The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010

Made: 28th January 2010

Coming into operation: 26th February 2010

In accordance with section 12(4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Department to be appropriate.

PART 1 — INTRODUCTORY

Citation, commencement and effect

1

• (1) These Regulations may be cited as the Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010.

• (2) These Regulations shall come into operation on 26th February 2010 and, save as provided in paragraphs (3) and (4), shall have effect from 1st October 2009.

• (3) The following regulations shall have effect from 1st April 2008—

• (a) regulation 7;

• (b) regulation 8;

• (c) regulation 19(4) insofar as it relates to new sub-paragraph (11)(a) of regulation 15 of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00002];

• (d) regulation 62;

• (e) regulation 87(2) insofar as it relates to new sub-paragraph (2)(b) of regulation 212 of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008;

• (f) regulation 107.

• (4) The following regulations shall have effect from 1st April 2009—

• (a) regulation 3;

• (b) regulation 4(a);

• (c) regulation 14;

• (d) regulation 16(b) and (d);

• (e) regulation 33(2);

• (f) regulation 56(3) and (5)(b);

• (g) regulation 74(2).

PART 2 — AMENDMENT OF THE HEALTH AND PERSONAL SOCIAL SERVICES (SUPERANNUATION) REGULATIONS (NORTHERN IRELAND) 1995

Interpretation of Part 2

2

The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995[^f00003] shall be amended as provided by regulations 3 to 12.

3

In the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995—

• (a) any reference to the Agency shall be construed as a reference to the Regional Business Services Organisation (RBSO) established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009[^f00004]; and

• (b) any reference to a Health and Social Services Board shall be construed as a reference to the Regional Health and Social Care Board (RHSCB) established under section 7(1) of the Health and Social Care (Reform) Act 2009.

Amendment of regulation 2

4

In regulation 2 (Interpretation)—

• (a) in the definition of “employing authority”—

• (i) for,—

(h) as regards a person who is subject to a direction made under Article 12(6) of the Superannuation (Northern Ireland) Order 1972 and subject to such modifications to these Regulations as the Department may in any particular case direct, any employer of such a person that the Department agrees to treat as an employing authority for the purposes of these Regulations

; substitute—

(k) as regards a person who is subject to a direction made under Article 12(6) of the Superannuation (Northern Ireland) Order 1972 and subject to such modifications to these Regulations as the Department may in any particular case direct, any employer of such a person that the Department agrees to treat as an employing authority for the purposes of these Regulations

• (ii) after paragraph (k) add—

(l) “Health and Social Care Trust (HSC Trust)” established under section 1(3) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (m) “Regional Health and Social Care Board (RHSC Board)” established under section 7(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (n) “Regional Business Services Organisation (RBSO)” established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (o) “Patient and Client Council (PCC)” established under section 16(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (p) “Regional Agency for Public Health and Social Wellbeing (RAPHSW)” established under section 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;

• (iii) omit paragraphs (a), (b) and (c);

• (b) in the definition of “superannuable employment”, after “the scheme”, insert “in accordance with this Section”;

• (c) for the definition of “scheme” substitute—

• “Scheme” means the Health and Social Care (Pension Scheme) the rules of which are set out in these regulations and the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008;

Amendment of regulation 13B

5

• (1) Regulation 13B(2) (Re-assessment of ill-health condition determined under regulation 13A) is amended as provided by paragraphs (2) and (3).

• (2) At the end of sub-paragraph (c), omit “and”;

• (3) At the end of sub-paragraph (d), insert—

• ; and the member is not a 2008 Section Optant within the meaning of regulation 136A or 260A of the 2008 Section of the Scheme (application of Chapter 10 of Part 2 and Chapter 10 of Part 3, respectively) who has become entitled to a tier 2 ill-health pension under regulation 52 or 182 of that Section (which deals with early retirement on ill-health (active members and non contributing members)).

