Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009

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

• (5) If—

• (a) an employing authority deducts any amount in error from a person’s pay or any other sum due to him; and

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

the appropriate body must pay him interest on that amount; and the due date for the calculation of interest under regulation 39(4) (interest) is the date of deduction.

• (6) Where the employee’s contributions have been paid into the fund or an admission agreement fund, the repayment and interest must be made out of that fund or the admission agreement fund.

• (7) The “appropriate body” for the purpose of paragraph (5) is—

• (a) the Committee where the employee’s contributions have been paid into the fund or an admission agreement fund; and

• (b) the person’s employing authority where the employee’s contributions have not yet been paid into the fund or an admission agreement fund.

Rights to return of contributions

41

• (1) If a member with less than 3 months’ membership ceases to be employed by an employing authority or to be an active member without becoming entitled to a retirement pension, he is entitled to be repaid his contributions from the fund or admission agreement fund.

• (2) If repayment of contributions has not been made before the expiry of the period of one year beginning with the date when active membership ceases, the person is entitled to interest on the repayment which should have been made, calculated as provided in regulation 39(4) (interest), the due date being the date when active membership ceased.

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

• (4) A person who continues as an active member in another employment he held concurrently with the employment in which he has ceased to be an active member may elect for an amount equal to the repayment to be treated as contributions to the Scheme as respects his membership in that concurrent employment, entitling him to a period of membership equal to the period of membership in the employment which has ceased, as reduced under regulation 7(3) (calculation of length of periods of membership) the Benefits Regulations if the employment which has ceased was part-time, multiplied by the fraction—

$whole-time rate of pensionable pay of the employment which has ceasedwhole-time rate of pensionable pay of the employment which is continuing$

where the rate of pensionable pay in each case is the annual rate of pensionable pay on the last day of the employment in the employment that has ceased.

• (5) A person who elects under paragraph (4) ceases to be entitled to that repayment (but without prejudice to any entitlement arising later in respect of the concurrent employment).

Exclusion of rights to return of contributions

42

• (1) A person is not entitled to a repayment under regulation 41 (rights to return of contributions) if—

• (a) he becomes a member again within one month and one day;

• (b) he left his employment because of—

• (i) an offence of a fraudulent character; or

• (ii) grave misconduct,

in connection with his employment;

• (c) regulation 75(2) (rights to payment out of the fund) applies; or

• (d) he continues in a concurrent employment in which he is an active member.

• (2) But where paragraph (1)(b) applies the employing authority may direct the payment out of the fund or admission agreement fund to him or, in a case of an offence of a fraudulent character, to him or to his spouse, civil partner, ... cohabiting partner or any dependant of his, of a sum equal to all or part of his contributions.

• (3) A person is not entitled to a repayment under regulation 41(1), if a transfer value has been credited to the fund or admission agreement fund for him.

• (4) A person ceases to be entitled to such a repayment under regulation 41(1) if he returns to local government employment before receiving it.

PART 5 — PAYMENT OF BENEFITS, ETC.

Pension increases under the Pension Schemes (Northern Ireland) Act 1993

43

Any increase in a pension required by reason of Chapter 3 of Part 4 of the 1993 Act[^f00025] (protection of increases in guaranteed minimum pensions: anti-franking) must be paid from the fund or an admission agreement fund.

Contributions equivalent premiums

44

• (1) Where an employing authority pays a contributions equivalent premium under section 51 of the 1993 Act in respect of any member, it is entitled to recover, or where the employer is the Committee, retain from the fund or admission agreement fund a sum not exceeding the premium.

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

• (3) Where the contributions equivalent premium is refunded under regulation 54(1)(c) (re-entry into employment which is contracted out by reference to the same scheme) of the Occupational Pension Schemes (Contracting out) Regulations (Northern Ireland) 1996[^f00026], the Committee shall credit to the fund or admission agreement fund a sum equal to the amount of the premium.

Commencement of pensions

45

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

• (2) In the case of a member who leaves local government employment and is not entitled to immediate payment of a retirement pension under any of regulations 16 (normal retirement) to 20 (early leavers: ill-health) of the Benefits Regulations and does not make a choice under regulation 30 (choice of early payment of pension) of those Regulations, the first period for which any retirement pension is payable begins, unless he asks by notice in writing to the Committee to defer payment, with his 65th birthday (but any such deferral shall not extend beyond the day before his 75th birthday).

• (3) The first period for which any retirement pension under regulation 30 (choice of early payment of pension) of the Benefits Regulations is payable begins with the day on which the member chooses under paragraph (1) of that regulation.

• (4) The first period for which any retirement pension under regulation 31 (early payment of pension: ill-health) of the Benefits Regulations is payable begins on the date when the member became permanently incapable as determined under that regulation.

• (5) The first period for which any survivor’s benefits are payable under regulation 24 (survivor benefits: active members), 27 (children’s pensions), 33 (survivor benefits: deferred members), 34 (children’s pensions: deferred members), 36 (survivor benefits: pensioners) or 37 (children’s pensions: pensioner members) of the Benefits Regulations on the death of a member begins with the day after the date on which he dies.

• (6) A person who is entitled to a retirement pension under regulation 16 (normal retirement) or 17 (retirement after normal retirement age) of the Benefits Regulations may choose to defer payment until a date no later than the day before his 75th birthday.

• (7) He must notify the Committee in writing of his choice of date and such notice must be given not less than 3 months before the beginning of the first period for which the benefit would otherwise be payable.

• (8) A person may by notice in writing to the Committee alter the date specified in a notice referred to in paragraph (7) or any such subsequent notice under this paragraph but any such subsequent notice must be given not less than 3 months before the date specified in the preceding notice in order for the change of payment date to take effect.

