Public Service Pensions Citation, commencement, and effect 1 1 These Regulations may be cited as the Police Pensions (Amendment) Regulations (Northern Ireland) 2022. 2 These Regulations come into operation on 30 th March 2022 but regulations 3 to 5 and 6(5), 6(6), 6(8) and 6(9) have effect from 1 st April 2015. Amendment of the Police Pensions Regulations (Northern Ireland) 2015 2 The Police Pensions Regulations (Northern Ireland) 2015 are amended in accordance with Regulations 3 to 6. Adjustment of active member’s account after period of unpaid family leave or unpaid sick leave 3 In regulation 59 (adjustment of active member’s account after period of unpaid family leave or unpaid sick leave), in paragraphs (2) and (3) for “at the beginning of” substitute “immediately before the commencement of” . Option to pay member contributions for period of unpaid leave 4 In regulation 171 (option to pay member contributions for period of unpaid leave), in paragraph (7) for “at the beginning of” substitute “immediately before the commencement of” . Reduction of benefits where annual allowance charge paid by scheme manager 5 1 In regulation 219 (reduction of benefits where annual allowance charge paid by scheme manager)— a for paragraph (1)(a), substitute— a a member gives a valid notice to the scheme manager i of joint and several liability to an annual allowance charge under section 237B of the 2004 Act , or ii of liability to an annual allowance charge in accordance with regulation 219A: and b in paragraph (3), after sub-paragraph (a) insert— aa in the case to which paragraph (1)(a)(ii) applies, where the liability has arisen in relation to more than one police pension scheme, must be proportionate to the part of that liability which relates to this scheme; and . 2 After regulation 219 insert— Voluntary scheme pays arrangement 219A 1 A member may serve notice on the scheme manager requesting the scheme manager to discharge an annual allowance charge where the conditions in paragraph (2) are satisfied. 2 The conditions mentioned in paragraph (1) are that— a the scheme manager is not jointly liable under section 237B of the 2004 Act (liability of scheme administrator) in relation to the charge; b the pension scheme input amount for a tax year for the member in relation to all police pension schemes of which the individual is a member, exceeds the annual allowance applicable to that member for that tax year; and c the amount of the member’s liability to an annual allowance charge for a tax year exceeds £1,000. 3 The scheme manager may fix a date in relation to any tax year by which a notice under paragraph (1) must be given. 4 Where the scheme manager satisfies a liability under paragraph (1), consequential adjustment must be made to the member’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice. 5 In this regulation— “ pension scheme input amount ” has the same meaning as in section 237B(2) of the 2004 Act (liability of scheme administrator); “ police pension schemes ” means this scheme, the 1988 scheme or the 2006 scheme;”. Transitional provisions 6 1 Schedule 4 (transitional provisions) is amended as follows. 2 In paragraph 1 (interpretation)— a in the definition of “closing date”, before sub-paragraph (a) insert— za if the member is a full protection member of the existing police pension scheme, 31st March 2022; ; b in the definition of “transition date”, before sub-paragraph (a) insert— za if the member is a full protection member of the existing police pension scheme, 1st April 2022; ; 3 For sub-paragraph (2) of paragraph 9 (meaning of “ full protection member ” (the 1988 scheme)) substitute— 2 P ceases to be a full protection member of the 1988 scheme on whichever of the following days occurs first— a the day on which P ceases to be in pensionable service under that scheme; or b 31st March 2022. . 4 For sub-paragraph (2) of paragraph 12 (meaning of “ full protection member ” (the 2006 scheme)) substitute— 2 P ceases to be a full protection member of the 2006 scheme on whichever of the following days occurs first— a the day on which P ceases to be in pensionable service under that scheme; or b 31st March 2022. . 5 For sub-paragraph (2)(b) of paragraph 23 (transition member who has not reached normal pension age under the existing police pension scheme) for “the 2006 Regulations” substitute “the 2009 Regulations” ; 6 In paragraph 34 (death gratuity – estate)— a in paragraph (2), for “may in its discretion” substitute “must” ; and b in paragraph (3), for “may” substitute “must” . 7 In paragraph 35(2) (pensionable service under the existing police pension scheme), for “purchase of increased benefits” substitute “an election to purchase increased benefits made before 1 st April 2022” . 8 In the heading at paragraph 39 (Calculation of weighted accrual for part-time service in the 1988 scheme), omit “part-time”. 9 In paragraph 39 (Calculation of weighted accrual for part-time service in the 1988 scheme),–omit sub-paragraph (9). Sealed with the Official Seal of the Department of Justice on 22nd March 2022. Naomi Long Minister of Justice Sealed with the Official Seal of the Department of Finance on 22nd March 2022. Patrick Neeson A senior officer of the Department of Finance