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Local Government (Superannuation) Regulations (Northern Ireland) 1992

Type Ni-Statutory-Rule

Publication 1992-12-16

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(2) Where an existing officer who was subject to the provisions of the Act of 1943 and who did not exercise the option referred to in regulation 23 of the 1951 Scheme is transferred to an office which is, or holds an office which becomes, one which prior to 1st April 1950 would have been pensionable under the Act of 1869, any period of employment under the Belfast Corporation prior to 1st April 1950 which would have been at the date when this regulation becomes applicable to him reckonable as service for the purposes of that Scheme if he had exercised the option under that regulation, shall be reckonable as service under these regulations; but the period of employment from 1st April 1950 to the said date shall be reckonable as service only if he notifies the authority by whom he is employed, being a district council or public body, within 3 months after that date that he intends to pay and pays to that authority all arrears of contributions as from 1st April 1950 either in a lump sum or by such instalments as that authority may allow and in respect of such instalments the provisions of paragraph 2 and 3 of the second Schedule to the 1962 regulations shall apply as if those regulations had not been revoked.

(3) In this regulation—

“the 1951 Scheme” means the Superannuation Scheme made by the Belfast Corporation under section 5A of the Act of 1950, as amended, on 20th April 1951.

Added years in the case of certain existing officers

G3

(1) Subject to paragraph (2), where an existing officer to whom regulation 43(1) of the 1962 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme applied possessing technical, professional or other special qualifications was appointed when above 30 years of age to an office under an employing authority for the due and efficient discharge of the duties of which such qualifications were required, the employing authority may, upon his resignation, retirement or death, direct that there shall be added to the length of his service as such officer such number of years not exceeding 10 as the employing authority may fix and any such years so added shall be reckonable as years of contributing service.

(2) A direction shall not be made under paragraph (1) in respect of an existing officer if a consent has been given in respect of him under regulation 43(1) of the 1981 regulations or under the corresponding provision of the former regulations.

(3) There shall be paid into the fund by an existing officer in respect of whom a direction is made under paragraph (1), or by his personal representatives, for each of the years added to his service by virtue of the direction, a contribution equal to 5% of the amount of the annual remuneration payable to him during the year which commenced on 1st April 1950, together with compound interest thereon as from 1st January 1952, up to the day preceding 1st December 1962, at the rate of 2½% per annum and as from 1st December 1962, at the rate of 3¼% per annum.

(4) There shall be paid into the fund by the employing authority in respect of an existing officer in respect of whom a direction is made under paragraph (1) such amount as may be actuarially determined as representing the difference between the amount of the contributions required to be made by the existing officer in accordance with paragraph (3) and the capital value of the additional liability falling upon the fund by virtue of the direction having been made.

(5) Any service reckonable by virtue of a direction made under paragraph (1) in relation to a person who has ceased to be a pensionable employee shall be deemed to have been reckonable immediately before 1st April 1972.

Application to certain female nurses, physiotherapists, midwives and health visitors

G4

In their application to a pensionable employee to whom regulation 50 of the 1981 regulations applied, these regulations shall have effect subject to the modifications set out in Part II of Schedule 15.

Power to agree notional remuneration

G5

(1) An employing authority may from time to time enter into an agreement with the bodies or persons representative of any class or description of employee of that authority specifying the method by which an amount representing the whole of the remuneration of a member of that class or, as the case may be, an employee of that description or such part of his remuneration as is specified in the agreement shall, in respect of the period during which the agreement remains in force, be determined.

(2) Where an employee of an employing authority belongs to a class or description of employee in relation to which an agreement entered into by that body under paragraph (1) is in force, then in respect of the period during which that agreement remains in force and the employee in his employment under that authority remains an employee of that class or description, the amount determined in relation to him in accordance with the method specified in the agreement as the amount representing the whole of his remuneration or, as the case may be, such part of his remuneration as is specified in the agreement shall be deemed for the purposes of these regulations to be his remuneration or, as the case may be, such part of his remuneration as is so specified.

(3) Where an employing authority enter into an agreement under paragraph (1) they shall send a written notification of that fact, which shall include a conspicuous statement directing the attention of the employee to the place at which he may obtain information about details of the agreement, to each of their employees who is a member of a class or, as the case may be, an employee of a description, to which the agreement relates.

(4) The notification required by paragraph (3) shall be sent—

(a) in the case of a person in the employment of the employing authority on the date on which the agreement was entered into, as soon as is reasonably practicable after that date; and

(b) in the case of a person entering the employment of that authority after that date, within 3 months after he has entered that employment.

PART J — INTERCHANGE, ETC.

Interpretation

J1

In this Part—

“Communities' scheme” means the pension scheme provided for officials and other servants of the Communities in accordance with regulations adopted by the Council of the European Communities;

“Community institution” includes a body treated as one of the Communities' institutions for the purposes of the Communities' scheme;

“local Act authority” and “local Act scheme” have— in relation to any time before 25th March 1972, the same meanings as in the Act of 1937; and in relation to any time on or after 25th March 1972, the same meanings as in section 8 of the Act of 1972;

“pension” does not include an allowance; and

“service” means service or employment with any employer.

Outwards transfers

J2

(1) Subject to paragraphs (6) and (7), a transfer value shall be paid in relation to a person who has ceased to be employed in local government employment and has become employed in approved non-local government employment if the conditions in paragraph (3) are satisfied.

(2) This regulation applies even if the cessation of the local government employment, or the commencement of the approved non-local government employment, or both the cessation and the commencement, occurred before 1st March 1993.

(3) The conditions are that—

(a) he has made a written request to the Committee for the transfer value to be paid; and

(b) subject to paragraph (4), the request was made not later than 6 months after 1st March 1993, or, if later, 6 months after the date on which he became employed in his approved non-local government employment; and

(d) in the case of a person who ceased to be employed in his local government employment before 31st March 1972, the Committee has consented to the payment of the transfer value; and

(e) in the case of a person who received a return of contributions in relation to his local government employment (other than a person falling within paragraph (7)), he has within 3 months of making his request under sub-paragraph (a) paid to the Committee—

(i) a sum equal to the contributions returned to him (together with any interest which he was paid);

(ii) a sum equal to any deduction made on account of tax under section 209(2) of the Income and Corporation Taxes Act 1970[^f00028]; and

(iii) compound interest on both those sums calculated in accordance with regulation J7 for the period beginning with the date on which he received the return of contributions and ending on the date of his request under sub-paragraph (a) (but no interest is to be paid if that period is less than 6 months).

(4) The Committee may in any particular case extend the period mentioned in paragraph (3)(b).

(5) The Committee shall not give its consent under paragraph (3)(d) unless—

(a) in the interval between the employments the person was in employment outside the United Kingdom in relation to which rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00029] applied; or

(b) the person left his local government employment with a right to a prospective pension under a local Act scheme,

and he has not previously made an application for a transfer value to be paid to the scheme managers in question in relation to his local government employment which was refused.

(6) A transfer value shall not be paid in relation to a person—

(a) who has received any benefit (other than a return of contributions) in respect of his local government employment; or

(b) who ceased to be employed in local government employment on or after 6th April 1978 having reached state pensionable age, unless his accrued pension for the purposes of Schedule 16 relates solely to service after he reached state pensionable age; or

(c) who ceased to be employed in local government employment on or after 6th April 1978 and who has become employed in approved non-local government employment (other than employment with a Community institution) which is not contracted-out employment for the purposes of the Pensions Order, unless—

(i) the person is a married woman or widow who has made, or is treated as having made, an election for the purposes of Article 5(2) of that Order and she has not revoked that election and, in consequence, on the cessation of her local government employment she has no accrued rights under these regulations to a guaranteed minimum pension in connection with that employment; or

(ii) an election has been made under Article 44(2) of that Order to pay a contributions equivalent premium with a view to extinguishing the person’s accrued rights under these regulations to a guaranteed minimum pension in connection with his local government employment; or

(d) in respect of whom a transfer value has been paid by the Committee since he ceased to be employed in his local government employment; or

(e) who, on becoming employed in approved non-local government employment became entitled, without any condition as to receipt of a transfer value, to reckon service in his local government employment in relation to his approved non-local government employment; or

(f) if a direction has been made in relation to his service in his local government employment under regulations C15(8) or M1 or any corresponding provision of earlier legislation or the former regulations.