Interest on late payment of certain benefits

46

• (1) Where all or part of a pension or lump sum payment due under these Regulations, the Benefits Regulations or the former Regulations is not paid within the relevant period after the due date, the Committee must pay interest on the unpaid amount to the person to whom it is payable, calculated from the due date as provided in regulation 39(4) (interest).

• (2) The relevant period is—

• (a) in the case of a pension under regulation 24(1) (survivor benefits: active members), 27(1) (children’s pension), 33(1) (survivor benefits: deferred members) or 36(1) (survivor benefits: pensioner) of the Benefits Regulations, the period ending one month after the date on which the Committee receives notification of the member’s death;

• (b) in the case of any other pension, one year; and

• (c) otherwise, one month.

• (3) The due date is—

• (a) in the case of a pension, the date on which it becomes payable;

• (b) in the case of a lump sum under the Transitional Regulations and regulation 21 (election for a lump sum in lieu of pension) of the Benefits Regulations, the benefit crystallisation event date;

• (c) in the case of a death grant under regulation 23 (death grants: active members), 32 (death grants: deferred members) or 35 (death grants: pensioner members) of the Benefits Regulations, the date on which the member dies or, where notification of death is received more than 2 years after the date of death, the date of notification; and

• (d) in the case of a payment of a lump sum under regulation 39 (commutation: small pensions) of the Benefits Regulations, the date of the commutation election or, if later, the nominated date (within the meaning of paragraph 7(3) of Part 1 of Schedule 29 to the Finance Act 2004)[^f00027].

Payments due in respect of deceased persons

47

• (1) Paragraph (2) applies if, when a person dies, the total amount due to his personal representatives under the Scheme (including anything due to him at his death) (“the amount due”) does not exceed the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) (Northern Ireland) Act 1967[^f00028] and applying in relation to his death.

• (2) The Committee may pay the whole or part of the amount due from the fund or admission agreement fund to—

• (a) his personal representatives; or

• (b) any person or persons appearing to the Committee to be beneficially entitled to the estate,

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

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

Non-assignability

48

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

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

• (3) On the bankruptcy of a person entitled to a benefit under the Scheme no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with an income payments order under Article 283 or 283A of the Insolvency (Northern Ireland) Order 1989[^f00029].

PART 6 — DETERMINATION OF QUESTIONS AND DISPUTES

Interpretation of Part

49

In this Part a reference to the employing authority of a prospective member is a reference to the body that would be his employer if he were to become an active member in the employment by virtue of which he would be eligible to join the Scheme.

First instance decisions – general

50

• (1) The employing authority shall decide in relation to each of its employees who is a member—

• (a) whether he is a whole-time, variable-time or part-time employee;

• (b) which of his emoluments are remuneration on which contributions are payable;

• (c) what rate of contribution the employee is liable to pay to the fund or admission agreement fund; and

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

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

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

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

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

• (d) whether a payment in lieu of contributions has been made or equivalent pension benefits have been assured under Part III of the National Insurance Act (Northern Ireland) 1966[^f00030] in respect of any period of non-participating employment; and

• (e) any question about counting additional periods as membership or crediting additional pension.

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

• (a) the person becomes a member;

• (b) any change occurs in the number of the member’s regular or casual hours of employment; or

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

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

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

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

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

• (8) In this regulation “benefit” includes a return of contributions and a benefit specified in regulation F6(11) or (14) of the Local Government (Superannuation) Regulations (Northern Ireland) 1992[^f00031], Part N (pension sharing) of the Local Government Pension Scheme Regulations (Northern Ireland) 2000[^f00032] and Part VI (pension sharing) of the 2002 Regulations.

First instance determinations: ill-health

51

• (1) Where the Committee is considering whether a person who has ceased to hold a local government employment is entitled to a benefit under regulation 20 (early leavers: ill-health) or 31 (early payment of pension: ill-health) of the Benefits Regulations, it shall refer for decision to the independent registered medical practitioner, who is qualified in occupational health medicine and who has been appointed by the Committee under regulation 20(4) of those Regulations.

• (2) The independent registered medical practitioner must be in a position to certify and must include in his certification a statement that—

• (a) he has not previously advised, or given an opinion on or otherwise been involved in the particular case for which the certificate has been requested; and

• (b) he is not acting, and has not at any time acted, as the representative of the member, the employing authority or any other party in relation to the same case.

• (3) The Committee and the independent registered medical practitioner must have regard to guidance given by the Department when carrying out their function under this regulation, when making an ill-health determination.

Notification of first instance decisions

52

• (1) Every person whose rights or liabilities are affected by a decision under regulation 50 (first instance decisions: general) or 51 (first instance determinations: ill-health) shall be notified of it by the Committee or the employing authority which made it as soon as is reasonably practicable.

• (2) A notification shall include—

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

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

• (c) in the case of a notification under paragraphs (a) or (b) a conspicuous statement directing the person’s attention to—

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

• (ii) his right under regulation 54 (right to apply for an appointed person to review a decision) to make an application to an appointed person, the address at which he may be contacted and his job title; and

• (iii) his right under regulation 56 (reference of disagreement to the Committee) to apply to the Committee for a reconsideration of the matter within the time limit referred to in that regulation; and

• (d) in the case of a decision by an employing authority made under regulation 50, a conspicuous statement directing the person’s attention to—

• (i) the employing authority’s address from which he may obtain further information about the decision; and

• (ii) his right of appeal to the county court under regulation 59 (referral of decisions under regulation 50(1) to the county court).

Appointment of persons to resolve disputes

53

• (1) The Committee must appoint a panel of persons it considers to be suitably qualified for the purpose of resolving disagreements in respect of which an application is made under regulation 54 (right to apply for an appointed person to review a decision).

• (2) For this Part the persons appointed under paragraph (1) are “appointed persons”.

• (3) An application under regulation 54 may be decided by one or more appointed persons (and references to “the appropriate appointed person”, in relation to any application, are to the appointed person or persons to whom the application in question is referred).

