Source: http://www.legislation.gov.uk/cy/nisr/2015/156/made/data.xht?view=snippet&wrap=true
Timestamp: 2019-03-26 17:32:12
Document Index: 598861983

Matched Legal Cases: ['art 2', 'art 4', 'art 4', 'art 4', 'art 1', 'art 2', 'art 3', 'art 4', 'art 4', 'art 4', 'art 4', 'art 5']

The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 No. 156 xmlns:atom="http://www.w3.org/2005/Atom"
The Department of makes the following Regulations in exercise of the powers conferred by sections 1(1) and (2)(g), 2(1) and 3(1), (2), (3)(a) and (4) of the Public Service Pensions Act (Northern Ireland) 2014(1).
Pursuant to section 24(1) and (3) of that Act, a draft of this instrument has been laid before and approved by a resolution of the Assembly.
1.—(1) These Regulations may be cited as the Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015.
(2) These Regulations come into operation on 1st April 2015.
“the new scheme” means the pension scheme established by regulations made under section 1(1) and 2(g) of the 2014 Act; and
the Royal Ulster Constabulary Pensions Regulations 1988(3); or
the Police Pension (Northern Ireland) Regulations 2009(4);
regulations made under sections 25(2)(k) and 26(2)(g) of the Police (Northern Ireland) Act 1998(5).
(a)an election is made under section 7 (elections as to employments covered by contracting-out certificates) of the 1993 Act(6) in relation to persons who become members of the new scheme on or after 1st April 2015 and before 6th April 2016 (whether or not any of those persons are also members of the old scheme); and
4.—(1) Part 2 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(7) (certification of employments) is modified as follows in its application to the new scheme.
(b)is a member of the new scheme by virtue of pensionable service of the new scheme; and
(c)is a person to whom paragraph 1 or 2 of Schedule 7 to the 2014 Act applies, by virtue of that person’s pensionable service for the new scheme, and whose final salary falls for the purposes of the old scheme to be determined by reference to that paragraph.
6.—(1) Section 11A of the 1993 Act(8) (reduction of guaranteed minimum in consequence of pension debit) is modified as follows in relation to P.
7.—(1) Chapter 1 of Part 4 of the 1993 Act(9) (protection for early leavers: preservation of benefit) is modified as follows in relation to P.
(a)in section 66 (interpretation), in the definitions of “relevant employment” and “long service benefit” a reference to the scheme is to be taken as a reference to either the old scheme or the new scheme;
(a)in section 79(1)(a)(ii)(10) (scope of Chapter 2), the reference to the date on which P’s pensionable service ends is to be taken as a reference to the date on which P’s pensionable service ends in relation to the new scheme; and
(a)in section 83(1)(a)(i)(11) (general protection principle), the reference to the time when P ceases to be in contracted-out employment by reference to a scheme is to be taken as a reference to the time when P ceases to be in employment which is contracted-out by reference to the new scheme; and
(a)section 89(1)(a)(12) (scope of Chapter 4),
(c)section 94(1A) and (3)(13) (variation and loss of rights under section 90),
11.—(1) The Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996(14) are modified as follows.
12.—(1) Chapter 5 of Part 4 of the 1993 Act(15) (protection for early leavers: cash transfer sums and contribution refunds) is modified as follows.
Lifetime allowance charge: modification of provisions
(a)is a member of the old scheme by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2014 (final salary link);
(c)is being paid an ill-health pension calculated under the transitional provisions of the new scheme; and
(d)has an ill-health pension paid from new scheme reduced as a consequence of P becoming entitled to payment of a scheme pension (within the meaning of paragraph 2 of Schedule 28 to the Finance Act 2004(16) under the old scheme.
(2) Section 216 of the Finance Act 2004(17) (benefit crystallisation events and amounts crystallised) is modified in its application to P is modified in its application to P as specified in paragraph (3).
(a)is a member of the old scheme by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2014 Act;
(c)becomes entitled to payment of an ill-health pension under the transitional provisions of the new scheme.
(2) Section 234 of the Finance Act 2004(18) (defined benefit arrangements) is modified in its application to P as specified in paragraph (3).
15.—(1) This regulation applies to a person (P),—
(i)entitlements to benefits under the new scheme is determined by, or
(2) For the purposes of the requirements in sections 67, 68, 70 and 71 of the 1993 Act and any subordinate legislation made under Chapter 1 Part 4 of that Act, as they apply in relation to P, any difference—
Sealed with the Official Seal of the Department of Justice on 18th February 2015
The Department of Finance and Personnel has consented to these Regulations.
Sealed with the Official Seal of the Department of Finance and Personnel on 18th February 2015
These Regulations make consequential provision in relation to public service pensions for members of the police service in Northern Ireland.
