Local Government Pension Scheme Regulations (Northern Ireland) 2002

• (1) If adding the additional contributions payable by a Class B member or a Class C member under an agreement made by him before the commencement date (other than AVCs payable under Schedule C3 to the 2000 Regulations or any corresponding earlier provision) to those payable by him under regulations 11, 16 and 17 and any FSAVC scheme would cause the total of those contributions to exceed 15 per cent. of his remuneration, he may not pay that excess, but he may pay a lump sum representing it to the Scheme at a time permitted by the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990.

• (2) That lump sum must be calculated in a way approved by the Government Actuary, who may issue guidance indicating how it is to be done.

Maximum additions under regulations 55 and 57

8

• (1) The maximum addition under regulation 55 or 57 is –

• (a) the period (if any) by which the person’s potential period of membership falls short of 40 years; or

• (b) his potential period of membership,

whichever is the shorter.

• (2) His potential period of membership is the period he would be entitled to count as a period of membership in relation to his local government employment, assuming –

• (a) if he is not an active member on the date of the resolution, that he became such a member on that date; and

• (b) that he continued as an active member until his normal retirement date.

• (3) If –

• (a) the resolution under regulation 55 relates to a person who on the date of the resolution has retained rights; or

• (b) on the date of the election under regulation 57 the member has retained rights,

the period of 40 years mentioned in sub-paragraph (1) must be reduced by the appropriate period.

• (4) The appropriate period is such period as is certified by an actuary appointed by the Committee to be sufficient to secure –

• (a) that the aggregate of –

• (i) the relevant income benefits, and

• (ii) the pension equivalent of the relevant capital benefits,

will not exceed two-thirds of his final remuneration; and

• (b) that his retirement grant or , in the case of a Class C member, the aggregate of the retirement grant attributable to his period of membership before his normal retirement date and any retained rights in lump sum form, will not exceed his final remuneration by more than 50 per cent.

• (5) In this regulation –

• “pension equivalent” has the meaning given in regulation 5(5)(b) of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993[^f00088];

• “the relevant income benefits”, in relation to a member, means the aggregate annual amount of – the actuarial value, expressed as an annuity payable to him, of the retained rights which are pension benefits; and the part of his retirement pension attributable to his period of membership before his normal retirement date; and

• “the relevant capital benefits”, in relation to a member, means the aggregate amount of – his retirement grant; and any lump sum comprised in the relevant benefits which are pension benefits.

• (6) For the purposes of sub-paragraphs (4) and (5) –

• (a) it is to be assumed that the person will, until his normal retirement date, continue in the same employment and on the same terms and conditions (including, in particular, his scale of pay) as at the date of the resolution or, as the case may be, the election (assuming, if he has not entered the employment of the authority at that date, that he had done so on that date on the scale of pay at which the employment was offered to him);

• (b) any period of membership on or after that date is to be disregarded; and

• (c) regard is to be had to any advice from the Commissioners of Inland Revenue as to the calculation of the value of the earlier benefits.

Controlling directors

9

• (1) This paragraph applies to any member who is a controlling director, as defined in paragraph 5(5) of Schedule 23 to the Taxes Act.

• (2) Regulation 23(1)(a) does not apply to a controlling director.

• (3) For determining whether a controlling director who is a Class A member has retained rights, “approved scheme” includes –

• (a) a retirement annuity contract or trust scheme approved under Chapter III of Part XIV of the Taxes Act; or

• (b) any personal pension scheme approved under Chapter IV of that Part,

so far as it provides benefits secured by contributions in respect of his service with his Scheme employer or an associated employer.

• (4) An employer is associated with another if one is controlled by the other or both are controlled by a third party; and control must be construed in accordance with section 840 of the Taxes Act or, in the case of a close company (as defined in section 416 of that Act) in accordance with that section 416.

• (5) Paragraph 1(3)(a) and 1(4) do not apply to controlling directors.

• (6) Final remuneration shall be ascertained in accordance with paragraph 1(6)(b) and paragraph 1(6)(a) shall not apply.

Overriding provisions

10

Where by virtue of the Taxes Act or any later enactment schemes which were approved schemes before a certain date, have effect as if their rules restricted the total benefits payable under them, the rules of the Scheme have effect subject to those restrictions, notwithstanding any amendments of them by virtue of these or any earlier Regulations after the date of that Act or enactment, and in so far as those restrictions would permit those total benefits to be greater than is otherwise permitted under the Scheme, those restrictions shall prevail.

SCHEDULE 5 — MIS-SOLD PENSIONS

Prescribed persons

1

For the purposes of regulation 111(2) (prescribed persons to whom information may be provided) the persons are –

• (a) a person who is or has been an authorised person within the meaning of the Financial Services and Markets Act 2000[^f00089] (“the 2000 Act”) (“an authorised person”);

• (b) an appointed representative within the meaning of section 39 of the 2000 Act (“an appointed representative”);

• (c) a recognised self-regulating organisation within the meaning of the 2000 Act;

• (d) a designated professional body within the meaning of the 2000 Act;

• (e) the Financial Services Authority having the functions conferred on it by or under the 2000 Act;

• (f) the Investors Compensation Scheme Limited;

• (g) a professional indemnity insurer of an authorised person or an appointed representative;

• (h) the Chartered Accountants Compensation Scheme Limited;

• (i) the Solicitors Indemnity Fund Limited;

• (j) a person or body arbitrating or adjudicating in, or investigating or considering, a complaint brought by such an individual as is mentioned in Article 164 of the Pensions Order against an authorised person or an appointed representative;

• (k) A person or body appointed to act on behalf of any of the above.

2

For the purposes of regulation 111(3) (persons on whom fees may be imposed) the persons are any person listed in sub-paragraphs (a) to (d) and (f) to (i) of paragraph 1 and any person or body appointed to act on behalf of any of those persons.

SCHEDULE 6 — THE COMMITTEE

PART I — CONSTITUTION OF THE COMMITTEE

1

The Committee shall consist of a chairman appointed by the Minister and the following other members –

• (a) five members appointed by the Minister after consultation with such organisations as may be recognised by him as representative of Scheme employers; and

• (b) five members appointed by the Minister after consultation with such organisations as may be recognised by him as representative of employees affected by the Regulations.

2

• (1) Subject to the provisions of sub-paragraph (2) and paragraph 5, the term of office of a member of the Committee shall be four years from the date of his appointment.

• (2) The Minister may extend the term of office of a member of the Committee by a maximum period of 18 months.

3

The quorum of the Committee shall be six, or such other number as the Committee may, with the approval of the Department, determine.

