme;

"admission agreement" has the meaning given in regulation 4(2);

"admission agreement employee" means such an employee as is mentioned in regulation 4.

"admission body" means a body mentioned in regulation 4(3);

"appropriate personal pension scheme" means a personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 3 of the Pension Schemes (Northern Ireland) Act 1993;

"appropriate policy" means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993[64];

"approved AVC body" means a building society or a person operating an approved scheme which provides benefits in respect of persons who have paid contributions in addition to those provided in relation to them under an occupational pension scheme;

"approved non-local government employment" means employment in which a person participates in an approved non-local government scheme;

"approved non-local government scheme" means a non-local government scheme which is -

(a) approved under Part XIV of the Taxes Act; or

(b) approved by the Commissioners of Inland Revenue for the purposes of these Regulations;

"approved scheme" has the meaning given in section 612 of the Taxes Act;

"Assembly" means the Northern Ireland Assembly;

"AVCs" means contributions made under regulation 63;

"AVC insurer" means -

(a) a person who has permission under Part IV of the Financial Services and Markets Act 2000[65] to carry out contracts of long-term insurance; or

(b) an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of long term insurance,

and this definition must be read with -

(i) section 22 of the Financial Services and Markets Act 2000;

(ii) any relevant order under that section;

(iii) Schedule 2 to that Act;

"AVC pension policy" means a contract entered into on behalf of a member by the Committee with an AVC insurer for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Part II and Chapters II and III of Part III;

"away on jury service", in relation to a person, means being away from work with permission given so that he could -

(a) attend for jury service in pursuance of a summons under the Juries (Northern Ireland) Order 1996[66]; or

(b) attend as a juror at an inquest under the Coroners Act (Northern Ireland) 1959[67];

"base rate" means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

"Belfast Corporation" means the council of the former county borough of Belfast;

"The Belfast Corporation Superannuation Scheme" means the superannuation scheme made by Belfast Corporation under section 5A[68] of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;

"building society" has the meaning given in the Building Societies Act 1986[69];

"cancelling notice", in relation to a person's relevant reserve forces service, means -

(a) the agreement (by a member who has not waived his right to receive a return of contributions under regulation 88) to receive them; or

(b) a notice in writing given by him to the Committee not later than 12 months after the end of the period of service to which the notice relates (or within such longer period as it may allow) that the service should not be treated as relevant reserve forces service;

"child" has the meaning given in regulation 46;

"Class A member", "Class B member" and "Class C member" have the meanings given in paragraph 1(1) of Schedule 4 and "Class B membership" and "Class C membership" shall be construed accordingly;

"club scheme" means an occupational pension scheme which -

(a) provides benefits calculated by reference to final pay;

(b) (except where it is established and maintained in the Channel Islands or the Isle of Man) is approved by the Commissioners of Inland Revenue under Chapter I of Part XIV of the Taxes Act;

(c) is open to new participants, or is a closed scheme the trustees or managers of which also provide an open scheme which is a club scheme for new employees of the same employer and of the same grade or level of post as the participants in the closed scheme; and

(d) complies with reciprocal arrangements for the payment and receipt of transfer values with the schemes made under Article 9 of the Order of 1972;

"The Committee" means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950;

"The Communities' scheme" means the pension scheme provided for officials and other servants of the Communities in accordance with regulations adopted by the Council of the European Communities;

"Community institution" includes a body treated as one of the Communities' institutions for the purposes of the Communities' scheme;

"continuity conditions" has the meaning given in paragraph 1(1) of Schedule 4;

"contracted-out employment" has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993 and "contracted-out", in relation to a scheme, must be construed in accordance with that Act;

"contractual hours" -

(a) in relation to an employee (other than an employee with non-cyclical fluctuating hours), means the number of hours specified in his contract of employment as his contractual hours for the purposes of the Scheme; and

(b) in relation to an employee with non-cyclical fluctuating hours, means the number of hours calculated as his contractual hours for the purposes of the Scheme in accordance with the provisions of his contract of employment;