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

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

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

• (7) The Committee shall determine—

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

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

Right to apply for an appointed person to review a decision

54

• (1) Where there is a disagreement about a matter in relation to the Scheme between a member or an alternative applicant and the Committee, the member or, as the case may be, the alternative applicant may—

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

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

• (2) These persons are alternative applicants—

• (a) a widow, widower, surviving civil partner or ... cohabiting partner (as defined in regulation 25 of the Benefits Regulations) of a deceased member;

• (b) a dependant of a deceased member or any other person to whom benefits in respect of him may be paid;

• (c) a prospective member;

• (d) a pension credit member;

• (e) a person entitled to a pension credit;

• (f) a person who ceased to be a member, or to fall within sub-paragraph (a), (b), (c), (d) or (e) during the period of 6 months ending with the date of the application; and

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

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

• (4) An application by—

• (a) a member or a prospective member;

• (b) a person who has ceased to be a member or prospective member during the period of 6 months ending with the date of the application; or

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

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

• (5) An application by—

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

• (b) a person who ceased to be such a person or member during the period of 6 months ending with the date of the application; or

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

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

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

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

• (b) his relationship to the member; and

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

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

• (8) The application must be accompanied by a copy of any written notification issued under regulation 52 (notification of first instance decisions).

• (9) The application must be made before the end of the period of 6 months beginning with the relevant date or such further period as the appropriate appointed person considers reasonable.

• (10) Where the disagreement relates to a decision under regulation 51 (first instance determinations: ill-health), the relevant date is the date notification of it is given under regulation 52.

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

Notice of decisions by the appointed person under regulation 54

55

• (1) A decision on the matters raised by an application under regulation 54 (right to apply for an appointed person to review a decision) must be issued by the appropriate appointed person—

• (a) to the applicant; and

• (b) to the Committee,

by notice in writing before the expiry of the period of 2 months beginning with the date the application was received.

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

• (3) A notice under paragraph (1) must include—

• (a) a statement of the decision;

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

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

• (d) a reference to the rights of the applicant to refer the disagreement for reconsideration by the Committee under regulation 56 (reference of disagreement to the Committee), specifying the time within which he may do so; and

• (e) a statement that the Pensions Advisory Service[^f00033] is available to assist members and beneficiaries of the Scheme in connection with any difficulty with the Scheme which remains unresolved and the address at which it may be contacted.

Reference of disagreement to the Committee

56

• (1) Where an application about a disagreement has been made under regulation 54 (right to apply for an appointed person to review a decision), an application may be made to the Committee to reconsider the disagreement by the person who applied under regulation 54.

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

• (3) An application made by the person who applied under regulation 54 must set out the matters required by paragraph (4), (5) or (6) as the case may be, of that regulation to be included in his application.

• (4) The application must be accompanied by a copy of any written notification issued under regulation 52 (notification of first instance decisions).

• (5) Where notice of a decision on the application under regulation 54 has been issued, the application under this regulation must state why the applicant is dissatisfied with that decision and be accompanied by a copy of that notice.

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

• (7) An application for reconsideration may only be made before the expiry of the period of 6 months beginning with the relevant date.

• (8) Where notice of a decision on the matters raised by the application under regulation 54 has been issued, the relevant date is the date of that notice.

• (9) Where—

• (a) an interim reply has been sent out under regulation 55(2) (notice of decisions by the appointed person under regulation 54); but

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

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

• (10) Where no notice of decision has been issued or interim reply has been sent before the expiry of the period of 3 months beginning with the date the application under regulation 54 was made, the relevant date is the date with which that period expires.

Notice of decisions by the Committee under regulation 56

57

• (1) The Committee must issue its decision on the matters raised by an application under regulation 56 (reference of disagreement to the Committee) to the parties to the disagreement by notice in writing before the expiry of the period of 2 months beginning with the date the application was received (but see paragraph (2)).

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

• (3) A notice under paragraph (1) must include—

• (a) a statement of the decision;

• (b) in a case where there has been a decision made under regulation 55 (notice of decisions by the appointed person under regulation 54), an explanation as to whether and, if so, to what extent that decision is confirmed or replaced;

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

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

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

• (f) a statement that the Pensions Ombudsman may investigate and determine any complaint or dispute of fact or law in relation to the Scheme made or referred in accordance with the 1993 Act[^f00034] and of the address at which he may be contacted.

Rights of representation

58

• (1) An application under regulation 54 (right to apply for an appointed person to review a decision) or 56 (reference of disagreement to the Committee) may be made or continued on behalf of the applicant by a representative nominated by him.

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

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

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

• (5) Where a representative’s address is not to be so used, the appropriate appointed person or the Committee, as the case may be, must send to the applicant a copy of a decision under regulation 55(1) (notice of decisions by the appointed person under regulation 54) or 57(1) (notice of decisions by the Committee under regulation 56) or an interim reply under regulation 55(2) or 57(2).

Referral of decisions under regulation 50(1) to the county court

59

Where an employing authority has either decided or failed to decide such question as is mentioned in regulation 50(1) (first instance decisions: general), that question shall be determined by the county court ....

PART 7 — POLICY STATEMENTS AND INFORMATION

Exchange of information by authorities

60

• (1) An employing authority which is not the Committee must—

• (a) inform the Committee of all decisions made by the employing authority under Part 6 or this Part concerning members; and

• (b) give the Committee such other information as it requires for discharging its functions under the Scheme.

• (2) If—

• (a) the Committee makes any decision under Part 6 or this Part about a person for whom it is not the employing authority; and

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

the Committee must give the employing authority that information.

Pension administration strategy

61

• (1) The Committee may prepare a written statement of its policies in relation to such of the matters mentioned in paragraph (2) as it considers appropriate (“its pension administration strategy”) and, where it does so, paragraphs (3) to (7) apply.