Amendment of regulation 25

6

For paragraph (3) of regulation 25 (Member dies after pension becomes payable), substitute—

(3) For the purposes of paragraph (2), no account will be taken of any reduction to the member’s pension under regulation 85 unless— (a) the member is a 2008 Section Optant within the meaning of regulation 136A or regulation 260A of the 2008 Section of the Scheme; and (b) on the date of the member’s death the member is an active or non-contributing member of that section.

Amendment of regulation 31E

7

In paragraph (1) of regulation 31E (Surviving nominated partner’s pension) for “who has superannuable service”, substitute “whose superannuable employment ceases”.

Amendment of regulation 34

8

In paragraph (2A)(b) of regulation 34 (Member dies in superannuable employment), omit “the member's”.

Amendment of regulation 35

9

For paragraph (2) of regulation 35 (Member dies after pension becomes payable), substitute—

(2) Subject to paragraphs (2A) and (8)— (a) the allowance will be calculated as described in whichever of paragraphs (3) or (4) apply; and (b) where the member was, on the date of the member’s death— (i) not a 2008 Section Optant within the meaning of regulation 136A or regulation 260A of the 2008 Section of the Scheme (application of Chapter 10 of Part 2 and Chapter 10 of Part 3, respectively), whose pensionable service— (aa) equalled, or exceeded, 10 years, as a proportion of the amount of the member’s pension based on that service; (bb) was less than 10 years, as a proportion of the amount the member’s pension would have been if it had been based on 10 years pensionable service, (ii) such a 2008 Section Optant, as a proportion of the amount of the member’s pension.

New regulation 97A

10

After regulation 97 (Accounts and actuarial reports) insert—

(97A) (1) The actuarial report referred to in regulation 97 (Accounts and actuarial reports) must specify— (a) a recommended contribution rate (RCR); and (b) a projected yield from members' contributions (PYM). (2) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995[^f00005] have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those Regulations, the actuarial report referred to in 97 (Accounts and actuarial reports) must also specify— (a) a recommended contribution rate (RCRI), as if the changes in England and Wales had been applied in Northern Ireland; and (b) a projected yield from members' contributions (PYMI) as if the changes in England and Wales had been applied in Northern Ireland. (3) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those Regulations, the initial employers' contribution rate (IECR) shall be calculated as RCRI minus PYMI. (4) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have not changed as a consequence of determinations made by the Secretary of State under regulation U4 of those Regulations, the initial employers' contribution rate (IECR) shall be calculated as RCR minus PYM. (5) Subject to paragraph (6) employing authorities shall pay contributions under regulation 11 (Contributions by employers) at the rate of IECR. (6) In the event that IECR is more than one percentage point greater or less than the rate payable by employing authorities in England and Wales under regulation U4 of the National Health Service Pension Scheme Regulations 1995, for the same period, the relevant member contribution rates and employer contribution rates will be subject to review by the Department having— (a) taken advice from the Scheme actuary: and (b) consulted with the Department of Finance and Personnel and such employee and employer representatives as appear to the Department to be appropriate.

Amendment of Schedule 2

11

• (1) Schedule 2 (Medical and dental practitioners) is amended as provided by paragraphs (2) and (3).

• (2) In paragraph 9 (Officer service treated as practitioner service)—

• (a) in sub-paragraph (1), omit “principal” (twice);

• (b) in sub-paragraph (3)(a), omit “principal”;

• (c) in sub-paragraph (3)(b), omit “principal”;

• (d) in sub-paragraph (5A)(a), omit “principal”;

• (e) after sub-paragraph (5B), add—

(5C) If— (a) any part of the period of a member’s officer service is treated as practitioner service for the purposes of sub-paragraph (1) or (5A) (“the converted service”) and; (b) any part of the converted service has been credited to the member as a result of a transfer-in under regulations 61 or 62 (but not regulation 81(2)) (“the converted service credit”), the amount of superannuable pay deemed to be received in respect of the converted service credit will be calculated in accordance with paragraph 18.

