The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

8

• (1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to GDS arrangements to the employing authority that is a party to those GDS arrangements.

• (2) The employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).

• (3) In the case of a dental practitioner who is a vocational trainee—

• (a) the GDS provider that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the provider pays to the practitioner and must pay the contributions to the employing authority that is a party to the provider's GDS arrangements;

• (b) the employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

• (4) In the case of a dental practitioner who—

• (a) does not fall within sub-paragraph (1); and

• (b) is not a vocational trainee,

the employing authority with which the practitioner has a contract for services from which the practitioner's pensioner earnings are derived must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

• (5) Contributions under regulation 30 or 31 that are required to be paid to an employing authority by or in respect of a dental practitioner in accordance with this paragraph must be paid to the authority not later than the 7th day of the month following the month to which the earnings relate.

• (6) Sub-paragraph (7) applies to an employing authority—

• (a) to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;

• (b) which is liable to pay contributions under regulation 32 in respect of a dental practitioner.

• (7) The authority must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—

• (a) to receive the contributions under regulation 30 or 31, or

• (b) in the case of contributions under regulation 32, the related contributions under regulation 30 or 31.

Payment of contributions to RHSCB

9

Contributions which are required to be paid to the Department in accordance with this Schedule must be paid to the RHSCB not later than the 7th day of the month following the month in which the earnings were paid.

Recovery of unpaid contributions

10

• (1) Sub-paragraph (2) applies where, despite this Schedule—

• (a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

• (b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

• (c) an employing authority has failed to deduct contributions under regulation 30.

• (2) The scheme manager may recover the amount of any unpaid contributions—

• (a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the Department ; or

• (b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction may only be made where the Department has notified the member of an intention to do so.

• (3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

• (4) This paragraph does not affect any other method of recovery the scheme manager may have.

SCHEDULE 11 — Calculation of pension

PART 1 — Age retirement pension

Annual rate of age retirement pension

1

• (1) The annual rate of age retirement pension payable to the member is found by—

• (a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

• (b) subtracting the conversion amount (if any) specified in that account in relation to that amount;

• (c) subtracting the allocation amount (if any) specified in that account in relation to that amount;

• (d) adding the amount of full retirement additional pension (if any) specified in that account;

• (e) subtracting the conversion amount (if any) specified in that account in relation to that amount; and

• (f) adding the amount of late payment actuarial increase (if any) calculated in accordance with paragraph 2.

• (2) In calculating the pension under this paragraph the scheme manager must take account of—

• (a) any buy-out election under Chapter 3 of Part 4;

• (b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

• (c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

Late payment of pension with actuarial increase

2

• (1) The late payment actuarial increase must be calculated in relation to so much of the amount of pension to which the member would otherwise be entitled under paragraph 1(a) and (c) as is attributable to—

• (a) all of the member's pensionable service; and

• (b) any contributions paid under regulation 59.

• (2) The amount of late payment actuarial increase must be calculated in accordance with guidance and tables provided by the scheme actuary to the scheme manager for the purposes of this paragraph.

• (3) In preparing that guidance and those tables the scheme actuary must use such factors as the scheme actuary considers appropriate having regard, in particular, to—

• (a) the period after reaching normal pension age before the member becomes entitled to payment of the pension; and

• (b) the life expectancy of the member.

• (4) In calculating the amount of actuarial increase under sub-paragraph (2), the scheme manager must take account of—

• (a) any buy-out election under Chapter 3 of Part 4;

• (b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

• (c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

PART 2 — Conversion of part of pension into lump sum

Conversion of part of pension

3

• (1) Subject to sub-paragraphs (2) and (3), an application under regulation 76 must—

• (a) be in writing in such form as the scheme manager may require;

• (b) be made—

• (i) when the member applies under paragraph 4 of Schedule 3 for payment of the pension; or

• (ii) before such later time as the scheme manager specifies in writing; and

• (c) specify—

• (i) the amount of the lump sum which the member wishes to receive (which must be a multiple of £12); or

• (ii) the conversion amount (which must be a whole number of pounds and a multiple of 12).

neither of which must exceed the member's permitted maximum.

• (2) If the pension is an ill-health pension under regulation 89 an application under regulation 76 must be made—

• (a) at the time of claiming that ill-health pension; or

• (b) before such later time as the scheme manager specifies in writing.

• (3) If the pension is an ill-health pension at Tier 2 paid in substitution for an ill-health pension at Tier 1 by virtue of regulation 92(5) an application under regulation 76—

• (a) may only be made in relation to the difference between those pensions; and

• (b) must be made—

• (i) at the time the member become aware of the determination under regulation 92(5); or

• (ii) before such later time as the scheme manager specifies in writing.

• (4) A member must not exchange pension for a lump sum under regulation 76 to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension schemes etc) of the 2004 Act (see section 241 of that Act) .

Member declaration

4

• (1) The scheme manager must not pay a member a lump sum under regulation 76 unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the 2004 Act would not apply.

• (2) The declaration must be—

• (a) signed by the member;

• (b) in a form specified by the scheme manager; and

• (c) provided by a date determined by the scheme manager.

Protection of guaranteed minimum pension

5

If the member has a guaranteed minimum under section 10 of the 1993 Act in relation to the whole or part of a pension, regulation 76 only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided to the scheme manager by the scheme actuary.