• (2) The matters are—

• (a) procedures for liaison and communication with employing authorities;

• (b) the establishment of levels of performance which the Committee and employing authorities are expected to achieve in carrying out their Scheme functions by—

• (i) the setting of performance targets;

• (ii) the making of agreements about levels of performance and associated matters; or

• (iii) such other means as the Committee considers appropriate;

• (c) procedures which aim to secure that the Committee and employing authorities comply with statutory requirements in respect of Scheme functions and with any agreement about levels of performance;

• (d) procedures for improving communication between the Committee and employing authorities in respect of information relating to Scheme functions;

• (e) the circumstances in which the Committee may consider giving written notice to such an employing authority under regulation 38(2) (additional costs arising from employing authority’s level of performance) on account of that authority’s unsatisfactory performance in carrying out its Scheme functions when measured against levels of performance established under sub-paragraph (b);

• (f) the publication by the Committee of annual reports dealing with—

• (i) the extent to which the Committee and employing authorities have achieved the levels of performance established under sub-paragraph (b); and

• (ii) such other matters arising from the pension administration strategy as it considers appropriate; and

• (g) such other matters as appear to the Committee, after consulting the employing authorities and such other persons as it considers appropriate, to be suitable for inclusion in that strategy.

• (3) The Committee must—

• (a) keep its pension administration strategy under review; and

• (b) make such revisions as are appropriate following a material change in its policies in relation to any matters contained in the strategy.

• (4) In preparing or reviewing and making revisions to its pension administration strategy the Committee must consult employing authorities and such other persons as it considers appropriate.

• (5) The Committee must publish—

• (a) its pension administration strategy; and

• (b) where revisions are made to it, the strategy as revised.

• (6) When the Committee publishes its pension administration strategy, or that strategy as revised, it must send a copy of it to each employing authority and to the Department.

• (7) The Committee and employing authorities must have regard to the current version of any pension administration strategy when carrying out their Scheme functions.

• (8) In this regulation references to the functions of the Committee include, where applicable, its functions as an employing authority.

Exercise of discretionary functions: policy statements

62

• (1) Each employing authority must prepare a written statement of its policy in relation to the exercise of its functions under regulations 12 (power of employing authority to increase total membership of members), 13 (power of employing authority to award additional pension), 18 (flexible retirement) and 30 (choice of early payment of pension) of the Benefits Regulations.

• (2) Before the expiry of the period of 4 months beginning with the commencement date each employing authority shall send a copy of its statement to the Committee and must publish its statement.

• (3) An employing authority must—

• (a) keep its statement under review; and

• (b) make such revisions as are appropriate following a change in its policy.

• (4) Where, as a result of a review under paragraph (3), an employing authority determines to amend its policy, it must send a copy of the statement of the amended policy to the Committee before the expiry of a period of one month beginning with the date any such revisions are made and must publish the revised statement.

• (5) In preparing or reviewing and making revisions to its policy statement an employing authority must have regard to the extent to which the exercise of any of the functions mentioned in paragraph (1) in accordance with its policy could lead to a serious loss of confidence in the public service.

Communication policy statements

63

• (1) The Committee must prepare, maintain and publish a written statement setting out its policy concerning communications with—

• (a) members;

• (b) representatives of members;

• (c) prospective members; and

• (d) employing authorities.

• (2) In particular, the statement must set out its policy on—

• (a) the provision of information and publicity about the Scheme to members, representatives of members and employing authorities;

• (b) the format, frequency and method of distributing such information or publicity; and

• (c) the promotion of the Scheme to prospective members and their employing authorities.

• (3) The statement published under regulation 108B of the 2002 Regulations[^f00035] must be revised and published by the Committee following such material change in its policy on any of the matters referred to in paragraph (2).

Annual benefit statements

64

• (1) The Committee shall issue an annual benefit statement to each of its active, deferred and pension credit members.

• (2) The first such statement must be issued on or before 1 April 2011 and subsequent statements must issue on or before 1st April in each year after that year.

• (3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement in respect of 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 an active member (excluding those who are members by virtue of being variable-time employees), is capable of being accrued by him if he remains in the Scheme until his normal retirement age.

• (4) The illustration shall be calculated—

• (a) in the case of active members, on the member’s pensionable pay (or, in the case of part-time employees, the whole-time equivalent) for the 12 month period ending with the relevant date;

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

• (c) in the case of pension credit members, in accordance with regulation 90 (calculation), but with the substitution in paragraph (1) of that regulation of “the relevant date” for “normal benefit age”.

• (5) The relevant date is—

• (a) 31st March prior to the date that the statement is issued; or

• (b) such later date as the Committee may choose.

Information to be supplied by employees

65

• (1) Before the expiry of the period of 3 months beginning with the date a person becomes a member, the employing authority must ask him in writing for the documents specified in paragraph (2).

• (2) Those documents are—

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

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

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

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

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

PART 8 — SPECIAL ADJUSTMENTS

Statements of policy concerning abatement of retirement pensions in new employment

66

• (1) The Committee must formulate and keep under review its policy concerning abatement (that is, the extent, if any, to which the amount of retirement pension payable to a member from any fund maintained by it under the Scheme should be reduced (or whether it should be extinguished) where the member has entered new employment with an employing authority).

• (2) Before formulating that policy the Committee must consult with the employing authorities.

• (3) Before the expiry of the period of 4 months beginning with the commencement date, the Committee shall publish a statement as to the policy which is being applied by it where a member who is so entitled enters such new employment on or after that date.

• (4) Where, as a result of reviewing its policy concerning abatement, the Committee determines to amend it, it must publish a statement of the amended policy before the expiry of the period of one month beginning with the date of its determination.

• (5) In formulating its policy concerning abatement, the Committee must have regard to—

• (a) the level of potential financial gain at which it wishes abatement to apply;

• (b) the administrative costs which are likely to be incurred as a result of abatement in the different circumstances in which it may occur; and

• (c) the extent to which a policy not to apply abatement could lead to a serious loss of confidence in the public service.