4

The Committee may act notwithstanding any vacancy in its number so long as the number of vacancies does not exceed the number of remaining members.

5

A casual vacancy occurring in the membership of the Committee shall be filled by the Minister after consultation with the Committee and a person so appointed shall hold office for the residue of the term of the member in whose place he is so appointed.

6

A member of the Committee may resign his membership by giving notice in writing, signed by him, to the Minister.

7

Where any member of the Committee is absent from the meetings thereof for more than six months consecutively (except for a reason approved by the Minister) or becomes bankrupt or makes a composition with his creditors or is convicted of an indictable offence, the Committee shall forthwith by resolution declare the office to be vacant and shall notify that fact in such manner as it thinks fit, and thereupon the office shall become vacant.

8

A member of the Committee on vacating his office at the expiration of the term thereof shall (subject to the foregoing provisions of this Schedule) be eligible for re-appointment.

9

No defect in the appointment of any person acting as a member of the Committee shall vitiate any proceedings of the Committee in which he has taken part.

PART II — POWERS OF THE COMMITTEE

10

The Committee, which shall be a body corporate with perpetual succession and a common seal, and with capacity to acquire and hold land, shall subject to paragraphs 2 to 8, perform such functions as may be assigned to it by these Regulations.

11

The Committee may appoint a sub-committee or an officer employed by the Committee to discharge, with or without restrictions or conditions as the Committee thinks fit, any of the functions assigned to the Committee by the Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000[^f00090].

12

The number of members of a sub-committee appointed under paragraph 11, and their term of office shall be fixed by the Committee or in the case of an officer his term of office shall be fixed by the Committee.

13

A sub-committee appointed under paragraph 11 shall consist of members of the Committee and may include officers of the Committee appointed under paragraphs 20 and 21.

14

A sub-committee or an officer appointed under paragraph 11 shall report to the Committee at each of its meetings setting out all actions taken under such appointment.

15

The Committee may revoke any appointment made under paragraph 11, or any restriction or condition imposed under paragraph 11 or anything fixed under paragraph 12.

16

Any arrangements made by the Committee for the discharge of the functions specified in the Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000 by a sub-committee or officer shall not prevent the Committee from exercising those functions.

17

The seal of the Committee shall be authenticated by the signatures of two of the members and of the secretary or some other person authorised by the Committee to act in that behalf.

18

Every document purporting to be an instrument issued by the Committee and to be sealed with the seal of the Committee authenticated in the manner provided by paragraph 17, or to be signed by the secretary or any person authorised to act in that behalf, shall be received in evidence and, unless the contrary is proved, shall be deemed to be such instrument without further proof.

19

Subject to the provisions of these Regulations, the Committee shall have power to regulate its own procedures.

20

The Committee may with the approval of the Department appoint persons to hold any of the following offices –

• Secretary to the Committee;

• Deputy Secretary to the Committee; and

• such other offices under the Committee as the Department may designate in writing.

21

In addition to the appointments mentioned in paragraph 20, the Committee may appoint such other officers as may be required for the performance of the functions of the Committee.

22

• (1) The Committee may make arrangements with any Scheme employer, admission body, Government department, district council or area board, for the exercise of any pension function by the Committee on behalf of any Scheme employer, admission body, Government department, district council, or area board on such terms as may be provided for by the arrangements.

• (2) For the purposes of this paragraph, “area board” means a Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972[^f00091].

23

Section 18(2) of the Interpretation Act (Northern Ireland) 1954[^f00092] shall apply to any appointment made by virtue of paragraph 20 or 21 as if each of these paragraphs was an enactment referred to in that section but a person shall not be removed from any office mentioned in paragraph 20 without the written concurrence of the Department.

PART III — EXPENSES AND ALLOWANCES PAYABLE BY THE COMMITTEE

24

The expenses of the Committee, including payments in respect of reasonable out-of-pocket expenses incurred by the members in connection with the discharge of their duties as such, shall be defrayed out of the fund.

25

The Committee may, in addition to any payment made under paragraph 24, pay to the Chairman of the Committee such allowance as it considers to be reasonable.

26

The Committee may in addition to any payments made under paragraph 24 or 25, pay to a member of the Committee an attendance allowance in connection with service as a member of the Committee, but such allowance shall not exceed the amount of attendance allowance as the Department may from time to time determine under section 36 of the Local Government Act (Northern Ireland) 1972[^f00093].

27

A member of the Committee entitled to an attendance allowance under paragraph 26 shall make a claim for such allowance in such form as the Committee may direct to the Secretary of the Committee and shall make a declaration that –

• (a) he has not or will not make any claim for allowances from any other body in respect of the approved duty to which the claim refers;

• (b) the amounts claimed are strictly in accordance with the provisions of this Part; and

• (c) he has necessarily incurred or suffered the loss of earnings or additional expenses claimed for the purpose of enabling him to perform an approved duty.

28

A claim for an attendance allowance shall be submitted to the Committee within four months, or such longer period as the Committee may in exceptional circumstances allow, from the date of the approved duty in respect of which the allowance is claimed.

29

In this Part –

• “approved duty” means attendance at a meeting of the Committee or of any sub-committee thereof or the doing of anything approved by the Committee for the purpose of, or in connection with, the discharge of the functions of the Committee; and

• “attendance allowance” means a payment in respect of any loss of earnings necessarily suffered or any additional expenses (other than expenses on account of travelling or subsistence) necessarily suffered or incurred by a member for the purpose of enabling him to perform any approved duty.

PART IV — CONTENTS OF FINANCIAL STATEMENTS AUDITED BY THE LOCAL GOVERNMENT AUDITOR

30

An account of the financial additions to, withdrawals from and changes in value of the fund of the Scheme during the Scheme year to which the accounts relate.

31

• (1) A statement, as at the end of the Scheme year to which the accounts relate, of the assets at market value, or the Committee’s estimate thereof where market value is not readily ascertainable, and liabilities of the Scheme, other than liabilities to pay pensions and benefits after the end of that Scheme year –

• (a) giving, in the case of any assets which are stated at an estimate of their market value, the reason why the valuation is an estimate;

• (b) showing the distribution of the investments and other assets of the Scheme between each of the following categories (where none of the investments falls within a particular category, that fact is not required to be stated), namely –

• (i) policies of insurance;

• (ii) public sector fixed interest investments and separately showing quoted securities and unquoted securities;

• (iii) other fixed interest investments and separately showing quoted securities and unquoted securities;

• (iv) index-linked securities and separately showing quoted securities and unquoted securities;

• (v) equities (including convertible shares) and separately showing quoted equities and unquoted equities;

• (vi) property (which in this paragraph and in paragraphs (vii) and (ix) means any right or interest in freehold or leasehold land or buildings);

• (vii) unit trusts invested in property;

• (viii) other unit trusts;

• (ix) managed funds (other than unit trusts) invested in property;

• (x) other managed funds (not being unit trusts);

• (xi) loans (whether or not secured by mortgages);

• (xii) cash deposits and cash in hand;

• (xiii) investments and other assets not included in paragraphs (i) to (xii); and

• (c) showing separately, in the case of investments in each category, investments in the United Kingdom and investments outside the United Kingdom, and in the case of investments mentioned in head (b)(vii) to (x) investments where the company operating the unit trust or managed funds is, and investments where it is not, a company registered in the United Kingdom.

