Health And Personal Social Services PART 1 Introductory Citation, commencement and effect 1 1 These Regulations may be cited as the Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2011. 2 These Regulations come into operation on 12th August 2011, and save as provided in paragraphs (3) and (4) shall have effect from 1st April 2011. 3 Regulation 4 shall have effect from 1st April 2008. 4 Regulation 5 shall have effect from 1st April 2004. PART 2 Amendment of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 2 The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 are amended as provided by regulations 3 to 5. Amendment of regulation 73J 3 1 Regulation 73J (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5). 2 In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”. 3 In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”. 4 After paragraph (5), add— 5A If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:- Step 1 — Calculate the basic amount of the increase in accordance with regulations 73G to 73I, to find the Step 1 amount. Step 2 — Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 — Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 — Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 — Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 — Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 — Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). 5 In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971 ”. Amendment of regulation 89A 4 1 Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) to (6). 2 At the beginning of paragraph (1) for “Where” substitute “Subject to paragraph (1A), if”. 3 Omit paragraph (2). 4 Paragraph (2A) shall be renumbered “(1A)”. 5 In paragraph (1A) for “paragraph (2)” substitute “paragraph (1)”. 6 Before paragraph (7) insert— 6 Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection) give to the Department such information as will enable the Department to determine— a whether any lifetime allowance is payable in respect of the benefit and, if so, b the amount of that charge. . Amendment of regulation 97 5 In paragraph (3) of regulation 97 (Accounts and actuarial reports) for “2007” substitute “2008”. PART 3 Amendment of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 6 The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 are amended as provided by regulations 7 and 8. Amendment of regulation 43 7 1 Regulation 43 (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5). 2 In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”. 3 In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”. 4 After paragraph (5), add— 5A If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:- Step 1 — Calculate the basic amount of the increase in accordance with regulations 40 to 42, to find the Step 1 amount. Step 2 — Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 — Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 — Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 — Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 — Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 — Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). 5 In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971”. Amendment of regulation 174 8 1 Regulation 174 (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5). 2 In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”. 3 In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”. 4 After paragraph (5), add— 5A If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:- Step 1 — Calculate the basic amount of the increase in accordance with regulations 171 to 173, to find the Step 1 amount. Step 2 — Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 — Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 — Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 — Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 — Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 — Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). 5 In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971”. Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 5th July 2011 (L.S.) Eugene Rooney 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 5th July 2011 (L.S.) Richard Pengelly A senior officer of the Department of Finance and Personnel