Local Government (Superannuation) Regulations (Northern Ireland) 1992
- “accrued widow’s pension” means the annual widow’s long-term pension (however named) which, after any initial period during which it might not have been payable, would have been payable in respect of the person if, on the date when he ceased to be employed in his local government employment— he had been married and he and his wife had not been judicially separated; and by virtue of his having reached the age of 65, he had been in receipt of a pension equivalent to his accrued pension; and he had died;
- “accrued modification” means the amount by which the accrued pension would be reduced in connection with the retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation and graduated retirement benefit under section 35 of the Insurance Act or corresponding provisions of earlier legislation.
PART II
| Age | Pension Factor | Retiring Allowance Factor | Modification Factor |
|---|---|---|---|
| Under 20 | 3.90 | 0.60 | 0.20 |
| 20 | 3.95 | 0.60 | 0.20 |
| 21 | 4.00 | 0.61 | 0.20 |
| 22 | 4.05 | 0.61 | 0.25 |
| 23 | 4.10 | 0.61 | 0.25 |
| 24 | 4.10 | 0.62 | 0.25 |
| 25 | 4.15 | 0.62 | 0.30 |
| 26 | 4.20 | 0.63 | 0.30 |
| 27 | 4.25 | 0.63 | 0.35 |
| 28 | 4.30 | 0.63 | 0.35 |
| 29 | 4.30 | 0.64 | 0.40 |
| 30 | 4.35 | 0.64 | 0.40 |
| 31 | 4.40 | 0.65 | 0.45 |
| 32 | 4.45 | 0.66 | 0.50 |
| 33 | 4.45 | 0.66 | 0.50 |
| 34 | 4.50 | 0.67 | 0.55 |
| 35 | 4.55 | 0.67 | 0.65 |
| 36 | 4.60 | 0.68 | 0.70 |
| 37 | 4.65 | 0.68 | 0.80 |
| 38 | 4.65 | 0.68 | 0.90 |
| 39 | 4.70 | 0.69 | 0.95 |
| 40 | 4.75 | 0.69 | 1.05 |
| 41 | 4.80 | 0.70 | 1.10 |
| 42 | 4.85 | 0.70 | 1.20 |
| 43 | 4.85 | 0.71 | 1.30 |
| 44 | 4.90 | 0.72 | 1.35 |
| 45 | 4.95 | 0.72 | 1.45 |
| 46 | 5.00 | 0.73 | 1.50 |
| 47 | 5.10 | 0.74 | 1.60 |
| 48 | 5.20 | 0.74 | 1.75 |
| 49 | 5.25 | 0.75 | 1.90 |
| 50 | 5.35 | 0.75 | 2.10 |
| 51 | 5.45 | 0.76 | 2.30 |
| 52 | 5.60 | 0.76 | 2.55 |
| 53 | 5.75 | 0.77 | 2.80 |
| 54 | 5.90 | 0.78 | 3.05 |
| 55 | 6.05 | 0.79 | 3.35 |
| 56 | 6.25 | 0.80 | 3.65 |
| 57 | 6.50 | 0.81 | 4.00 |
| 58 | 6.75 | 0.82 | 4.30 |
| 59 | 7.05 | 0.84 | 4.65 |
| 60 | 7.45 | 0.86 | 5.05 |
| 61 | 7.45 | 0.88 | 5.45 |
| 62 | 7.45 | 0.91 | 5.85 |
| 63 | 7.45 | 0.94 | 6.35 |
| 64 | 7.45 | 0.98 | 7.05 |
| Age | Pension Factor | Retiring Allowance Factor | Modification Factor |
| --- | --- | --- | --- |
| Under 20 | 5.20 | 0.60 | 0.40 |
| 20 | 5.20 | 0.60 | 0.40 |
| 21 | 5.25 | 0.61 | 0.40 |
| 22 | 5.30 | 0.61 | 0.45 |
| 23 | 5.35 | 0.61 | 0.50 |
| 24 | 5.40 | 0.62 | 0.50 |
| 25 | 5.45 | 0.62 | 0.55 |
| 26 | 5.50 | 0.63 | 0.60 |
| 27 | 5.55 | 0.63 | 0.65 |
| 28 | 5.60 | 0.63 | 0.65 |
| 29 | 5.65 | 0.64 | 0.70 |
| 30 | 5.70 | 0.64 | 0.80 |
| 31 | 5.75 | 0.65 | 0.85 |
| 32 | 5.80 | 0.66 | 0.95 |
| 33 | 5.85 | 0.66 | 1.00 |
| 34 | 5.90 | 0.67 | 1.10 |
| 35 | 6.00 | 0.67 | 1.15 |
| 36 | 6.10 | 0.68 | 1.25 |
| 37 | 6.15 | 0.68 | 1.30 |
| 38 | 6.25 | 0.68 | 1.35 |
| 39 | 6.30 | 0.69 | 1.45 |
| 40 | 6.40 | 0.69 | 1.55 |
| 41 | 6.45 | 0.70 | 1.65 |
| 42 | 6.55 | 0.70 | 1.80 |
| 43 | 6.60 | 0.71 | 1.95 |
| 44 | 6.70 | 0.72 | 2.15 |
| 45 | 6.80 | 0.73 | 2.35 |
| 46 | 6.85 | 0.74 | 2.55 |
| 47 | 6.95 | 0.75 | 2.75 |
| 48 | 7.00 | 0.76 | 3.00 |
