The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

• (10) Where the Board exercises its discretion not to withdraw or abate the whole or any part of a pension under article 52 (withdrawal of pension during service as a firefighter) of Part 9 (review, withdrawal and forfeiture of awards), the Board shall in the financial year in which payment is not withdrawn or abated, transfer into the FPF an amount equal to the amount of pension paid during that financial year to that person which might have been abated or withdrawn.

Transfers from Firefighters’ Pension Fund

87

• (1) Where, in consequence of a review under article 49—

• (a) a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with article 86; and

• (b) a lower tier ill-health pension continues to be paid,

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the Board.

• (2) The amount is an amount equal to the difference between—

• (a) the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with article 86; and

• (b) the aggregate amount that would have been transferred if—

• (i) the lower tier ill-health charge had always applied in respect of the pension; and

• (ii) instalments of that charge had been transferred on the dates on which instalments of the higher tier ill-health charge were transferred.

• (3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the Board shall request the Department to determine the amount of the notional lower tier ill-health charge in respect of the pension concerned.

• (4) Where a person’s entitlement to higher tier ill-health pension or a lower tier ill-health pension has wholly and permanently ceased under any provision of Part 9, paragraph (4) or (5) of article 50 (as the case may be) shall be disregarded in his case (to the extent that it remain to be compiled with); and the Board shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension entitlement to which has ceased.

Excess amounts: information

88

• (1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information in writing to the Department—

• (a) the total amount that the Board estimates will be payable out of its FPF in that year;

• (b) the total amount that the Board estimates will be credited to its FPF in that year;

• (c) the Board’s un-audited statement of accounts for that year, prepared and approved in accordance with paragraph 15(2) of Schedule 1 to the Fire and Rescue Service (Northern Ireland) Order 2006;

• (d) the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

• (e) the total amount payable out of the Board’s FPF in that year; and

• (f) the total amount credited to the Board’s FPF in that year.

• (2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department six weeks after the coming into operation of this Order (“the initial estimate”).

• (3) In relation to each financial year ending on or after 31st March 2008, the Board—

• (a) shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in September in the financial year before the year in question (“the estimate”); and

• (b) if the Board revise the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

• (4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

• (5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

• (a) the information referred to in sub-paragraph (d) of paragraph (1); and

• (b) if the Board revise the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

• (6) For the purposes of this article, the auditor issues his certificate and opinion when, in accordance with paragraph 15(4) of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006—

• (a) he enters on the Board’s statement of accounts for the relevant year—

• (i) a certificate that he has completed the audit; and

• (ii) his opinion on the statement; or

• (b) where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Excess amounts: estimated deficits

89

• (1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year, it shall pay to the Board an amount equal to the likely deficit.

• (2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

• (a) the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year; and

• (b) the likely deficit is more than—

• (i) the amount paid or payable by it to the Board by virtue of paragraph (1) in relation to the relevant year; or

• (ii) where no such amount was paid or payable by it, zero,

it may pay to the Board such amount as it thinks fit.

• (3) The aggregate of the amounts paid to the Board under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely deficit for that year.

• (4) Where the Department pays an amount to the Board under paragraph (2), any amount paid or payable to it in relation to the year in question under article 90(1) shall not be payable and, if already paid, the Department shall repay it to the Board.

• (5) An amount payable to the Board under paragraph (1) shall be paid in July in the year in question.

• (6) Any amount payable or repayable by the Department to the Board under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Excess amounts – estimated surpluses

90

• (1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of its FPF in that year, it shall require the Board to pay to it an amount equal to the likely surplus.

• (2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

• (a) the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of the Board’s FPF in that year; and

• (b) the difference between those total amounts is more than—

• (i) the amount paid or payable by the Board to it under paragraph (1) in relation to the year in question; or

• (ii) where no such amount was paid or payable by the Board, zero,

it may require the Board to pay to it such amount as it may by notice specify.

• (3) The aggregate of the amounts paid to the Department under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely surplus for that year.

• (4) Where the Department requires the Board to pay an amount to it by virtue of paragraph (2), any amount paid or payable by the Department to the Board under article 89(1), shall not be payable and, if already paid, the Board shall repay it to the Department.

• (5) The Department shall give to the Board, on or before 3rd March in the year in question, written notice of the amount of any payment that it requires the Board to make under paragraph (1) or (2).

• (6) An amount payable or repayable by the Board to the Department under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Excess amounts – actual deficits

91

• (1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question exceeds the total amount likely to be credited to the Board’s FPF in that year—

• (a) where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the Board in relation to that year under article 89(1) or (2) (“the article 89 total”), it shall pay to the Board the amount of the un-audited deficit less the article 89 total;

• (b) where the un-audited deficit is less than the article 89 total, the amount of the article 89 total less the un-audited deficit shall not be payable under article 89(1) or (2) and, if already paid, the Board shall repay that amount to the Department;

• (c) where no amount was paid or payable by it to the Board in relation to the year in question under article 89(1) or (2), it shall pay to the Board the amount of the un-audited deficit; and

• (d) any amount paid or payable to it in relation to that year under article 90(1) or (2), shall not be payable and, if already paid, the Department shall repay it to the Board.

• (2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount paid or payable out of the Board’s FPF in the year in question exceeds the total amount credited to its FPF in that year—

• (a) where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Board in relation to that year under paragraph (1)(a) or (c) or article 89(1) or (2) (“the un-audited total”), it shall pay to the Board the amount of the audited deficit less the un-audited total;

• (b) where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or article 89(1) or (2) and, if already paid, the Board shall repay it to the Department;

• (c) where no amount was paid or payable by it to the Board in relation to the year in question under paragraph (1)(a) or (c) or article 89(1) or (2), it shall pay to the Board the amount of the audited deficit; and

• (d) any amount paid or payable to it in relation to the year in question under article 90(1) or (2) or article 92(1)(a) or (c), shall not be payable and, if already paid, the Department shall repay it to the Board.