(7) In relation to a person who—

(a) ceased to be employed in local government employment on or after 15th August 1975 but before 26th August 1977 with an aggregate of at least 5 years' reckonable and qualifying service; or

(b) ceased to be employed in local government employment on or after 26th August 1977,

and has received a return of contributions in relation to that employment, a transfer value may only be paid in relation to service in respect of which he is entitled to preserved benefits.

Additional transfer value on outwards transfer in certain cases

J3

(1) Notwithstanding regulation J2(6)(d), where after 31st March 1978 there has been paid in respect of a person to whom regulation F3 applies a transfer value in the calculation of which the period that he became entitled by regulation F6(1)(a) to reckon as reckonable service was not taken into account, an additional transfer value shall be paid in respect of that period.

(2) Notwithstanding regulation J2(6)(d), where a transfer value has been paid before 1st April 1978 in respect of a person in relation to whom one of the conditions in regulation F3(2)(a) to (d) is satisfied and the conditions in regulation F3(4) to (9) were satisfied at the time of payment, an additional transfer value shall be paid if the conditions in paragraph (3) are satisfied.

(3) The conditions are that the scheme managers of a public service scheme not specified in Schedule 14—

(a) have made a written request to the Committee for the additional transfer value to be paid;

(b) have given them particulars of the service (being such whole-time service as is described in regulation F2(1)) to which it is to relate, and the rate or amount, as the case may be, to be used in ascertaining C of the formula set out in Part V of Schedule 16; and

(c) have certified that on payment of the additional transfer value the person will be entitled to reckon extra service for the purposes of the scheme,

but an additional transfer value shall not be paid in the case of an officer who transferred to a government department on 1st October 1973 under an order made under sections 134 or 135 of the Local Government Act (Northern Ireland) 1972[^f00030] or any other transferred provision.

Amount of transfer value, etc.

J4

(1) The amount of any transfer value payable under regulation J2 and of any additional transfer value payable under regulation J3(1) shall be calculated in accordance with the provisions of Parts I to IV of Schedule 16.

(2) The amount of any additional transfer value payable under regulation J3(2) shall be calculated in accordance with Part V of Schedule 16.

(3) The transfer value or additional transfer value shall be paid to the scheme managers by the Committee out of the fund.

(4) The Committee shall provide the scheme managers and the person to whom the transfer value or additional transfer value relates with a written notice showing how it was calculated.

(5) A notice provided to a person under paragraph (4) shall include a statement of the kind required by regulation N7(2)(c).

Termination of right to payment out of the fund

J5

Notwithstanding any provision of these regulations or of the former regulations (except regulations J3 and J6), where a transfer value is to be or has been paid under regulation J2 no other payment or transfer of assets shall, subject to regulations J3 and J6, be made out of the fund on account of the service to which the transfer value relates.

Rights where a person transfers to the Communities' scheme and leaves without a right to either an immediate or prospective pension

J6

(1) This regulation has effect to confer rights on a person and those claiming through him where—

(a) the person became employed by a Community institution after having been employed in local government employment; and

(b) the scheme managers of the Communities' scheme were paid a transfer value under regulation J2 in relation to his previous service in local government employment; and

(c) he ceased to be employed in his employment with the Community institution without the right to an immediate or prospective pension; and

(d) the Committee has been paid for the credit of the fund—

(i) a sum equal to the amount of the transfer value which the scheme managers received; and

(ii) compound interest on that sum calculated in accordance with regulation J7 for the period beginning with the date on which the transfer value was received by the scheme managers and ending on the date on which the Committee was paid the sum required by (i) above (but no interest is to be paid if that period is less than 6 months).

(2) Where the person ceased to be employed in his local government employment on or after 1st March 1993 in circumstances in which he would, apart from regulations J2 to J5, have been entitled to a pension (other than a pension under regulations E1(3)(b) or E2(2)) in respect of the service to which the transfer value relates, he and those claiming through him shall, subject to paragraph (4), have the same rights as they would have had by virtue of these regulations (so far as applicable) if the payment of the transfer value had not been requested or made.

(3) Where the person ceased to be employed in his local government employment on or after 1st March 1993 in circumstances in which he would not, apart from regulations J2 to J5, have been entitled to a pension (other than a pension under regulations E1(3)(b) or E2(2)) in respect of the service to which the transfer value relates, he and those claiming through him shall, subject to paragraph (4), have the same rights as they would have had by virtue of these regulations (so far as applicable) if—

(a) on the termination of his local government employment he had been entitled to reckon an aggregate of 5 years' reckonable and qualifying service; and

(b) the payment of the transfer value had not been requested or made.

(4) Paragraphs (2) and (3) shall not confer any right to—

(a) a return of contributions; or

(b) the payment of any benefit for any period ending on or before the date on which he left his employment with the Community institution.

(5) For the purposes of this regulation references to those claiming through a person shall be construed as references to his widow, dependants, children and personal representatives so far as is appropriate in his particular case.

Compound interest on certain sums

J7

Compound interest under regulations J2(3)(e)(iii) and J6(1)(d)(ii) and Parts I (paragraph 1(2)) and V of Schedule 16 is to be calculated—

(a) at the rate of 6% with yearly rests for each complete period of a year ending before 1st April 1977 (any residual period of less than a year is to be ignored); and

(b) at the rate of 2¼% with 3-monthly rests for each complete period of 3 months beginning after 31st March 1977 (any residual period of less than 3 months is to be ignored).

Inward transfers

J8

(1) Subject to paragraphs (5) and (6), a transfer value offered to the Committee by the scheme managers of a persons previous non-local government scheme shall be accepted by them and shall, together with the amount of any limited revaluation premium under Article 47 of the Pensions Order repaid to the Committee by the Department of Health and Social Services, be credited to the fund if the conditions specified in paragraph (3) are satisfied.

(2) This regulation applies even if the cessation of the non-local government employment, or the commencement of the local government employment, or both the cessation and commencement, occurred before 1st March 1993.

(3) The conditions are that—

(a) except where the transfer value is offered as mentioned in paragraph (5)(a) and is in respect of such a period as is mentioned in paragraph (5)(b), or relates only to service reckonable under the war service provisions of a public service scheme, he has made a written request to the Committee for the transfer value to be accepted; and

(b) subject to paragraph (4), the request was made not later than 6 months after 1st March 1993 or, if later, 6 months after the date on which he became employed in his local government employment; and

(d) except in the case of a person who became employed in his local government employment on or after 26th August 1977 and who ceased to be employed in his non-local government employment on or after 31st March 1972, the Committee have consented to the transfer value being accepted; and

(e) in the case of a person who became employed in his local government employment before 31st March 1972, he was employed in local government employment on that date.

(4) The Committee may in any particular case extend the period mentioned in paragraph (3)(b).

(5) A transfer value which—

(a) is offered by the scheme managers of a public service scheme in relation to a person in relation to whom a transfer value was accepted and received before 1st April 1978; and

(b) is in respect of a period which could if he had not ceased to be employed in his non-local government employment have become reckonable under the war service provisions of the scheme,

shall not be accepted unless it is one calculated in accordance with Part V of Schedule 16.

(6) A transfer value under paragraph (1) shall not be accepted in relation to a person if—

(a) his non-local government employment was contracted-out employment for the purposes of the Pensions Order; and

(b) his non-local government scheme was not a statutory scheme or a scheme which is to be treated for the purposes of Schedule 17 as being a statutory scheme; and

(i) the annual equivalent of his guaranteed minimum in respect of service to which the transfer value relates; and

(ii) where equivalent pension benefits were, but would not remain, assured by his non-local government scheme, the annual rate of those benefits.