| 49 | 7.10 | 0.77 | 3.25 |
| 50 | 7.15 | 0.78 | 3.55 |
| 51 | 7.25 | 0.79 | 3.85 |
| 52 | 7.35 | 0.80 | 4.15 |
| 53 | 7.45 | 0.81 | 4.55 |
| 54 | 7.60 | 0.82 | 4.95 |
| 55 | 7.75 | 0.83 | 5.40 |
| 56 | 7.90 | 0.84 | 5.90 |
| 57 | 8.10 | 0.85 | 6.50 |
| 58 | 8.30 | 0.87 | 7.20 |
| 59 | 8.60 | 0.89 | 8.00 |
PART III
| Age | Pension Factor | Retiring Allowance Factor | Modification Factor |
|---|---|---|---|
| Under 20 | 5.00 | 0.60 | 0.25 |
| 20 | 5.05 | 0.60 | 0.25 |
| 21 | 5.10 | 0.61 | 0.25 |
| 22 | 5.15 | 0.61 | 0.30 |
| 23 | 5.20 | 0.61 | 0.30 |
| 24 | 5.25 | 0.62 | 0.30 |
| 25 | 5.30 | 0.62 | 0.35 |
| 26 | 5.35 | 0.63 | 0.40 |
| 27 | 5.40 | 0.63 | 0.40 |
| 28 | 5.45 | 0.63 | 0.45 |
| 29 | 5.50 | 0.64 | 0.50 |
| 30 | 5.55 | 0.64 | 0.50 |
| 31 | 5.60 | 0.65 | 0.55 |
| 32 | 5.65 | 0.66 | 0.60 |
| 33 | 5.70 | 0.66 | 0.65 |
| 34 | 5.75 | 0.67 | 0.70 |
| 35 | 5.80 | 0.67 | 0.80 |
| 36 | 5.85 | 0.68 | 0.90 |
| 37 | 5.90 | 0.68 | 1.00 |
| 38 | 5.95 | 0.68 | 1.10 |
| 39 | 6.00 | 0.69 | 1.20 |
| 40 | 6.05 | 0.69 | 1.30 |
| 41 | 6.10 | 0.70 | 1.40 |
| 42 | 6.15 | 0.70 | 1.50 |
| 43 | 6.20 | 0.71 | 1.60 |
| 44 | 6.25 | 0.72 | 1.70 |
| 45 | 6.30 | 0.72 | 1.80 |
| 46 | 6.40 | 0.73 | 1.90 |
| 47 | 6.50 | 0.74 | 2.00 |
| 48 | 6.60 | 0.74 | 2.20 |
| 49 | 6.70 | 0.75 | 2.40 |
| 50 | 6.80 | 0.75 | 2.60 |
| 51 | 6.90 | 0.76 | 2.90 |
| 52 | 7.10 | 0.76 | 3.20 |
| 53 | 7.30 | 0.77 | 3.50 |
| 54 | 7.50 | 0.78 | 3.80 |
| 55 | 7.70 | 0.79 | 4.20 |
| 56 | 8.00 | 0.80 | 4.60 |
| 57 | 8.30 | 0.81 | 5.00 |
| 58 | 8.60 | 0.82 | 5.40 |
| 59 | 9.00 | 0.84 | 5.80 |
| 60 | 9.50 | 0.86 | 6.30 |
| 61 | 9.50 | 0.88 | 6.80 |
| 62 | 9.50 | 0.91 | 7.40 |
| 63 | 9.50 | 0.94 | 8.10 |
| 64 | 9.50 | 0.98 | 9.00 |
| 65 | 9.50 | 1.00 | 9.50 |
| 66 | 9.15 | 1.00 | 9.15 |
| 67 | 8.80 | 1.00 | 8.80 |
| 68 | 8.50 | 1.00 | 8.50 |
| 69 | 8.15 | 1.00 | 8.15 |
| 70 | 7.80 | 1.00 | 7.80 |
| Age | Pension Factor | Retiring Allowance Factor | Modification Factor |
| --- | --- | --- | --- |
| Under 20 | 7.00 | 0.60 | 0.50 |
| 20 | 7.05 | 0.60 | 0.50 |
| 21 | 7.10 | 0.61 | 0.55 |
| 22 | 7.15 | 0.61 | 0.60 |
| 23 | 7.20 | 0.61 | 0.65 |
| 24 | 7.25 | 0.62 | 0.70 |
| 25 | 7.35 | 0.62 | 0.75 |
| 26 | 7.40 | 0.63 | 0.80 |
| 27 | 7.45 | 0.63 | 0.85 |
| 28 | 7.50 | 0.63 | 0.90 |
| 29 | 7.55 | 0.64 | 0.95 |
| 30 | 7.65 | 0.64 | 1.05 |
| 31 | 7.70 | 0.65 | 1.15 |
| 32 | 7.80 | 0.66 | 1.25 |
| 33 | 7.90 | 0.66 | 1.35 |
| 34 | 7.95 | 0.67 | 1.45 |
| 35 | 8.05 | 0.67 | 1.55 |
| 36 | 8.15 | 0.68 | 1.65 |
| 37 | 8.25 | 0.68 | 1.75 |
| 38 | 8.35 | 0.68 | 1.85 |
| 39 | 8.45 | 0.69 | 1.95 |
| 40 | 8.55 | 0.69 | 2.10 |
| 41 | 8.65 | 0.70 | 2.25 |
| 42 | 8.75 | 0.70 | 2.45 |
| 43 | 8.85 | 0.71 | 2.65 |
| 44 | 8.95 | 0.72 | 2.90 |
| 45 | 9.05 | 0.73 | 3.15 |
| 46 | 9.15 | 0.74 | 3.40 |
| 47 | 9.25 | 0.75 | 3.70 |
| 48 | 9.35 | 0.76 | 4.00 |
| 49 | 9.45 | 0.77 | 4.35 |
| 50 | 9.55 | 0.78 | 4.75 |
| 51 | 9.65 | 0.79 | 5.15 |
| 52 | 9.80 | 0.80 | 5.60 |
| 53 | 9.95 | 0.81 | 6.10 |
| 54 | 10.10 | 0.82 | 6.65 |
| 55 | 10.30 | 0.83 | 7.25 |
| 56 | 10.50 | 0.84 | 7.95 |
| 57 | 10.75 | 0.85 | 8.75 |
| 58 | 11.05 | 0.87 | 9.65 |
| 59 | 11.40 | 0.89 | 10.65 |
| 60 | 11.75 | 0.91 | 11.75 |
| 61 | 11.75 | 0.93 | 11.75 |
| 62 | 11.75 | 0.95 | 11.75 |