• (f) in sub-paragraph (8), for “been a principal practitioner” substitute “officer service before first becoming a practitioner”.

• (3) In paragraph 11A (Practitioners with benefits from both practitioner service and officer service) after sub-paragraph (5), add—

(6) A member who, before commencing the member’s final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods), and— (a) that officer service is preceded by an earlier period of practitioner service; and (b) some or all of the officer service is not concurrent with the practitioner service, shall, if it would be more favourable, be entitled to receive a separate pension and retirement lump sum for such part of that officer service that is not concurrent with the member’s practitioner service. (7) The amounts of pension and retirement lump sum referred to in sub-paragraph (6)— (a) shall be subject to a 1.5% increase for each whole year or part of a year within the increment period; (b) that increase shall be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act (Northern Ireland) 1971[^f00006]; and (c) that increase shall be effective immediately before the pension and lump sum become payable under these Regulations. (8) The increment period referred to in sub-paragraph (7) shall— (a) begin with the day immediately following the day on which the member’s service as an officer referred to in sub-paragraph (6) ceased for the last time; and (b) end with the day immediately before the pension and retirement lump sum become payable under these Regulations.

Schedules

12

Schedule 1 shall have effect.

PART 3 — AMENDMENT OF THE HEALTH AND SOCIAL CARE (PENSION SCHEME) REGULATIONS (NORTHERN IRELAND) 2008

Interpretation of Part 3

13

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00007] shall be amended as provided by regulations 14 to 105.

14

In the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008—

• (a) any reference to the Agency shall be construed as a reference to the Regional Business Services Organisation (RBSO) established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; and

• (b) any reference to a Health and Social Services Board shall be construed as a reference to the Regional Health and Social Care Board (RHSCB) established under section 7(1) of the Health and Social Care (Reform) Act 2009.

Amendment of regulation 5

15

In paragraphs (1) and (3) of regulation 5 (Provision of information relevant for tax purposes), for “these Regulations” substitute “this Section of the Scheme”.

Amendment of regulation 6

16

In Regulation 6 (Interpretation: general)—

• (a) at the appropriate place in the alphabetical order, insert—

• “2008 Section Optant” has the meaning given in regulation 136A;
• “the 1995 Section” means the section of the Health and Social Care Pension Scheme as set out in the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995;
• “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000[^f00008];
• “pension debit member” means a member of this Section of the Scheme whose benefits, or future benefits, under this Scheme have been reduced under Article 28 of the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00009] (Reduction under pension sharing order following divorce or nullity of marriage), whether before or after the member became a member of this Section of the Scheme;

• (b) in the definition of “employing authority”—

• (i) after paragraph (i) add—

(j) “Health and Social Care Trust (HSC Trust)” established under section 1(3) of the Health and Social Care (Reform) Act (Northern Ireland) 2009[^f00010]; (k) “Regional Health and Social Care Board (RHSCB)” established under section 7(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (l) “Regional Business Services Organisation (RBSO)” established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (m) “Patient and Client Council (PCC)” established under section 16(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009; (n) “Regional Agency for Public Health and Social Wellbeing (RAPHSW)” established under section 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009

• (ii) omit the definitions at paragraphs (a), (b) and (c);

• (c) omit the definition of “the HPSS Superannuation Scheme 1995”;

• (d) in the definition of “Host Board” from the full out words to the end substitute—

• means the Regional Health and Social Care Board (RHSCB) and such a person shall be deemed to be employed by the RHSCB for the purposes of this Part, except where regulation 31(7) or (8) applies; in respect of a dentist performer means the RHSCB.

• (e) for the definition of “the Scheme”, substitute—

• “the Scheme” means the Health and Social Care Pension Scheme the rules of which are set out in these regulations and the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995;

Amendment of regulation 7

17

In paragraph (1) of regulation 7 (Meaning of “pensionable service”)—

• (a) at the end of sub-paragraph (b), omit “and”;

• (b) after sub-paragraph (c), add—

• ; and any period of pensionable service the member is entitled to count under Chapter 10 of this Part.