(7) A person’s resultant pension shall be calculated in accordance with the formula:

$$R=N80×S$ where— R is the annual amount of the resultant pension; N is the reckonable service (expressed in years and fractions of a year) which would, apart from paragraph (5), be credited to him under regulation J9(1)(a) if the transfer value were to be accepted by the Committee; S is the annual rate of his remuneration on becoming employed in his local government employment (if he is paid weekly, the annual rate shall be calculated by multiplying the weekly rate by 52.18).$

(8) A person’s guaranteed minimum shall be calculated in accordance with Article 37 of the Pensions Order (except that paragraphs (7) and (8) shall be ignored) by reference to the regulations applying in relation to that Article and the orders in force under Article 23 of that Order, when he becomes employed in his local government employment, and the annual equivalent shall be calculated by multiplying the guaranteed minimum by 52.18.

Right to reckon service

J9

(1) Where a transfer value (other than one to which regulation J8(5) applies) has been accepted in relation to a person under regulation J8—

(a) he shall, subject to regulation J10(4), (5) and (6), be entitled to reckon as reckonable service a period calculated in accordance with Schedule 17 for all purposes of these regulations except that of determining whether there is any entitlement to benefit (other than any benefit under regulation E2(2)); and

(b) he shall be entitled to reckon as qualifying service all the service to which the transfer value relates.

(2) A period reckonable under paragraph (1)(a) shall be treated as reckonable service after 31st March 1972 for the purposes of making any calculation under these regulations.

(3) Service reckonable under paragraph (1)(b) shall count at its actual length.

(4) The Committee shall provide the person with a written notice stating the periods of service which he is entitled to reckon under paragraph (1)(a) and (b) and, in the case of a person who became employed in his local government employment before 1st April 1980, whether or not his retirement pension is subject to reduction under regulations J11 or J12.

(5) A notice under paragraph (4) shall contain a statement of the kind required by regulation N7(2)(c).

Increase in return of contributions

J10

(1) Where—

(a) a person to whom regulation J9 applies ceases to be employed in employment in which he is a pensionable employee in circumstances in which a return of contributions is payable to him under regulation C15(3) and (4);

(b) he would have been entitled to a return of contributions under his non-local government scheme in respect of service to which the transfer value accepted under regulation J8 relates on the termination of his non-local government employment if a transfer value had not been payable; and

the sum due to him under regulation C15(3) and (4) shall be increased by an amount equal to the return of contributions (including any interest) which would have been paid to him under his non-local government scheme in respect of that service in the circumstances specified in sub-paragraph (b) if it had been paid when the transfer value was received by the Committee.

(2) Where compound interest is payable on the contributions to be returned under regulation C15(3) and (4), compounded interest calculated at the same rate and in the same manner shall also be payable on the amount of the increase under paragraph (1) for the period beginning with the date on which the transfer value was received by the Committee and ending on the date on which he ceased to be employed in the employment in which he was a pensionable employee.

(3) Nothing in paragraphs (1) and (2) shall confer any entitlement to an increase on account of contributions which were returned to and were not subsequently repaid by the person who paid them.

(4) Where a sum due under regulation C15(3) and (4) is increased under paragraph (1) by an amount equal to the whole of the person’s contributions in connection with the service to which the transfer value relates and that is the only service to which the transfer value relates, his right to reckon service under regulation J9(1)(a) (but not under regulation J9(1)(b)) on account of the transfer value shall be extinguished when the increased payment is made.

(5) Where a sum due under regulation C15(3) and (4) is increased under paragraph (1) and paragraph (4) does not apply, the person’s right to reckon service under regulation J9(1)(a) (but not under regulation J9(1)(b)) on account of the transfer value shall be reduced in accordance with the formula in paragraph (6) when the increased payment is made.

(6) The formula mentioned in paragraph (5) is—

$$A=B×(C-D)C$ where— A is the reduced service which the person is entitled to reckon under regulation J9(1)(a) after the payment is made; B is the service which he is entitled to reckon under regulation J9(1)(a) before the payment is made; C is the service which he is entitled to reckon under regulation J9(1)(b); and D is the service on account of which the increase under paragraph (1) is made and, for this purpose, the service shall count at its actual length.$

(7) Service is to be expressed in years and fractions of a year for the purpose of making the calculation in paragraph (6).

National Insurance modification for flat-rate retirement pension

J11

(1) The retirement pension of a person to whom regulation J9 applies shall be reduced in accordance with paragraph (2) where—

(a) he became employed in his local government employment before 1st April 1980; and

(b) on becoming employed in his local government employment he was subject to regulation 42(2) of the 1962 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme; and

(c) his retirement pension is calculated by reference to reckonable service which includes the period which he is entitled to reckon under regulation J9(1)(a).

(2) Regulation 53(2) of the 1981 regulations shall be taken to have applied in relation to the period which he is entitled to reckon under regulation J9(1)(a) as if—

(a) during that period he had been a person subject to regulation 42(2) of the 1962 regulations; and

(b) that period were service after the relevant date.

(3) In this regulation “relevant date” means 31st March 1950 or, where the pension is reduced under regulation 53(2)(a), (b), (c) or (d) of the 1981 regulations, such other date as is appropriate.

National Insurance modification for graduated retirement pension

J12

(1) The retirement pension of a person to whom regulation J9 applies shall be reduced by the amount specified in paragraph (2) where—

(a) he became employed in his local government employment after 31st December 1973 and before 1st April 1980; and

(b) his non-local government scheme was a statutory scheme; and

(c) in calculating the amount of the transfer value accepted under regulation J8 a deduction was made in connection with graduated retirement benefit under section 35 of the Insurance Act; and

(d) his retirement pension is calculated by reference to reckonable service which includes the period which he is entitled to reckon under regulation J9(1)(a).

(2) The specified amount is the reduction in connection with graduated retirement benefit under section 35 of the Insurance Act which would have been made to the person’s pension under his non-local government scheme in relation to the service to which the transfer value relates if on ceasing to be employed in his non-local government employment—

(a) he had reached state pensionable age; and

(b) he had become entitled to the immediate payment of a pension under that scheme instead of the payment of a transfer value.

(3) The reduction under this regulation shall take effect on the date on which the person’s retirement pension becomes payable or, if later, the date on which he reaches state pensionable age and shall be additional to any reduction required by regulation J11.

(4) The reduction under this regulation shall be treated for the purposes of Schedule 16 as a reduction made in connection with graduated retirement benefit under section 35 of the Insurance Act.

Certain persons who become subject to other superannuation schemes

J13

(1) Subject to paragraph (2), this regulation applies to a person who is in an employment in which he is an admitted employee within the meaning of regulation B5, and for whose superannuation in that employment (“the relevant employment”) the body employing him can make other provision under an approved non-local government scheme which would be a contracted-out scheme in relation to the employment for the purposes of the Pensions Order.

(2) This regulation does not apply to a person unless he gives written notice to the body employing him, and to the Committee, that he wishes it to apply to him, and they consent to its doing so.

(3) On the person’s becoming subject in the relevant employment to an approved non-local government scheme, he shall be treated for the purposes of these regulations, except regulations C15 (return of contributions) and J2 to J6, as having ceased to hold the relevant employment.

(4) On, but not before, the actual termination of the relevant employment, the person may, unless regulation J14 applies to him, request the payment of a transfer value under regulation J2.

(5) If a transfer value is requested in the circumstances mentioned in paragraph (4)—

(a) regulations J2 to J6 apply as if the person had continued to be employed in his local government employment until the date of the actual termination of the relevant employment; but

(b) Schedule 16 applies as if his local government employment had ended on the day before he became subject to the approved non-local government scheme.

Transfer of pension rights

J14

(1) Where—

(a) regulation J13 applies to a person; and

(b) on the date on which he becomes subject to the approved non-local government scheme he has not reached state pensionable age; and

(c) before that date he has given written notice to the Committee and, to his employing authority that he wishes to transfer his pension rights under these regulations to the approved non-local government scheme; and

(d) the scheme managers, the Committee and his employing authority have each given their consent before that date,

the Committee shall, subject to paragraphs (4) and (6), pay to the scheme managers out of the fund a transfer value calculated in accordance with Schedule 16.