| 63 | 11.75 | 0.97 | 11.75 |
| 64 | 11.75 | 0.99 | 11.75 |
| 65 | 11.75 | 1.00 | 11.75 |
| 66 | 11.40 | 1.00 | 11.40 |
| 67 | 11.05 | 1.00 | 11.05 |
| 68 | 10.70 | 1.00 | 10.70 |
| 69 | 10.35 | 1.00 | 10.35 |
| 70 | 10.00 | 1.00 | 10.00 |
PART IV
| Age | Pensions Increase Liability Factor |
|---|---|
| Under 20 | 1.47 |
| 20 | 1.50 |
| 21 | 1.53 |
| 22 | 1.56 |
| 23 | 1.59 |
| 24 | 1.62 |
| 25 | 1.65 |
| 26 | 1.68 |
| 27 | 1.71 |
| 28 | 1.74 |
| 29 | 1.78 |
| 30 | 1.81 |
| 31 | 1.85 |
| 32 | 1.88 |
| 33 | 1.92 |
| 34 | 1.95 |
| 35 | 1.99 |
| 36 | 2.02 |
| 37 | 2.06 |
| 38 | 2.10 |
| 39 | 2.14 |
| 40 | 2.18 |
| 41 | 2.22 |
| 42 | 2.26 |
| 43 | 2.30 |
| 44 | 2.34 |
| 45 | 2.39 |
| 46 | 2.44 |
| 47 | 2.48 |
| 48 | 2.53 |
| 49 | 2.58 |
| 50 | 2.62 |
| 51 | 2.67 |
| 52 | 2.72 |
| 53 | 2.78 |
| 54 | 2.84 |
| 55 | 2.90 |
| 56 | 2.97 |
| 57 | 3.04 |
| 58 | 3.12 |
| 59 | 3.20 |
| 60 | 3.28 |
| 61 | 3.36 |
| 62 | 3.44 |
| 63 | 3.53 |
| 64 | 3.64 |
| 65 and over | — |
| Age | Pensions Increase Liability Factor |
| --- | --- |
| Under 20 | 2.20 |
| 20 | 2.24 |
| 21 | 2.28 |
| 22 | 2.32 |
| 23 | 2.36 |
| 24 | 2.40 |
| 25 | 2.45 |
| 26 | 2.50 |
| 27 | 2.55 |
| 28 | 2.60 |
| 29 | 2.66 |
| 30 | 2.71 |
| 31 | 2.77 |
| 32 | 2.82 |
| 33 | 2.88 |
| 34 | 2.93 |
| 35 | 2.99 |
| 36 | 3.05 |
| 37 | 3.11 |
| 38 | 3.17 |
| 39 | 3.24 |
| 40 | 3.31 |
| 41 | 3.38 |
| 42 | 3.45 |
| 43 | 3.52 |
| 44 | 3.59 |
| 45 | 3.66 |
| 46 | 3.74 |
| 47 | 3.82 |
| 48 | 3.90 |
| 49 | 3.98 |
| 50 | 4.06 |
| 51 | 4.15 |
| 52 | 4.24 |
| 53 | 4.33 |
| 54 | 4.43 |
| 55 | 4.53 |
| 56 | 4.63 |
| 57 | 4.74 |
| 58 | 4.85 |
| 59 | 4.97 |
| 60 and over | — |
PART V
The additional transfer value payable under regulation J3(2) and the transfer value that may be accepted where regulation J8(5) applies is in each case
$$(A×B×C)+D$ where— A is the period— which the person would have been entitled to reckon as reckonable service by virtue of regulation F6(1)(a); or which would have been taken into account in calculating additional benefits in accordance with regulation F6(12); or which he would have been entitled to reckon under the war service provisions of the public service scheme, as the case may be; B is the figure in column (2) or (3) of the Table appropriate to the person’s age on 1st April 1978 and sex; C is either— the annual rate of the person’s remuneration at 1st April 1978, ascertained in accordance with the following: the annual rate of any fluctuating element of his remuneration is to be estimated by reference to an average taken over a representative period; 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; 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; if the annual rate of his remuneration is retrospectively altered as a result of a pay award promulgated by a national joint council or other negotiating body on or before the date on which he ceased to be employed, the annual rate of his remuneration is to be based on the retrospective pay award; 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; if his previous local government employment was part-time, the annual rate of remuneration of a single comparable whole-time employment is to be used; and if the annual rate of his remuneration exceeds £100 it is to be rounded down to the nearest £100; or if on that date he was entitled to a pension, the amount used as a multiplier in respect of remuneration in calculating the pension, increased by the annual amount (if any) by which an annual pension at a rate equal to that amount of remuneration, and beginning on the same date as the person’s pension, would by 1st April 1978 have been increased under the Pensions (Increase) Act (Northern Ireland) 1971[^f00109]; and D is compound interest on (A × B × C), calculated, in the case of an additional transfer value payable under regulation J3(2), in accordance with regulation J7, in respect of the period beginning on 1st April 1978 and ending with the date on which the transfer value or additional transfer value is paid.$
| (1) | (2) | (3) |
|---|---|---|
| Age on 1st April 1978 | Men | Women |
| 40 | 0.1009 | 0.1328 |
| 41 | 0.1018 | 0.1344 |
| 42 | 0.1024 | 0.1357 |
| 43 | 0.1031 | 0.1372 |
| 44 | 0.1038 | 0.1389 |
| 45 | 0.1045 | 0.1405 |
| 46 | 0.1058 | 0.1422 |
| 47 | 0.1073 | 0.1437 |
| 48 | 0.1085 | 0.1454 |
| 49 | 0.1099 | 0.1470 |
| 50 | 0.1111 | 0.1487 |
| 51 | 0.1125 | 0.1502 |
| 52 | 0.1150 | 0.1525 |
| 53 | 0.1176 | 0.1548 |
| 54 | 0.1203 | 0.1571 |
| 55 | 0.1229 | 0.1599 |
| 56 | 0.1267 | 0.1628 |
| 57 | 0.1306 | 0.1663 |
| 58 | 0.1345 | 0.1707 |
| 59 | 0.1397 | 0.1759 |
| 60 | 0.1463 | 0.1810 |
| 61 | 0.1465 | 0.1818 |
| 62 | 0.1469 | 0.1825 |
| 63 | 0.1473 | 0.1833 |
| 64 | 0.1478 | 0.1840 |
| 65 | 0.1480 | 0.1844 |
| 66 | 0.1436 | 0.1800 |
| 67 | 0.1392 | 0.1756 |
| 68 | 0.1355 | 0.1713 |
| 69 | 0.1311 | 0.1669 |
| 70 | 0.1267 | 0.1625 |
| 71 | 0.1230 | 0.1575 |
| 72 | 0.1190 | 0.1519 |
| 73 | 0.1144 | 0.1463 |
| 74 | 0.1106 | 0.1406 |
| 75 | 0.1063 | 0.1350 |
| 76 | 0.1019 | 0.1294 |
| 77 | 0.0981 | 0.1238 |
| 78 | 0.0938 | 0.1181 |
| 79 | 0.0900 | 0.1131 |
| 80 | 0.0854 | 0.1088 |
| 81 | 0.0815 | 0.1044 |
| 82 | 0.0775 | 0.1006 |
| 83 | 0.0735 | 0.0969 |
| 84 | 0.0698 | 0.0931 |
| 85 | 0.0661 | 0.0894 |
| 86 | 0.0623 | 0.0856 |
| 87 | 0.0585 | 0.0825 |
| 88 | 0.0554 | 0.0794 |
| 89 | 0.0525 | 0.0769 |
| 90 | 0.0496 | 0.0744 |
| 91 | 0.0467 | 0.0719 |
| 92 | 0.0440 | 0.0694 |
| 93 | 0.0419 | 0.0669 |
| 94 | 0.0398 | 0.0644 |
| 95 | 0.0377 | 0.0625 |
| 96 | 0.0356 | 0.0600 |
| 97 | 0.0342 | 0.0581 |
| 98 | 0.0321 | 0.0556 |
| 99 | 0.0306 | 0.0531 |
SCHEDULE 17 — Calculation of reckonable service to be credited under regulation J9(1)(a)
1
Subject to the provisions of this Schedule the period which a person is entitled to reckon as reckonable service by virtue of regulation J9(1)(a) is a period equal to the period of reckonable service which would enable the Committee to pay under regulation J2 a transfer value (calculated in accordance with Schedule 16)—
- (a) of the amount which the Committee accepted in respect of him under regulation J8; or
- (b) where—
- (i) the person became employed in his local government employment after 4th April 1983; and
- (ii) a limited revaluation premium was paid under Article 47 of the Pensions Order and has been repaid to the Committee by the Department of Health and Social Services,
of the total of the amount mentioned in sub-paragraph (a) and the amount of the premium.