PART 3 — Early retirement pension

Calculation of amount of early retirement pension

6

• (1) The annual rate of early retirement pension payable to the member (M) is found by—

• (a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

• (b) applying the actuarial reduction (if any) specified in that account in relation to that amount;

• (c) subtracting the conversion amount (if any) specified in that account in relation to that amount;

• (d) subtracting the allocation amount (if any) specified in that account in relation to that amount;

• (e) adding the amount of full retirement additional pension (if any) specified in that account;

• (f) applying the actuarial reduction (if any) specified in that account in relation to that amount; and

• (g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

• (2) For the purposes of sub-paragraph (1)(b) the actuarial reduction must take account of—

• (a) any buy-out election under Chapter 3 of Part 4;

• (b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

• (c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

PART 4 — Premature retirement pension

Calculation of amount of premature retirement pension

7

• (1) The annual rate of premature retirement pension payable to the member (M) is found by—

• (a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

• (b) applying the actuarial reduction (if any) specified in that account in relation to that amount;

• (c) subtracting the conversion amount (if any) specified in that account in relation to that amount;

• (d) subtracting the allocation amount (if any) specified in that account in relation to that amount;

• (e) adding the amount of full retirement additional pension (if any) specified in that account;

• (f) applying the actuarial reduction (if any) specified in that account in relation to that amount; and

• (g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

• (2) Sub-paragraph (3) applies if—

• (a) M has received a related payment in respect of the termination of the employment;

• (b) the terms and conditions relating to the employment require the payment to be reduced to take account of any contribution the employing authority is required to make to the scheme manager pursuant to regulation 34; and

• (c) the payment has not been reduced.

• (3) The amount of the payment (or, if there is more than one payment, the aggregate amount of those payments) is deducted from the amount of the pension.

• (4) Sub-paragraph (5) applies—

• (a) the reason for the termination is redundancy; and

• (b) the contribution paid by the employing authority under regulation 34 is insufficient to meet the cost of the pension.

• (5) The amount of pension is reduced by the amount which the cost exceeds the payment.

• (6) In sub-paragraph (2) a related payment is—

• (a) a redundancy payment under the Employment Rights (Northern Ireland) Order 1996 ,

• (b) a corresponding payment under the arrangements of the Whitley Councils for the Health Services of Great Britain.

• (7) The cost referred to in sub-paragraph (4) is the amount which the scheme manager determines is necessary to buy out the cost of the actuarial reduction that would apply if the pension were calculated under paragraph 6 of this Schedule.

• (8) The cost does not include the cost of early payment of an additional pension under Chapter 5 of Part 4.

• (9) In determining the amount under sub-paragraph (7), the scheme manager must have regard to the advice of the scheme actuary.

• (10) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

• (a) any buy-out election under Chapter 3 of Part 4;

• (b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

• (c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

SCHEDULE 12 — Lump sum on death

Interpretation

1

In this Schedule, the words and expressions listed in column 1 of the table have the meaning given by the corresponding entry in column 2.

Death of active member

2

• (1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of an active member before the member reaches the age of 75.

• (2) The amount of the lump sum on death payable is equal to the higher of—

• (a) twice the member's relevant earnings; or

• (b) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

• (3) Re-valued pensionable earnings must be construed in accordance with paragraph 7(3).

Death of deferred member

3

• (1) A lump sum on death is payable under this paragraph in respect of the death of a deferred member before the member reaches the age of 75.

• (2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the member's deferred annual pension.

Death of pensioner member

4

• (1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of a pensioner member (P).

• (2) The amount of the lump sum on death payable is equal to the lesser of—

• (a) five times the annual rate of pension (excluding any element in respect of additional pension), less the amount of the pension payments already made to the member; and

• (b) the amount that would have been payable under paragraph 2 had the member died on the member's last day of pensionable service, less any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 76.

• (3) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(a), the reference to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of recent leaver

5

• (1) A lump sum on death is payable under this paragraph in respect of the death of a recent leaver before the person reaches the age of 75.

• (2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the deferred annual pension to which the recent leaver would have been entitled had that pension been calculated by reference to the pensionable service the recent leaver was entitled to count in the employment that has ceased.

Death of re-employed pensioner

6

• (1) A lump sum on death is payable under this paragraph in respect of the death of a re-employed pensioner (P).

• (2) The lump sum is an amount equal to the sum of—

• (a) five times the annual rate of the relevant pension; and

• (b) the amount found by virtue of paragraph 4(2) in respect of each pension to which P has been entitled for less than 5 years.

• (3) The relevant pension is—

• (a) if P dies before reaching normal pension age, a Tier 2 IHP (within the meaning of regulation 89);

• (b) if P dies on or after reaching normal pension age, a pension to which P would have been entitled under regulation 72 at the date of death.

• (4) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(b), the reference in paragraph 4(2) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of partial retirement pensioner

7

• (1) A lump sum on death is payable under this paragraph in respect of the death of a partial retirement pensioner (partial pension).

• (2) The amount of the lump sum on death payable is equal to the sum of—

• (a) the appropriate fraction of an amount that is the better of—

• (i) twice the member's relevant earnings; and

• (ii) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings; and

• (b) the lesser of—

• (i) the total of the amounts found by virtue of paragraph 4(2)(a) for each pension drawn down under regulation 83; and

• (ii) the appropriate fraction of an amount that is the better of—

• (aa) twice the member's re-valued pensionable earnings for the period of 12 months ending on the date on which the member last exercised the option under regulation 82; and

• (bb) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

less any lump sum paid to the member in exchange for pension under regulation 76 as a result of the member exercising the option under regulation 83.

• (3) In this paragraph—

• “appropriate fraction” means—$D P S T D P S$where—DPS is, where the member continues in pensionable service as an active member on the election day (or the last such election day if the option has been exercised more than once), the total number of days of pensionable service which do not relate to the specified percentage of pension at the election day, andTDPS is the aggregate of DPS and the total number of days pensionable service (at the election day or the last such election day if the election has been exercised more than once) which relate to the specified percentage of pension payable;

• “election day” has the meaning given in regulation 83.

• “re-valued pensionable earnings” means, in relation to a scheme year, an amount equal to the actual pensionable earnings for the year increased by the rate of change in prices specified by an order of the Department of Finance and Personnel under section 9 of the 2014 Act.

Death of pension credit member

8

• (1) A lump sum on death is payable under this paragraph in respect of the death of a pension credit member.