(2) The Committee shall not give their consent under paragraph (1)(d) unless the person transferring his pension rights will acquire pension rights under the approved non-local government scheme at least equivalent to those which he would have obtained if a transfer value had been paid to the scheme managers under regulation J2.

(3) The Committee shall provide the person transferring his pension rights with sufficient information in writing to check that the condition in paragraph (2) is satisfied.

(4) If—

(a) the number of persons transferring their pension rights under paragraph (1) from the fund to the same or a different approved non-local government scheme as part of the same transfer scheme is more than 9 but less than 100; and

(b) the fund’s assets immediately before any transfer takes place are not adequate, or are more than adequate, to meet the accrued actuarial liabilities of the fund at that time,

the total payable under paragraph (1) (or, as the case may be, the respective totals) shall be adjusted to the extent that the fund’s actuary and the actuary of the approved non-local government scheme consider appropriate in the circumstances.

(5) If any question arises as to the application of paragraph (4) or the actuaries are unable to agree on the adjustment to be made under that paragraph, the adjustment (if any) to be made shall be decided by an actuary appointed by the Department.

(6) If the number of persons transferring their pension rights under paragraph (1) from the fund to the same or a different approved non-local government scheme as part of the same transfer scheme is 100 or more—

(a) no payment shall be made under that paragraph; and

(b) the fund shall be apportioned in accordance with Schedule 18.

(7) Where paragraph (6) applies in relation to any person, he shall be treated for the purposes of regulation D3(7) as if a transfer value had been paid in relation to him under paragraph (1).

(8) Notwithstanding anything in the former regulations or these regulations, where a payment or transfer of assets is to be or has been made under this regulation or under Schedule 18 no other payment or transfer of assets shall be made out of the fund on account of service or employment to which the payment or transfer of assets under this regulation or under Schedule 18 relates.

(9) A person shall be treated for the purposes of this regulation as having transferred his pension rights on the date on which he becomes subject to the approved non-local government scheme.

(10) For the purposes of this regulation, a transfer scheme is a scheme agreed between the scheme managers, the Committee and the employing authority providing for the transfer of pension rights under this regulation of a number of persons.

(11) “Accrued actuarial liabilities” means the actual and potential liabilities of the fund in connection with any service or employment before any transfer takes place.

Revaluation of guaranteed minimum in certain cases

J15

(1) This regulation applies where a person has ceased to be a pensionable employee and the guaranteed minimum in relation to his pension is appropriately secured within the meaning of Article 53C(4) of the Pensions Order[^f00031].

(2) The earnings factors of such a person shall be determined for the purposes of Article 37(2) of the Pensions Order by reference to the last Order under Article 23 of that Order to come into force before the end of the tax year in which he ceased to be a pensionable employee and without reference to the last such Order to come into force before the end of the final relevant year.

(3) The weekly equivalent mentioned in Article 37(2) of the Pensions Order is to be increased in accordance with any additional requirements for the time being prescribed for the purposes of Article 47(1)(b) (exclusion from liability to pay a limited revaluation premium) of that Order.

(4) In this regulation “relevant year” has the meaning given in Article 37(9) of the Pensions Order.

PART L — INJURY ALLOWANCES, ETC.

Interpretation

L1

In this Part—

“benefits” means any allowance or lump sum payable under this Part;

“relevant body” has the meaning given by regulation L7; and

“relevant employment” has the meaning given by regulation L2(2).

Persons to whom Part L applies

L2

(1) This Part applies to a person employed in a relevant employment if he—

(a) sustains an injury; or

(b) contracts a disease,

as a result of anything he was required to do in carrying out his work.

(2) Relevant employment is employment otherwise than as any member of the fire brigade as defined in Article 2(2) of the Fire Services (Northern Ireland) Order 1984[^f00032] or as an employee pensionable under the superannuation scheme provided in regulations for the time being in force under Article 11 of the Order or as an employee of Citybus Limited or Ulsterbus Limited—

(a) with a body specified in Schedule 19; or

(b) as a pensionable employee with any admitted body not specified in Schedule 19.

(3) A person is to be treated for the purposes of paragraph (1) as having sustained an injury as mentioned in that paragraph if—

(a) he sustains the injury while travelling as a passenger by a vehicle with the express or implied permission of his employer to or from his place of work; and

(b) at the time of the injury the vehicle was being operated, otherwise than in the course of a public transport service, by or on behalf of his employer or pursuant to arrangements made by his employer.

Loss of employment through permanent incapacity

L3

(1) If, as a result of an incapacity which is likely to be permanent caused by the injury or disease, a person to whom this Part applies ceases to be employed in a relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted) he shall be entitled to an annual allowance.

(2) The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.

(3) The relevant body may suspend or discontinue the allowance if the person becomes capable of working again.

(4) The allowance is not to be paid at a rate which exceeds 85% of the person’s annual rate of remuneration in respect of the employment when he ceased to be employed.

(5) In ascertaining for the purposes of paragraph (4) a person’s annual rate of remuneration in respect of the employment when he ceased to be employed—

(a) the annual rate of any fluctuating element of his remuneration is to be estimated by reference to an average taken over a representative period;

(b) the annual rate of any benefit in kind included in his remuneration is to be the estimated annual value of the benefit in kind at the date on which he ceased to be employed;

(c) if at that date he had no remuneration or his remuneration was reduced because of absence from duty, the annual rate is to be taken to be the annual rate which would have applied if he had not been absent;

(d) if at that date he was entitled to an allowance under regulation L4 by reason of a reduction in his remuneration, whether as a result of the same or of some other injury or disease, the annual rate is to be taken to be the annual rate which would have applied if his remuneration had not been reduced;

(e) if his remuneration is retrospectively altered as a result of a pay award, the annual rate of his remuneration is to be based on the retrospective pay award; and

(f) if his remuneration is not calculated by reference to an annual rate but by reference to some other rate, the annual rate is to be derived from the applicable rate at the date on which he ceased to be employed.

(6) In determining the amount of the allowance the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.

Reduction in remuneration

L4

(1) If as a result of the injury or disease a person to whom this Part applies suffers a reduction in his remuneration while he is employed in relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted) and regulation L3 does not apply he shall be entitled to an allowance while the reduction continues.

(2) A person’s remuneration is to be treated for the purposes of paragraph (1) as reduced if at any time it is lower than it would have been but for the injury or disease.

(3) The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.

(4) The amount of the allowance, together with the person’s remuneration in the relevant employment, is not in any year to exceed the remuneration he would have been paid if he had not sustained or contracted the injury or disease.

(5) In determining the amount of the allowance under this regulation the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8,

Allowances for pensioners

L5

(1) If on ceasing to be employed in a relevant employment a person becomes entitled under regulation E2 to receive payments in respect of an annual retirement pension and—

(a) immediately before ceasing to be so employed he was entitled to an allowance under regulation L4; and

(b) on ceasing to be so employed he does not become entitled to an allowance under regulation L3; and

the relevant body may (if there is such a shortfall as is mentioned in paragraph (2)(a)) pay him an allowance under this regulation.

(2) An allowance under this regulation—

(a) is not in any year to exceed the amount by which the annual rate of the retirement pension falls short of what it would have been if the amount of the allowance paid under regulation L4 during the relevant period (within the meaning of regulation E19(2)) had been part of his remuneration in the relevant employment; and

(b) continues for such period as the relevant body may determine.

Death benefits

L6

(1) If a person to whom this Part applies dies as a result of the injury or disease—

(a) if he leaves a widow who qualifies under paragraph (2), she shall be entitled to an annual allowance or lump sum; and

(b) if he leaves a dependant, the dependant shall be eligible for an annual allowance or lump sun.

(2) A widow qualifies for an annual allowance or lump sum unless—

(a) her marriage to the person in question took place after he ceased to be employed in relevant employment and he was not subsequently employed in such employment; or

(b) at the date of death she was judicially separated or cohabiting with another man as his wife.

(3) The allowance or lump sum is to be paid by the relevant body and is to be of such amount as the body may from time to time determine or, as the case may be, may determine.

(4) In determining the amount of any allowance or lump sum the relevant body is to have regard to all the circumstances of the case including the matters specified in regulation L8.