• (2) Where the assets include policies of insurance which are specifically allocated to the provision of benefits for, and which provide all the benefits payable under the Scheme to, particular members or other persons in respect of particular members or both, those policies must be included in the statement and there must be a note of the existence of such policies but that entry need not include their market value or an estimate.

• (3) Where the assets –

• (a) are invested only for the purposes of securing additional money purchase benefits derived from voluntary contributions to which section 107 of the Pension Schemes (Northern Ireland) Act 1993[^f00094] applies; and

• (b) are specifically allocated to the provision of additional benefits for particular members (or both),

a note that heads (a) and (b) of sub-paragraph (1) apply must be included in the statement, but that entry need not include the market value or an estimate of value of those assets.

32

Quoted securities should be valued at mid-market value.

33

Where any assets or liabilities are denominated in currencies other than sterling, a translation of those assets into sterling and an explanation of the basis on which they have been translated.

34

Particulars of any investment (other than in United Kingdom Government securities) in which more than 5 per cent. of the total value of the net assets of the Scheme is invested, and if any such investment is a policy of insurance, a statement of its main characteristics.

35

Particulars of any employer-related investments, within the meaning of Article 40 of the Pensions Order (restriction on employer-related investments) including those in excess of the restriction prescribed in regulations made under that Article.

36

In respect of every amount shown in the accounts other than the amounts referred to in paragraph 37, a statement of the corresponding amount for the Scheme year previous to the one to which the accounts relate.

37

The total amount of the purchases and the total amount of the sales of investments during the Scheme year to which the accounts relate.

38

A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines “Financial Reports of Pension Schemes” published by the Pensions Research Accountants Group[^f00095] or another organisation approved for this purpose by the Accounting Standards Board[^f00096], current at the end of the Scheme year to which the accounts relate and, if not, an indication of where there are any material departures from those guidelines.

Signed

Sealed with the Official Seal of the Department of the Environment on 19th November 2002.

J. Ritchie — A senior officer of the — Department of the Environment

Explanatory note

(This note is not part of the Regulations.)

These Regulations replace certain provisions of the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177) (as amended) and constitute the occupational pension scheme for persons employed by a local authority or engaged in other employment, who are active members of the Scheme on or after the commencement date of these Regulations, and replace them in part for other members in accordance with the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002 (S.R. 2002 No. 353).

The main changes are as follows –

Part II

• regulation 4(1) provides that agreements to enable employees of admitted bodies to be members of the Scheme may provide that periods of employment before the date of the agreement may count as Scheme membership;

• regulation 5 simplifies the restrictions on eligibility for membership to exclude only those who have access to another occupational pension scheme, part-time firemen and any person who, as a member of staff of the University of Ulster, is eligible to participate in the Universities' Superannuation Scheme;

• regulation 8(6) provides that periods of membership before and after unpaid maternity absence or parental leave in respect of which the member does not pay any contributions are treated as a continuous period;

• regulation 11 sets a standardised contribution rate of 6 per cent. for all new members. At present manual employees pay 5 per cent. and others 6 per cent. Regulation 13 protects the position of existing manual employees currently paying 5 per cent. as they will continue to do so;

• regulation 14 gives employers a new discretion to reduce or waive a member’s contribution once 40 years membership has been reached;

• regulations 15, 25, 53, 55, 57, and 61 and Schedule 4 set out overriding Inland Revenue limits on the amount of benefits which a member is entitled to under the Scheme;

• regulation 16 ensures that periods of unpaid statutory ordinary maternity leave are treated as periods of membership;

• regulations 22 to 24 define final pay and extend the provision for protecting the value of a member’s pension following a change in the circumstances of employment e.g. when pensionable pay is reduced for reasons outside a member’s control;

• regulation 26 defines the normal retirement age for new members as 65 but protects the position of existing members who may retire between the ages of 60 and 65;

• regulation 29 continues the provision for ill-health retirement benefits where a member leaves employment by reason of being permanently incapable of discharging efficiently the duties of that employment including any other comparable employment with his employer;

• regulation 30 provides that 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;

• regulation 33 gives members aged at least 50 (instead of from age 60) the right to apply for early payment of Scheme benefits (subject, in the case of members aged less than 60 to the consent of the employer). Benefits paid under these circumstances are subject to the “85 year rule” to decide if they should be actuarially reduced. This test is satisfied if the total of the employee’s age and membership is equal to or greater than 85. Where the test is not satisfied a reduction in benefits is applied. An employing authority, instead of the Northern Ireland Local Government Officers' Superannuation Committee (NILGOSC), may determine on compassionate grounds that benefits should not be reduced;

• regulation 34 places the onus on a deferred member to elect to carry earlier periods of membership forward on rejoining the Scheme, enabling an election to be made at any time during the fresh period of membership;

• regulation 35 provides a method of calculating membership where one of two concurrent employments terminates and the member elects to keep the periods of service aggregated for the purposes of calculating benefits;

• regulations 46 to 50 define an eligible child for the purposes of children’s pension rights and provide a simplified structure for the payment of children’s pensions. The test of financial dependency required in the case of a child who is not the legitimate or adopted child of a member is extended to include a posthumous child who would have been dependent on that member;

Part III

• regulation 54 gives employers a new discretionary power to augment Scheme membership by up to 6⅔ years on the termination of a member’s employment for members aged 50 or over;

• regulation 60 allows members and deferred pensioners an option to convert part or all of their retirement grant to provide extra pension;

• regulation 61 allows those members who joined the Scheme before March 1987, to convert part of their pension for additional retirement grant;

• regulations 62 to 68 set out a simplified structure for the payment of additional voluntary contributions and give the member the option to transfer the accumulated value of the contributions into additional Scheme membership;