• (2) Paragraph (1) does not apply if—

• (a) the pension credit member dies after benefits attributable to the pension credit have become payable; and

• (b) the death occurs more than five years after the member's pension becomes payable.

• (3) If the pension credit member dies before benefits derived from the credit have become payable, the amount of the lump sum is equal to 2.025 times the amount of the annual pension to which the pension credit member would have been entitled under regulation 75 if the member had reached whichever is the later of 65 or state pension age on the date of death.

• (4) If the pension credit member dies after a pension under regulation 75 has become payable, the amount of the lump sum is equal to the lesser of amount A and amount B minus any lump sum paid to the pension credit member when the pension came into payment as a result of the member exercising the option under regulation 76.

• (5) For the purposes of sub-paragraph (4)—

• (a) amount A is an amount which is five times the annual amount of pension payable to the member ..., less the amount of the pension payments already made to the member;

• (b) amount B is the amount which is the higher of—

• (i) twice the pension debit member's re-valued pensionable earnings for the period of 12 months ending on the valuation day; and

• (ii) twice the pension debit member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

• (6) In this paragraph—

• ...

• ...

• “valuation day” means the day referred to in Article 26(7) of the 1999 Order.

Payment of lump sums or pensions on death

9

• (1) A lump sum payable under paragraphs 1 to 8 must be paid in accordance with this paragraph.

• (2) The lump sum must be paid to the member's personal representatives, except so far as it payable to a different person or body under sub-paragraph (4) or (6).

• (3) A member may give notice to the scheme manager—

• (a) specifying—

• (i) the member's personal representatives;

• (ii) one or more other individuals; or

• (iii) one incorporated or unincorporated body, to whom the lump sum is to be paid; and

• (b) where two or more individuals are specified, specifying the percentage of the payment payable to each of them.

• (4) If the member has—

• (a) given notice under sub-paragraph (3) specifying a person; and

• (b) not revoked that notice,

the lump sum (or, as the case may be, the percentage of it specified in respect of the person) may be paid lo the person unless sub-paragraph (5) or (7) applies.

• (5) This sub-paragraph applies if—

• (a) the person specified in the notice has died before the payment can be made; or

• (b) the payment to that person is not, in the opinion of the scheme manager, reasonably practicable.

• (6) If the member—

• (a) leaves a surviving adult dependant; and

• (b) has not given notice under sub-paragraph (3) or has revoked any notice so given,

the lump sum may be paid to that person unless sub-paragraph (7) applies.

• (7) This sub-paragraph applies if the person to whom the lump sum (or a specified percentage of the lump sum) would otherwise be payable has been convicted of an offence specified in paragraph 12(4) of Schedule 3 (Forfeiture of rights to benefit) and the Secretary of State has directed, as a consequence of that conviction, that the person's right to a payment in respect of the member's death is forfeited.

• (8) A notice under sub-paragraph (3)—

• (a) must be given in writing; and

• (b) may be revoked at any time by a further notice in writing.

• (9) The scheme manager may pay the lump sum to any person claiming to be the member's personal representative or otherwise to fall within sub-paragraph (3)(a), without requiring proof that the person is such a person concerned, if the lump sum does not exceed—

• (a) £5,000; or

• (b) any higher amount specified in an order made under section 6(1) of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967 as the amount to be treated as substituted for references to £500 in section 1 of that Act.

• (10) The prohibition on assignment of benefits in paragraph 10 of Schedule 3 does not apply to an assignment by personal representatives under this paragraph.