(5) An allowance to a widow shall cease if she remarries or cohabits with another man as his wife, but if she again becomes a widow or the marriage is dissolved or the cohabitation ceases the relevant body may restore the allowance for such period as they may determine.

(6) An allowance to a dependant shall continue for such period as the relevant body may determine.

(7) This regulation shall apply with necessary modifications to a widower who at the date of his wife’s death is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her.

The relevant body

L7

(1) The relevant body for the purposes of this Part is—

(a) the body by whom the person in question was employed immediately before he first qualifies for any benefit under this Part; or

(b) if he dies without qualifying for any benefit under this Part, the body which last employed him in a relevant employment before his death; or

(c) if the body specified in sub-paragraph (a) or (b) has ceased to exist, the body to which he would have been transferred if he had continued in the employment in question.

(2) Any question arising under paragraph (1)(c) as to the identity of the body to which the person would have been transferred shall be determined by the Department and such determination shall be final.

Rights and payments to be taken into account in determining amount of benefit

L8

In determining the amount of any benefit under this Part the relevant body is to have regard to—

(a) any right to benefit under section 14 or Chapter IV or Chapter V of Part II of the Act of 1975 or corresponding provisions of earlier enactments;

(b) any other statutory right to benefit or compensation;

(d) any damages recovered and any sum received by virtue of a contract of insurance.

Retrospective effect

L9

(1) Subject to the following provisions of this regulation, this Part applies even if the injury or disease was sustained or contracted before 1st March 1993.

(2) Regulation L3, L4, L5 or L6, as the case may be, does not apply if the relevant event occurred before 1st December 1982, but, subject to the following provisions of this regulation, does apply if the relevant event occurred on or after that date and before 1st March 1993.

(3) For regulations L3 and L5 the relevant event is the cessation of the employment, for regulation L4 it is the reduction of remuneration and for regulation L6 it is the death of the employee.

(4) If adequate provision has already been made for the person in question under regulation 21 of the 1981 regulations, this Part does not apply to him.

(5) If regulation L3, L4, L5 or L6 applies in any case by virtue of paragraph (2) and paragraph (4) does not apply, the relevant body shall decide what benefit, if any, is to be granted in accordance with the applicable regulation for any past or future period but in making that decision they shall take into account any allowance to which the person is or was entitled under regulation 21 of the 1981 regulations.

Finance

L10

(1) Benefits under this Part are not to be met out of the fund.

(2) Where—

(a) an allowance under regulation 21 of the 1981 regulations is payable in addition to any benefit under this Part; and

(b) the relevant body are the employing authority for the purposes of regulation 21(5) of the 1981 regulations (repayment to the fund),

the allowance shall be treated for the purposes of paragraph (1) as a benefit under this Part.

Notice of decisions

L11

The relevant body shall give notice in writing of any decision relating to any benefit under this Part to the person affected and shall inform him about his right of appeal under regulation N8.

PART M — FORFEITURE, ETC.

Forfeiture of rights

M1

(1) If—

(a) a person has been convicted of an offence in connection with an employment in which he was a pensionable employee; and

(b) he has (whether before or after the conviction) ceased to hold that employment in consequence of that offence; and

(c) on an application made within 3 months after the conviction by the body who were his employing authority in that employment, a Minister of the Crown has certified that the offence either was gravely injurious to the State or is liable to lead to serious loss of confidence in the public service,

the Committee may direct that all or any of the rights enjoyed by or in respect of him under these regulations with respect to his previous service shall, subject to paragraph (2), be forfeited.

(2) Unless the person ceased to hold his employment in consequence of—

(a) an offence of treason; or

(b) one or more offences under the Official Secrets Acts 1911 to 1989[^f00033] for which he has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years,

no direction may be given under paragraph (1) which would deprive him of his guaranteed minimum pension or would, in the event of his leaving a widow, deprive her of her widow’s guaranteed minimum pension.

(3) A body making an application to a Minister of the Crown for a certificate under paragraph (1)(c) shall at the same time send copies of the application to the person concerned and to the Committee.

Transfer of certain sums from the fund

M2

(1) This regulation applies where—

(a) a person (“the former employee”) has ceased to hold an employment in which he was a pensionable employee in consequence of—

(i) an offence of a fraudulent character; or

(ii) grave misconduct,

in connection with that employment; and

(b) the body who were his employing authority in that employment (“the former employing authority”) have suffered direct financial loss by reason of the offence or misconduct; and

(i) he became entitled to benefits under regulation E2(1) and a direction has been given under regulation M1(1); or

(ii) he did not become so entitled and the total of his reckonable service and qualifying service is less than 2 years.

(2) Where this regulation applies and the former employing authority are the Committee, they may retain an appropriate amount in the fund.

(3) Where this regulation applies and the former employing authority are not the Committee, the Committee shall, subject to paragraph (5), pay them an appropriate amount out of the fund if requested to do so.

(4) An appropriate amount is an amount which does not exceed the lesser of—

(a) the amount of the direct financial loss; and

(b) the amount of any contributions which could have, but have not, been returned to the former employee, or paid to his spouse or a dependant under regulation C15(8).

(5) Where a payment in lieu of contributions has been made, or is due, in respect of the former employee, the Committee may reduce a payment under paragraph (3) by half the amount of the payment in lieu of contributions.

(6) If after making a payment under paragraph (3) the Committee are required to pay a transfer value in respect of the former employee, the former employing authority shall repay them the amount of that payment if requested to do so.

Recovery or retention by employing authority of certain sums from the fund

M3

(1) This regulation applies where a person (“the former employee”)—

(a) has ceased to hold an employment in which he was a pensionable employee in consequence of a criminal, negligent or fraudulent act or omission on his part in connection with that employment;

(b) has incurred some monetary obligation, arising out of that act or omission, to the body who were his employing authority in that employment (“the former employing authority”); and

(2) Where this regulation applies the former employing authority may recover or retain out of the fund an amount which (subject to any different agreement in writing between them and the former employee) does not exceed the lesser of—

(a) the amount of the monetary obligation; and

(b) the actuarial value, at the time of the recovery or retention, of all rights enjoyed by or in respect of the former employee under these regulations with respect to his previous service, other than rights enjoyed by virtue of the receipt of a transfer value from the scheme managers of a non-local government scheme.

(3) The Committee shall give the former employee not less than 3 months' notice of the amount to be recovered or retained under paragraph (2).

(4) The former employee is entitled to a certificate from the Committee showing the amount retained under paragraph (2), the manner in which it is calculated, and the effect of the recovery or retention on his benefits or prospective benefits.

(5) In the event of any dispute as to the amount to be recovered or retained under paragraph (2), the former employing authority are not entitled to recover or retain any amount except after the monetary obligation has become enforceable under an order of a competent court or the award of an arbitrator.

PART N — DECISIONS AND APPEALS

Initial decisions

N1

(1) Any question arising under these regulations concerning the rights or liabilities of any person other than a scheduled body shall be decided in the first instance by the body concerned.

(2) Where the body by whom any such question falls to be decided is ascertainable by reference to regulations N2 to N6, that body is for the purposes of this regulation and of regulation N8 the body concerned.

(3) A decision by an employing authority does not bind any other employing authority.

Decisions by employing authorities as to status of employees

N2

(1) In relation to every employment under them of each of their employees a scheduled body are to decide—

(a) whether the employee is an officer or a manual worker;

(b) whether he is a whole-time, a variable-time or a part-time employee;

(d) whether he is a pensionable employee.

(2) If the body decide that a person is a pensionable employee in any employment they shall also decide—

(a) which of his emoluments are remuneration on which contributions are payable; and

(b) if he is a part-time employee, the proportion which his contractual minimum hours of employment in each week bear to those of a comparable whole-time employment.

(3) The questions specified in paragraph (1) and, where applicable, paragraph (2) are to be decided—

(a) within 3 months after the person enters the employment; and

(b) as soon as is reasonably practicable after—

(i) any change occurs in the number of his regular or usual hours of employment; or

(ii) any other change occurs in, or in relation to, the employment

which is material for the purposes of these regulations.