Amendment of regulation 10

18

In paragraph (1) of regulation 10 (Meaning of “qualifying service”)—

• (a) at the end of sub-paragraph (d), omit “and”;

• (b) after sub-paragraph (f), insert—

• ; and in the case of a 2008 Section Optant, any period of qualifying service the member is entitled to count under Chapter 10 of this Part.

Amendment of regulation 15

19

• (1) Regulation 15 (Meaning of “reckonable pay”: general) is amended as provided by paragraphs (2) to (4).

• (2) In paragraph (2), after “19”, insert “, 136G and 136I to 136K”.

• (3) In the definition of “IRP” in paragraph (3), after “paragraph”, insert “(4),”.

• (4) After sub-paragraph (10), add—

(11) For the purposes of this regulation, pensionable service does not include— (a) any period of pensionable service that a member is entitled to count under Chapter 6 of this Part unless the transfer value payment in respect of that service is accepted from a corresponding 2008 scheme; (b) any period of pensionable service that a Section 2008 Optant is entitled to count under— (i) regulation 136C, (ii) regulation 136E, or (iii) regulation 136M.

Amendment of regulation 21

20

In paragraph 5 of regulation 21 (Eligibility: general)—

• (a) in sub-paragraphs (b) and (c) for “HPSS Superannuation Scheme 1995” substitute “the 1995 Section”;

• (b) for sub-paragraph (e)(ii), substitute—

(ii) became a deferred member of that Section on leaving that employment and has not since become a pensioner member of that Section between the date of leaving that employment and joining this Section of the Scheme, and

New regulation 21A

21

After regulation 21 (Eligibility: general), insert—

(21A) (1) A person is eligible to be an active member of this Section of the Scheme if— (a) the Department has accepted that person’s option to join this Section of the Scheme under Chapter 10 of this Part; and (b) that person is not prevented by regulation 22, 23 or 26 from so joining or continuing to be such an active member. (2) If a person referred to in paragraph (1)— (a) is entitled to a tier 1 ill-health pension under regulation 13A(3)(a) of the 1995 Regulations (Ill health pension on early retirement); and (b) as the result of a determination made by the Department under regulation 13B(3) of those Regulations (Re-assessment of ill health condition determined under regulation 13A), that person becomes entitled to a tier 2 ill-health pension in place of that tier 1 ill-health pension, that person shall cease to be eligible to be an active member of this Section of the Scheme from the date the Department makes that determination.

Amendment of regulation 31

22

After paragraph (6) of regulation 31 (Contributions by employing authorities: general), add—

(7) If a non-GP provider is— (a) an employing authority which is a GMS practice or an APMS contractor; or (b) a shareholder in such an employing authority, that non-GP provider must pay contributions, under this regulation to the Host Board. - This is subject to paragraph (8). (8) If a non-GP provider is a shareholder or partner in one or more employing authority referred to in paragraph (7), each employing authority must pay contributions under this regulation on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the Host Board.

Amendment of regulation 34

23

After paragraph (8) of regulation 34 (Member’s option to pay additional periodical contributions to purchase additional pension), add—

(9) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.

Amendment of regulation 36

24

After paragraph (6) of regulation 36 (Member’s option to pay lump sum contribution to purchase additional pension), add—

(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.

Amendment of regulation 37

25

After paragraph (5) of regulation 37 (Payment of additional lump sum contributions by employing authority), add—

(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.

Amendment of regulation 40

26

• (1) Regulation 40 (Effect of payment of additional contributions under this Chapter) is amended as provided by paragraphs (2) and (3).

• (2) In paragraph (3), after—

• (a) “(members' retirement benefits)” insert “or Chapter 10 of this Part”;

• (b) “49” insert “and 136U”.