Under the Public Service Pensions Act (Northern Ireland) 2014 (c.2 (N.I.)) (“the 2014 Act”), certain current members of public service pension schemes are to join new pension schemes (“new schemes”) as active members, whilst retaining certain benefits in their existing pension schemes (“old schemes”).
Part 1 of these Regulations provides for their citation, commencement and interpretation.
Part 2 modifies the effect of provisions relating to contracting-out of the additional state pension under the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (“the 1993 Act”) for members joining or transferring to a new scheme during the period from 1st April 2015 to 5th April 2016 inclusive. Certain procedural requirements in the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 493) are disapplied to an election to contract-out the new scheme.
Part 3 modifies the effect of other provisions of the 1993 Act, in their application to persons who join the new scheme while remaining non-accruing members of the old scheme. Those members are to be treated as if they are in ongoing pensionable service under one scheme, not two. Section 11A of the 1993 Act is modified in relation to pension debits. Part 4 of the 1993 Act concerns members of occupational pension schemes who leave before retirement age. The non-accruing members of the old scheme are to be treated as if their old scheme service does not terminate, nor their contracted-out employment cease, when they join the new scheme; only when they leave the scheme. The modifications apply for the purposes of preserved benefit (Chapter 1 of Part 4); revaluing benefits (Chapter 2); protecting increases in guaranteed minimum pensions (Chapter 3); and cash equivalent values and contribution refunds (Chapters 4 and 5). Specified provisions in the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 619) which were made under Chapter 4 of Part 4 of the 1993 Act, are also modified.
Part 4 modifies the effect of the pensions tax regime contained in the Finance Act 2004 (c. 12) upon the ill-health pension provision in the new scheme. It provides that any element of an ill-health pension relating to pensionable service under the old scheme will not fall to be calculated against the member’s annual tax allowance, and that any pension in the old scheme that subsequently falls to be paid to a member who has taken ill-health retirement will not fall to be calculated against the member’s lifetime tax allowance.
Part 5 resolves a tension between the short service benefit provisions contained in the 1993 Act and the requirement of section 10 of the 2014 Act that a deferred member of the new scheme has a different pension age (set at state pension age) than an active member (set at 60).
S.R. 1988 No.374. Amended by S.R. 1988 No.438, S.R. 1989 No.106, 160 & 387, S.R. 1990 No.411, S.R. 1993 No. 223 & 327, S.R. 1996 No.4, S.R. 1997 No.259, S.R. 1998 No.240, S.R. 2001 No.369, S.R. 2002 No.100, S.R. 2004 No.384, S.R. 2006 No. 122, 123, 152, 268 & 313, S.R. 2007 No. 476, 484 & 485, S.R. 2009 No.143, S.R. 2010 No.43 & 348, S.R. 2012 No.64, S.R. 2013 No. 35 & 36, S.I. 2013/2318 and 2014 (c.2) (N.I.).
S.R. 2009 No. 79. Amended by S.R. 2010 No.348, S.R. 2012 No. 64, S.R. 2013 No. 35 & 36 and S.I. 2013/2318.
1998 c. 32. The powers conferred by sections 25 and 26 are extended by Articles 14 and 15 of the Superannuation (Northern Ireland) Order 1972 (S.I. 1972/1073 (N.I. 10)). Both sections have been modified by section 49 of the Police (Northern Ireland) Act 2000 (2000 c.32).
1993 c. 49. Section 67 was amended by Article 240 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) and section 27 of, and paragraphs 19 and 20 of Schedule 8 to, the Public Service Pensions Act (Northern Ireland) 2014 (c.2. (N.I.)).
1993 c.49. Section 89(1)(a) was substituted by Article 148 of the Pensions (Northern Ireland) Oder 1995 (S.I. 1995/3213 (N.I. 22). Section 90(1)(a) was amended by Article 150(1) and (2) of that Order. Section 90(2) was amended by Article 150(4) of that Order and by Article 290(1) of, and paragraph 9 of Schedule 10 to, the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1). Section 84(1A) was inserted by, and section 94(3) amended by, Article 165 of, and paragraph 7 of Schedule 4 to, the Pensions (Northern Ireland) Order 1995.
Section 94(1A) was inserted by, and section 94(3) amended by, article 165 of, and paragraph 7 of Schedule 4 to, the Pensions (Northern Ireland) order 1995.
2004 c. 12 paragraph 2 was amended by section 101 and 104 of, and Schedules 10 and 11 to, the Finance Act 2005 (c. 7); by section 161 of, and Schedule 23 to, the Finance Act 2006 (c.25); by section 70 of, and Schedule 20 to, the Finance Act 2007 (c.11); by section 51 of the Finance Act 2013 (c.29); and by S.I. 2007/493.
2004 c.12. Section 234 was amended by section 66 of, and paragraphs 1, 10 and 27 of Schedule 17 to, the Finance Act 2011 (c. 11).