SCHEDULE 13 — Definitions

Column 1 Word or expression	Column 2 Meaning or reference to provision where meaning is to be found
the 1972 Order	Health and Personal Social Services (Northern Ireland) Order 1972[^f00098]
the 1993 Act	Pension Schemes (Northern Ireland) Act 1993[^f00099]
the 1995 Order	Pensions (Northern Ireland) Order 1995[^f00100]
the 1995 Regulations	The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995[^f00101]
the 1995 Section	The section of the Health and Social Care Pension Scheme set out in the 1995 Regulations
the 1999 Order	Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00102]
the 2004 Act	Finance Act 2004[^f00103]
the 2008 Regulations	The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00104]
the 2008 Section	The section of the Health and Social Care Pension Scheme set out in the 2008 Regulations
the 2014 Act	Public Service Pensions Act (Northern Ireland) 2014[^f00105]
accrual rate	the fraction of pensionable earnings that accrue as earned pension for a financial year
accrued rights	does not include a right to benefits attributable, directly or indirectly) to a pension credit
active member	see Article 124(1) of the 1995 Order. Except where the context otherwise requires refers to membership of this scheme (but see regulation 84(3)
actuarial reduction	see paragraph 9 of schedule 7
additional pension	unless the context otherwise requires, so much of a pension payable by virtue of contributions payable under Chapter 5 of Part 4
allocation amount	the amount of pension allocated in consequence of making an allocation election
allocation election	an election under regulation 50
APMS contract	arrangements under Article 56(2)(b) of the 1972 Order (primary medical services) between the RHSCB and an APMS contractor
APMS contractor	a person— (a) with whom the RHSCB has made arrangements under Article 56(2)(b) of the 1972 Order, and (b) who has entered into, or would be eligible to enter into, a GMS contract for the provision of primary medical services
automatic enrolment date	see section 3(7) of the Pensions (No.2) Act (Northern Ireland) 2008[^f00106]
automatic re-enrolment date	see regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010[^f00107]
base rate	(a) The Bank of England base rate announced from time to time by the Monetary Policy Committee of the Bank as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or (b) If an order under section 19 of the Bank of England Act 1998[^f00108] is in force, an equivalent rate determined by the Treasury under that section.
Board and advisory work	See paragraph 1 of Schedule 8
certification services	Services related to the provision of medical certificates listed in Schedule 3 to the GMC Contracts Regulations
connected scheme	see section 4(6) of the 2014 Act, but the provisions of the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999[^f00109] are not a connected scheme for the purposes of these Regulations
conversion amount	see paragraph 10 of Schedule 7
corresponding health service scheme	(a) a pension scheme provided under regulations made under section 1(2)(e) of the Public Service Pensions Act 2013[^f00110] and having effect in England & Wales and Scotland
corresponding scheme	a corresponding health service scheme the provisions of which the Department has determined correspond to the provisions of these Regulations.
deferred member	in relation to a period of pensionable service is a person (P) who— (a) ceases to be an active member in relation to that period of service before P reaches normal pension age; (b) does not become a pensioner member in relation to that period of service; and (c) has at least two years’ qualifying service or in respect of whom a transfer payment otherwise than from another occupational pension scheme has been received
dental provider	see paragraph 5 of Schedule 5
dental practitioner	see paragraph 7 of Schedule 5
determination employer	see paragraph 8 of Schedule 5
employing authority	see regulation 32(7)
GDS arrangements	arrangements for the provision of general dental services under Article 61 of the 1972 Order
GDS provider	a person who is party to GDS arrangements
GMS contract	a contract under Articles 57 and 57A of the 1972 Order
GMS Contracts Regulations	the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004[^f00111]
GMS practice	(a) a registered medical practitioner who belongs to group D in regulation 27(1); or (b) two or more such individuals practising in partnership; or (c) a company limited by shares with whom the RHSCB has entered into a GMS contract
GOS arrangements	has the meaning given by regulation 13 of the General Ophthalmic Services Regulations (Northern Ireland) 2007[^f00112]
GP registrar	Means a medical practitioner who is being trained in general practice by a general medical practitioner who is approved under article 4(5)(d) for the purpose of providing training under article 5(1)(c)(i) of the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003[^f00113]
guaranteed minimum pension	see the 1993 Act, section 4[^f00114]
health service worker	a person engaged in the provision of health services under the 1972 Order
HSC employment	employment or engagement of an individual who is of a description in— (a) any of sub-paragraphs (a) to (d) of paragraph (1) of regulation 18, or (b) sub-paragraph (a) or (b) of paragraph (2) of that regulation, Unless the scheme manager certifies that the employment is not HSC employment
HSC organisation	see paragraph 1 of Schedule 5
lifetime allowance	in relation to a person, has the meaning given in section 218 of the 2004 Act[^f00115]
locum Practitioner	means a registered medical practitioner (other than a GP Registrar) whose name is included in a medical performer’s list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by— (a) a GMS practice; (b) an APMS contractor; (c) an OOH provider; or (d) the RHSCB To deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification or collaborative services (or any combination thereof).
medical contractor	see paragraph 4 of Schedule 5
medical performers list	means a list of registered medical practitioners prepared and published in accordance with the Health and Personal Social Services (Primary Medical Performers Lists) Regulations (Northern Ireland) 2004[^f00116]
medical practitioner	see regulation 150
member	in relation to this scheme means— (a) an active member; (b) a deferred member; (c) a pensioner member; or (d) a pension credit member
non-GP provider	(a) a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that practice; (b) a partner in a partnership— (i) all of whose members have entered into a PMS agreement for the provision of primary medical services, but (ii) who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision health and personal social services provided by that partnership; (c) a partner in a partnership that is an APMS contractor-- (i) that has entered into an APMS contract for the provision of primary medical services, but (ii) who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that partnership; (d) a shareholder in a company limited by shares that is— (i) a GMS practice, or (ii) a PMS practice or APMS contractor that has entered into a PMS agreement or APMS contract for the provision of primary medical services, but who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that company; (e) an individual who is a PMS practice or an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Department that he participates in the provision of health and personal social services
normal minimum pension age	see section 279(1) of the 2004 Act
normal pension age	is determined in accordance with section 10 of the 2014 Act
OOH provider	see regulation 149
OOH services	services which are required to be provided in the out of hours period which, if provided during core hours by a GMS practice or an APMS contractor to patients whom the practice or contractor is required by its GMS contract or APMS contract to provide essential services, would be or would be similar to essential services In this definition— (a) “core hours” means the period beginning 8am and ending 6:30pm on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday (b) “out of hours period” means— (i) the period beginning at 6:30pm on any day from Monday to Thursday and ending on 8am the following day; (ii) the period between 6:30pm on a Friday and 8am the following Monday; (iii) Good Friday, Christmas Day and a bank holiday
overtime	any period of time worked in excess of the lesser of— (a) the period of time for which the person has contracted to work in the ordinary course of events; or (b) such period of time as the scheme manager determines a person engaged in similar employment would reasonably be contracted to work in the ordinary course of events
pay period	in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract
pension credit	a credit under Article 26(1)(b) of the 1999 Order, (including a credit the Welfare Reform and Pensions Act 1999)[^f00117]
pension credit member	see section 121(1) of the 1995 Order
pensioner member	in relation to this scheme, is a person who is entitled to payment of a retirement pension under the scheme
pensionable employment	HSC employment in respect of which contributions are payable under Part 4
practice staff	a person who is— (a) not a registered medical practitioner, a GP registrar or a non-GP provider, and (b) is employed by a GMS practice, an APMS contractor or an OOH provider to assist in the provision of the services it provides.
practitioner	see regulation 27(5)
prospective normal pension age	in relation to a member’s prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager determines (by reference to the Department of Finance and Personnel’s directions made under section 10(2) of the 2014 Act) would apply in relation to those benefits.
public sector transfer arrangements	arrangements approved by the Department as providing reciprocal arrangements for the payment and receipt of transfer values between this scheme and other occupational pension schemes
qualifying service	see regulation 22
quarter	a 3 month period ending on the last day of March, June, September or December
RHSCB	the Regional Health and Social Care Board[^f00118]
scheme manager	see regulation 3
scheme year	period of 12 months starting on 1 April in any year
standard earned pension	pension which— (a) is earned under this scheme, and (b) is payable without actuarial reduction at normal pension age.
state pension age	pensionable age, as specified from time to time in Part 1 of Schedule 2 to the 1995 Order
this scheme	the scheme established by these Regulations
transfer payment	a transfer value payment or a cash transfer sum made or received by the scheme in relation to a member.
vocational trainee	a dental practitioner who is employed as a vocational trainee as a consequence of a placement arrangement made by a local postgraduate dental dean or a Director of postgraduate dental education

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 6th March 2015

Deborah McNeilly — A senior officer of the — Department of Health, Social Services and Public Safety

The Department of Finance and Personnel consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 6th March 2015

Emer Morelli — A senior officer of the — Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2014 c.2 (N.I.)