• regulation 62(11) specifically provides for the transfer into a member’s additional voluntary contributions scheme of the accumulated value from other additional voluntary contribution schemes;

• regulation 66 allows a longer period after retirement i.e. up to age 75 (65 at present), before the value of additional voluntary contributions must be used to pay for a pension;

• regulation 68 (elections as to accumulated value of additional voluntary contributions) only allows the use of the accumulated value of the additional voluntary contributions to provide a Scheme benefit when a member ceases to be an active member of the Scheme with immediate entitlement to a pension. This does not affect the rights of a member who entered into the additional voluntary contributions scheme before this change takes effect;

• regulations 69 to 74 allow employers to set up a shared-cost additional voluntary contributions scheme with members. The facility of a jointly funded scheme will give members the option to transfer the accumulated value of the contributions into additional Scheme membership;

Part IV

• regulation 78 gives NILGOSC the power to set revised contribution rates for employers with immediate effect where the costs to the pension fund exceed the assumptions stated in the rates and adjustment certificate obtained under regulation 77, which would otherwise determine these rates. It also allows the actuary to provide, in certain circumstances, that where an outgoing admission body cannot pay revised contributions to the fund, that liability is borne by the Scheme employer who is party to the admission agreement;

• regulation 82 gives NILGOSC the power to charge interest where an employing authority is more than 10 days overdue in making certain payments to the pension fund;

• regulation 98(5) introduces specific requirements as to the independence of the registered medical practitioner who is required to produce a certificate in connection with ill-health retirements;

• regulation 108 requires employers and NILGOSC to formulate, publish and keep under review, policy statements concerning the exercise of their discretionary functions. Employers and NILGOSC are required to consult each other on the formulation of policy;

• regulations 112 and 113 give NILGOSC the discretion to decide its own policy on abatement (that is the extent to which the amount of retirement pension payable to a member should be reduced on re-employment);

• r– egulations 119 to 123 apply the provisions in the Pension Schemes (Northern Ireland) Act 1993 about transfers of rights out of occupational pension schemes with a few modifications and enable an alternative basis to be used where bulk transfers out of the Scheme are made by agreement;

• regulations 124 to 128 set out a simplified procedure for transferring rights into the Scheme, operating on a cash equivalent transfer basis, and provide for adjustments between pension funds where internal transfers occur;

• regulation 130 gives employers the discretion to convert awards made under the Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001 into Scheme membership.

Footnotes

[^f00001]: S.I. 1972/1073 (N.I. 10)

[^f00002]: S.R. & O (N.I.) 1973 No. 504 Article 7(1); S.I. 1976/424 (N.I. 6)

[^f00003]: As extended by The Housing (Northern Ireland) Order 1981 (S.I. 1981/156), Part II, Article 5(3)

[^f00004]: 1998 c. 47

[^f00005]: S.I. 1986/594 (N.I. 3) as amended by S.I. 1993/2810 (N.I. 12) and S.I. 1997/1772 (N.I. 15)

[^f00006]: S.I. 1997/1772 (N.I. 15)

[^f00007]: 1988 c. 1; section 605 was amended by section 105 of the Finance Act 1994 (c. 9). For the regulations, see S.I. 1995/3103

[^f00008]: 1993 c. 49

[^f00009]: 2000 c. 8

[^f00010]: S.I. 1984/1821 (N.I. 11)

[^f00011]: S.I. 1996/1919 (N.I. 16)

[^f00012]: 1992 c. 7

[^f00013]: See section 590(3) (bb) of the Income and Corporation Taxes Act 1988 (1988 c. 1) inserted by paragraph 2(3) of Schedule 10 to the Finance Act 1999 (1999 c. 16).

[^f00014]: See S.I. 2000/1085, 1093

[^f00015]: S.I. 2000/1085

[^f00016]: 1993 c. 49

[^f00017]: S.I. 1975/1503 (N.I. 15) Article 23 was repealed by the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)

[^f00018]: 1992 c. 8

[^f00019]: S.R. 1996 No. 493

[^f00020]: 1971 c. 35 (N.I.)

[^f00021]: 1988 c. 1 section 599 was amended by the Finance Act 1989 (c. 26), Schedule 6, paragraphs 11 and 18

[^f00022]: S.R. 2001 No. 279

[^f00023]: 1993 c. 49 Section 8C was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00024]: S.R. 1987 No. 286

[^f00025]: S.I. 1995/3213 (N.I. 22)

[^f00026]: S.I. 1993/3016

[^f00027]: S.I. 1953/197

[^f00028]: 1993 c. 49

[^f00029]: 1971 c. 35 (N.I.)

[^f00030]: S.I. 1974/1267 (N.I. 2)

[^f00031]: S.R. 1996 No. 493

[^f00032]: 1967 c. 5 (N.I.)

[^f00033]: S.I. 1989/2405 (N.I. 19)

[^f00034]: S.I. 1995/3208, amended by S.I. 1997/2928

[^f00035]: OPAS Limited is a company limited by guarantee under the Companies Act 1985 (c. 6): registered number 2459671. The Occupational Pensions Advisory Service’s address for correspondence is 11 Belgrave Road, London, SWIV 1RB

[^f00036]: 1911 c. 28, 1920 c. 25, 1939 c. 121, 1989 c. 6

[^f00037]: 1993 c. 49

[^f00038]: 1993 c. 49 Section 8c was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00039]: S.R. 1996 No. 619

[^f00040]: S.R. 1996 No. 493; the definition of “section 5(2B) rights” was substituted by S.R.1997 No. 160 Schedule 1, paragraph 5

[^f00041]: 1971 c. 35

[^f00042]: S.I. 1974/1267 (N.I. 12)

[^f00043]: S.I. 1972/1264 (N.I. 13) as amended by the Local Government (Postponement of Elections and Reorganisation) (Northern Ireland) Order 1972 (S.I. 1972/1998 (N.I. 21))

[^f00044]: S.R. 2001 No. 279

[^f00045]: S.R. 2000 No. 145; amended by S.R. 2000 No. 335, regulation 11

[^f00046]: Section 64A was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00047]: 1971 c. 35 (N.I.) sections 3, 8 and 15 are amended by Article 36 of the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00048]: 1988 c. 41 Section 599 was amended by the Finance Act 1989 (c. 26), Schedule 6, paragraphs 11 and 18

[^f00049]: Part IVA of the Pension Schemes (Northern Ireland) Act 1993 was inserted by the Welfare Reform and Pensions (Northern Ireland) Order 1999, Article 34

[^f00050]: 1937 c. 68

[^f00051]: 1937 c. 69

[^f00052]: 1950 c. 10 (N.I.)