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

Application of abatement policy in individual cases

67

• (1) Where a member who is entitled to the payment of a retirement pension proposes to enter a new employment with an employing authority, he must inform the employer about that entitlement.

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

• (3) The Committee—

• (a) must have regard to regulation 12 (application of abatement policy in individual cases) of the Transitional Regulations;

• (b) must apply the policy published by it under regulation 66 (statements of policy concerning abatement of retirement pensions in new employment) to the member; and

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

• (4) Any retirement pension paid following a request under regulation 18(1) (flexible retirement) of the Benefits Regulations is not subject to abatement under regulation 66 in respect of any subsequent employment with the employing authority who is his employing authority at the date of his request.

Forfeiture of pension rights after conviction of employment-related offences

68

• (1) If a member is convicted of a relevant offence, his former employing authority may apply to a Minister of the Crown who may issue a forfeiture certificate.

• (2) Where a forfeiture certificate is issued the member’s former employing authority may direct that any of the rights in respect of him under the Benefits Regulations, these Regulations or the former Regulations as respects his previous membership are forfeited.

• (3) A relevant offence is an offence, committed in connection with an employment in which the person convicted is a member, and because of which he has left that employment.

• (4) A forfeiture certificate is a certificate that the offence—

• (a) was gravely injurious to the State; or

• (b) is liable to lead to serious loss of confidence in the public service.

• (5) If the former employing authority incurred loss as a direct consequence of the relevant offence, it may only give a direction under paragraph (2) if it is unable to recover its loss under regulation 70 (recovery or retention where former member has misconduct obligation) or 72 (transfer of sums from the fund to compensate for a former member’s misconduct) or otherwise, except after an unreasonable time or at disproportionate cost.

• (6) A direction under paragraph (2) may only be given if an application to a Minister of the Crown for a forfeiture certificate has been made by the former employing authority before the expiry of the period of 3 months beginning with the date of the conviction.

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

Interim payments directions

69

• (1) If—

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

• (b) a forfeiture certificate has been issued under regulation 68(1) (forfeiture of pension rights after conviction of employment-related offences) in respect of that offence,

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

• (2) But his former employing authority may not give such a direction if it has given any direction under regulation 68(2) (“a forfeiture direction”).

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

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

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

• (6) An interim payments direction is not a decision under regulation 50 (first instance decisions – general) as to any person’s entitlement to a benefit.

• (7) Payments in accordance with an interim payments direction shall be deemed to be payments in respect of a benefit to which the recipient was entitled (regardless of any contrary forfeiture direction or decision under regulation 50).

Recovery or retention where former member has misconduct obligation

70

• (1) This regulation applies where a person—

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

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

• (c) is entitled to benefits under the Benefits Regulations.

• (2) The former employing authority may recover or retain out of the fund or admission agreement fund—

• (a) the amount of the monetary obligation; or

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

whichever is less.

• (3) The rights specified in paragraph (2)(b) do not include rights enjoyed by virtue of the receipt of a transfer value or credited by virtue of ARCs, ASBCs, AVCs or SCAVCs.

• (4) The former employing authority must give the former employee—

• (a) not less than 3 months notice of the amount to be recovered or retained under paragraph (2); and

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

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

Protection of guaranteed minimum pension rights

71

• (1) The power—

• (a) to give directions under regulation 68(2) (forfeiture of pension rights after conviction of employment-related offences); or

• (b) to recover or retain amounts under regulation 70(2) (recovery or retention where former member has misconduct obligation),

may not be exercised so as to deprive a person of his guaranteed minimum pension or any widow’s, widower’s or surviving civil partner’s guaranteed minimum pension.

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

• (a) because of the offence of treason; or

• (b) because of one or more offences under the Official Secrets Acts 1911 to 1989[^f00036] for which the former member has been sentenced on the same occasion to—

• (i) a term of imprisonment of at least 10 years; or

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

Transfer of sums from the fund to compensate for former member’s misconduct

72

• (1) This regulation applies where—

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

• (i) an offence involving fraud; or

• (ii) grave misconduct,

in either case in connection with that employment;

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

• (c) either—

• (i) the former employee became entitled to benefits under the Benefits Regulations and these Regulations or the 2002 Regulations and a forfeiture direction has been given; or

• (ii) he did not become so entitled and on leaving the employment became entitled to a return of contributions under regulation 41 (rights to return to contributions) (whether or not he has waived his right).

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

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

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

• (5) An appropriate amount is an amount not exceeding—

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

• (b) the amount of any contributions which could have been returned to the former employee, or paid to his spouse, civil partner, ... cohabiting partner or a dependant, under regulation 42(2) (exclusion of rights to return of contributions) or regulation 89(2) (exclusion of rights to return of contributions) of the 2002 Regulations, less the amount of any contributions which have been so returned or paid,

whichever is the less.

• (6) If after making a payment under paragraph (3) the Committee is required to make any transfer payment under Chapter 4 or Chapter 5 of Part 4 of the 1993 Act[^f00037] or under regulation 77 (bulk transfers (transfers of undertakings), etc.) for a former employee, the former employing authority must repay it, if requested to do so.

PART 9 — TRANSFERS

Interpretation of Part

73

In this Part—

• “Chapters 4 and 5” means Chapters 4 and 5 of Part 4 of the 1993 Act (transfer values and early leavers)

• “club scheme” means a registered pension scheme which—(except where it is established and maintained in the Channel Islands or the Isle of Man) is a registered scheme;provides benefits calculated by reference to final pay;is open to new participants, or is a closed scheme the trustees or managers of which also provide an open scheme which is a club scheme for new employees of the same employer and of the same grade or level of post as the participants in the closed scheme; andcomplies with reciprocal arrangements for the payment and receipt of transfer values with the schemes made under Article 9 of the Order of 1972[^f00038].