[^f00002]: Established by section 14 of and Schedule 3 to the Health and Social Care (Reform) Act (Northern Ireland) 2009 (2009 c.1 (N.I.))

[^f00003]: 2008 c.13 (N.I.); Section 3 was amended by the Pensions Act (Northern Ireland) 2012 (2012 c.3 (N.I.)); Section 5 was amended by that Act sections 5(2) to (4), 6(3) and (4) and 7(3) and regulation 2(1) of the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (S.R. 2014 No.81)

[^f00004]: S.R. 2010 No.122 as amended by S.R. 2012 Nos.232, 237, 238, 390 and S.R. 2013 Nos.221 and 243 and S.R. 2014 No.89

[^f00005]: Regulation 9 was amended by S.R. 2012 No.232 regulation 2(6)

[^f00006]: S.I. 1972/1073 (N.I.) Article 3 deals with pension schemes for civil servants and Article 11 deals with pensions for teachers

[^f00007]: S.R. 2015 No.122

[^f00008]: Section 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I.22)) and amended by the Pensions Act (Northern Ireland) 2008 c.1. (N.I.) Schedule 6 and S.I. 2001/4049

[^f00010]: 1983 c.54. The definition of ‘fully registered person’ has been amended by S.I. 2000/3041, 2006/1914, 2007/3101 and 2008/1774

[^f00011]: Chapter 5 of Part 4 was amended by the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) Article 241 and deals with early leavers; cash transfer sums and contribution refunds

[^f00012]: Section 57 was amended by S.I. 1995/3213 (N.I. 22) Article 147 and Schedule 3 and 2000 c.19 section 56 and Schedule 5

[^f00013]: Section 205 has been amended by section 219(1) of, and paragraphs 119 and 121 of Schedule 46 to, the Finance Act 2013 (c.29) and by Article 3 of S.I. 2010/536

[^f00014]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229

[^f00015]: Part 4 deals with tax provision for pension schemes

[^f00016]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229

[^f00017]: Section 97B was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I.11))

[^f00018]: Article 25(1) was amended by section 261(3) of and paragraph 110 of Schedule 29 to the Civil Partnership Act 2004 (c.33)

[^f00019]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

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

[^f00021]: 1992 c.7 (N.I.) Section 5 was substituted by section 73 of, and paragraph 1 of Schedule 9 to, the Welfare Reform and Pensions Act 1999 (c.30) and amended by sections 7(1) and (3) and 27(2) of, and Part 4 of Schedule 7 to, the Pensions Act 2007 (c.22) and sections 1(1) and 4(2) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c.16)

[^f00022]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

[^f00023]: 1971 c.35 (N.I.)

[^f00024]: 1972 c.35 (N.I.) Section 8(2) was amended by Article 3(5) of the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990, (1990 /1509 (N.I. 13)) and Articles 36(1) and (3) of the Welfare Reform and Pensions (Northern Ireland) Order 1999, (1999/3147 (N.I.11))

[^f00025]: Paragraph 4 of Schedule 29 has been amended by section 65 of, and paragraphs 23 and 28 of Schedule 16 to, the Finance Act 2011 (c.11)

[^f00026]: 1971 c.35 (N.I.)

[^f00027]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

[^f00028]: Section 5(2B) was inserted by the Pensions (Northern Ireland) Order 1995, (S.I. 1995/3213 (N.I.22)) Article 133(3) and amended by the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Schedule 1 paragraph 38(2)

[^f00029]: Regulation 60 was substituted by Article 28(10) of S.I. 2006/744 and amended by S.R. 2006 No.223, S.R. 2009 No.365 and S.R. 2010 No.108

[^f00030]: Subsection 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995 (1995/3213 (N.I. 22)) and amended by the Pensions Act (Northern Ireland) 2008 c.1 (N.I.) Schedule 6 and S.I. 2001/4049

[^f00031]: Section 13 was amended by the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1), Schedule 1 paragraph 42; the Civil Partnership (Contracted-Out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005 No.433) Schedule 1 paragraph 5; the Child Support, Pensions and Social Security Act (Northern Ireland) (2000 c.4 (N.I.)) sections 52, 67, Schedule 5 Part 1 paragraph 1and Schedule 3 Part 3(4); the Pensions (Northern Ireland) Order 2005 (S.R. 2005/255) and the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.))

[^f00032]: 1971 c.35 (N.I.)