[^f00053]: 1953 c. 25

[^f00054]: 1959 c. 21 (N.I.)

[^f00055]: 1975 c. 15

[^f00056]: S.R. & O. (N.I.) 1950 No. 103 (p. 423)

[^f00057]: S.R. & O. (N.I.) 1962 No. 210

[^f00058]: S.R. 1981 No. 96; amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547)

[^f00059]: S.R. 1992 No. 547; amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177)

[^f00060]: 1999 c. 30

[^f00061]: S.I. 1999/3147 (N.I. 11)

[^f00062]: S.R. 2000 No. 177 as amended by S.R. 2001 No. 61, S.R. 2001 No. 63, S.R. 2001 No. 64 and S.R. 2002 No. 115

[^f00063]: S.I. 1995/3213 (N.I. 22)

[^f00064]: 1993 c. 49

[^f00065]: 2000 c. 8

[^f00066]: S.I. 1996/1141 (N.I. 6)

[^f00067]: 1959 c. 15 (N.I.)

[^f00068]: Section 5A was inserted by 1951 c. 9, section 2

[^f00069]: 1986 c. 53

[^f00070]: 1966 c. 6 (N.I.)

[^f00071]: 1965 c. 51; 1966 c. 6; 1967 c. 73; 1969 c. 4; 1969 c. 44; 1971 c. 50; 1972 c. 57; 1974 c. 14

[^f00072]: 1972 c. 11

[^f00073]: 1972 c. 9 (N.I.)

[^f00074]: 1971 c. 35 (N.I.)

[^f00076]: S.I. 1976/2147 (N.I. 28)

[^f00077]: S.I 1996/1919 (N.I. 16); section 70C was inserted by the Employment Relations (Northern Ireland) Order 1999 (S.I. 1999 /2790 (N.I. 9) paragraph 3, Part III of Schedule 4

[^f00078]: S.R. 1999 No. 471

[^f00079]: S.I. 1986/1032 (N.I. 6); Articles 4 and 4A were substituted for Article 4 by Article 62(1) of S.I. 1990/1504 (N.I. 10)

[^f00080]: 1996 c. 14

[^f00081]: S.I. 1953/197

[^f00082]: 1992 c. 7

[^f00083]: 1988 c. 1

[^f00084]: S.R. 2002 No. 353

[^f00085]: S.I. 1992/807 (N.I. 5)

[^f00086]: S.I. 1990/2101

[^f00087]: 1988 c. 1; the provisions of Schedule 6 to the Finance Act 1989 (c. 26) which amend section 590(3) of the Taxes Act do not have effect as regards a person who became a member of the Scheme before 1st June 1989

[^f00088]: S.I. 1993/3016

[^f00089]: 2000 c. 8

[^f00090]: S.R. 2000 No. 178 as amended by S.R. 2001 No. 61 and by S.R. 2001 No. 62

[^f00091]: S.I. 1972/1265 (N.I. 14)

[^f00092]: 1954 c. 33 (N.I.)

[^f00093]: 1972 c. 9 (N.I.) as amended by the Financial Provisions (Northern Ireland) Order 1978 (S.I. 1978/1041 (N.I. 11)) and S.R. 1999 No. 449

[^f00094]: 1993 c. 49

[^f00095]: Copies may be purchased from Accountancy Books, P.O. Box 620, Central Milton Keynes MK9 25X

[^f00096]: See S.R. 1990 No. 338

Editorial notes

[^key-a7f1ce7508056bcf6a0d5dce59202dc9]: Reg. 1 in operation at 1.2.2003, see reg. 1

[^key-7050baccfb02da42a0ca47aa5d75b8bb]: Sch. 1 in operation at 1.2.2003, see reg. 1

[^key-f4eed4ec49c5c3575d287abebd7ad7f5]: Sch. 3 in operation at 1.2.2003, see reg. 1

[^key-8bea57758c48678840623dc04c6a3fb7]: Reg. 57 in operation at 1.2.2003, see reg. 1

[^key-9c541409e22626f2c7a91479512efe9d]: Reg. 68 in operation at 1.2.2003, see reg. 1

[^key-1a8532b6012853428932635162a96bfe]: Reg. 84 in operation at 1.2.2003, see reg. 1

[^key-482e609079034feaa40da03290a99ecc]: Reg. 33 in operation at 1.2.2003, see reg. 1

[^key-d301d3a3e335195825d4e73a2af8edf7]: Reg. 10 in operation at 1.2.2003, see reg. 1

[^key-41ebd5809e618c67bc80e8a4236f7d57]: Reg. 19 in operation at 1.2.2003, see reg. 1

[^key-d5a4680a1877abf63ab5b1d1f978d757]: Reg. 22 in operation at 1.2.2003, see reg. 1

[^key-393886aa831de64cd9c93313a3fb2722]: Reg. 107 in operation at 1.2.2003, see reg. 1

[^key-8ecd60793adf1042deab85e20c0ddf76]: Reg. 4 in operation at 1.2.2003, see reg. 1

[^key-8de7b8aa26dc5d9a94cc5022d789abc6]: Reg. 41 in operation at 1.2.2003, see reg. 1

[^key-90853efa2fa326c405d0c7a8a8b6e965]: Reg. 140 in operation at 1.2.2003, see reg. 1

[^key-e5807e41454c85b5907db54c7ab348f5]: Reg. 141 in operation at 1.2.2003, see reg. 1

[^key-61cc5fdbe9196576ab90f0aa8536c9dd]: Reg. 35 in operation at 1.2.2003, see reg. 1

[^key-40a1994cc98eb4a8edd6f76da4533c64]: Reg. 44 in operation at 1.2.2003, see reg. 1

[^key-008124fe8382610a9931e19fac4d5a5b]: Reg. 20 in operation at 1.2.2003, see reg. 1

[^key-b51c9b6df39ae7eb4edf3717f1712e37]: Reg. 113 in operation at 1.2.2003, see reg. 1

[^key-a33447cbe746fcf8b6c4451e20ba729d]: Reg. 5 in operation at 1.2.2003, see reg. 1

[^key-b9625b423f08c9a1e26cbe7a461b696f]: Reg. 8 in operation at 1.2.2003, see reg. 1

[^key-ebe7dd207b554ac8062cdc9da948ea36]: Reg. 11 in operation at 1.2.2003, see reg. 1

[^key-daffeb07564d3d976e34494135eac4c4]: Reg. 14 in operation at 1.2.2003, see reg. 1

[^key-daee7afb8978e5a674ceef40c40035de]: Reg. 15 in operation at 1.2.2003, see reg. 1