• (3) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).

• (4) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Excess amounts – actual surpluses

92

• (1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount paid out of the Board’s FPF in that year—

• (a) where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 90(1) or (2) (“the article 90 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 90 total;

• (b) where the un-audited surplus is less than the article 90 total, the amount of the article 90 total less the un-audited surplus shall not be payable under article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

• (c) where no amount was paid or payable to it by the Board in relation to the year in question under article 90 (1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

• (d) any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

• (2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

• (a) where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 90 (1) or (2) (“the un-audited article 90 total”), it shall require the Board to pay to it out of its FPF the amount of the audited surplus less the un-audited article 90 total;

• (b) where the audited surplus is less than the un-audited article 90 total, the amount of the un-audited article 90 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

• (c) where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 90 (1) or (2), it shall require the Board to pay to it the amount of the audited surplus; and

• (d) any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2) or article 91(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

• (3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to make under paragraph (1)(a) or (c).

• (4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

• (5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the authority to make under paragraph (2)(a) or (c).

• (6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Duty to provide information

93

• (1) The Board shall provide the Department with such information relevant to the exercise of its functions under this Part as it may, by written notice to the Board, require.

• (2) The Board shall respond to a request under paragraph (1) within such period as the Department shall specify in its notice under that paragraph, or such longer period as it may in any particular case allow.

Duty to have regard to guidance

94

The Board shall have regard to such guidance as may be issued by the Department from time to time for the purposes of this Part.

PART 14 — PAYMENT OF AWARDS

Deduction of tax and lifetime allowance charge

95

Where any payment that the Board is required to make under this Scheme is chargeable to tax or subject to a lifetime allowance charge under the Finance Act 2004[^f00039] it shall deduct the amount of tax charged or to be recovered from the payment.

Payment of awards

96

• (1) Subject to paragraph (2), while an award is payable under this Scheme it shall be paid monthly in arrears.

• (2) The Board may—

• (a) delay payment, in whole or part, to the extent necessary for determining any question as to its liability; and.

• (b) where it is of the opinion that, by reason of the amount of the award, its payment monthly in arrears would be impracticable, discharge its liability in respect of it by making payments at such reasonable intervals as it thinks fit.

• (3) Lump sums under Part 5 and, subject to paragraphs (4) and (5), pensions under Part 4 are payable from the day after the date of the death.

• (4) A pension under Part 4 in respect of a posthumous child is payable from the date of his birth.

• (5) Where—

• (a) the Board is not informed of the death of a pensioner; and

• (b) a pension to which he was entitled has continued in payment,

the Board may recover all or part of the overpayment, as it thinks fit; and may recover it by set-off against any other pension payable under this Scheme in respect of the deceased.

• (6) Where a person is entitled under article 18 to the repayment of his aggregate pension contributions, the Board is not obliged to make payment—

• (a) until the expiration of a year from the date of his retirement; or

• (b) until he requests payment,

whichever is the earlier.

Pensions under more than one contract

97

• (1) Where a person is a member of this Scheme in respect of more than one contract of employment, each employment shall be treated separately for pension purposes.

• (2) Where a person is, or is eligible to be, a special member of this Scheme in respect of more than one contract of employment the person may elect to treat those employments as one employment.

• (3) An election under paragraph (2) shall be made by giving notice in writing to the Board and shall be given at the same time as the application under article 65A(5) (purchase of service during the limited period) or article 65B(9) (purchase of service during the extended limited period) of Part 11.

Payments for minors and persons incapable of managing their affairs

98

• (1) Any sum payable to a minor in respect of an award may, if the Board thinks fit, be paid to such other person as it may determine, who shall, in accordance with any directions given by the Board, apply it for the minor’s benefit.

• (2) If it appears to the Board that a person entitled to payment of an award is, by reason of mental disorder or otherwise, incapable of managing his affairs—

• (a) it may pay the award or any part of it to a person having the care of the person entitled, or such other person as it may determine; and

• (b) insofar as it does not pay the award in that manner, it may apply it in such manner as it thinks fit for the benefit of the person entitled or his dependants.

Payment of awards; further supplementary provision

99

• (1) On the death of a person to whom there was due, in respect of an award, a sum not exceeding the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967[^f00040], the Board may, without requiring the production of probate or any other proof of entitlement—

• (a) where only one person appears to be beneficially entitled to the personal estate of the deceased, pay the sum to that person; or

• (b) in any other case, either pay the sum to one of the persons appearing to be so entitled or distribute it among all or any of them in such proportions as the Board may determine.

• (2) An assignment of, or charge on, an award is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

• (3) On the bankruptcy of a person entitled to an award, the award does not pass to any trustee or other person acting on behalf of the creditors.

• (4) Subject to paragraphs (5) and (6), where as a result of fraud, theft or negligence on the part of a firefighter in connection with his employment, there has been a loss to the funds of the Board, the Board may withhold all or part of any sums becoming due to him from the Board in respect of an award.

• (5) The total amount withheld under paragraph (4) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss, nothing may be withheld unless the loss has become recoverable from the person entitled to the award under the order of a competent court.

• (6) There shall not in any case be withheld any part of a sum due that is not attributable to service as an employee of the Board.

• (7) Where an amount is withheld under paragraph (4), the Board shall provide the person entitled to the award with a certificate showing the amount withheld.

PART 15 — MISCELLANEOUS PROVISIONS

Guaranteed minimum pensions, etc.