[^f00033]: Section 93 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Article 165 and Schedule 4 paragraph 6; the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (N.I.)) section 52 and Schedule 5 paragraph 5(1)

[^f00034]: 1988 c.1. Chapter 4 was repealed by sections 1322 and 1326 of, and paragraphs 1 and 25 of Schedule 1 and Part 1 of Schedule 3 to, the Corporation Tax Act 2009 (c.4). For transitional provisions and savings see section 1325(1) of and Parts 1 and 2 of Schedule 2 to, that Act

[^f00035]: Chapter 2 of Part 4 deals with registration of pension schemes for tax purposes

[^f00036]: Section 89(1)(a) was substituted by Article 148(2) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00037]: Section 97AA was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/225 (N.I.11))

[^f00038]: Section 91 was amended by S.I. 1995/3213 (N.I. 22) Schedule 4 and S.I. 2001/3649 Article 133

[^f00039]: Section 97AE was inserted by Article 241 of the Pension (Northern Ireland) Order 2005 (2005/255 (N.I. 1))

[^f00040]: Section 4 was amended by the Pensions Act (Northern Ireland) 2008 (2008 c.1 (N.I.) Schedule 4

[^f00041]: Section 92(2) was amended by the Pensions (Northern Ireland) order 1995 (S.I. 1995/3213) Article 147 and Schedule 3 paragraph 53(a); the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147( N.I. 11)) Articles 17, 76, Schedule 2 paragraph 2(2)(b) and Schedule 10 Part 1; the Pensions Act (Northern Ireland) 2008 (2008 c.1 (N.I.)) sections 13, 19, Schedule 4 paragraph 29 and Schedule 6 Part 6 and the Pensions (2008 No.2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012 No.124) Article 4(14)(a)

[^f00042]: Section 169(2) has been amended by section 53(2) and (3) of the Finance Act 2013 (c.29)

[^f00043]: S.R. 1996 No.619 as amended by S.R. 1997 No.160; S.R. 2003 No.337; S.R. 2005 Nos.20, 114, 171 and 568; S.I. 2006/744; S.R. 2007 No.64; S.R. 2009 No.115; S.R. 2012 Nos.113 and 124; S.R. 2013 No.72 and S.R. 2014 No.79

[^f00044]: Section 591 was repealed by section 326 of, and Part 3 of Schedule 42 to, the Finance Act 2004 (c.12) on 6 April 2006

[^f00045]: 1993 c.49 (N.I.). Section 15 was amended by S.I. 2001/3649; S.R. 2005 No.433 and S.R. 2007 No.457

[^f00046]: 1972 c.11. Section 10 has been amended by sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), section 190 of, and paragraph 7 of Schedule 8 to, the Pension Schemes Act 1993 (c.48), section 27 of, and paragraphs 6 and 10 of Schedule 8 to, the Public Service Pensions Act 2013 (c.25) and article 108 of S.I. 2001/3649. Functions under section 10 in relation to Scotland were transferred to the Scottish Ministers by article 2 and Schedule 1 of S.I. 1999/1750.

[^f00047]: Regulation 59A was inserted by S.R. 2015 No.121

[^f00048]: Regulations 108B and 235B were inserted by S.R. 2015 No.121

[^f00049]: S.I. 1989/2405 (N.I. 19)

[^f00050]: 2006 c.46

[^f00051]: 1983 c.54. The definition of ‘fully registered person’ has been amended by S.I. 2000/3041; 2006/1914; 2007/3101 and 2008/1774

[^f00052]: S.R. 2007 No.436

[^f00053]: S.R. 1999 No.294 as amended by S.R. 2002 No.129; S.R. 2004 No.104; S.R. 2005 Nos.154 and 533; S.R. 2006 No.410; S.R. 2008 Nos.130and 350; S.R. 2010 Nos.22 and 286; S.R. 2012 No.42 and S.R. 2013 No.259 and S.R. 2015 No.121

[^f00054]: 1990 c.40. Section 7 was repealed by section 104 of, and paragraph 7(b) of Schedule 4 to, the Charities and Trustee Investment (Scotland) Act 2005 (asp.10)

[^f00055]: 1989/2405 (N.I. 19) Schedule 2A was inserted by the Insolvency (Northern Ireland) Order 2006 S.I. 2006/1455 (N.I. 10) Article 13(2) and Schedule 5

[^f00056]: 1986 c.46

[^f00058]: S.R. 2014 No.79

[^f00059]: 2001 c.9. (N.I.); Section 4(1) has been amended by section 406(1) of, and paragraph 170 of Schedule 17 to, the Communications Act 2003 (c.21)

[^f00060]: S.R. 1997 No.153; Regulation 2 was amended by S.R. 2002 No.109; S.R. 2005 No.171; S.I. 2006/744 and S.R. 2009 No.365

[^f00061]: S.I. 2009/1171

[^f00062]: Paragraph 7 has been amended by sections 65 and 67 of, and paragraph 23 and 29 of Schedule 16 and 1, 3 and 4(1) and (3) of Schedule 18 to, the Finance Act 2011 (c.11), section 42(1) of the Finance Act 2014 (c.26) and S.I. 2006/572

[^f00063]: Paragraph 20 has been amended by sections 65 and 67 of, and paragraph 32 and 39 of Schedule 16 and 1, 3 and 6(1) and (3) of Schedule 18 to, the Finance Act 2011 (c.11)

[^f00064]: 1870 c.23

[^f00065]: 1948 c.58

[^f00066]: S.I. 1989/2405 (N.I. 19); Article 283 was amended by S.I. 2006/1455 (N.I. 10) Article 13(2) and Schedule 9

[^f00067]: Article 50 was substituted by Article 250(1) of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) and amended by Article 14 of the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.))

[^f00068]: Section 229(3)(a) was substituted by section 660 of, and paragraphs 1 and 6(1) and (3) of Schedule 17 to, the Finance Act 2011 (c.11)

[^f00069]: Section 216 has been amended by section 101 of, and paragraphs 1, 31 and 42 of Schedule 10 to, the Finance Act 2005 (c.7), section 161(1) of, and paragraphs 1 and 30 of Schedule 23 to, the Finance Act 2006 (c.25), section 92 of, and paragraphs 1(1) and (3), 4 and 5 of Schedule 29 to, the Finance Act 2008 (c.9) and section 65 of, and paragraphs 43, 62 and 73 of Schedule 16 to, the Finance Act 2011 (c.11)

[^f00070]: Section 205A was inserted by section 65 of, and paragraph 40 of Schedule 16 to, the Finance Act 2011, and amended by section 219(1) of, and paragraphs 119 and 122 of Schedule 46 to, the Finance Act 2013 (c.29)