2
For the purposes of paragraph 1—
- (1) in the case of a person who was subject in his non-local government employment to a statutory scheme or to any other scheme which is for the time being treated by the Department as a statutory scheme for the purposes of this Schedule—
- (a) the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and to the rate of his pensionable pay, used in the calculation of the transfer value accepted;
- (b) where in that calculation an amount of a person’s pay has been disregarded in connection with a retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation, the pensionable pay is to be increased by that amount; and
- (c) any sum representing interest included in the transfer value accepted is to be ignored;
- (2) in the case of a person who was subject in his non-local government employment to any other scheme—
- (a) if he became employed in his local government employment before22nd April 1975—
- (i) the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on 1st April 1972, or, if later, on the date when he became employed in his local government employment (here referred to as the “relevant date”); and
- (ii) the sum to be used as the amount of the transfer value shall be the sum notified to the Committee by the scheme managers as the sum which the Committee would have received in respect of the person had the transfer value been calculated and paid on the relevant date;
- (b) if he became employed in his local government employment on or after 22nd April 1975, the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on the date when he became employed in his local government employment, if the transfer value in respect of him is received by the Committee more than one year after he became employed in his local government employment, on the date on which the transfer value is received;
- (c) any sum representing interest which is included in the transfer value accepted is to be taken into account;
- (3) the accrued pension in respect of the period last mentioned in paragraph 1 shall be deemed—
- (a) where the person is such a person as is mentioned in regulation J11, to be subject to that regulation, and paragraph (2) of that regulation shall have effect for this purpose as if at the end there were added the words—
; and (c) at the end of regulation 53(2)(e) of the 1981 regulations, there had been added the words “and a proportionate amount in respect of part of a year of such service”;
- (b) where the person is such a person as is mentioned in regulation J12, to be subject to that regulation;
- (4) where—
- (a) the pensionable pay mentioned in sub-paragraph (1) relates to a period of part-time employment, the pensionable pay for that period shall be deemed to be the pensionable pay by reference to which the transfer value accepted would have been calculated had the person during that period been in a single comparable whole-time employment;
- (b) the remuneration mentioned in sub-paragraph (2) relates to part-time employment, the annual rate of remuneration on the relevant date shall be deemed to be the annual rate of remuneration notified to the Committee by his local government employer as the remuneration which would have been paid in respect of a single comparable whole-time employment;
- (5) in applying Schedule 16 in accordance with paragraph 1 of this Schedule in relation to a person who ceased to be employed in his non-local government employment on or after 6th April 1978 and whose non-local government employment was not contracted-out employment for the purposes of the Pensions Order, paragraphs 1(1)(c), 2(3) and (4) of Schedule 16 shall be ignored.
SCHEDULE 18 — Fund apportionment where 100 or more transfer their pension rights under regulation J14
PART I
1
This Part applies if the fund is to be apportioned under regulation J14(6) and all of the transfers under the transfer scheme are to take place on the same day.
2
The Committee shall obtain a report from the fund’s actuary specifying the apportionment fraction to be applied in apportioning the fund together with details of the calculation.
3
The apportionment fraction is—
4
The relevant date is the date on which those transferring their pension rights become subject to the approved non-local government scheme.
5
The accrued actuarial liabilities of the fund are the actual and potential liabilities of the fund in connection with any service or employment before the relevant date and, for this purpose, it is to be assumed that the liabilities which relate to those transferring their pension rights remain liabilities of the fund notwithstanding regulation J14(8).
6
The transferable assets of the fund are the assets which belong to the fund at the relevant date.
7
The values of items D and E are to be agreed by the fund’s actuary and the actuary of the non-local government scheme or, if they are unable to agree, they are to be determined by an actuary appointed by the Department.
8
Subject to paragraph 7, valuations are to be made by the fund’s actuary.
9
Where more than one approved non-local government scheme is involved, separate apportionment fractions shall be specified in the actuary’s report for the different schemes.
10
When the Committee receive the actuary’s report they shall provide the scheme managers of the approved non-local government scheme with a copy of it.