100

• (1) Subject to paragraph (8), paragraphs (2) to (5) apply where a member has an entitlement to a guaranteed minimum pension under section 10 of the 1993 Act (his “guaranteed minimum”).

• (2) If, apart from this article—

• (a) no pension would be payable to the member under this Scheme; or

• (b) the weekly rate of the pension payable would be less than his guaranteed minimum,

a pension, the weekly rate of which is equal to his guaranteed minimum, is payable to the member for life from the date on which he reaches state pensionable age.

• (3) Subject to paragraph (4) if, when the member reaches state pensionable age—

• (a) he is still in employment which entitles him to be a member of this Scheme (“scheme employment”); or

• (b) where he is not in scheme employment, he consents to a postponement of his entitlement under paragraph (2),

paragraph (2) does not apply until he leaves employment.

• (4) If the member—

• (a) continues in employment for a further period of five years after reaching state pensionable age; and

• (b) does not then leave it,

he is entitled from the end of that period to so much of his pension under this article as equals his guaranteed minimum, unless he consents to a further postponement of the entitlement.

• (5) Where paragraph (3) or (4) applies, the amount of the pension to which he is entitled under this article shall be increased in accordance with section 11 of the 1993 Act.

• (6) This paragraph applies where a person has ceased to be in employment that is contracted-out by reference to the Scheme, and either—

• (a) all his rights to benefits under the Scheme, except his rights in respect of his guaranteed minimum or his rights under section 5(2B) of the 1993 Act[^f00041] (“his contracting-out rights”), have been transferred under Part 12; or

• (b) he has no rights to benefits under the Scheme apart from his contracting-out rights.

• (7) Subject to paragraph (8), where paragraph (6) applies—

• (a) from the date on which the person reaches state pension age, he is entitled to a pension payable for life at a weekly rate equal to his guaranteed minimum; and

• (b) from the date on which he reaches normal retirement age he is entitled to a lump sum and pension in respect of his rights under section 5(2B) of the 1993 Act,

but a person falling within paragraph (6) is not to be regarded as a pensioner for the purposes of Part 5 (awards on death).

• (8) This article does not apply if—

• (a) any part of the person’s pension is withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain other national security offences); or

• (b) the pension is commuted under article 20 (commutation: small pensions).

Survivors’ guaranteed minimum pensions

101

• (1) Subject to paragraph (3), this article applies in relation to a scheme member’s surviving spouse or civil partner who has a guaranteed minimum pension under section 13 of the 1993 Act in relation to benefits under Chapter 1 of Part 4 of this Scheme in respect of the deceased member.

• (2) If apart from this article—

• (a) no pension is payable to the surviving spouse or civil partner under this Scheme; or

• (b) the weekly rate of the pension payable is less than his guaranteed minimum,

a pension, of which the weekly rate is equal to his guaranteed minimum, is payable to the surviving spouse or civil partner from the date on which the deceased died until the death of the surviving spouse or civil partner.

• (3) This article does not apply if—

• (a) any part of the scheme member’s pension was withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain other national security offences);

• (b) the scheme member’s pension was commuted under article 20 (commutation: small pensions); or

• (c) the survivor’s pension under article 23 has been commuted under article 27.

Information for the Board

102

• (1) The Board may by notice in writing require any person who is in receipt of a pension or may have been entitled to a pension or a lump sum under this Scheme to provide the Board with such supporting evidence as the Board may reasonably require to establish—

• (a) the identity of that person; and

• (b) his continuing or future entitlement to the payment of any amount under this Scheme.

• (2) A notice under paragraph (1) shall specify the date by which the any supporting evidence is to be provided.

• (3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the Board may withhold the whole or part of any amount that it considers to be payable under the Scheme.

Annual benefit statements

103

• (1) The Board shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.

• (2) The first such statements must be issued on or before 1st October 2007, and subsequent statements must be issued on or before each 1st October thereafter.

• (3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—

• (a) has been accrued by the member at the relevant date; and

• (b) in the case of a firefighter member, is capable of being accrued by him if he remains in the Scheme until his normal retirement date.

• (4) The illustration shall be calculated—

• (a) in the case of a firefighter member, on the member’s pay (or, in the case of a part-time firefighter member, the whole-time equivalent) for the twelve-month period ending with the relevant date;

• (b) in the case of a deferred member, on the member’s final pay; and

• (c) in the case of a pension credit member, in accordance with article 37, as if he were to become entitled to the pension on his 65th birthday.

• (5) For the purposes of this article, the relevant date—

• (a) in the case of a pension credit member, is that of his 65th birthday;

• (b) in any other case, is 31st March of the period in respect of which the statement is issued, or such later date as the Board may choose.

Death of retained or volunteer firefighter before New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 in operation

104

• (1) This article applies where a retained or volunteer firefighter dies on or after 6th April 2006 and before the New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 comes into operation.

• (2) Chapters 1 and 2 of Part 4 (survivors’ pensions), article 35 (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—

• (a) he had become a member of this Scheme—

• (i) where he was employed by the Board immediately before 6th April 2006, on that date;

• (ii) in any other case, on the date on which he took up employment with the Board;

• (b) he had not made a contributions election; and

• (c) his qualifying service and his pensionable service began on whichever is the later of—

• (i) the date on which he took up employment; and

• (ii) 6th April 2006,

and ended on the date of his death.

• (3) Where—

• (a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner; and

• (b) the nomination was received and accepted by the Board before he died,

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

• (4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.

• (5) The Board shall notify the personal representatives of the amount deducted.

Death on or before 31st March 2007 of retained or volunteer firefighter employed before 6th April 2006

105

• (1) This article applies where a retained or volunteer firefighter employed by the Board immediately before 6th April 2006 dies on or before 31st March 2007 without having made an election as to membership of this Scheme.