[^f00071]: Paragraph 14 of Schedule 29 has been amended by section 65 of, and paragraphs 32 and 34 of Schedule 16 to, the Finance Act 2011

[^f00072]: Section 206 has been amended by section 65 of, and paragraph 41 of Schedule 16 to, the Finance Act 2011, and section 219(1) of, and paragraphs 119 and 123 of Schedule 46 to, the Finance Act 2013

[^f00073]: Section 256(1) has been amended by section 161(1) of, and paragraphs 1 and 42 of Schedule 23 to, the Finance Act 2006

[^f00074]: S.I. 2006/131 as amended by S.I. 2006/3261, 2009/56 and 2010/561

[^f00075]: Paragraph 14 has been amended by section 47(1) and (2) of the Finance Act 2013 and S.I. 2013/1730

[^f00076]: S.I. 2011/1752 as amended by S.I. 2013/1740

[^f00077]: S.I. 2013/1741

[^f00078]: 2014 c.26

[^f00079]: S.I. 2014/1842

[^f00080]: S.I. 2006/567 Regulation 15A was inserted by regulations 2 and 9 of S.I. 2011/1797

[^f00081]: Section 237A was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011 (c.11) and amended by section 219(1) of, and paragraphs 119 and 128 of Schedule 46 to, the Finance Act 2013 (c.29)

[^f00082]: Section 237B was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011 and amended by section 219(1) of, and paragraphs 119 and 129 of Schedule 46 to, the Finance Act 2013 (c.29)

[^f00083]: Section 237D was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011

[^f00084]: Section 237E was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011

[^f00085]: 2009 c.1 (N.I.)

[^f00086]: S.I. 1991 No.194 (N.I. 1)

[^f00087]: 2009 c.1 (N.I.)

[^f00088]: 2002 c.9

[^f00089]: 1954 c.33 (N.I.)

[^f00090]: S.I. 1972/1265 (N.I. 14)

[^f00091]: Section 241 has been amended by section 158(1) of, and paragraphs 2 and 9 of Schedule 21 to, the Finance Act 2005 (c.25); section 69 of, and paragraphs 1 and 15 of Schedule 19 to, the Finance Act 2007 (c.11) and section 65 of, and paragraphs 62 and 74 of Schedule 16 to, the Finance Act 2011 (c.11)

[^f00092]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006

[^f00093]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

[^f00094]: S.I. 1996/1919 (N.I. 16)

[^f00095]: 1971 c.35 (N.I.)

[^f00096]: Section 8(2A) was inserted by Article 36(1) and (4) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00097]: 1967 c.5 (N.I.)

[^f00098]: S.I. 1972/1265 (N.I. 14)

[^f00099]: 1993 c.49

[^f00100]: S.I. 1995/3213 (N.I. 22)

[^f00101]: S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 No.293; S.R. 2002 No.69; S.R. 2004 Nos.103 and 104; S.R. 2005 Nos.155, 533, 534 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.96, 130 and 163; S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259 and S.R. 2014 Nos.59 and 225

[^f00102]: S.I. 1999/3147 (N.I. 11)

[^f00103]: 2004 c.12

[^f00104]: S.R. 2008 No.256

[^f00105]: 2014 c.2 (N.I.)

[^f00106]: 2008 c.13 (N.I.); Section 3(7) was amended by the Pensions Act (Northern Ireland) 2012 section 6(1) (2012 c.3 (N.I.))

[^f00107]: S.R. 2010 No.122; Regulation 12 was amended by S.R. 2012 No.232

[^f00108]: 1998 c.11

[^f00109]: S.R. 1999 No.294 as amended by S.R. 2002 No.129; S.R. 2004 No.104; S.R. 2005 Nos.154 and 533; S.R. 2006 No.410; S.R. 2008 Nos.130 and 350; S.R. 2010 Nos.22 and 286; S.R. 2012 No.42; S.R. 2013 No.259 and S.R. 2015 No.121

[^f00110]: 2013 c.25

[^f00111]: S.R. 2004 No.140

[^f00112]: S.R. 2009 No.436

[^f00113]: S.I. 2003/1250 as amended by S.I. 2007/3101

[^f00114]: Section 4 was amended by S.I. 2005/433 Schedule 1

[^f00115]: Section 218 has been amended by section 67 of, and paragraphs 1 and 2 of Schedule 18 to, the Finance Act 2011 (c.11) and section 48(1) to (3) and (5) of, and paragraphs 5 and 6(1) to (3) of Schedule 22 to, the Finance Act 2013 (c.29)

[^f00116]: S.R. 2004 No.149 as amended by S.R. 2005 No.368

[^f00117]: 1999 c.30

[^f00118]: As established by the Health and Social Care (Reform) Act (Northern Ireland) 2009 (2009 c.1 (N.I.))

Editorial notes

[^c22440351]: 2014 c.2 (N.I.)

[^c22440361]: Established by section 14 of and Schedule 3 to the Health and Social Care (Reform) Act (Northern Ireland) 2009 (2009 c.1 (N.I.))