Application of Chapter 4, etc.

74

• (1) For the purposes of—

• (a) sections 8C[^f00039] (requirements as to transfer, commutation, etc. for contracting out), 15 (discharge of liability) and 16 (transfer of accrued rights) of the 1993 Act;

• (b) Chapters 4 and 5; and

• (c) any regulations made under any of those sections or Chapters 4 and 5,

of the 1993 Act, the managers of the Scheme in relation to a member are the Committee.

• (2) A member with a period of membership of under 3 months shall have the same rights to a cash transfer as if the 3 month condition in section 97AA (1)(b)(i) of the 1993 Act[^f00040] were satisfied and Chapter 5 applied to him.

• (3) Despite regulation 2 of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996[^f00041] (pre-1986 leavers), Chapters 4 and 5 shall apply to all members of the Scheme regardless of the date of termination of their pensionable service.

• (4) Regulation 5 of those Regulations (treatment of a number of employments as a single employment) only applies if the employments are treated as a single employment for the purposes of the Scheme.

• (5) Regulation 10(2)(a) of those Regulations (interest on late payment of cash equivalents) does not apply where the member has required the cash equivalent to be paid to a club scheme.

• (6) Regulation 18 (termination of pensionable service in certain circumstances to be disregarded) of those Regulations only applies if, in any case, no election has been made under regulation 12(1) (re-employed and rejoining deferred members) or 13 (concurrent employments) to have the service which terminated aggregated with later or concurrent service or no election has been made under regulation 41(4) (rights to return of contributions).

• (7) For this regulation and regulation 75 (rights to payment out of the fund)—

• (a) the Committee, in relation to a member, is the body maintaining the pension fund to which he is contributing immediately before his pensionable service terminated; but

• (b) if that fund has been closed, the Committee is the body which would be liable to pay him his pension for that employment if he had been entitled to receive payment of such a pension when his pensionable service terminated.

• (8) In this regulation, “pensionable service” has the same meaning as in section 66 of the 1993 Act.

Rights to payment out of the fund

75

• (1) A member may apply for a transfer under Chapter 4 or 5 (as modified by regulation 74 (application of Chapter 4, etc.)) and where he does so the amount of any transfer payment (as defined in regulation 77(4)(a) (bulk transfers (transfer of undertakings), etc.) due in respect of the member under the relevant Chapter may only be paid by the Committee from the fund or admission agreement fund if it is a recognised transfer (within the meaning of section 169 of the Finance Act 2004[^f00042]).

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

• (3) Paragraph (2) overrides anything to the contrary in—

• (a) the former Regulations;

• (b) the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002[^f00043]; or

• (c) any other provision under these Regulations, the Benefits Regulations or the Transitional Regulations.

Contracting-out requirements affecting transfers out

76

• (1) There must be a deduction from the transfer payment to be made in respect of any person—

• (a) the amount of any contributions equivalent premium payable pursuant to section 51 of the 1993 Act; or

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

• (2) But the amount mentioned in paragraph (1) may not be deducted where the transfer payment is made to a registered pension scheme which is contracted out.

• (3) Where the amount mentioned in paragraph (1)(a) is deducted, the Committee must use that amount to pay the premium.

• (4) Where the amount mentioned in paragraph (1)(b) is deducted, the Committee may use the amount in preserving the liability mentioned in that paragraph in the fund or admission agreement fund, unless the member wishes a transfer payment in respect of it to be paid to the trustees or managers of a non-contracted-out registered pension scheme.

• (5) Contracted-out rights, in relation to a member, are—

• (a) his and his surviving spouse’s, civil partner’s or cohabiting partner’s rights to guaranteed minimum pensions; and

• (b) his section 5(2B) rights (as defined in regulation 1(2) of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996[^f00044]).

Bulk transfers (transfer of undertakings), etc.

77

• (1) This regulation applies where—

• (a) two or more members’ active membership ends on their joining a registered non-local government scheme (“the new scheme”);

• (b) it is agreed by—

• (i) the Committee;

• (ii) the members employing authorities (if different); and

• (iii) the trustees or managers of the new scheme,

that a payment should be made under this regulation; and

• (c) the members—

• (i) agree in writing that that payment should be made instead of any payment which they otherwise might require to be made under Chapter 4 or 5; and

• (ii) waive any rights they might have under those Chapters by virtue of the cessation of their active membership.

• (2) The Committee must not give its agreement under paragraph (1)(b) unless it is satisfied that the rights that each of the members will acquire under the new scheme are at least equivalent to those which he would have obtained if the transfer value had been paid to the same scheme under Chapter 4 or 5, as it applies by virtue of regulation 74 (application of Chapter 4, etc.) (assuming in any case where the member would not be entitled to such a payment that he was).

• (3) The Committee must provide each member with sufficient information in writing to check that the requirement of paragraph (2) is satisfied before he agrees as mentioned in paragraph (1)(c).

• (4) The Committee must—

• (a) set aside (whether in cash or in assets or both) such part of the fund or admission agreement fund (“the transfer payment”) as an actuary appointed by it and an actuary appointed by the trustees or managers of the new scheme for the purpose may agree as appropriate for the acquisition of such rights in that scheme as they may so agree; and

• (b) pay or transfer it to the trustees or managers of the new scheme for the benefit of the relevant members.

• (5) The Committee must certify to the new scheme’s trustees or managers the amount included in the transfer payment which represents each member’s contributions and interest on them.

• (6) Where a transfer payment is to be or has been made under this regulation, no other payment or transfer of assets shall be made from the fund or admission agreement fund by reason of membership covered by the transfer payment.

• (7) Paragraph (6) overrides anything to the contrary in—

• (a) the former Regulations;

• (b) the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002; or

• (c) these Regulations, or the Benefits Regulations.