• (2) Chapters 1 and 2 of Part 4 of this Scheme (survivors’ pensions), article 35 of this Scheme (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—

• (a) he had elected to become a member of this Scheme on 6th April 2006 and had not made a contributions election, and

• (b) his qualifying service and his pensionable service began on 6th April 2006 and ended on the date of his death.

• (3) Where—

• (a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner, and

• (b) the nomination was received and accepted by the Board before he died,

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

• (4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.

• (5) The Board shall notify the personal representatives of the amount deducted.

SCHEDULE 1 — ILL–HEALTH PENSIONS

1

• (1) Except in a case to which sub-paragraph (2) applies, the annual amount of the lower tier ill–health pension to which a person is entitled on ill–health retirement shall be calculated by multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60.

• (2) Where a person who is a retained or volunteer firefighter is subject to ill–health retirement, the annual amount of his lower tier ill–health pension shall be calculated by multiplying his pensionable service by his final reference pay and dividing the resultant amount by 60.

• (3) For the purposes of sub-paragraph (2)—

• (a) “reference pay” means the annual pay that he would have received if he had been a whole-time firefighter of equivalent role and length of service; and

• (b) the pensionable service of a retained or volunteer firefighter is the same proportion of whole-time service as that which his actual annual pensionable pay bears to his reference pay.

2

The annual amount of the higher tier ill–health pension of a whole-time firefighter shall be calculated in accordance with the formula—

$$(A×2)100×B×C60$, whereA is the pensionable service accrued in the Scheme before his ill–health retirement;B is—the pensionable service that he would have accrued from the date of his ill–health retirement until his normal retirement age had he continued to be a contributing member of the Scheme (his “prospective service”); orif the aggregate of his actual pensionable service and his prospective service is more than 40 years, the difference between 40 years and his actual pensionable service; andC is his final pensionable pay.$

3

The annual amount of the higher tier ill–health pension of a member who—

• (a) is or has been a part-time employee; or

• (b) is a retained firefighter,

shall be calculated in accordance with the formula—

$$(A×2)100×(AB×C)×D60$, whereA is the pensionable service accrued in the Scheme before his ill–health retirement;B is his qualifying service;C is the pensionable service that he would have accrued from the date of his ill–health retirement until his normal retirement age had he continued to be a contributing member of the Scheme as a whole-time employee; andD is—in the case of a part-time firefighter, is the final pensionable pay that he would have received if he had been a whole-time employee throughout his period of employment;in the case of a retained or volunteer firefighter, is his final reference pay.$

SCHEDULE 2 — APPEAL TO INDEPENDENT MEDICAL REFEREE

4

• (1) Subject to sub-paragraph (2), written notice of appeal against an opinion of the kind mentioned in article 47 stating—

• (a) the grounds of the appeal; and

• (b) the appellant’s name and his address,

must be given to the Board within 28 days beginning with the date on which he is supplied by it with a copy of the opinion.

• (2) Where—

• (a) notice of appeal is not given within the period specified in sub-paragraph (1); but

• (b) the Board is of the opinion that the person’s failure to give it within that period was not due to his own default,

it may extend the period for giving notice to such length, not exceeding 6 months from the date mentioned in sub-paragraph (1), as it thinks fit.

5

• (1) On receiving a notice of appeal the Board shall supply the independent medical referee, as appointed by the Department, with a copy of—

• (a) the notice of appeal;

• (b) the notice of the relevant decision;

• (c) the opinion, response or evidence (as the case may be) supplied to the appellant; and

• (d) every other document in its possession or under its control which appears to it to be relevant to the subject of the appeal.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

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

7

• (1) Subject to sub-paragraph (4), the independent medical referee—

• (a) shall interview and medically examine the appellant at least once; and

• (b) may interview or medically examine him or cause him to be interviewed or medically examined on such further occasions as the independent medical referee thinks necessary for the purpose of deciding the appeal.

• (2) The independent medical referee shall provide the Board with the time and place for every interview and medical examination and give not less than 28 days notice of the appointment. If the independent medical referee is satisfied that the appellant is unable to travel, the place shall be the appellant’s place of residence.

• (2A) The Board shall provide the appellant with the time and place of the interview and medical examination and give not less than 21 days notice of the appointment.

• (3) The appellant shall attend at the time and place appointed for any interview or medical examination by the independent medical referee.

• (4) If—

• (a) the appellant fails to comply with sub-paragraph (3); and

• (b) the independent medical referee is not satisfied that there was reasonable cause for the failure,

the independent medical referee may dispense with the interview or medical examination required by sub-paragraph (l)(a) or, as the case may be, with any further interview or medical examination required by sub-paragraph (1)(b), and may decide the appeal on such information as is then available.

• (5) Any interview under this paragraph may be attended by persons appointed for the purpose by the Board or by the appellant or by each of them.

8

• (1) Where either party to the appeal intends to submit written evidence or a written statement at an interview held under paragraph 7, the party shall, subject to sub-paragraph (2), submit it to the independent medical referee and to the other party not less than 7 days before the date appointed for the interview.

• (2) Where any written evidence or statement has been submitted under sub-paragraph (1) less than 7 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the independent medical referee and the party submitting the first-mentioned evidence or statement at any time up to, and including, that date.

• (3) Where any written evidence or statement is submitted in contravention of sub-paragraph (1), the independent medical referee may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the independent medical referee and of the other party as arise from the postponement.

9

The independent medical referee shall supply the Board with a written report of his decision on the relevant medical issues and the Board shall supply a copy of the report to the appellant.

10

• (1) There shall be paid to the independent medical referee—

• (a) such fees as are determined in accordance with arrangements made by the Department; or

• (b) where no such arrangements have been made, such fees and allowances as the Department may from time to time determine.