[^key-d9b8f5ddb45fcc8ad2983067beb0869e]: Reg. 25 in operation at 1.2.2003, see reg. 1

[^key-58f703380e326a51f0317d42aeba2832]: Reg. 26 in operation at 1.2.2003, see reg. 1

[^key-3ec4e28824ae7a9dfe240cd256fec83b]: Reg. 27 in operation at 1.2.2003, see reg. 1

[^key-c0733216462363bf7e8c1de481cf8977]: Reg. 34 in operation at 1.2.2003, see reg. 1

[^key-b0c2dc5fe1ef05a593e2b773bd251336]: Reg. 36 in operation at 1.2.2003, see reg. 1

[^key-5f0ff8a620fcdecaf2ea14524f55b624]: Reg. 38 in operation at 1.2.2003, see reg. 1

[^key-c112878fde8d57c15e3866239d4a7cd9]: Reg. 39 in operation at 1.2.2003, see reg. 1

[^key-0b315c3389221d2263b0bccff9b9b124]: Reg. 43 in operation at 1.2.2003, see reg. 1

[^key-a1bc843de23e339641f81e00da1da35f]: Reg. 46 in operation at 1.2.2003, see reg. 1

[^key-bd92a27e4e587b37d30276fbaa8b102e]: Reg. 48 in operation at 1.2.2003, see reg. 1

[^key-f586dbfed42bc9e7f2315715ea4c6945]: Reg. 51 in operation at 1.2.2003, see reg. 1

[^key-daf05d6fc7470692c0b042ceef0e7fd3]: Reg. 52 in operation at 1.2.2003, see reg. 1

[^key-1c20de0c53d5838a05e1908ec4af97ca]: Reg. 53 in operation at 1.2.2003, see reg. 1

[^key-205a28926fb4c460dad36fd575ffb91f]: Reg. 54 in operation at 1.2.2003, see reg. 1

[^key-ee2891d456d3798064a918baedd5a59c]: Reg. 56 in operation at 1.2.2003, see reg. 1

[^key-bdaea595531a24643b922c9dba064c30]: Reg. 59 in operation at 1.2.2003, see reg. 1

[^key-f285ecc298abd012f4d6319679b1e0e9]: Reg. 60 in operation at 1.2.2003, see reg. 1

[^key-dd8db6a4f81ec12725d269c35fe40dab]: Reg. 61 in operation at 1.2.2003, see reg. 1

[^key-490638bd6fba2608d3c68a58fef2e64a]: Reg. 66 in operation at 1.2.2003, see reg. 1

[^key-0c012750fcac4fc385a5ba0e64c94416]: Reg. 76 in operation at 1.2.2003, see reg. 1

[^key-725f3543a0dc13742a6d8575cf4a369a]: Reg. 80 in operation at 1.2.2003, see reg. 1

[^key-606c768f75ef426daa651e85ab9f8ef7]: Reg. 86 in operation at 1.2.2003, see reg. 1

[^key-f0b8c7e9b424c8446cdd45d7d0a29789]: Reg. 88 in operation at 1.2.2003, see reg. 1

[^key-8656bcb687a221f180438c06c9030c6c]: Reg. 94 in operation at 1.2.2003, see reg. 1

[^key-40b08c528a32b4f5c55f21eae6cc78d0]: Reg. 98 in operation at 1.2.2003, see reg. 1

[^key-563d7fa2c0b2464a830acf15a19e7769]: Reg. 99 in operation at 1.2.2003, see reg. 1

[^key-17f72ad732163b95d65d1c23f864f214]: Reg. 108 in operation at 1.2.2003, see reg. 1

[^key-0aeb0575e60b6452436341aaa73e1c23]: Reg. 125 in operation at 1.2.2003, see reg. 1

[^key-0d3e5450908a8abe737d9bcd1b6fbb1b]: Reg. 126 in operation at 1.2.2003, see reg. 1

[^key-b2f2f3a25a658ba36473cf87bbb3a432]: Reg. 127 in operation at 1.2.2003, see reg. 1

[^key-20cb56b73b71604f0f50d26f0bf6970c]: Reg. 142 in operation at 1.2.2003, see reg. 1

[^key-137312d57813bb9aa047742675423f57]: Reg. 143 in operation at 1.2.2003, see reg. 1

[^key-e835a87e19468e0b7c2f7a07c5497305]: Reg. 72 in operation at 1.2.2003, see reg. 1

[^key-5be09da2b161bdd5b9651a7ce1e5c345]: Reg. 30 in operation at 1.2.2003, see reg. 1

[^key-f1db25c9616fa6c89c06d069ef13a516]: Reg. 31 in operation at 1.2.2003, see reg. 1

[^key-af86d5d32818b0a3b74705a246163443]: Reg. 62 in operation at 1.2.2003, see reg. 1

[^key-ae7f7c0564a365376af19b05cb102c08]: Reg. 63 in operation at 1.2.2003, see reg. 1

[^key-10f8117d1870f0bafeecdf6bdc977d95]: Reg. 65 in operation at 1.2.2003, see reg. 1

[^key-80465ad316119009e73eca0149af1d4c]: Reg. 77 in operation at 1.2.2003, see reg. 1

[^key-0f3a89146116e6e43e3b34517b771b47]: Reg. 78 in operation at 1.2.2003, see reg. 1

[^key-d122f8813bf0f4fec6405698bd60eb93]: Reg. 79 in operation at 1.2.2003, see reg. 1

[^key-ebade0ad997a66386318281e99984ee7]: Reg. 16 in operation at 1.2.2003, see reg. 1

[^key-8a828730c4379584c528959a28da610a]: Reg. 17 in operation at 1.2.2003, see reg. 1

[^key-26141ef00d6611889fb84f08384a402a]: Sch. 2 para. 4 in operation at 1.2.2003, see reg. 1

[^key-48077144762f44fdfcb142feaec61640]: Reg. 137 in operation at 1.2.2003, see reg. 1

[^key-b572c8b4a175e80bd9197002539d0378]: Reg. 139 in operation at 1.2.2003, see reg. 1

[^key-8dfbc70ba8fd62e7fcc8d4359d8ba8d4]: Sch. 6 para. 1 in operation at 1.2.2003, see reg. 1

[^key-b00d43fea2b1c95534512e60f3fa2c8f]: Sch. 6 para. 26 in operation at 1.2.2003, see reg. 1

[^key-887699aebe88ab6209241b52aa94044b]: Sch. 6 para. 27 in operation at 1.2.2003, see reg. 1