Decisions by the Committee as to status of employees

N3

(1) In relation to any employment in which a person is a pensionable employee the Committee are to decide—

(a) what previous service or employment (if any) he is entitled to reckon—

(i) as reckonable service; and

(ii) as qualifying service;

(b) whether it includes any, and if so what, periods of service as a part-time employee;

(d) whether a payment in lieu of contributions has been made or equivalent pension benefits have been assured under Part III of the Insurance Act in respect of any period of non-participating employment;

(e) the amount of any payment in lieu of contributions;

(f) what rate of contribution the employee is liable to pay to the fund; and

(g) whether he is entitled to reckon as reckonable service—

(i) any, and if so how many, added years; or

(ii) any, and if so what, additional period.

(2) The questions specified in paragraph (1) are to be decided as soon as is reasonably practicable after the person becomes a pensionable employee in the relevant employment.

Decisions by the Committee as to war service

N4

(1) Within 6 months after receiving notice of an election under regulation F3 and the information mentioned in regulation F5(2)(a), the Committee are to decide whether the conditions specified in regulation F3(2) to (9) are satisfied in relation to the person in respect of whom the notice was given.

(2) If they decide that those conditions are satisfied in relation to the person, the Committee are, within 12 months after the date of notification of that decision—

(a) in the case of a person who is a pensionable employee or entitled to a retirement pension under regulation E2, to decide what period if any he is entitled, or is to be deemed to have been entitled, to reckon as reckonable service by virtue of regulation F6(1)(a); or

(b) in any other case, to decide to which, if any, of the additional benefits specified in regulation F6(11) and (14) he or any other person is entitled.

(3) If the Committee decide that a period is reckonable as mentioned in paragraph (2)(a), the Committee are, within 3 months after the date of notification of that decision, to decide whether regulation D8 applies.

Decisions by the Committee as to entitlement to benefits

N5

(1) Any question whether a person is entitled to a benefit under these regulations is to be decided by the Committee.

(2) For the purposes of paragraph (1), “benefit” includes a return of contributions but does not include a benefit specified in Part L or regulation F6(11) or (14).

(3) Any such question as is mentioned in paragraph (1) is to be decided as soon as is reasonably practicable after the cessation of the employment or, as the case may be, the death of the employee.

Decisions by the Committee as to amount of benefits

N6

(1) Where a person is entitled to a benefit which is or may become payable out of the fund, the Committee are to decide the amount of the benefit.

(2) The amount of a benefit is to be decided as soon as is reasonably practicable after the person becomes entitled to it.

(3) For the purposes of this regulation “benefit” includes a return of contributions and a benefit specified in regulation F6(11) or (14).

Notification of decisions

N7

(1) As soon as is reasonably practicable after deciding any question, the body concerned shall send a written notification of their decision to every person whose rights or liabilities the question concerns.

(2) The written notification shall include—

(a) in the case of a decision that the person is not entitled to a benefit, the grounds for the decision; and

(b) in the case of a decision as to the amount of benefit, a statement showing how the amount is calculated; and

(i) to the address from which he may obtain further information about the decision, including details of any calculation of service or benefits; and

(ii) to his right of appeal to the county court under regulation N8.

Appeals

N8

Where the body concerned have either decided or failed to decide any such question as is mentioned in regulation N1, that question shall be determined by the county court having jurisdiction in the county in which such pensionable employee or person as is mentioned in regulation N1(1) is employed or was last employed or, where that employee or person is employed or was last employed in 2 or more counties, in one of those counties.

PART P — ADMINISTRATION AND MANAGEMENT

Constitution and powers of the Committee

P1

(1) For the purposes of these regulations the Committee shall be constituted in accordance with Part I of Schedule 20.

(2) The Committee shall have the powers specified in Part II of Schedule 20.

(3) The expenses and allowances payable by the Committee shall be in accordance with Part III of Schedule 20.

Management of the fund

P2

(1) The fund shall be managed and maintained by the Committee.

(2) The Committee shall in each year carry and credit to the fund—

(a) the amounts contributed during the year by pensionable employees entitled to participate in the benefits of the fund;

(b) the amounts payable by scheduled bodies under regulation P7;

(c) all dividends and interest arising during the year out of the investment or use of moneys forming part of the fund, and any capital moneys resulting from the realisation of investments or from the repayment of moneys used temporarily for other authorised purposes;

(d) the amount of any additional contributory payments received by the Committee under these regulations; and

(e) any other sum which the Committee may become liable to carry to the fund under these regulations.

Use and investment of fund’s moneys

P3

(1) Subject to paragraphs (3) to (9), the Committee—

(a) shall invest any moneys forming part of the fund maintained by it (“fund moneys”) that are not for the time being required to meet payments to be made out of the fund under these regulations; and

(b) may vary the manner in which any fund moneys are for the time being invested.

(2) For the purposes of this regulation and of regulation P2(2)(c) investment includes any contract which by virtue of section 659 of the Act of 1988 (extension of pension schemes' tax exemptions to dealings in financial futures and traded options) is to be regarded as an investment for the purposes of the enactments referred to in that section.

(3) The Committee shall not—

(a) make any investment in securities of companies other than listed securities so as to cause the total value of such investments (except investments made in accordance with a scheme under section 11 of the Trustee Investments Act 1961[^f00034]) to exceed 10% of the value at the time of all investments of fund moneys; or

(b) make any investment, other than—

(i) an investment made in accordance with a scheme under section 11 of the Trustee Investments Act 1961; or

(ii) an investment falling within paragraph 1 of Part I or paragraph 1 or 2 of Part II of the first Schedule to that Act; or

(iii) a deposit with the Bank of England, an institution authorised under Part I of the Banking Act 1987[^f00035] or a person for the time being specified in Schedule 2 to that Act,

so as to result in more than 5% of the value at the time of all investments of fund moneys being represented by a single holding, or more than 20% of that value being represented by investments in units or other shares of the investments subject to the trusts of unit trust schemes managed by any one body; or

(c) make any deposit falling within sub-paragraph (b)(iii) so as to bring the aggregate of fund moneys deposited with any one bank, institution or person other than the National Savings Bank to an amount which exceeds 10% of the value at the time of all investments of fund moneys; or

(d) lend to any person other than Her Majesty’s Government in the United Kingdom or the Government of the Isle of Man, or use as mentioned in paragraph (2), or deposit with a person specified in paragraph 12 or 13 of Schedule 2 to the Banking Act 1987, any further fund moneys so as to bring the aggregate of all fund moneys so lent, used or deposited to an amount which exceeds 10% of the value at the time of all investments of fund moneys.

(4) For the purposes of paragraph (3)(d) moneys are not lent if they are—

(a) invested in registered securities to which section 1 of the Stock Transfer Act 1963[^f00036] or section 1 of the Stock Transfer Act (Northern Ireland) 1963[^f00037] applies or in listed securities; or

(b) deposited with the Bank of England an institution authorised under Part I of the Banking Act 1987 or a person for the time being specified in paragraphs 1 to 11 of Schedule 2 to that Act.

(5) The Committee, subject to paragraph (6), may appoint one or more investment managers to manage and invest fund moneys on their behalf.

(6) The Committee shall not make an appointment under paragraph (5) unless—

(a) they have considered the value of the fund moneys to be managed by the investment manager or, as the case may be, by each of the investment managers to be appointed and are satisfied that it will not be excessive, having regard to proper advice, to the desirability of securing diversification of the management of the fund, and to the value of the assets of the fund; and

(b) the terms of the appointment—

(i) provide for the appointment to be terminable by not more than one month’s notice given by the Committee;

(ii) require the investment manager to provide the Committee at least once every 3 months with a report setting out the action he has taken under the appointment;

(iii) require the investment manager to comply with such instructions as the Committee, or a sub-committee or officer employed by the Committee when exercising authority under paragraph 2 of Part II of Schedule 20 may give;

(iv) require the investment manager to have regard to the need for diversification of investments of fund moneys, and to the suitability of investments of any description of investment which he proposes to make and of any investment proposed as an investment of that description; and

(v) prohibit the investment manager from making investments whichwould contravene paragraph (3).