• (2) Any fees and allowances payable to the independent medical referee under sub-paragraph (1) shall—

• (a) be paid by the Board; and

• (b) be treated for the purposes of paragraph 8 as part of the Board’s expenses.

11

• (1) Subject to paragraph 8(3) and sub-paragraphs (2) to (6), the expenses of each party to the appeal shall be borne by that party.

• (2) Where the independent medical referee—

• (a) decides in favour of the Board; and

• (b) reports that in his opinion the appeal was frivolous, vexatious or manifestly ill-founded,

the Board may require the appellant to pay it such sum, not exceeding the amount of the fees and allowances payable to the independent medical referee under paragraph 10(1), as it thinks fit.

• (3) Where the appellant gives notice to the independent medical referee of withdrawing the appeal within 21 working days of the date appointed for an interview by the independent medical referee under paragraph 7(2), the Board may require the appellant to pay it such sum, not exceeding the total amount of fees and allowances payable to the independent medical referee under paragraph 10(1) as it thinks fit.

• (4) Where the independent medical referee—

• (a) decides in favour of the appellant, and

• (b) does not otherwise direct,

the Board shall refund to the appellant the amount specified in sub-paragraph (5).

• (5) The amount is the total of—

• (a) any personal expenses actually and reasonably incurred by the appellant in respect of any interview under paragraph 7; and

• (b) if any such interview was attended by a qualified medical practitioner appointed by the appellant, any fees and expenses reasonably paid by the appellant in respect of such attendance.

• (6) For the purposes of sub-paragraphs (2) and (4) any question arising as to whether the independent medical referee’s decision is in favour of the Board or of the appellant shall be decided by the independent medical referee, or in default by the Department.

12

Any notice, information or document which an appellant is entitled to receive for the purposes of this Part shall be deemed to have been received by him if it was duly posted in a letter addressed to him at or sent to him at an email address which he supplied.

SCHEDULE 3 — TRANSITIONAL ARRANGEMENTS

Regular firefighters who became members of the 2007 scheme on or after 6th April 2006

13

• (1) The following provisions of this paragraph apply in relation to regular firefighters who became members of the 2007 Scheme on or after 6th April 2006 and before the coming into operation of this Order.

• (2) Where, before the coming into force of this Order, the firefighter made an election under article 59 of the 2007 Scheme (election not to pay pension contributions), that election shall be treated on and after the coming into operation of this Order as an election under article 8 of the New Firefighters’ Pension Scheme (Northern Ireland) (“the new scheme”).

• (3) The period of the firefighter’s service as a member of the 2007 Scheme shall be treated as a period of qualifying service under article 55(1)(a) of the new scheme.

• (4) The period of the firefighter’s pensionable service accrued under the 2007 Scheme shall be treated as pensionable service accrued under article 56(1)(a) of the new scheme.

• (5) Where, before 6th April 2006, the Board accepted a transfer value in respect of the firefighter under article 53 of the 2007 Scheme (receipt of transfer value)—

• (a) the amount accepted shall be treated as a transfer value payment accepted under article 80 of the new scheme, irrespective of paragraphs (2) and (3) of article 56, and

• (b) article 81 shall apply as if, for paragraph (2), there were substituted—

(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at the date on which the transfer value payment is received.

Options for pre-6th April 2006 members of the 2007 Scheme

14

• (1) Sub-paragraph (2) applies in relation to each person who—

• (a) was a member of the 2007 Scheme both before 6th April 2006 and immediately before the coming into operation of this Order; and

• (b) was not at any time before the coming into operation of this Order in receipt of a pension or entitled to a deferred pension under that Scheme.

• (2) The Board shall, not later than six months after this Order comes into operation give to each person to whom this sub-paragraph applies a written statement—

• (a) of the pensionable service that the Board would treat the person as having accrued in the new scheme (calculated in accordance with paragraph 3) if he were to elect to transfer his accrued rights under the 2007 Scheme to the new scheme;

• (b) that, if he wishes to make such an election, he must do so by notice in writing to the Board not later than three months after the date of receipt of the Board’s statement; and

• (c) that a transfer in accordance with such an election will have effect from 6th April 2006.

• (3) A person’s notice under sub-paragraph (1)(b) must state whether he wishes—

• (i) to retain his accrued rights in the 2007 Scheme; or

• (ii) to transfer those rights, calculated in accordance with paragraph 3, to the new scheme.

• (4) The Board must not accept a person’s election to transfer his accrued rights if the aggregate of—

• (a) his pensionable service treated as accrued as mentioned in sub-paragraph (2)(a); and

• (b) his prospective pensionable service, on the assumption that he continues to be a member of the new scheme until he reaches the age of 60,

would exceed 45 years by the time of his 60th birthday.

• (5) Where the Board accepts a person’s election to transfer his accrued rights, the transfer shall have effect from 6th April 2006; and the Board shall—

• (a) within 28 days after the date on which it receives his notice under sub-paragraph (2)(b), make all the arrangements necessary to give effect to that election; and

• (b) within 28 days of making those arrangements, supply him with a written statement of the pensionable service credited in the new scheme in consequence of the transfer of his accrued rights.

• (6) A person whose election to transfer his accrued rights has been accepted shall be treated as having ceased to be a member of the 2007 Scheme on 6th April 2006.

• (7) Where a person elects to transfer to the new scheme—

• (a) pensionable service that he accrued in the 2007 Scheme on and after that date shall be disregarded for the purposes of the 2007 Scheme;

• (b) his pensionable and qualifying service on and after that date shall, insofar as it does not accrue in the new scheme, be treated as having accrued in that scheme; and

• (c) the Board shall refund to him the amount of the difference between the pension contributions—

• (i) that he made, as a member of the 2007 Scheme, in respect of the period beginning on 6th April 2006 and ending on the date on which all necessary arrangements to give effect to his election have been made; and

• (ii) that he would have made, as a member of the new scheme, in respect of that period.

