[^key-d9388e06df9fba8a8e4fdaa60df847f9]: By virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1)(2)(f), 40(a), it is provided that the words “or grant maintained integrated school ” are inserted after “school” in reg. B6(9)(e) as it had effect prior to the substitution of reg. B6 by S.R. 2001/64, reg. 3

[^key-32baebebe68525cb1c962b737e04729a]: Reg. D11(2)(e) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 41(b)

[^key-7cc2cbab33f03aff759b9a4025eb232f]: Reg. D11(4) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 41(c)

[^key-ff2e7232dab05d14638474d1eeb63e2b]: Words in reg. D11(2)(c) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 41(a)

[^key-54eb013245ed1cbfedc765469f70b5ca]: Words in reg. D11(2)(c) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 41(a)

[^key-5a1a6531f87d9b7abe4f10488f017402]: Words in reg. D13(2) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 42(a)

[^key-ad08d1908019b88065e4b75967429de6]: Regs. D13(3)-(5) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 42(b)

Agreements to enable employees of non-LGPS employers to be members (“admission agreements”)

Replacement of rights

C26A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Death grant: pensioners

Special circumstances where revised actuarial valuations and certificates must be obtained

L4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

N1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Discharge of liability for pension credit rights

N2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Aggregation

N3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Death of person entitled to a pension credit before discharge

N4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Safeguarded rights

N5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Valuation date

N6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension credit members and pension credit

Application of the Regulations to pension credit members

N7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation—

N8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payment of benefits

N9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Death grants

N10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commutation: small pensions

N11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commutation: serious ill-health

N12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers

Transfers out

N13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers in

N14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In these Regulations—

“the 1999 Act” means the Welfare Reform and Pensions Act 1999;

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999;

“Deferred pensioner” and “pensioner” shall be construed in accordance with Part E;

“normal benefit age” means 65;

“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, a deferred pensioner or pensioner, 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;

“shareable rights” has the same meaning as in Article 24(2) of the 1999 Order or under section 27(2) of the 1999 Act;

“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.

SCHEDULE A3 — Matters to be included in an admission agreement in certain cases

A reference to the date of the transfer arrangement.

A requirement for the transferee admission body to pay to the Committee all contributions and payments due under the Regulations.

A provision whereby the transferor LGPS employer may set off against any payments due to the transferee admission body an amount equal to any overdue employer and employee contributions and other payments (and interest payable under the Regulations) due from the transferee admission body as an employing authority.

A reference to the indemnity or bond in the approved form.

A warranty from the transferee admission body that such an indemnity or bond is in place.

A provision requiring the transferee admission body to adopt the practices and procedures relating to the operation of the Scheme set out in the Regulations and in any employer’s guide published by the Committee and provided to the transferee admission body.

An undertaking from the transferee admission body to the Committee that it shall not do anything to prejudice the status of the Scheme as an exempt approved scheme within the meaning given by section 592(1) of the Taxes Act.

A representation and warranty from the transferee admission body to the Committee and to the transferor LGPS employer that all the transferee admission body’s employees or class of employees who are specified as members are employed in connection with the services, assets or function referred to in the transfer arrangement.

An undertaking from the transferee admission body that it will promptly notify the Committee and the transferor LGPS employer in writing of any material change in the terms and conditions of employment which affect entitlement to benefits under the Scheme for its employees who are members and of any terminations of employment by virtue of redundancy or in the interests of efficiency.

A requirement that the transferee admission body notifies the Committee and the transferor LGPS employer of any matter which may affect, or is likely to affect, its participation in the Scheme and that it gives immediate notice of any actual or proposed change in its status which may give rise to a termination, including take-over, reconstruction or amalgamation, liquidation or receivership and a change in the nature of its business or constitution.

A minimum period of three months' notice to terminate the admission agreement but automatic termination, as required by regulation B6(9) in the event that the transferee admission body ceases to be such.

A right for the Committee to terminate the agreement in the event of—the insolvency, winding up or liquidation of the transferee admission body,a breach by the transferee admission body of any of its obligations under the admission agreement (but where the breach is capable of remedy only where it has not been remedied within a reasonable time),the withdrawal of approval by the Commissioners of Inland Revenue to the participation of the transferee admission body as a LGPS employer, ora failure by the transferee admission body to pay any sums due to the fund within a reasonable period after receipt of a notice from the Committee requiring it to do so.

A requirement that the admission agreement in its final form shall be available for public inspection at the appropriate offices of the transferor LGPS employer and the Committee (if different).

SCHEDULE L2 — Contents of Financial Statements Audited by the Local Government Auditor

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Local Government Pension Scheme Regulations (Northern Ireland) 2000

Agreements to enable employees of non-LGPS employers to be members (“admission agreements”)

Replacement of rights

C26A

Death grant: pensioners

Special circumstances where revised actuarial valuations and certificates must be obtained

L4A

Part N — Pension Sharing

Sharing of rights under the Scheme

Interpretation

N1

Discharge of liability for pension credit rights

N2

Aggregation

N3

Death of person entitled to a pension credit before discharge

N4

Safeguarded rights

N5

Valuation date

N6

Pension credit members and pension credit

Application of the Regulations to pension credit members

N7

Calculation—

N8

Payment of benefits

N9

Death grants

N10

Commutation: small pensions

N11

Commutation: serious ill-health

N12

Transfers

Transfers out

N13

Transfers in

N14

SCHEDULE A2 — Interpretation for pension sharing on divorce

SCHEDULE A3 — Matters to be included in an admission agreement in certain cases

SCHEDULE L2 — Contents of Financial Statements Audited by the Local Government Auditor

1

2

3

4

5

6

7

9