• (3) After paragraph (10), add—

(11) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.

Amendment of regulation 42

27

After paragraph (5) of regulation 42 (Effect of part payment of periodical contributions), add—

(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.

Amendment of regulation 45

28

After paragraph (6) of regulation 45 (Normal retirement pensions), add—

(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 47

29

After paragraph (4) of regulation 47 (Late payment of pension with actuarial increase), add—

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 136U.

Amendment of regulation 48

30

After paragraph (4) of regulation 48 (Early payment of pensions with actuarial reduction), add—

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 49

31

After paragraph (9) of regulation 49 (Partial retirement (members aged at least 55)) add—

(10) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 52

32

• (1) Regulation 52 (Early retirement on ill-health (active members and non-contributing members)) is amended as provided by paragraphs (2) to (4).

• (2) For paragraph (5)(b), substitute—

(b) is not increased by the enhancement period in the circumstances referred to in sub-paragraph (a) if— (i) the member’s pensionable service before and after the break is treated separately under regulation 110, or (ii) the member’s pensionable service in respect of an earlier service credit is treated separately under regulation 136G.

• (3) In paragraph (17) for the definition of “permanently” substitute—

• “permanently” means— the period until age 65; and in the case of a 2008 Section Optant who, before joining this Section of the Scheme, was assessed by a medical adviser as being— permanently incapable of efficiently discharging their duties for the purposes of regulation 13A(2)(b)(i) of the 1995 Regulations (Ill health pension on early retirement), that Optant shall be deemed to be permanently incapable of discharging the duties of the Optant’s employment efficiently for the purposes of paragraph (2)(a), permanently incapable of regular employment of like duration for the purposes of regulation 13A(2)(b)(ii) of the 1995 Regulations, that Optant shall be deemed to be permanently incapable of engaging in regular employment of like duration for the purposes of paragraph (3)(a);

• (4) After paragraph (17), add—

(18) In the case of a 2008 Section Optant, this regulation is subject to regulations 136L and 136N to 136R.

Amendment of regulation 53

33

• (1) Regulation 53 (Re-assessment of entitlement to an ill-health pension determined under regulation 52) is amended as provided by paragraphs (2) and (3).

• (2) For paragraph (2), substitute—

(2) A member to whom a notice under paragraph (1)(b) has been given may apply to the Department for a review of whether the member subsequently meets the condition in regulation 52(3)(a) if— (a) the member makes the application in writing— (i) within three years of the date of issue of the notice, or (ii) in the case of a member who engages in further HSC employment during the period of three years referred to in paragraph (1)(b), before the first anniversary of the day on which that employment commences or, if sooner, before the end of that period; (b) the application for a review is accompanied by further written medical evidence— (i) relating to whether the condition in regulation 52(3)(a) is satisfied at the date of the Department’s review, and (ii) that evidence relates to the same physical or mental impairment as a result of which the member met the condition in regulation 52(2)(a); (c) no previous application for a review has been made under this paragraph; and (d) the member has not become entitled to a tier 2 ill-health pension in respect of any later service under regulation 113.

• (3) After paragraph (3), add—

(4) In the case of a 2008 Section Optant, this regulation is subject to regulations 136P and 136Q.

Amendment of regulation 54

34

After paragraph (9) of regulation 54 (Early retirement on ill-health (deferred members)), add—

(10) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 55

35

After paragraph (8) of regulation 55 (Early retirement on termination of employment by employing authority), add—

(9) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 58

36

After paragraph (9) of regulation 58 (General option to exchange part of pension for lump sum), add—

(10) In the case of a 2008 Section Optant, this regulation is subject to paragraph (4) of regulation 136H and regulation 136L.

Amendment of regulation 60

37

For regulation 60 (Reduction in pension debit member’s benefits), substitute—

(60) (1) The benefits to which a pension debit member is entitled under this Chapter are subject to the reduction to be made under Article 28 of the 1999 Order. (2) In the case of a 2008 Section Optant, this regulation is subject to paragraph (2) of regulation 136H.