• (8) Where a person in relation to whom sub-paragraph (2) applies had elected under article 62 of the 2007 Scheme to purchase increased benefits—

• (a) his election under that article shall, notwithstanding paragraph (5)(c) of that article, be treated as revoked with effect from 6th April 2006;

• (b) nothing in paragraph (a) shall affect his entitlement to make an election under article 66 of the new Scheme (election to purchase additional service); and

• (c) for the purposes of article 65(4), the calculation under sub-paragraph (a) or, as the case may be, the determination under sub-paragraph (b), shall be made on the basis of his age at the time of his election under article 62 of the 2007 Scheme.

Calculation of transferred-in pensionable service

15

For the purposes of calculating the pensionable service that a person is treated as having accrued in the new scheme on the transfer of his accrued rights under the 2007 Scheme, the Board shall—

• (a) have regard to guidance and tables provided by the Scheme Actuary for the purposes of this Schedule, and

• (b) disregard Chapter 3 of Part 12 of the new scheme (transfers into the Scheme).

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 22nd March 2007

Nigel Carson — A senior officer of the Department of — Health, Social Services and Public Safety

The Department of Finance and Personnel approves this Order.

Sealed with the Official Seal of the Department of Finance and Personnel on 22nd March 2007

Dr Mary McIvor — A senior officer of the Department — of Finance and Personnel

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order makes provision for a new pension scheme for and in respect of firefighters employed by the Northern Ireland Fire and Rescue Service (“the new Scheme”). The new Scheme has effect from 6th April 2006 and replaces the Firefighters’ Pension Scheme set out in the Annex to the Firefighters’ Pension Scheme Order 2007 (“the 2007 Scheme”). Power to give the Scheme retrospective effect is conferred by Article 10(4) of the Fire Services (Northern Ireland) Order 1984, as continued by the Fire and Rescue Services (Northern Ireland) Order 2006.

Part 1 of the new Scheme contains general introductory provisions.

The new Scheme is available to all firefighters employed by the Northern Ireland Fire and Rescue Service, whether whole-time or part-time and whether regular, retained or volunteer, who satisfy one of the eligibility conditions set out in Part 2 of the Scheme. Part 2 also deals with membership of the Scheme.

Part 3 makes provision for the payment of pensions to firefighter members. It introduces Schedule 1, which provides for the calculation of ill-health pensions.

Part 4 deals, in Chapter 1, with pensions for surviving spouses, civil partners and nominated partners and, in Chapter 2, with pensions for children.

Part 5 provides for the payment of death grants and post-retirement death grants.

Part 6 deals with pension-sharing on divorce.

Part 7 contains provisions relevant to firefighters who serve in the armed forces.

Part 8, to which Schedule 2 to the Scheme is relevant, provides for the determination of questions and appeals arising under the Scheme.

Part 9 deals with the review, withdrawal and forfeiture of awards.

Part 10 contains provisions about qualifying service and pensionable service.

Part 11 deals with pensionable pay, pension contributions and the purchase of additional service.

Part 12 provides for transfers into and out of the Scheme.

Part 13 deals with the accounting aspects of the Scheme, including the operation of the Firefighters’ Pension Fund for that purpose.

Part 14 provides for the payment of awards.

Part 15 contains miscellaneous provisions, including provisions about annual benefit statements.

The new Scheme differs from the 2007 Scheme in the following major respects:

• (c) it is open to retained and volunteer firefighters as well as regular firefighters;

• (d) pensions can be paid to a nominated partner as well as a spouse or civil partner;

• (e) the normal retirement age will be 60; under the 2007 Scheme it is 55 (with some exceptions);

• (f) the age at which deferred pensions will normally be paid will be 65; under the 2007 Scheme it is 60;

• (g) firefighter members may request early payment of pension from age 55, subject to actuarial reduction;

• (h) the Board may for economical, effective and efficient management reasons pay pensions from age 55 without actuarial reduction; under the 2007 Scheme, payment could be made in similar circumstances from age 50 provided that the firefighter had at least 25 years’ pensionable service;

• (i) pension will accrue at 1/60th per year. A firefighter member will be able to accrue more than 40 years’ pensionable service;

• (j) a firefighter member will be able to commute up to a quarter of his pension for a lump sum [and there will be a single commutation factor regardless of age or sex with each £1 of pension commuted providing a lump sum of £12];

• (k) enhancements for the higher tier ill-health retirement pension will be based on a formula where accrued pensionable service is increased by 2% and then multiplied by the amount of prospective service to the normal retirement age. This will ensure that enhancements are more evenly graduated than under the 2007 Scheme;

• (l) where a firefighter member is subject to a reduction in pay because of a change in role he will qualify for a split pension. At the point of reduction the first pension will be closed and therefore based on the higher pay rate and a new pension started. When the member retires both pensions will be payable;

• (m) the death grant when a firefighter member dies in service will be three times pensionable pay at the date of death; under the 2007 Scheme it is two times pensionable pay;

• (n) any pension paid to an adult survivor who is 12 or more years younger than the firefighter member will be reduced by 2.5% for every year or part year above the 12 years, up to maximum of 50%; there is no such restriction under the 2007 Scheme;

• (o) the member’s contribution rate will be 8.5%; under the 2007 Scheme, for members who joined before 6th April 2006, the rate was 11%.

Service transferred from the 2007 Schemewill be transferred at a special rate during the first three months after the new Scheme comes into force.

A full regulatory impact assessment has not been produced for this Order, as it has no impact on the costs of business, charities or voluntary bodies.