(7) Where the Committee have made an appointment under paragraph (5) they shall, at least once every 3 months, review the investments made by the investment manager and from time to time consider the desirability of continuing or terminating the appointment.

(8) In the discharge of their functions under this regulation the Committee shall have regard—

(a) to the need for diversification of investments of fund moneys; and

(b) to the suitability of investments of any description of investment which they propose to make and of any investment proposed as an investment of that description; and

(9) Where the Committee appoints an investment manager under paragraph (5) they shall have regard—

(a) in determining the terms of the appointment, to proper advice; and

(b) in exercising their functions under paragraph (7)—

(i) to the need for diversification of investments of fund moneys;

(ii) to the suitability of investments of any description of investment which the investment manager has made and of any investment made as an investment of that description; and

(iii) to proper advice.

(10) The Committee may pay out of fund moneys any costs, charges and expenses incurred by them in the discharge of their functions under this regulation.

(11) For the purposes of this regulation—

“companies” includes companies established under the law of any territory outside the United Kingdom;

“listed securities” means securities in respect of which a listing has been granted and not withdrawn— on an investment exchange in the United Kingdom which is a recognised investment exchange within the meaning of the Financial Services Act 1986[^f00038]; on an investment exchange outside the United Kingdom of international repute;

“proper advice” means the advice of a person who is reasonably believed by the Committee to be qualified by his ability in and practical experience of financial matters;

“securities” includes shares, stock and debentures;

“single holding” means investments— in securities of, or in loans to or deposits with, any one body, other than investments in unit trust schemes; or in units or other shares of the investments subject to the trusts of any one unit trust scheme; or in the acquisition, development or management of, or in any advance of money upon the security of, any one piece of land; or in the acquisition of any one chattel.

Accounts, audit and annual report

P4

(1) The Committee shall keep accounts of all income and expenditure of the fund.

(2) The Secretary of the Committee shall make up the accounts of the income and expenditure of the Committee to the end of each financial year and shall forward 3 copies of a statement of such accounts duly signed and dated by him to the Department not later than 30th June after the expiration of the financial year to which the accounts relate.

(3) The accounts kept by the Committee shall be audited annually by a local government auditor who shall report on the accounts audited and shall send his report, together with 2 audited copies of the statement of such accounts duly signed by him, to the Department within 14 days after completion of the audit.

(4) The Department on receipt of the auditor’s report and the audited copies of the statement of accounts shall send a copy of such report and statement of accounts to the Secretary of the Committee who shall—

(a) lay such copy of the report and statement of accounts before the next meeting of the Committee; and

(b) forward a copy of such report and statement of accounts as aforesaid to each employing authority.

(5) The local government auditor may require—

(a) the production before him of all books and documents of the Committee which he thinks necessary for the purpose of the audit;

(b) any person holding or accountable for any such book or document to appear before him at the audit or any adjournment thereof; and

(6) The Committee shall annually at such time as the Department may direct make to it a report of their proceedings during the preceding year, and the Department shall lay a copy of such report before the Assembly.

Periodical valuation of fund

P5

(1) The Committee shall, unless the Department shall otherwise direct, obtain an actuarial valuation of the assets and liabilities of the fund as at 31st March in the year 1992 and in every third year thereafter, together with a report by the actuary.

(2) Unless the Department allows an extended period, the valuation and report are to be obtained within 12 months from the date as at which the valuation is made.

(3) The Committee shall, within 6 months after the date referred to in paragraph (2) or within such extended period as the Department may allow, furnish the actuary who is to consider the condition of the fund with such information as he may require.

(4) Forthwith upon receiving any such valuation and report the Committee shall—

(a) send copies of them to the Department and copies thereof to each employing authority whose employees contribute to the fund;

(b) send the Department a copy of the revenue account with which the actuary was provided; and

(c) unless the report contains a summary of the assets of the fund at the date as at which the valuation was made, send the Department such a summary.

(5) In addition to the periodical valuation and report required by paragraph (1) the Committee may at any other time obtain a valuation and report on the assets and liabilities of the fund and if such a valuation and report are obtained the provisions of paragraph (4) shall apply to such valuation and report.

Actuary’s certificates

P6

(1) The Committee shall as soon as is reasonably practicable after obtaining a valuation under regulation P5 obtain from the same actuary a certificate specifying—

(a) in respect of all employing authorities the rate per cent which in his opinion, the amount of the employer’s contribution payable in each year of the period specified in paragraph (2) should bear to the total remuneration on which contributions will during that year be payable to the fund under regulations C1 and C2 by their employees, so that such rate shall at all times be as nearly constant as may be and so that the fund shall be solvent, having regard to the then existing and prospective liabilities of the fund arising from circumstances common to all employing authorities; and

(b) in respect of any such employing authority as may be named in the certificate, the amount (expressed as a rate per cent or in money terms) by which in his opinion the amount of the employer’s contribution should in any such year of the period mentioned in sub-paragraph (a) as is specified in the certificate be increased to take account of the then existing and prospective liabilities of the fund arising from circumstances peculiar to that employing authority or be reduced to take account of the then existing and prospective benefits accruing to the fund arising from such circumstances.

(2) The period referred to in paragraph (1) is the period of 3 years beginning with 1st April in the year following.

(3) Forthwith upon receiving a certificate under this regulation the Committee shall send a copy of it to the Department and to each body whose employees contribute to the fund.

Employer’s contributions

P7

(1) A scheduled body shall contribute to the fund in each year of any period of 3 years for which a certificate is required to be obtained under regulation P6 a sum equal to the remuneration on which contributions have during that year been paid to the fund under regulation C1 or C2 by their employees multiplied by the common rate of employer’s contribution specified under regulation P6(1)(a) for that year, increased or, as the case may be, reduced in accordance with any individual adjustment specified for the year in respect of the body under regulation P6(1)(b).

(2) A scheduled body shall, during each year of every such period as is mentioned in paragraph (1), pay to the fund at the end of each of the intervals determined under regulation P10, on account of the sum required by paragraph (1) to be paid in that year, a sum equal to the remuneration on which contributions have during the interval been paid to the fund under regulation C1 or C2 by their employees multiplied by the common rate of employer’s contribution specified under regulation P6(1)(a) for that year, increased or, as the case may be, reduced by—

(a) any percentage; or

(b) a part, proportionate to the length of the interval, of any amount expressed in money terms,

that has been specified as an individual adjustment for the year in respect of the body under regulation P6(1)(b).

(3) If all or part of any sum due under paragraph (2) remains unpaid at the end of the period of 10 days after the date on which it becomes due, the Committee may require the employing authority to pay interest, calculated at the standard rate on a day to day basis from the due date of payment to the date of payment, and compounded with 3-monthly rests, on the amount remaining unpaid.

(4) Interest paid under paragraph (3) shall be carried to the fund.

Employer’s additional contributions

P8

(1) Where immediately before 1st March 1993 any payments remained to be made by an employee under regulation 43 of the 1981 regulations his employing authority shall, so long as he remains in their employment, pay to the fund—

(a) contributions equal to the amounts payable by the employee under regulation C10(2); or

(b) where the amounts payable by the employee—

(i) were reduced under proviso (ii) to regulation 43(3) of the 1981 regulations or the corresponding provision of the former regulations; or

(ii) were or are reduced by virtue of the payment of a lump sum under regulation 43(4) of the 1981 regulations or Schedule 7 to these regulations,

contributions equal to the amounts that would have been payable by the employee but for the reduction.

(2) Where on the employee’s ceasing to hold his employment the employing authority agree to pay a sum under paragraph 4A(5) of Schedule 10 to the 1981 regulations (as deemed by virtue of regulation C10(4) of these regulations to have continued to have effect) and the employee pays the required amount for the purposes of that paragraph, the employing authority shall pay the agreed sum to the fund before the end of the period of one month beginning on the date of the employee’s payment.

(3) If all or part of the agreed sum remains unpaid at the end of that period, the Committee may require the employing authority to pay interest, calculated at the standard rate on a day to day basis from the day after the end of the period to the date of payment, and compounded with 3-monthly rests, on the amount remaining unpaid.