Amendment of regulation 68

38

After paragraph (2) of regulation 68 (Meaning of “surviving nominated partner”), add—

(3) In the case of a 2008 Section Optant, this regulation is subject to regulation 136T.

Amendment of regulation 69

39

• (1) Regulation 69 (Amount of pensions under regulation 67: active and non-contributing members) is amended as provided by paragraphs (2) to (4).

• (2) At the end of paragraph (2), insert (as full out words) “Sub-paragraph (b) is subject to paragraph (7).”.

• (3) At the end of paragraph (3), insert (as full out words) “This is subject to paragraph (7).”.

• (4) After paragraph (6), add—

(7) For the purposes of paragraphs (2)(b) and (3) any increase under— (a) regulation 47; or (b) regulation 136U, is ignored.

Amendment of regulation 70

40

• (1) Regulation 70 (Amount of pensions under regulation 67: pensioner members) is amended as provided by paragraphs (2) and (3).

• (2) For paragraph (3), substitute—

(3) For the purposes of paragraph (1) any reduction in the rate of the member’s pension under— (a) Chapter 8 of this Part; (b) regulation 58; or (c) regulation 136L, is ignored. (3A) For the purpose of paragraph (2)— (a) any reduction in the rate of the member’s pension under— (i) regulation 48, (ii) regulation 58, or (iii) regulation 136L; and (b) any increase in the rate of the member’s pension under— (i) regulation 47, or (ii) regulation 136U, is ignored.

• (3) Omit paragraph (8).

Amendment of regulation 73

41

For paragraph (3)(b) of regulation 73 (Re-employed pensioners: adult survivor pensions in initial period), substitute—

(b) the rate of the deceased member’s pension payable at the time of death after taking account of any reduction in the rate of pension under— (i) Chapter 8 of this Part, (ii) regulation 58, and (iii) regulation 136L.

Amendment of regulation 76

42

In regulation 76 (Amount of children’s pension under regulation 74: deceased active members and deceased non-contributing members), at the end of paragraph (4) insert (as full out words) “In the case of a 2008 Section Optant, this is subject to regulation 136X.”.

Amendment of regulation 77

43

• (1) Regulation 77 (Amount of children’s pension under regulation 74: deceased pensioner members) is amended as provided by paragraphs (2) and (3).

• (2) At the end of paragraph (3) insert (as full out words), “In the case of a 2008 Section Optant, this is subject to regulation 136X.”.

• (3) For paragraph (8), substitute—

(8) For the purposes of paragraphs (1) and (2), any reduction in the member’s pension under regulation 58 and regulation 136L will be ignored.

Amendment of regulation 78

44

In regulation 78 (Amount of children’s pension under regulation 74: deceased deferred members), at the end of paragraph (3) insert (as full out words), “In the case of a 2008 Section Optant, this is subject to regulation 136X.”.

Amendment of regulation 83

45

• (1) Regulation 83 (Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)) is amended as provided by paragraphs (2) to (4).

• (2) At the end of paragraph (1) insert (as full out words), “In the case of a 2008 Section Optant, this is subject to regulation 136W.”.

• (3) For paragraph (2)(b), substitute—

(b) an amount equal to twice the member’s reckonable pay by reference to which the pension was calculated, less the aggregate of— (i) any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 58, and (ii) in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 136L.

• (4) For paragraph (6), substitute—

(6) The reference in paragraph (2)(a) to the annual rate of the member’s pension is to the member’s pension after it has been reduced to take account of— (a) the exercise by the member of an option under regulation 58; and (b) in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 136L.

Amendment of regulation 84

46

• (1) Regulation 84 (Amount of lump sum: dual capacity members (disregarding regulation 49 employments)) is amended as provided by paragraphs (2) and (3).