Footnotes

[^f00001]: S.I. 1984/1821 (N.I. 11); see Article 2(2) for the definition of “the Department”; Article 10(5) was amended by S.I. 1998/1549 (N.I. 11) Article 4. Article 10 was continued by S.I. 2006/1254 (N.I. 9) Article 60(1) and(2).

[^f00002]: See S.R. 1999 No. 481 Schedule 4, Part III

[^f00003]: Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3

[^f00004]: .S.R. 2007 No. 144

[^f00005]: The Firefighters’ Pension Fund was established under Part P of the scheme set out in the Annex to the Firemen’s Pension Scheme (Northern Ireland) Order 2007.

[^f00006]: S.R. 2007 No. 144

[^f00007]: 1993 c.49.

[^f00008]: 1999 c.30.

[^f00009]: S.I. 1999/3147 (N.I. 11).

[^f00010]: .S.I. 1996/1919 (N.I. 16) Article 107A was inserted by Article 3 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I.2))

[^f00011]: S.R. 2007 No. 143

[^f00012]: The Faculty of Occupational Medicine is a registered charity no. 1035415

[^f00013]: S.I. 2003/1250.

[^f00014]: S.R. 2002 No. 377.

[^f00015]: Section 97B was inserted by Article 34 of 1999/3147 (N.I. 11).

[^f00016]: S.I. 1995/3213 (N.I. 22) as amended by S.I. 1993/3147 (N.I. 11) Schedule 1 paragraph 50(3).

[^f00017]: The document is accessible at http://www/lge.gov.uk/conditions/firefighters/content/documents/fire service rolemaps.pdf.

[^f00018]: S.I. 1995/3213 (N.I. 22).

[^f00020]: See article 3.

[^f00021]: 1971 c.35 (N.I.).

[^f00022]: As to the “lump sum rule”, see section 166 of the Finance Act 2004 (c.12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.

[^f00023]: Paragraphs 16A to 16C were inserted by the Finance Act 2005 (c.7), Schedule 10, paragraph 28.

[^f00025]: 1996 c. 14

[^f00026]: 1980 c. 9.

[^f00027]: See article 3 of Part 1.

[^f00028]: 1911 c.28, 1920 c.75, 1939 c.121, 1989 c.6.

[^f00029]: See article 7

[^f00030]: 1992 c. 7.

[^f00031]: See section 89(1)(a) of the Pension Schemes (Northern Ireland) Act 1993 (c.49).

[^f00032]: 2000 c.8, to which there are amendments not relevant to this Order.

[^f00033]: S.I. 1986/1032 (N.I. 6) Article 4 was substituted by Article 62 of the Companies (No 2) (Northern Ireland) Order 1990 S.I. 1990/1504 (N. I. 10).

[^f00034]: See section 169(2) of that Act

[^f00035]: See section 169(2) of the Finance Act 2004 (c.12).

[^f00036]: 2000 c.8, to which there are amendments not relevant to this Order.

[^f00037]: 1971 c.35 (N.I.).

[^f00038]: S.I. 1974/1267 (N.I. 2).

[^f00039]: 2004 c.12.

[^f00040]: 1967 c.5 (N.I.).

[^f00041]: Subsection (2B) was inserted by S.I. 1995/3213 (N.I. 22), Article 133(3).

Editorial notes

[^key-0175d3527ecd11966aab15b8bec87577]: Art. 1 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1))