"contractual weeks", in relation to an employee, means the number of weeks in every period of 12 months for which, assuming he is not away on unpaid leave, pay is payable to him;

"contract of employment" includes terms of office;

"contributory employee" means a person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937;

"deferred member" has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995, except as provided in regulation 34(3) and (5);

"the Department" means the Department of the Environment;

"earnings factors" means the earnings factors referred to in section 10 of the Pension Schemes (Northern Ireland) Act 1993;

"eligible child" has the meaning given in regulation 46;

"employee" includes a permanent, temporary or casual employee;

"employing authority" means a body employing an employee who is eligible to be a member;

"employment" includes office;

"equivalent pension benefit" has the same meaning as in section 56(1) of the National Insurance Act (Northern Ireland) 1966[70];

"fees" includes other payments in the nature of fees;

"final pay" shall be construed in accordance with regulation 22;

"final pay period" shall be construed in accordance with regulations 22 and 23;

"fluctuating emoluments" are any part of an employee's earnings which are not paid on a fixed basis and are additional to the basic wage or salary;

"former local authority" means a body, other than a Scheme employer, which was a local authority within the meaning of the Act of 1937 as originally enacted;

"the former regulations" means the 2000 Regulations, or as the circumstances require, the 1992 Regulations, the 1981 Regulations, the 1962 Regulations or the 1950 Regulations and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

"FSAVC scheme" means a scheme approved by virtue of section 591(2)(h) of the Taxes Act;

"the fund" means the superannuation fund established under the 1950 Regulations;

"Government department" has the meaning given in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

"the Great Britain Acts" means the National Insurance Acts 1965 to 1974[71];

"guaranteed minimum pension" means the guaranteed minimum as defined in sections 10 and 13 of the Pension Schemes (Northern Ireland) Act 1993 (minimum pensions for earners, widows and widowers), so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pensions);

"ill-health pension" and "ill-health grant" shall be construed in accordance with regulation 29;

"the Insurance Act" means the National Insurance Act (Northern Ireland) 1966;

"the Isle of Man Act" means the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald);

"local Act contributor" means a person who was entitled to participate in the benefits of a pension fund maintained under a local Act scheme;

"local Act scheme" has the meaning given in section 8 of the Superannuation Act 1972[72], except that where it refers to any time before 25th March 1972 it has the same meaning as in the Act of 1937;

"local authority" has the meaning assigned to it by Article 2 of the Order of 1972 and shall include the Northern Ireland Housing Executive;

"local government auditor" has the same meaning as in the Local Government Act (Northern Ireland) 1972[73];

"local government employment" means -

(a) in relation to any time before 1st March 1993, employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor; and

(b) in relation to any time after 28th February 1993, means employment by virtue of which the person employed is or has been, or is or has been deemed to be a member of the Scheme, or a pensionable employee (within the meaning of the 1992 Regulations) or a local Act contributor;

"lower earnings limit" has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

"manual worker" is an employee who is not an officer;

"maternity rights returner" is a woman who exercises a right to return to work after being away from work wholly or partly because of pregnancy or confinement;

"member" has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995 except that it shall not include a pension credit member except where specific reference is made to such member in regulation 95;

"Minister" means the Minister of the Environment;

"money purchase benefits" has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

"non-cyclical fluctuating hours" means hours which the employing authority are entitled to require the employee to work in a contractual week in any case where those hours vary in a way which is not cyclical;

"non-local government scheme" means an occupational pension scheme or other arrangements for superannuation, not being -

(a) the superannuation scheme provided in regulations made under the Act of 1950; or

(b) the superannuation scheme provided in regulations for the time being in force under Article 9 of the Order of 1972;

"normal benefit age" means 65;

"normal retirement age" has the meaning given in regulation 26(3);

"normal retirement date" has the meaning given in regulation 26(2);

"occupational pension scheme" means an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than -

(a) a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act;

(b) an additional voluntary contributions scheme;

(c) an appropriate policy;

(d) a personal pension scheme; or

(e) a self-employed pension arrangement;