(4) Interest paid under paragraph (3) shall be carried to the fund.

Employer’s further payments

P9

Any extra charge on the fund resulting from a resolution under regulation D7 (increase of reckonable service) shall be repaid to the fund by the scheduled body concerned.

Payments by employing authorities to the Committee

P10

(1) Every scheduled body shall pay to the Committee at such intervals of not more than 12 months as the Committee may determine—

(a) all amounts from time to time deducted from the remuneration of their pensionable employees under these regulations;

(b) any amount received by them under regulation C3, by deduction from remuneration or otherwise, during the interval; and

(c) any extra charge payable under regulation P9, the amount of which has been notified to them by the Committee during the interval.

(2) Payments made in pursuance of, and interest paid under paragraph (5) on sums due under, paragraph (1)(a) to (c) shall be carried to the fund.

(3) Subject to paragraph (4), every payment under paragraph (1)(a) is to be accompanied by a statement showing—

(a) the name and remuneration of each of the pensionable employees in relation to whom the payment is made;

(b) the amounts comprised in the payment which represent deductions from the remuneration of each of those employees and the periods in respect of which the deductions were made;

(c) which of the employees referred to in sub-paragraph (a) and amounts referred to in sub-paragraph (b) are employees paying, and amounts representing deductions in respect of instalments under regulation C7 or additional contributions under regulation C11;

(d) the amount of the remuneration of those employees from or in respect of whom deductions have not been made; and

(e) the names of any pensionable employees from whose remuneration no deductions have been made.

(4) The Committee may direct that, instead of complying with paragraph (3), the bodies making payments to them under paragraph (1)(a) are to provide them with the information mentioned in paragraph (3) in such form, and at such intervals of not more than 12 months, as may be specified in the direction.

(5) If all or part of any sum due under the provisions of this regulation remains unpaid at the end of the period of 10 days after the date on which it becomes due, the Committee may require the body concerned to pay interest, calculated at the standard rate on a day to day basis from the due date of payment to the date of payment, and compounded with 3-monthly rests, on the amount remaining unpaid.

Extra charges resulting from early retirement

P11

Where a retirement pension and retiring allowance are payable under regulation E2(1)(b)(iii), the employing authority shall pay to the Committee such an amount as may be actuarially determined which represents the cost to the Committee of paying such pension and allowance before the pensionable employee would be entitled to the payment of such benefits under paragraph (1)(a), (b)(ii) or (e) of that regulation.

Pensions Order payments

P12

(1) Any increase in a pension which is required by virtue of Articles 43A to 43C (protection of pensions) of the Pensions Order[^f00039] shall be paid out of the fund.

(2) Any payment which the Committee are required to make as a result of a person’s taking out a right to a cash equivalent under Schedule 1A to the Pensions Order[^f00040] shall be made out of the fund.

PART R — MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES

Information to be supplied by certain employees

R1

(1) Subject to paragraph (4)—

(a) within 3 months after a person enters the employment of a scheduled body; and

(b) within 6 months after any change which is material for the purposes of these regulations occurs in or in relation to a person’s employment under a scheduled body;

the body are to request the person in writing to provide them with the documents specified in paragraph (2).

(2) The documents mentioned in paragraph (1) are—

(a) a statement in writing of all his previous periods of employment (whether by a scheduled body or by any other person) and any national service and war service; and

(b) copies of all notifications previously given to him under these regulations or the former regulations.

(3) A request under paragraph (1) is to include a conspicuous statement directing the attention of the employee to the importance of his providing full and accurate information and warning him that any omission or inaccuracy may prejudice the ascertainment of his rights under these regulations.

(4) Paragraph (1) does not apply where the body are satisfied—

(a) that the person is not a pensionable employee; or

(b) that they, or the Committee, already have a complete and accurate record of any previous service or employment which is material for the purposes of these regulations.

Records to be kept by authorities

R2

(1) A scheduled body are to keep, in such form as they think fit, a record of—

(a) the name of; and

(b) all their decisions under regulation N2 in relation to,

each of their pensionable employees.

(2) The Committee are to keep, in such form as they think fit, a record of—

(a) the name of; and

(b) all their decisions under regulation N3 or N4 in relation to,

every pensionable employee.

Transmission of documents and information

R3

(1) A scheduled body are to send to the Committee as soon as is reasonably practicable—

(a) copies of all documents provided under regulation R1;

(b) copies of all notifications of decisions made under regulation N2;

(d) such other documents and information as the Committee mayreasonably require for the purpose of discharging their functions under these regulations.

(2) A scheduled body other than the Committee—

(a) on receiving from a pensionable employee notice of his intended retirement; or

(b) on giving an employee notice to terminate his employment in circumstances in which he may become entitled to a return of contributions or to a benefit payable out of the fund; or

are to comply, as soon as is reasonably practicable, with the requirements in paragraph (3).

(3) The requirements mentioned in paragraph (2) are to inform the Committee of the notice or other circumstances and—

(a) send them particulars of the employee’s remuneration during the period that is relevant to a decision on the amount of the benefit that may become payable to or in respect of him; and

(b) send them a copy of any relevant medical or death certificate and of any certificate issued by the body under regulation E21 (reduction in remuneration).

(4) The Committee when notifying a person who is not in their employment of a decision under regulations N3 or N4 are to send a copy of the notification to the body, if any, who are the employing authority in relation to that person.

(5) If the Committee decide, or the county court determines under regulation N8, that the conditions specified in regulation F3(2) to (9) are satisfied in relation to a person, and regulation F3(2)(d) applies and the scheme designated under regulation F5(2)(b) is not a scheme specified in Schedule 14, the Committee shall as soon as is reasonably practicable—

(a) inform the scheme managers of the designated scheme that on receipt by the Committee of a transfer value (calculated in accordance with Part V of Schedule 16) regulation F6(1) (reckonable service and benefits in respect of war service) would apply to the person; and

(b) inform them of the rate or amount, as the case may be, to be used in ascertaining C of the formula set out in that Part.

Payments due in respect of deceased persons

R4

(1) This regulation applies where a person dies and the total of—

(a) any sums that were due to him under these regulations; and

(b) any other sums payable under these regulations to his personal representatives

(“the amount due”) does not exceed the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967[^f00041] and applying in relation to the death.

(2) Where this regulation applies the Committee may, without requiring the production of probate or letters of administration of the estate of the deceased person, pay out of the fund—

(a) to the personal representatives; or

(b) to the person, or to or among any one or more of any persons, appearing to the Committee to be beneficially entitled to the estate,

the whole or any part of the amount due.

(3) A person to whom a payment is made under paragraph (2) is, and the Committee are not, liable to account for the amount paid to him.

Pensions Order premiums

R5

(1) Where a contributions equivalent premium under Part III of the Pensions Order is paid in respect of any pensionable employee, the Committee shall be entitled to charge to the fund a sum not exceeding the amount of that premium, less the amount (if any) which the Committee could recover or retain under Article 48 of that Order in respect of the premium.

(2) Where such a contributions equivalent premium is refunded under regulation 23(3)(c) of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985[^f00042], the Committee shall credit to the fund a sum equal to the amount of the premium.

(3) Where a transfer premium under Article 46A[^f00043] or a limited revaluation premium under Article 47 of the Pensions Order is paid in respect of any officer the Committee shall be entitled to charge to the fund a sum not exceeding the amount of that premium.

PART S — MISCELLANEOUS AND SUPPLEMENTAL

Periods of time

S1

Where a period of time specified in any regulations revoked by these regulations is current at the commencement of these regulations, these regulations have effect as if the corresponding provision of these regulations had been in force when that period began to run.

Application to benefits in respect of former employments

S2

(1) Subject to paragraph (2), these regulations apply in relation to benefits which—

(a) were before 1st March 1993 being paid; or

(b) may on or after that date become payable,

to or in respect of persons who before that date ceased to hold, or died while in, a local government employment.

(2) Where—

(a) a provision of these regulations (“the new provision”) re-enacts with any modification a provision of any regulations revoked by these regulations (“the former provision”); and

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