[^key-0c0adda01b67329cea14c61620fb364d]: Art. 2 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e9bb061c731e35d5b3a61bf724bfce10]: Art. 3 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-c64d493cbe68e3c8246fd0df1d10f115]: Art. 4 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-9293ae37e0ea9d8d83d5d2ea77b16a65]: Art. 5 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-cabe7337e421fbcb227ed73bd6051ce5]: ANNEX Scheme art. 1 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-50f9907f5ec8b3712dadb385e2303af5]: ANNEX Scheme art. 2 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-ac22ef835be54f3c636e43e26701ef19]: ANNEX Scheme art. 3 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-5baa4ed117ccc77984b549f745accd96]: ANNEX Scheme art. 4 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-ee9c1826efd3de8be9b33399ae7f2e7f]: ANNEX Scheme art. 5 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e800ff7a65e304fa54a487e8614cb666]: ANNEX Scheme art. 6 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-83f1700b13221a261d980a11f709ba05]: ANNEX Scheme art. 7 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-33f7b3a28864607fb78e2474bd72bb17]: ANNEX Scheme art. 8 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e7172a48cefdb45534173a6471c49923]: ANNEX Scheme art. 9 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-7f30a916e0a9ada4e73dce83078158f3]: ANNEX Scheme art. 10 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-8ef6727d3f8a2ed574d6b570e6c7cdbd]: ANNEX Scheme art. 11 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-c3febc0100287dcb63ae280312a8adec]: ANNEX Scheme art. 12 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-ccc441b1463b2a4146de363b524620b7]: ANNEX Scheme art. 13 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-2797aa22848ff0ddf0ea84cec9eae53f]: ANNEX Scheme art. 14 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-f6313823be61cf81148e295430bb4244]: ANNEX Scheme art. 15 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e6a85c6c67d66be623bfc7d0bf0ae64d]: ANNEX Scheme art. 16 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-96de57c1e7ec32b732fde3d6067dcae0]: ANNEX Scheme art. 17 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-49a8ae8528ec5e0b890c54d1460ce111]: ANNEX Scheme art. 18 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-f260d3a26196018cfce36795d36bc28d]: ANNEX Scheme art. 19 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-c39218b78f08f924a154854f18f64991]: ANNEX Scheme art. 20 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-f418c7aa6cadaf328b68a1046d995689]: ANNEX Scheme art. 21 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-a7129dae58f63a0d547cf964e792e88a]: ANNEX Scheme art. 22 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-cdb8529dd43f5942a191ea3b11cae73c]: ANNEX Scheme art. 23 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-57d99c7f9523087680462e1ac028662a]: ANNEX Scheme art. 24 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-426d78233914d923ab0132c2be38f3c6]: ANNEX Scheme art. 25 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-3b23e7abed93d36aa1573de4330ac17b]: ANNEX Scheme art. 26 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-0e091a7ba0caa7b86bfe5e1fe817053d]: ANNEX Scheme art. 27 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-602f87ac9fb909cd4a2c243ed135e6f7]: ANNEX Scheme art. 28 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-b7f3623c2d09c50defce80d8873d6cbc]: ANNEX Scheme art. 29 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-8866340571c38ff943b6e167bbfeeb9b]: ANNEX Scheme art. 30 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-72d8e13d6f859a920a432c261e44cc16]: ANNEX Scheme art. 31 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-29670b388e1b5677a0082986304e8b4e]: ANNEX Scheme art. 32 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-2951115cfc77b8ad22cefe98f7302b9e]: ANNEX Scheme art. 33 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-b1c496d089dbe703f320cf3fc45a50d1]: ANNEX Scheme art. 34 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-7e3f88a239d8702b1c308e97270c22d4]: ANNEX Scheme art. 35 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-dbd1a117894b7fc6941d4b79f6cb3ad7]: ANNEX Scheme art. 36 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e8e1053c562f011cdf19d5b1ba412fd9]: ANNEX Scheme art. 37 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-d3f02cd6b980ad925ebc6147863865e1]: ANNEX Scheme art. 38 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-9ef7ede4e8fd6e4325031df32d1c36ed]: ANNEX Scheme art. 39 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-3a51e21b6eb5956ec643cb21af42cd1c]: ANNEX Scheme art. 40 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-c7f7fe25d665365b5844da70537c7d33]: ANNEX Scheme art. 41 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-8fca937e3363954c4d9490f2cc2319c9]: ANNEX Scheme art. 42 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-700f63a4f47e155799064addd8e40133]: ANNEX Scheme art. 43 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-76bbb12d9404e4e22abc4d678d37b21b]: ANNEX Scheme art. 44 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-33649cf631af0714412e52f631c1c85f]: ANNEX Scheme art. 45 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-9413a34a1eacc54403b00dcf5a5b0b2c]: ANNEX Scheme art. 46 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-ab0a6a9fb5da168af67a6f77213b13f4]: ANNEX Scheme art. 47 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-c9192d3ad6275c11d6b1e2359bbd0e9f]: ANNEX Scheme art. 49 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-2cbab551cfc8ba971c1d26dc4a7d380a]: ANNEX Scheme art. 50 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-d58a40ed35b8c4644388d4d5932e2871]: ANNEX Scheme art. 51 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-5c8807ac247f20ea19861008e3edd39c]: ANNEX Scheme art. 52 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-77924bf5a773bfea9dbe5cc2b646c8dc]: ANNEX Scheme art. 53 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-e2bcfccff7001ca4553e063b4a8ab04e]: ANNEX Scheme art. 54 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-3a649a3c976f01c2a313c586b6ab29c1]: ANNEX Scheme art. 55 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-cc7622877e4addfce4d301f231205cff]: ANNEX Scheme art. 56 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-351c758fbc52160685e629c90bbed158]: ANNEX Scheme art. 57 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-2c1176305bb249cd370fe6c82de4b5c5]: ANNEX Scheme art. 58 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-23e48f0ace9a8b1089c0eaaf5236b32e]: ANNEX Scheme art. 59 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-486c6fa692849950a31583d59ecb9bb7]: ANNEX Scheme art. 60 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-4bb6b15ed32ce1afacd994fc249d160c]: ANNEX Scheme art. 61 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-1ac8da17e9294e1d329a9c9e895c5a91]: ANNEX Scheme art. 62 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-704dff7703453f9d1f61c1ebd295b215]: ANNEX Scheme art. 63 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-5fed6583ffce6b2eeab7a9801d31f453]: ANNEX Scheme art. 64 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-5666d8e1f69f85fcca7a7e14a5ff289b]: ANNEX Scheme art. 65 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-490d5767b7c0fffa49498fcc35757d43]: ANNEX Scheme art. 66 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-0db81962fac2c7021cbc0e8dcfca8236]: ANNEX Scheme art. 67 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-8b54a491afefac840997b7a3d3bf0c77]: ANNEX Scheme art. 68 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-2932d581724762c0003c2ae6b7160573]: ANNEX Scheme art. 69 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-53d9fcbfb5e7792df0dd6c2e66341951]: ANNEX Scheme art. 70 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-b92c51e687a270e681d616febe33775f]: ANNEX Scheme art. 71 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-60eb01e1b5afb1f01866eedc6b089aaa]: ANNEX Scheme art. 72 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-9cd0b0414c201360756358e1a416409b]: ANNEX Scheme art. 73 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-ca24dc619dd2c6d8019b64b22b9d3bb8]: ANNEX Scheme art. 74 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-4d59a0a1d9970298aaaf210a7c45503a]: ANNEX Scheme art. 75 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-7a6bbba4ce1a120e4ea82dd3b80ff869]: ANNEX Scheme art. 76 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-bd2ecf3ec623cd3c2de97ea2a20703cf]: ANNEX Scheme art. 77 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-5c3df3ef4940c848eb5746269c40ae7b]: ANNEX Scheme art. 78 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-99aef20429f3e707f8f0a2de0c833cfe]: ANNEX Scheme art. 79 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

[^key-96596c9450a8271958e0c8942dd04968]: ANNEX Scheme art. 80 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)