"officer" means an employee whose duties are wholly or mainly administrative, professional, technical or clerical;

"official pension" has the meaning given in the Pensions (Increase) (Northern Ireland) Act 1971[74];

"the Order of 1972 "means the Superannuation (Northern Ireland) Order 1972[75];

"ordinary maternity leave" means for any period prior to 24th September 1996, leave under Article 15 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976[76] and for any period commencing on or after 24th September 1996, leave under Part IX of the Employment Rights (Northern Ireland) Order 1996[77];

"parental leave" means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999[78];

"part-time employee" means an employee -

(a) whose contract of employment provides that he is such an employee for the Scheme; or

(b) who is neither a whole-time employee nor a variable-time employee;

"payment in lieu of contributions" means a payment made in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act;

"payment period" has the meaning given in regulation 6(4);

"pay" shall be construed in accordance with regulation 12;

"pensioner member" has the meaning given in Article 121(1) of the Pensions (Northern Ireland) Order 1995;

"the Pensions Order" means the Pensions (Northern Ireland) Order 1995;

"pension credit" means a credit under Article 26(1)(b) of the 1999 Order or under section 29(1)(b) of the 1999 Act;

"pension credit benefits" means benefits payable under the Scheme to or in respect of a pension credit member by virtue of rights under the Scheme attributable to a pension credit;

"pension credit member" means a person who has pension credit benefits under the Scheme;

"pension credit rights" means rights to future benefits under the Scheme which are attributable to a pension credit;

"pension debit" means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of the 1999 Act ;

"pension debit member" means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

"pension sharing order" in relation to a pension credit member, a pension debit member, a person entitled to a pension credit or pension credit rights means the order or provision by virtue of which Article 26 of the 1999 Order or section 29 of the 1999 Act takes effect;

"period of maternity absence" means any period throughout which a woman -

(a) is absent from duty by reasons of pregnancy or confinement; and

(b) may exercise the right under her contract of employment to return to work;

"permanently incapable" means incapable until, at the earliest, the member's 65th birthday;

"personal pension scheme" means a personal pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993) which has been approved under Chapter IV of Part XIV of the Taxes Act or provisionally approved under section 655(5) of that Act;

"preserved benefits" means benefits to which a person becomes entitled under regulation 33, or the corresponding provisions of the former regulations and which have not had an election made in respect of them under regulation 34(1) nor have yet become payable;

"principal civil service pension scheme" has the meaning given in Article 4(10) of the Order of 1972;

"prospective member" means a person who under his contract of service or these Regulations -

(a) may, if he wishes or his employer consents, become a member or will be able to do so if he continues in the same employment sufficiently long, or

(b) will become a member unless he chooses not to do so;

"reference banks" means the seven largest persons for the time being who -

(a) have permission under Part IV of the Financial Services and Markets Act 2000 to accept deposits;

(b) are incorporated in and carrying on within the United Kingdom a regulated activity of accepting deposits; and

(c) quote a base rate in sterling;

and for this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986)[79], as shown in the audited end-of-year accounts last published before that time and this definition must be read with -

(i) section 22 of the Financial Services and Markets Act 2000;

(ii) any relevant order under that section; and

(iii) Schedule 2 to that Act;

"relevant reserve forces service" means service (other than service for the purposes of training only or service for a period in respect of which a cancelling notice has been served) -

(a) in pursuance of any notice or directions given under any enactment which provides for the calling out on permanent service, or the calling into actual service, or the embodiment of, any reserve or auxiliary force, or members of such a force, or the recall of service pensioners;

(b) in pursuance of any obligation or undertaking to serve when called upon as a commissioned officer; or

(c) rendered by virtue of section 28 or 65 of the Reserve Forces Act 1996[80],

and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking to accept a permanent commission or a commission for a fixed term or to serve for the purposes of periodical training;

"reserve forces pay", in relation to any person, is the total of -

(a) his pay for performing relevant reserve forces service (including marriage, family and similar allowances); and

(b) any payments under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) (Northern Ireland) Order 1953[81];