11
The value of the share of the fund to which the scheme managers of the approved non-local government scheme are entitled shall be calculated in accordance with the formula—
$$V=W×[X-(Y+Z)]$ where— V is the value of the share of the fund to which the scheme managers are entitled; W is the apportionment fraction specified in the actuary’s report; X is the value (determined by the fund’s actuary) at the apportionment date of the transferable assets which still belong to the fund at that date and any other assets which belong to the fund at that date which represent in any form or have accrued from any transferable asset; Y is the total of any sums due from the fund at the relevant date and still outstanding at the apportionment date; and Z is the total of any sums due from the fund at the apportionment date (but not at the relevant date) in respect of any expenditure in connection with the transferable assets of the fund or assets representing or accruing from those assets.$
12
The apportionment date is the date specified as such by the Committee in a notice given to the scheme managers of the approved non-local government scheme.
13
Except with the agreement of the scheme managers of the approved non-local government scheme, the apportionment date shall not be later than 6 months after the date on which the Committee receive the actuary’s report.
14
Subject to paragraphs 15 to 17, immediately after the apportionment date the Committee shall transfer to the scheme managers of the approved non-local government scheme assets of the fund of a value at the apportionment date equal to the value of the scheme managers' share of the fund and unless the Committee and the scheme managers otherwise agree, the composition of the assets to be transferred shall so far as possible reflect the composition of the transferable assets which still belong to the fund at the apportionment date and any other assets which belong to the fund at that date which represent in any form or have accrued from any transferable asset.
15
The Committee and the scheme managers may agree to transfer assets in advance of the apportionment date.
16
The value of an advance under paragraph 15 shall not exceed such sum as the fund’s actuary may specify as appropriate in the circumstances.
17
Where an advance is made under paragraph 15, the Committee’s liability under paragraphs 11 and 14 shall be reduced by an amount equal to—
$$LM×N$ where— L is the value of the advance; M is the value of the share of the fund to which the scheme managers would have been entitled under paragraph 11 if the apportionment date had been the date on which the advance was made; and N is the value of the share of the fund to which the scheme managers would have been entitled under paragraph 11 if the advance had not been made.$
18
The employing authority shall bear the costs of apportioning the fund or, if there is more than one employing authority involved, each shall bear such part of those costs as the fund’s actuary determines.
19
The Committee shall keep their accounts in a form which enables the calculations required in apportioning the fund to be made, and they shall also provide the fund’s actuary with any information he requires in connection with the apportionment.
PART II
20
This Part applies where the fund is to be apportioned under regulation J14(6) and the transfers under the transfer scheme are to take place on different days.
21
The provisions of Part I are to apply to the apportionment as if the transfer had occurred on a single date, but suitable adjustments are to be made to the sums payable to the scheme managers to reflect the fact that the transfers take place on different dates.
22
If any question arises in connection with paragraph 21, it shall be determined by the fund’s actuary and the actuary of the approved non-local government scheme, or if they are unable to agree, by an actuary appointed by the Department.
SCHEDULE 19 — Bodies to certain of whose employees Part L applies
A district council;
the Northern Ireland Local Government Officers' Superannuation Committee;
the Northern Ireland Housing Executive;
an Education and Library Board;
the Fire Authority for Northern Ireland;
the Local Government Staff Commission;
the Staff Commission for Education and Library Boards;
the governing body of a college of education as defined in Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[^f00110]; the Management Board of a training school set up under the provision of section 138 of the Children and Young Persons Act (Northern Ireland) 1968[^f00111];
the Probation Board for Northern Ireland.
SCHEDULE 20 — The Committee
PART I — CONSTITUTION OF THE COMMITTEE
1
The Committee shall consist of a chairman appointed by the Head of the Department and the following other members—
- (a) eight members appointed by the Head of the Department after consultation with such organisations as may be recognised by him as representative of scheduled bodies and admitted bodies respectively; and
- (b) eight members appointed as aforesaid after consultation with such organisations as may be recognised by the Head of the Department as representative of the classes of officers of scheduled bodies or admitted bodies affected by the regulations.
2
Subject to the provisions of paragraph 5, the term of office of members of the Committee shall be 3 years from the date of their appointment.
3
The quorum of the Committee shall be 9, or such other number as the Committee may, with the approval of the Department, determine.
4
The Committee may act notwithstanding any vacancy in their number so long as the number of vacancies does not exceed the number of remaining members.
5
A casual vacancy occurring in the membership of the Committee shall be filled by the Head of the Department after consultation with the Committee and a person so appointed shall hold office for the residue of the term of the member in whose place he is so appointed.
6
A member of the Committee may resign his membership by giving notice in writing, signed by him, to the Head of the Department.
7
Where any member of the Committee is absent from the meetings thereof for more than 6 months consecutively (except for a reason approved by the Head of the Department) or becomes bankrupt or makes a composition with his creditors or is convicted of an indictable offence, the Committee shall forthwith by resolution declare the office to be vacant and shall notify that fact in such manner as they think fit, and thereupon the office shall become vacant.