• (2) At the end of paragraph (2), insert (as full out words) “This is subject to paragraph (4).”.

• (3) After paragraph (3), add—

(4) In the case of a 2008 Section Optant— (a) the reference to the annual rate of pension in paragraph (2)(b)(i) is to the annual rate of pension after it has been reduced to take account of the lump sum paid to the Optant under regulation 136L; and (b) the amount of the Optant’s reckonable pay for the purposes of paragraph (2)(b)(ii) shall be reduced by the aggregate of— (i) the amount of the lump sum paid to the Optant under regulation 136L, and (ii) the lump sum under regulation 58 referred to in paragraph (2)(b)(ii).

Amendment of regulation 85

47

• (1) Regulation 85 (Amount of lump sum; dual capacity members; members with pensions under regulation 49) is amended as provided by paragraphs (2) and (3).

• (2) At the end of paragraph (2) insert (as full out words), “In the case of a 2008 Section Optant, this is subject to regulation 136W.”.

• (3) For paragraph (4) substitute—

(4) The aggregate lump sum cap is equal to twice the appropriate fraction of the reckonable pay by reference to which the pension to which the member became entitled on last exercising the option under regulation 49 was calculated, less the total of any lump sums paid to the member— (a) in exchange for pensions under regulation 49 as a result of the member exercising the option under regulation 58; and (b) in the case of a 2008 Section Optant, the lump sum paid to that Optant under regulation 136L.

Amendment of regulation 87

48

After paragraph (12) of regulation 87 (Payment of lump sums or pensions on death), add—

(13) In the case of a 2008 Section Optant, this regulation is subject to regulation 136T.

Amendment of regulation 98

49

• (1) Regulation 98 (Calculating amounts of transfer value payments) is amended as provided by paragraphs (2) and (3).

• (2) For paragraph (4), substitute—

(4) In paragraph (3) “minimum transfer value” means— (a) in the case of a person other than a 2008 Section Optant, the sum of— (i) any transfer value payments that have been made to this Section of the Scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the Scheme by reference to which the accrued rights subject to the transfer are calculated, and (ii) any contributions paid by the person under Chapter 3 of this Part as a result of which the person is entitled to count such service; (b) in the case of a 2008 Section Optant, the sum of— (i) any transfer value payments that have been made to this Section of the Scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the Scheme by reference to which the accrued rights subject to the transfer are calculated, (ii) any contributions paid by the person under Chapter 3 of this Part as a result of which the person is entitled to count such service, and (iii) the aggregate of any— (aa) transfer value payments that have been made to the 1995 Section in respect of the Optant; (bb) any contributions paid by the Optant under regulation 10 of the 1995 Regulations (Contributions by members) in respect of superannuable employment in that Section on or before 31st March 2008; and (cc) any payments made by the Optant under regulation 67 of the 1995 Regulations (Right to buy additional service) for the purchase of additional service, which entitle the Optant to count, under Chapter 10 of this Part, any pensionable service by reference to which the accrued rights subject to the transfer are calculated.

• (3) After paragraph (5), add—

(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 136L.

Amendment of regulation 100

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After paragraph (4) of regulation 100 (Right to apply for acceptance of transfer value payment from another scheme), add—

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 136M.

Amendment of regulation 102

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After paragraph (6) of regulation 102 (Acceptance of transfer value payments), add—

(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 136M.

Amendment of regulation 103

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After paragraph (6) of regulation 103 (Calculation of transferred-in pensionable service), add—

(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 136M.

Amendment of regulation 104

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After paragraph (4) of regulation 104 (Meaning of “capped transferred-in service”), add—

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 136M.

Amendment of regulation 132

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In paragraph (5)(a) of regulation 132 (Interest on late payment of benefits and refunds of contributions), after “(members' retirement benefits)” insert “or a lump sum under regulation 136L”.

Insertion of Chapter 10

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After Chapter 9 of Part 2 (Miscellaneous and supplementary provisions), add—