"reserve forces service leave", in relation to a person, means being away from work -

(a) after -


(i) he has left the employment in which he is an active member; or

(ii) he has been granted leave of absence from such an employment,



in order to perform reserve forces service;

(b) without having agreed to receive a return of contributions under regulation 88; and

(c) without having elected that the absence is not to count as such by giving notice in writing to the Committee not later than 12 months after the end of the period of reserve forces service to which the notice relates (or within such longer period as it may allow);

"reserve or auxiliary force" means the whole or part of the Royal Navy Reserve (including the Royal Fleet Reserve), the Royal Marines Reserve, the Territorial Army, the Army Reserve, the Air Force Reserve, the Royal Air Force Volunteer Reserve or the Royal Auxiliary Air Force;

"Revenue agreement", in relation to a member, means agreement in writing by the Commissioners of Inland Revenue given after an application to them by the Committee that he may be treated as a Class B member or a Class C member by virtue of his membership before 1st June 1989 or, as the case may be, 17th March 1987 of a scheme approved under Chapter I of Part XIV of the Taxes Act;

"Revenue permitted maximum" means the permitted maximum, within the meaning of section 590C(2) of the Taxes Act;

"SCAVCs" means contributions made under regulation 70;

"the Scheme" means the occupational pension scheme constituted by these Regulations, the Transitional Regulations and the 2000 Regulations (so far as they continue to operate);

"Scheme employer" means a body as defined in regulation 3(3) (but see regulation 4(15));

"Scheme managers" means -

(a) in relation to a statutory scheme, the Government department concerned or police or fire authority administering the scheme; and

(b) in any other case, the person responsible for the management of the scheme;

"self-employed pension arrangement" has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

"service" -

(a) in Chapter VI of Part IV means service or employment with any employer; and

(b) elsewhere, means service with a Scheme employer,

and service rendered by an employee of a Scheme employer whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with the Scheme employer;

"service pensioner" means a person in receipt of a pension (other than a pension awarded in respect of disablement) granted -

(a) in respect of service in the Royal Navy, the Royal Marines, the regular army and the regular air force or any reserve or auxiliary force which has been called out on permanent service or which has been embodied; or

(b) in respect of that and other service;

"shareable rights" means a person's shareable rights mentioned in Article 24(2) of the 1999 Order or under section 27(2) of the 1999 Act;

"standard contribution rate" shall be construed in accordance with regulation 11;

"state pensionable age" means pensionable age within the meaning of section 122 of the Social Security Contributions and Benefits Act (Northern Ireland)1992[82];

"superannuable membership" has the meaning given in regulation 9(2);

"the Taxes Act" means the Income and Corporation Taxes Act 1988[83];

"tax year" means the 12 months beginning with 6th April in any year;

"the Transitional Regulations" means the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002[84];

"total membership" and "total period of membership" shall be construed in accordance with regulation 8(2);

"trade dispute" has the meaning given by Article 2(4) and (7) of the Industrial Relations (Northern Ireland) Order 1992[85];

"trade dispute absence" means absence from duty, otherwise than with leave, for a period of one or more days during and because of a trade dispute;

"transfer date" in relation to a pension credit member and pension credit rights means the day on which the pension sharing order takes effect;

"transferor" in relation to a pension credit member or a person entitled to a pension credit means the person to whose shareable rights the pension sharing order relates;

"unaggregated period", in relation to a period of membership, has the meaning given in regulation 34(6) and "aggregated" shall be construed accordingly;

"upper earnings limit" has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

"variable-time employee" means an employee whose contract of employment provides that he is such an employee for the Scheme and -

(a) whose pay is calculated by reference to his duties (rather than necessarily by reference to the number of hours he has worked); or

(b) whose duties only have to be performed on an occasional basis;

"whole-time employee" means an employee whose contract of employment provides -

(a) that he is such an employee for the purposes of the Scheme; or

(b) that his contractual hours are not less than the number of contractual hours for a person employed in that employment on a whole-time basis.