8
A member of the Committee on vacating his office at the expiration of the term thereof shall (subject to the foregoing provisions of this Schedule) be eligible for re-appointment.
9
No defect in the appointment of any person acting as a member of the Committee shall vitiate any proceedings of the Committee in which he has taken part.
PART II — POWERS OF THE COMMITTEE
1
The Committee, which shall be a body corporate with perpetual succession and a common seal, and with capacity to acquire and hold land, shall subject to paragraphs 2 to 8, perform such functions as may be assigned to them by these regulations.
2
The Committee may appoint a sub-committee or an officer employed by the Committee to discharge, with or without restrictions or conditions as the Committee thinks fit, any of the functions assigned to the Committee by regulations P2 and P3.
3
The number of members of a sub-committee appointed under paragraph 2, and their term of office shall be fixed by the Committee or in the case of an officer his term of office shall be fixed by the Committee.
4
A sub-committee appointed under paragraph 2 shall consist of members of the Committee and may include officers of the Committee appointed under paragraphs 11 and 12.
5
A sub-committee or an officer appointed under paragraph 2 shall report to the Committee at each of its meetings setting out all actions taken under such appointment.
6
The Committee may revoke any appointment made under paragraph 2, or any restriction or condition imposed under paragraph 2 or anything fixed under paragraph 3.
7
Any arrangements made by the Committee for the discharge of the functions specified in regulations P2 and P3 by a sub-committee or officer shall not prevent the Committee from exercising those functions.
8
The seal of the Committee shall be authenticated by the signatures of 2 of the members and of the secretary or some other person authorised by the Committee to act in that behalf.
9
Every document purporting to be an instrument issued by the Committee and to be sealed with the seal of the Committee authenticated in the manner provided by paragraph 8, or to be signed by the secretary or any person authorised to act in that behalf, shall be received in evidence and, unless the contrary is proved, shall be deemed to be such instrument without further proof.
10
Subject to the provisions of these regulations, the Committee shall have power to regulate their own procedure.
11
The Committee may with the approval of the Department appoint persons to hold any of the following offices—
- (a) Secretary to the Committee;
- (b) Deputy Secretary to the Committee;
- (c) such other offices under the Committee as the Department may designate in writing.
12
In addition to the appointments mentioned in paragraph 11, the Committee may appoint such other officers as may be required for the performance of the functions of the Committee.
13
- (1) The Committee may make arrangements with any district council, area board or public body for the exercise of any superannuation function by the Committee on behalf of the district council, area board or public body on such terms as may be provided for by the arrangements.
- (2) For the purposes of this paragraph, “area board” means an Education and Library Board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986 or a Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972[^f00112].
14
Section 18(2) of the Interpretation Act (Northern Ireland) 1954[^f00113] shall apply to any appointment made by virtue of paragraphs 11 or 12 as if each of these paragraphs were an enactment referred to in the said section 18(2) but a person shall not be removed from any office mentioned in paragraph 11 without the written concurrence of the Department.
PART III — EXPENSES AND ALLOWANCES PAYABLE BY THE COMMITTEE
1
The expenses of the Committee, including payments in respect of reasonable out-of-pocket expenses incurred by the members in connection with the discharge of their duties as such, shall be defrayed out of the fund.
2
The Committee may, in addition to any payments made under paragraph 1, pay to the Chairman of the Committee such allowance as they consider to be reasonable.
3
The Committee may in addition to any payments made under paragraphs 1 or 2, pay to a member of the Committee a financial loss allowance in connection with service as a member of the Committee, but such allowance shall not exceed the amount of financial loss allowance as the Department may from time to time determine under section 36 of the Local Government Act (Northern Ireland) 1972[^f00114].
4
A member of the Committee entitled to a financial loss allowance under paragraph 3 shall make a claim for such allowance in such form as the Committee may direct to the Secretary of the Committee and shall make a declaration that—
- (a) he has not or will not make any claim for allowances from any other body in respect of the approved duty to which the claim refers;
- (b) the amounts claimed are strictly in accordance with the provisions of this Part; and
- (c) he has necessarily incurred or suffered the financial loss claimed for the purpose of enabling him to perform an approved duty.
5
A claim for a financial loss allowance shall be submitted to the Committee within 4 months, or such longer period as the Committee may in exceptional circumstances allow, from the date of the approved duty in respect of which the allowance is claimed.
6
In this Part—
- “approved duty” means attendance at a meeting of the Committee or of any sub-committee thereof or the doing of anything approved by the Committee for the purpose of, or in connection with, the discharge of the functions of the Committee; and
- “financial loss allowance” means a payment in respect of any loss of earnings necessarily suffered or any additional expenses (other than expenses on account of travelling or subsistence) necessarily suffered or incurred by a member for the purpose of enabling him to perform any approved duty.