[^c22440371]: 2008 c.13 (N.I.); Section 3 was amended by the Pensions Act (Northern Ireland) 2012 (2012 c.3 (N.I.)); Section 5 was amended by that Act sections 5(2) to (4), 6(3) and (4) and 7(3) and regulation 2(1) of the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (S.R. 2014 No.81)

[^c22440381]: S.R. 2010 No.122 as amended by S.R. 2012 Nos.232, 237, 238, 390 and S.R. 2013 Nos.221 and 243 and S.R. 2014 No.89

[^c22440391]: Regulation 9 was amended by S.R. 2012 No.232 regulation 2(6)

[^c22440401]: S.I. 1972/1073 (N.I.) Article 3 deals with pension schemes for civil servants and Article 11 deals with pensions for teachers

[^c22440421]: Section 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I.22)) and amended by the Pensions Act (Northern Ireland) 2008 c.1. (N.I.) Schedule 6 and S.I. 2001/4049

[^c22440441]: 1983 c.54. The definition of ‘fully registered person’ has been amended by S.I. 2000/3041, 2006/1914, 2007/3101 and 2008/1774

[^c22440451]: Chapter 5 of Part 4 was amended by the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) Article 241 and deals with early leavers; cash transfer sums and contribution refunds

[^c22440461]: Section 57 was amended by S.I. 1995/3213 (N.I. 22) Article 147 and Schedule 3 and 2000 c.19 section 56 and Schedule 5

[^c22440471]: Section 205 has been amended by section 219(1) of, and paragraphs 119 and 121 of Schedule 46 to, the Finance Act 2013 (c.29) and by Article 3 of S.I. 2010/536

[^c22440481]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229

[^c22440491]: Part 4 deals with tax provision for pension schemes

[^c22440501]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229

[^c22440511]: Section 97B was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I.11))

[^c22440521]: Article 25(1) was amended by section 261(3) of and paragraph 110 of Schedule 29 to the Civil Partnership Act 2004 (c.33)

[^c22440531]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

[^c22440541]: 1971 c.35 (N.I.)

[^c22440551]: 1992 c.7 (N.I.) Section 5 was substituted by section 73 of, and paragraph 1 of Schedule 9 to, the Welfare Reform and Pensions Act 1999 (c.30) and amended by sections 7(1) and (3) and 27(2) of, and Part 4 of Schedule 7 to, the Pensions Act 2007 (c.22) and sections 1(1) and 4(2) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c.16)

[^c22440561]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

[^c22440571]: 1971 c.35 (N.I.)

[^c22440581]: 1972 c.35 (N.I.) Section 8(2) was amended by Article 3(5) of the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990, (1990 /1509 (N.I. 13)) and Articles 36(1) and (3) of the Welfare Reform and Pensions (Northern Ireland) Order 1999, (1999/3147 (N.I.11))

[^c22440591]: Paragraph 4 of Schedule 29 has been amended by section 65 of, and paragraphs 23 and 28 of Schedule 16 to, the Finance Act 2011 (c.11)

[^c22440601]: 1971 c.35 (N.I.)

[^c22440611]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Articles 147, 168, Schedule 3 paragraph 20, Schedule 5 Part III; the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1) and Schedule 1 paragraph 41; the Proceeds of Crime Act 2002 (2002 c.29) Schedule 11 paragraph 23(3)

[^c22440621]: Section 5(2B) was inserted by the Pensions (Northern Ireland) Order 1995, (S.I. 1995/3213 (N.I.22)) Article 133(3) and amended by the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Schedule 1 paragraph 38(2)

[^c22440631]: Regulation 60 was substituted by Article 28(10) of S.I. 2006/744 and amended by S.R. 2006 No.223, S.R. 2009 No.365 and S.R. 2010 No.108

[^c22440641]: Subsection 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995 (1995/3213 (N.I. 22)) and amended by the Pensions Act (Northern Ireland) 2008 c.1 (N.I.) Schedule 6 and S.I. 2001/4049

[^c22440651]: Section 13 was amended by the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Article 3(1), Schedule 1 paragraph 42; the Civil Partnership (Contracted-Out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005 No.433) Schedule 1 paragraph 5; the Child Support, Pensions and Social Security Act (Northern Ireland) (2000 c.4 (N.I.)) sections 52, 67, Schedule 5 Part 1 paragraph 1and Schedule 3 Part 3(4); the Pensions (Northern Ireland) Order 2005 (S.R. 2005/255) and the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.))

[^c22440661]: 1971 c.35 (N.I.)

[^c22440671]: Section 93 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Article 165 and Schedule 4 paragraph 6; the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (N.I.)) section 52 and Schedule 5 paragraph 5(1)

[^c22440681]: 1988 c.1. Chapter 4 was repealed by sections 1322 and 1326 of, and paragraphs 1 and 25 of Schedule 1 and Part 1 of Schedule 3 to, the Corporation Tax Act 2009 (c.4). For transitional provisions and savings see section 1325(1) of and Parts 1 and 2 of Schedule 2 to, that Act

[^c22440691]: Chapter 2 of Part 4 deals with registration of pension schemes for tax purposes

[^c22440701]: Section 89(1)(a) was substituted by Article 148(2) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^c22440711]: Section 97AA was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/225 (N.I.11))

[^c22440721]: Section 91 was amended by S.I. 1995/3213 (N.I. 22) Schedule 4 and S.I. 2001/3649 Article 133

[^c22440731]: Section 97AE was inserted by Article 241 of the Pension (Northern Ireland) Order 2005 (2005/255 (N.I. 1))

[^c22440741]: Section 4 was amended by the Pensions Act (Northern Ireland) 2008 (2008 c.1 (N.I.) Schedule 4

[^c22440751]: Section 92(2) was amended by the Pensions (Northern Ireland) order 1995 (S.I. 1995/3213) Article 147 and Schedule 3 paragraph 53(a); the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147( N.I. 11)) Articles 17, 76, Schedule 2 paragraph 2(2)(b) and Schedule 10 Part 1; the Pensions Act (Northern Ireland) 2008 (2008 c.1 (N.I.)) sections 13, 19, Schedule 4 paragraph 29 and Schedule 6 Part 6 and the Pensions (2008 No.2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012 No.124) Article 4(14)(a)

[^c22440761]: Section 169(2) has been amended by section 53(2) and (3) of the Finance Act 2013 (c.29)

[^c22440771]: S.R. 1996 No.619 as amended by S.R. 1997 No.160; S.R. 2003 No.337; S.R. 2005 Nos.20, 114, 171 and 568; S.I. 2006/744; S.R. 2007 No.64; S.R. 2009 No.115; S.R. 2012 Nos.113 and 124; S.R. 2013 No.72 and S.R. 2014 No.79