Calculation of amount of transfer payment under regulation 77

78

• (1) The amount of the transfer payment to be paid under regulation 77 (bulk transfers (transfer of undertakings), etc.) is the amount determined by an actuary appointed by the Committee to be equal to the value at the date the members join the new scheme—

• (a) of the actual and potential liabilities payable from the fund or admission agreement fund which have then accrued in respect of the members and the persons who are or may become entitled to benefits under the Scheme through them; or

• (b) is the balance of the employing authority’s assets after ensuring that its deferred members and pensioner members liabilities which are not transferred, are fully funded.

• (2) The actuary may make such adjustments as he thinks fit in calculating that amount and, in particular, as respects the period from that date to the date of actual payment of the transfer value.

• (3) He must specify in his valuation the actuarial assumptions he has used in making it.

• (4) The employing authority shall bear the costs of determining the appropriate part of the fund or admission agreement fund and apportioning that fund.

• (5) But if there is more than one employing authority involved, each shall bear such part of the costs as the actuary determines to be appropriate.

Inward transfers of pension rights

79

• (1) If a person who becomes an active member has relevant pension rights, he may request the Committee to accept a transfer value for some or all those rights from the relevant transferor.

• (2) Relevant rights are—

• (a) accrued rights under a registered scheme other than rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit; and

• (b) accrued rights under a European pensions institution as defined in Article 269(8) of the Pensions (Northern Ireland) Order 2005.

• (3) Accrued rights under a registered scheme include rights to preserved benefits and rights appropriately secured under section 19 of the 1993 Act.

• (4) The relevant transferor is the trustees or managers of the scheme under which the transferring person’s relevant pension rights arise.

• (5) But the relevant transferor for the rights specified in paragraph (3) is the trustees or managers of the scheme, or the insurance company, to which a payment in respect of his accrued rights has been made.

• (6) A request from a transferring person under paragraph (1) must be made by notice in writing.

• (7) That notice must be given before the expiry of the period of 12 months beginning with the date he became an active member (or such longer period as the Committee may allow).

• (8) Where a request under paragraph (1) is duly made the Committee may accept the transfer value and credit it to the fund or admission agreement fund.

Right to count credited period

80

• (1) Where the transfer value has been accepted under regulation 79 (inward transfers of pension rights), the member may count the credited period as a period of membership for these Regulations and the Benefits Regulations[^f00045].

• (2) If the transfer value—

• (a) is paid by the trustees or managers of a club scheme and the member has made the request under regulation 79 before the expiry of 12 months beginning with the date he became an active member;

• (b) represents all the rights relating to the member in that scheme; and

• (c) has been calculated—

• (i) in a case where Chapter 4 or 5 applies, in accordance with that Chapter; and

• (ii) otherwise, in a manner consistent with that prescribed under the relevant Chapter,

the credited period is the period which, if used to calculate a transfer value to be paid by the Scheme, would produce an amount equal to the transfer value received.

• (3) If paragraph (2) does not apply, the credited period must be calculated in a manner consistent with Chapter 4 or 5.

• (4) In calculating the credited period under paragraph (3) due allowance must be given for the expected increase in the member’s pensionable pay between the date he became a member (or, if more than 12 months later, the date on which the transfer value is received) and his normal retirement age.

• (5) The Committee must give the member a written notice—

• (a) stating the period of membership he may count under paragraph (1); and

• (b) containing a conspicuous statement giving the address from which further information may be obtained.

Community scheme transferees

81

• (1) The persons mentioned in paragraph (2) are entitled to such rights under the Scheme as are specified in guidance issued by the Government Actuary.

• (2) Those persons are—

• (a) a person who became employed by a Community institution after having been employed in local government employment; or

• (b) a surviving spouse, civil partner, ... cohabiting partner, dependant or an eligible child of such a person.

• (3) In this regulation—

• (a) “Community institution” means a body treated as one of the Communities’ institutions for the purposes of the Communities’ scheme; and

• (b) “the Communities’ scheme” means the pension scheme provided for officials and other servants of the Communities in accordance with regulations adopted by the Council of the European Communities.

PART 10 — PENSION SHARING

PRELIMINARY PROVISIONS

Pension debit member

82

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

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

SHARING OF RIGHTS UNDER THE SCHEME

Interpretation

83

References in this Part to a pension credit member are to that person in relation to his pension credit rights and not in relation to any other rights he may have under the Scheme.

Discharge of liability for pension credit rights

84

• (1) The Committee may discharge its liability in respect of a pension credit in accordance with either paragraph 1(2) or 1(3) of Schedule 5 of the 1999 Order[^f00046].

• (2) Where the Committee discharges its liability by conferring pension credit rights on the person entitled to the pension credit, those shall be to—

• (a) a pension and if applicable a lump sum grant; and

• (b) a death grant.

• (3) A pension credit member is not entitled to a lump sum grant if the transferor has been paid a retirement grant before the valuation date.

• (4) The pension at the valuation date shall be calculated—

• (a) by a reference to the value of the pension credit member’s pension credit rights calculated in accordance with regulation 10 of the Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000[^f00047]; and

• (b) in accordance with guidance issued by the Government Actuary.

Aggregation

85

• (1) Pension credit rights or pension credit benefits may not be aggregated with any other rights or benefits under the Scheme (including those attributable to a different pension credit).

• (2) Where a pension credit member is also an active member, he may not count any period which he may count for any purpose as a period of membership in connection with his pension credit benefits towards the membership period required before he is entitled to any benefit which relates to his active membership, or in the calculation of that benefit.

Death of a person entitled to a pension credit before discharge

86

• (1) Where a person entitled to a pension credit dies before liability in respect of his pension credit has been discharged in accordance with regulation 84(1) (discharge of liability for pension credit rights), such liability shall be discharged by the Committee by payment of a lump sum.

• (2) The lump sum shall be equal to 3 times the annual rate of the pension that would have been paid to him if on the date of his death he had become entitled to a pension as a pension credit member, calculated in accordance with guidance issued by the Government Actuary.

