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Statutory Rules of Northern Ireland

2007 No. 152

local government

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

Made

9th March 2007

Coming into operation in accordance with regulation 1

Contents

Go to Preamble

  1. PART 1

    GENERAL

    1. 1.Citation, commencement, interpretation and retrospection

    2. 2.Amendment of the principal Regulations

  2. PART 2

    THE TAX REGIME

    1. 3.Requirements for admission agreements

    2. 4.Further restrictions on eligibility

    3. 5.Periods of membership: “total membership”

    4. 6.High earners

    5. 7.Members’ contributions

    6. 8.Employer’s discretion to reduce member’s contribution rate

    7. 9.Inland revenue limits on contributions

    8. 10.Limit on total amount of benefits and deduction of tax

    9. 11.Calculations

    10. 12.Final pay

    11. 13.Revenue restrictions

    12. 14.Retirement after normal retirement date

    13. 15.Re-employed and rejoining deferred members

    14. 16.Surrenders of pensions

    15. 17.Requirements as to time of payment

    16. 18.Guaranteed minimum pensions etc.

    17. 19.Surviving spouse’s or civil partner’s long-term pension

    18. 20.Reduction of some surviving spouses’ pensions

    19. 21.Meaning of “eligible child”

    20. 22.Children’s long-term pensions

    21. 23.Commutation: small pensions

    22. 24.Commutation: exceptional ill-health

    23. 25.Scope of Part III: limits on benefits

    24. 26.Power of employing authority to increase total membership

    25. 27.Effect of increases under this Chapter for older members

    26. 28.Payments to increase total membership

    27. 29.Effect of increases under this Chapter for older members

    28. 30.Election for pension in lieu of retirement grant

    29. 31.Election for lump sum in lieu of pension

    30. 32.Retirement benefits

    31. 33.Elections as to use of accumulated value of AVCs

    32. 34.Application and investment of SCAVCs

    33. 35.Accounts and audit

    34. 36.Employer’s further payments

    35. 37.Over-provision: calculation and return of surplus AVC and SCAVC funds

    36. 38.Rights to return of contributions

    37. 39.Commencement of pensions

    38. 40.Treatment of other benefits

    39. 41.Decisions as to status of employees and decisions as to benefits

    40. 42.Statements of policy concerning exercise of discretionary functions

    41. 43.Commutation: small pensions

    42. 44.Commutation: serious ill-health

    43. 45.Interpretation

    44. 46.Matters to be included in an admission agreement in certain cases

    45. 47.Excluded membership

    46. 48.Revenue restrictions

  3. PART 3

    THE 85 YEAR RULE

    1. 49.Normal retirement

    2. 50.Other early leavers: deferred retirement benefits and elections for early payment

    3. 51.Re-employed and rejoining deferred members

    4. 52.Payments to increase total membership

    5. 53.Commencement of pensions

    6. 54.Right to count a credited period

    7. 55.Credited periods for transferring members with mis-sold pension rights

    8. 56.Rights as to service not matched by credited period

    9. 57.Interpretation

  4. PART 4

    TRANSITIONAL PROVISIONS

    1. 58.Transitional provisions and savings

    2. 59.Right to opt out

  5. PART 5

    GOVERNANCE AND COMMUNICATION POLICY STATEMENTS

    1. 60.Governance policy statement

    2. 61.Communication policy statements

  6. PART 6

    MINOR TECHNICAL AMENDMENTS

    1. 62.Further restrictions on eligibility

    2. 63.First instance decisions

    3. 64.Interpretation

  7. SCHEDULE

    Transitional Provisions and Savings

Go to Explanatory Note

The Department of the Environment, in exercise of the powers conferred by Articles 9 and 14 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972(1) and now vested in it(2).

In accordance with Article 9 of that Order the Department has consulted with the Northern Ireland Local Government Association, the Northern Ireland Local Government Officers’ Superannuation Committee and such representatives of other persons likely to be affected by the Regulations as appeared to it to be appropriate:

(1)

1972/1073 ( 10); . 9 was amended by . 34 S.I. 2005/1968 (N.I. 18); . 14 was amended by . 12 S.I. 1990/1509 ( 13). Back [1]

(2)

S.R. & O () 1973 No. 504 Article 7 (1); 1976/424 ( 6). Back [2]

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