[^key-73253d182396fb9a694589549d123d47]: Sch. 6 para. 28 in operation at 1.2.2003, see reg. 1

[^key-74599b0bbcb6b8247a7a64d17a33f878]: Sch. 6 para. 29 in operation at 1.2.2003, see reg. 1

[^key-1e45d7d8d75840bdf6661f13b5e91a9e]: Reg. 2 in operation at 1.2.2003, see reg. 1

[^key-67bf3da886850ec089c463f4757fcb99]: Reg. 3 in operation at 1.2.2003, see reg. 1

[^key-af56d56a4536b3f0c02ebbe7d0db0ae7]: Reg. 6 in operation at 1.2.2003, see reg. 1

[^key-d045a5c7688468acb9a8f8468474846a]: Reg. 7 in operation at 1.2.2003, see reg. 1

[^key-ae9488746c681545129a6ef5e9595e5b]: Reg. 9 in operation at 1.2.2003, see reg. 1

[^key-163cd2eaf5c363af696755f31860963c]: Reg. 12 in operation at 1.2.2003, see reg. 1

[^key-a11a629b0c8efc8b89d6f50f61c7d73c]: Reg. 13 in operation at 1.2.2003, see reg. 1

[^key-18e9d21a61d462cccbfb1b6e9bbc7cb3]: Reg. 18 in operation at 1.2.2003, see reg. 1

[^key-a9195874b862df1c826eb52f15c4514b]: Reg. 21 in operation at 1.2.2003, see reg. 1

[^key-59c98e3aa946b6a91abe62ba2e882daf]: Reg. 23 in operation at 1.2.2003, see reg. 1

[^key-dd7b92d3d3908c5da6ea8ad31b7fa6b1]: Reg. 24 in operation at 1.2.2003, see reg. 1

[^key-26d30e44ea68a037e97f45a0ffa2a778]: Reg. 28 in operation at 1.2.2003, see reg. 1

[^key-37e47938a68bbdec4505ea40e36f0654]: Reg. 29 in operation at 1.2.2003, see reg. 1

[^key-caea3ab97baac36d0817ceaa1f7ba53b]: Reg. 32 in operation at 1.2.2003, see reg. 1

[^key-98c8c3d79d36f8160eba64d5768e9b75]: Reg. 37 in operation at 1.2.2003, see reg. 1

[^key-ed1443832f3e8803c402b9b3822ca2f7]: Reg. 40 in operation at 1.2.2003, see reg. 1

[^key-e3ee9c14ecc3f87490ba993e4450bdb1]: Reg. 42 in operation at 1.2.2003, see reg. 1

[^key-081fa4d1237bee72cb331bd89e86457f]: Reg. 45 in operation at 1.2.2003, see reg. 1

[^key-0522005724695378825d7c871816a587]: Reg. 47 in operation at 1.2.2003, see reg. 1

[^key-2386b05ae70d080ec6db286669c87972]: Reg. 49 in operation at 1.2.2003, see reg. 1

[^key-eaa90c1ad0876aa9b972a39df644e5fc]: Reg. 50 in operation at 1.2.2003, see reg. 1

[^key-04fdd8d4270480186538ad266cedaf9e]: Reg. 55 in operation at 1.2.2003, see reg. 1

[^key-e3d1f6d4d89851ce914addcc08baaeff]: Reg. 58 in operation at 1.2.2003, see reg. 1

[^key-916fdaa144a37d7fc88adcc3a65b2a4e]: Reg. 64 in operation at 1.2.2003, see reg. 1

[^key-1a077abc926e3d23c54ec6253cc518fb]: Reg. 67 in operation at 1.2.2003, see reg. 1

[^key-71087410c9bb135363668aac623defe1]: Reg. 69 in operation at 1.2.2003, see reg. 1

[^key-aba36dc3f83b1f28f6c74fe5f0be94dd]: Reg. 70 in operation at 1.2.2003, see reg. 1

[^key-e053402dd6dedcffd8494cc3f631f38c]: Reg. 71 in operation at 1.2.2003, see reg. 1

[^key-27eefba2f465dffb59edf737a253587b]: Reg. 73 in operation at 1.2.2003, see reg. 1

[^key-e30b6be2bad7d353fb9cb9c144c3f428]: Reg. 74 in operation at 1.2.2003, see reg. 1

[^key-9e168d40839ad02a13b0c54d8ac83f02]: Reg. 75 in operation at 1.2.2003, see reg. 1

[^key-8fd9ad0341d29ee27c84f3c4712f1b21]: Reg. 81 in operation at 1.2.2003, see reg. 1

[^key-dad9325d6816400e20dedd2d29700c14]: Reg. 82 in operation at 1.2.2003, see reg. 1

[^key-2aa06ba07f4a04dc2ee221b6ce7f53cf]: Reg. 83 in operation at 1.2.2003, see reg. 1

[^key-cd6cf27e2f90d16d75d66ee88e599843]: Reg. 85 in operation at 1.2.2003, see reg. 1

[^key-5c4d6efe1c6812b43f4dc60588db03b0]: Reg. 87 in operation at 1.2.2003, see reg. 1

[^key-0a47e17feed6034ce72e8ccce60b30a6]: Reg. 89 in operation at 1.2.2003, see reg. 1

[^key-fc434793d7d9a4e71179ecc97641299c]: Reg. 90 in operation at 1.2.2003, see reg. 1

[^key-02feeea75d9fdef23a00db7e2027e836]: Reg. 91 in operation at 1.2.2003, see reg. 1

[^key-1bf9066bf35e487e8399cddc92e3ad40]: Reg. 92 in operation at 1.2.2003, see reg. 1

[^key-97e496896c297a5dc79ca7c33f01401d]: Reg. 93 in operation at 1.2.2003, see reg. 1

[^key-0491a6261c7c11975280992ff4cfa08b]: Reg. 95 in operation at 1.2.2003, see reg. 1

[^key-8e31a8cce12482764b0d8e05f016c304]: Reg. 96 in operation at 1.2.2003, see reg. 1

[^key-bea4d4fe349afb409192ea2c79df3ba9]: Reg. 97 in operation at 1.2.2003, see reg. 1

[^key-9a3408b2a4f9508375d7517cf632e7f3]: Reg. 100 in operation at 1.2.2003, see reg. 1

[^key-0c2ff2bf9f75c2c4a15ea1b87267cb7b]: Reg. 101 in operation at 1.2.2003, see reg. 1

[^key-997fc94a34c450c83f52640c280e87c8]: Reg. 102 in operation at 1.2.2003, see reg. 1