• (3) The Committee shall pay the lump sum to the deceased’s personal representatives.

Safeguarded rights

87

• (1) A pension credit member’s safeguarded rights for the purposes of the Scheme and of the 1993 Act and regulations made under that Act are such of his rights falling with section 64A(1) of that Act[^f00048] as represent the safeguarded percentage of the rights acquired by him in the Scheme by virtue of the pension credit.

• (2) The “safeguarded percentage” is the percentage of the shareable rights by reference to which the amount of the pension credit is determined which are contracted-out rights.

• (3) “Contracted-out rights” has the meaning given in section 64A(5) of the 1993 Act.

Valuation date

88

For the purposes of—

• (a) calculating the cash equivalent referred to in Article 27(2) of the 1999 Order; and

• (b) regulation 84(3) and (4) (discharge of liability for pension credit rights),

the valuation date shall be the first day of the implementation period as defined in Article 31(1) of that Order.

PENSION CREDIT MEMBERS AND PENSION CREDIT

Application of the Regulations to pension credit members

89

Part 1 (preliminary), regulations 46 (interest on late payment of certain benefits), 47 (payments due in respect of deceased persons) and 48 (non-assignability) and Parts 6 (determination of questions and disputes) and 7 (policy statements and information) apply to a pension credit member.

Calculation

90

• (1) The annual rate of the pension at normal benefit age shall be the pension calculated as referred to in regulation 84(4) (discharge of liability for pension credit rights), increased in accordance with the Pensions (Increase) Act (Northern Ireland) 1971[^f00049] and, if applicable, the Pensions Increase (Northern Ireland) Order 1974[^f00050] from the day on which the pension sharing order takes effect.

• (2) Where applicable, the lump sum grant shall be equal to 3 times the annual rate of pension.

Payment of benefits

91

• (1) Subject to paragraph (4), a pension credit member who attains normal benefit age is entitled to the immediate payment of a pension and, if applicable, a lump sum grant.

• (2) The pension and if applicable the lump sum grant are payable from the fund or admission agreement fund.

• (3) The pension is payable for life.

• (4) A pension credit member may apply in writing to the Committee for the benefits payable under paragraph (1) to be paid at or after age 55 (but before normal benefit age), and such benefits shall be reduced by the amounts as are shown to be appropriate in guidance issued by the Government Actuary.

• (5) Where paragraph (4) applies the benefits shall be payable from the date the Committee receives the application.

Death grants: pension credit members

92

• (1) Regulations 23 (death grants: active members), 32 (death grants: deferred members) and 35 (death grants: pensioner members) of the Benefits Regulations shall apply in relation to a pension credit member.

• (2) The Committee at its absolute discretion may make payments of a death grant to or for the benefit of the pension credit member’s nominee or personal representatives, or any person appearing to the Committee to have been his relative or dependant at any time.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commutation: small pensions

93

• (1) Regulation 39 (commutation: small pensions) of the Benefits Regulations shall apply if as a result of a pension sharing order the annual rate of the retirement pension which a member who has attained normal benefit age is entitled to be paid falls below the sum mentioned in that regulation.

• (2) Regulation 39 of those Regulations shall apply in respect of the retirement pension payable to a pension credit member in respect of a pension credit and the amount of that pension shall for the purpose of this regulation be aggregated with any other pension payable to that member under the Scheme.

TRANSFERS

Transfers out

94

For the purposes of Chapter 2 of Part 4A[^f00051] (requirements relating to pension credit benefits) of the 1993 Act, the managers of the Scheme in relation to a pension credit member is the Committee.

Transfers in

95

• (1) A pension credit member is not entitled to request the Committee to accept a transfer value for relevant pension rights and the Committee must not accept a transfer value of such rights where they have accrued to a pension credit member.

• (2) “Relevant pension rights” has the meaning given in regulation 79(2) (inward transfers of pension rights).

SCHEDULE 1 — INTERPRETATION

• “the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993[^f00052];

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00053];

• “the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00054];

• “the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002[^f00055];

• “active member” has the same meaning as in Article 121(1) of the Pensions Order[^f00056];

• “actuary” means a Fellow of the Institute and Faculty of Actuaries;

• “admission agreement”, in relation to an admission body, means an agreement that all, or any designated class, of the body’s employees may be members;

• “admission agreement fund” means a pension fund established under regulation 28 (admission agreement funds);

• “admission body” means a body mentioned in regulation 4(2) (employees of community admission bodies) or regulation 5(2) (employees of transferee admission bodies);

• “appropriate policy” means a policy of insurance or an annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the 1993 Act;

• “ARCs” means additional regular contributions as referred to in regulation 19 (payment of additional regular contributions);

• “ASBCs” means additional survivor benefits contributions as referred to in regulation 20A;

• “AVCs” means additional voluntary contributions as referred to in regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions);

• “base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

• “Belfast Corporation Superannuation Scheme” means the superannuation scheme made by Belfast Corporation under section 5A of the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00057], on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;

• “benefit crystallisation event” shall be construed in accordance with section 216 of the Finance Act 2004[^f00058];

• “the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009[^f00059];

• “cancelling notice”, in relation to person’s relevant reserve forces service, means—an agreement, by a member who has not waived his right to receive a return of contributions under regulation 41 (rights to return of contributions) to receive a return of contributions; ora notice in writing given by the person to the Committee not later than 12 months after the end of the period of service to which the notice relates (or within such longer period as the Committee may allow) that the service should not be treated as relevant reserve forces service;

• “cohabiting partner” has the meaning given in regulation 1 (citation, commencement and interpretation) of the Benefits Regulations;

• “the Committee” means the Northern Ireland Local Government Officers’ Superannuation Committee established under section 1 of the Local Government (Superannuation) Act (Northern Ireland) 1950;