[^key-36ee157260eb64a14b50a3455b847457]: Reg. 103 in operation at 1.2.2003, see reg. 1

[^key-23855e3d3929c3a51803ac820e4e92a2]: Reg. 104 in operation at 1.2.2003, see reg. 1

[^key-4f8b40f3fc18d01dea5b547cf9cfef62]: Reg. 105 in operation at 1.2.2003, see reg. 1

[^key-1057456d2e7c606d8a5153e979031f2c]: Reg. 106 in operation at 1.2.2003, see reg. 1

[^key-d4826f421b3ea5d9bb4c50500ee478a5]: Reg. 109 in operation at 1.2.2003, see reg. 1

[^key-a218b35666c499422cf42d5f334a1ff9]: Reg. 110 in operation at 1.2.2003, see reg. 1

[^key-890dfc0e8be21a1df925d9df3b989bbc]: Reg. 111 in operation at 1.2.2003, see reg. 1

[^key-c15cc66dea3f35e50be844a0ea830f32]: Reg. 112 in operation at 1.2.2003, see reg. 1

[^key-b3f70bd9e0d5ff27437ea82267a6a4ad]: Reg. 114 in operation at 1.2.2003, see reg. 1

[^key-68a5f2abb472113401f9da55e3a26a88]: Reg. 115 in operation at 1.2.2003, see reg. 1

[^key-e0495662e6c74bc95964fe6ee808b78c]: Reg. 116 in operation at 1.2.2003, see reg. 1

[^key-42ac3d2eeb89f447a1f11f25895464b4]: Reg. 117 in operation at 1.2.2003, see reg. 1

[^key-68f395489831e9b605032c4a04cb077c]: Reg. 118 in operation at 1.2.2003, see reg. 1

[^key-4d59a46864bc5ddcfa025fa4e9fba621]: Reg. 119 in operation at 1.2.2003, see reg. 1

[^key-091d97f8aa4f2d734077b15886afa9f5]: Reg. 120 in operation at 1.2.2003, see reg. 1

[^key-cf9c084f21fc34d6c87881986d78c4e0]: Reg. 121 in operation at 1.2.2003, see reg. 1

[^key-87c442d19a9364cc6d4f2352e4db1ddc]: Reg. 122 in operation at 1.2.2003, see reg. 1

[^key-11d477b37554191ef062cb35c46b0db0]: Reg. 123 in operation at 1.2.2003, see reg. 1

[^key-a3e32d008dbd2a788c96b1429031272b]: Reg. 124 in operation at 1.2.2003, see reg. 1

[^key-328edd0c388f6cfa77696884e50dde59]: Reg. 128 in operation at 1.2.2003, see reg. 1

[^key-2a5e5434c6c6e08e2e4b97f9ae727a06]: Reg. 129 in operation at 1.2.2003, see reg. 1

[^key-6ed9133b2d12649b0e2b31dba80a402a]: Reg. 130 in operation at 1.2.2003, see reg. 1

[^key-f3f1cec97414fe5ac96f966828578a38]: Reg. 131 in operation at 1.2.2003, see reg. 1

[^key-d840824da62a15db5ffdcb640398460d]: Reg. 132 in operation at 1.2.2003, see reg. 1

[^key-e22626ab22c57ebdb468235e47e9f638]: Reg. 133 in operation at 1.2.2003, see reg. 1

[^key-b800868461be44be540d4f4189abffc9]: Reg. 134 in operation at 1.2.2003, see reg. 1

[^key-9b90ee2852bd383e4b4f4dc95ff1f2e2]: Reg. 135 in operation at 1.2.2003, see reg. 1

[^key-d7c8290740b26b50fdbd62cd67fac4ea]: Reg. 136 in operation at 1.2.2003, see reg. 1

[^key-a04a0510905ed55562c4a2c6a7d703ae]: Reg. 138 in operation at 1.2.2003, see reg. 1

[^key-7034dad2b31ea16ac260b28a4f94e857]: Reg. 144 in operation at 1.2.2003, see reg. 1

[^key-441029021af5f32451c91f66eb1468df]: Reg. 145 in operation at 1.2.2003, see reg. 1

[^key-89ab7f6fe28b601ffc8bc846193246d8]: Sch. 2 para. 1 in operation at 1.2.2003, see reg. 1

[^key-d605d53e52674c5afe2f7423ecde86f6]: Sch. 2 para. 2 in operation at 1.2.2003, see reg. 1

[^key-a67be7af52ca4c057f8c1ccb5d57ee87]: Sch. 2 para. 3 in operation at 1.2.2003, see reg. 1

[^key-7aca1b8affa5783a5803e5a6c00fa8fa]: Sch. 2 para. 5 in operation at 1.2.2003, see reg. 1

[^key-b059df394642cc33cea14678667b2c43]: Sch. 2 para. 6 in operation at 1.2.2003, see reg. 1

[^key-083e5d94492ade6fe3a27ad2d3387665]: Sch. 2 para. 7 in operation at 1.2.2003, see reg. 1

[^key-c3f2d298481377f3e0959bb61c60f8d7]: Sch. 2 para. 8 in operation at 1.2.2003, see reg. 1

[^key-3dba32f6d48317f7d7a9ce1e80007880]: Sch. 2 para. 9 in operation at 1.2.2003, see reg. 1

[^key-0ff1dba7f3b81986c307b05012818006]: Sch. 2 para. 10 in operation at 1.2.2003, see reg. 1

[^key-99492a9e6b0b460f1abf3b74c5bc4a8a]: Sch. 2 para. 11 in operation at 1.2.2003, see reg. 1

[^key-9539ba6ae16824569686f476b44a2922]: Sch. 2 para. 12 in operation at 1.2.2003, see reg. 1

[^key-860fbf93de3cd0222957e01bb379a2f9]: Sch. 2 para. 13 in operation at 1.2.2003, see reg. 1

[^key-1f7448efbce70b57a0c5c8cd20369ac9]: Sch. 2 para. 14 in operation at 1.2.2003, see reg. 1

[^key-2382c1d5b0e469d2f9e9bc7f31526f73]: Sch. 2 para. 15 in operation at 1.2.2003, see reg. 1

[^key-215cc20858dd630cd1f558dd3c92b948]: Sch. 4 para. 1 in operation at 1.2.2003, see reg. 1

[^key-57db9480a32ddc5b834e54552815374b]: Sch. 4 para. 2 in operation at 1.2.2003, see reg. 1

[^key-df8cc3e724b960dd01b2d900832121ff]: Sch. 4 para. 3 in operation at 1.2.2003, see reg. 1