SCHEDULE 21 — Revocations
| Regulations revoked | References |
|---|---|
| The Local Government (Superannuation) Regulations (Northern Ireland) 1981 | S.R. 1981 No. 96 |
| The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1982 | S.R. 1982 No. 58 |
| The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1984 | S.R. 1984 No. 175 |
| The Local Government (Superannuation) (Amendment) (No. 2) Regulations (Northern Ireland) 1984 | S.R. 1984 No. 355 |
| The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1985 | S.R. 1985 No. 315 |
| The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1986 | S.R. 1986 No. 294 |
| The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1989 | S.R. 1989 No. 345 |
| The Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991 | S.R. 1991 No. 418 |
Signed
Sealed with the Official Seal of the Department of the Environment on
J. McCormick — Assistant Secretary — 16th December 1992.
Explanatory note
(This note is not part of the Regulations.)
These regulations consolidate (with amendments) the Local Government (Superannuation) Regulations (Northern Ireland) 1981 (“the 1981 regulations”) as amended.The Statutory Rules specified in Schedule 21 are revoked and re-enacted in a new presentation.This new presentation brings together regulations with the same subject matter in one Part.Each Part of these regulations is identified by a capital letter and the regulations within each Part are identified by the appropriate letter and by numbers which run from “1” within each Part.
Considerable drafting changes in the layout and terminology of the 1981 regulations have been made but in general the existing provisions have been reproduced.
The following new provisions are introduced—
1 In Part C (Payments by employees)— a C3 — this enables a period of absence caused by a trade dispute to be treated as relevant absence for the purpose of the regulations and deals with other effects of a dispute; b C17 — when a pensionable employee leaves employment with an employing authority contributions may be refundable but may be liable to be reduced in the circumstances set out in this regulation; c C18 — this refers to new Schedule 7.
2 In Part D (Service)— a D7 — reckonable service can be increased by an employing authority if there are exceptional reasons for doing so and this regulation sets out the conditions for such increases; b D9 — where a person worked for an employing authority before becoming a pensionable employee his previous service can be counted as being reckonable following payment under C6; c D10 — this covers the service of a pensionable employee who becomes a variable-time employee (a new class of employee to the scheme).
3 In Part E (Benefits)— a E21 — where a reduction in remuneration occurs a pensionable employee is entitled to receive a certificate and this regulation outlines the procedure.It should be noted that E19 requires employing authorities to examine remuneration up to 13 years prior to retirement in certain circumstances; b E24 — this service is to be excluded in determining entitlement to benefits; c E25 — reckonable and non-contributing service under the former regulations is to be counted in determining entitlement to benefits; d E27 — reckonable service under the former regulations to be counted in calculating amount of benefits.
4 In Part J (Interchange, etc.)— a J6 — this regulation safeguards the rights of a person who transfers to a European Community Scheme; b J13 — applies to a person who transfers to an approved non-local government scheme; c J14 — this is related to J13 and covers the rights of a person who transfers to an approved non-local government scheme.
5 In Part N (Decisions and appeals)— a N1 — a scheduled body shall initially decide any questions arising from the regulations but any decision shall not be binding on another body; b N2 — in this regulation the decisions to be made by an employing authority regarding employee status are set out; c N3 — decisions to be made by the Committee regarding employee status are contained in this regulation; d N4 — the Committee are to decide whether a pensionable employee is eligible for war service; e N5 — in this regulation the Committee are to decide whether a person is entitled to benefit; f N6 — the Committee are to decide the amount of benefit payable; g N7 — a body is obliged to send a written notification to a person once a decision has been made giving details of that decision and the right of appeal.
6 In Part P (Administration and management)— a P8 — this safeguards the rights of an employee where payments were being made under regulation 43 of the 1981 regulations; b P9 — under this regulation a scheduled body shall repay to the fund any extra charges resulting from an increase of reckonable service; c P10 — contains details of payments and statements to be made to the Committee by employing authorities.
7 In Part R (Miscellaneous powers and duties of authorities)— a R1 — information to be supplied by certain employees when requested by the Committee; b R2 — scheduled bodies are to keep a record of all decisions made under regulations N2 to N4; c R3 — information to be sent by employing authorities to the Committee and vice versa is set out in this regulation.
8 In Part S (Miscellaneous and supplemental)— a S1 — savings provision; b S2 — savings provision and provision to opt out if a person is adversely affected by these regulations.
9 Schedule 7 — this Schedule refers to the limitation of payments under Part C.
10 Schedule 9 — this Schedule applies for the calculation of additional periods of reckonable service under regulation E3(9). Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express power to make regulations retrospective in effect.These regulations are to a certain extent retrospective but, where rights in relation to ex-employees could be adversely affected, provision is made to opt out (regulation S2).
LOCAL GOVERNMENT (SUPERANNUATION) REGULATIONS (NORTHERN IRELAND) 1992 TABLE of Destinations The following abbreviations are used in this Table— 1981— The Local Government (Superannuation) Regulations (Northern Ireland) 1981 (S.R. 1981 No. 96)1982— The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1982 (S.R. 1982 No. 58)1984— The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1984 (S.R. 1984 No. 175)1984(2)— The Local Government (Superannuation) (Amendment) (No. 2) Regulations (Northern Ireland) 1984 (S.R. 1984 No. 355)1985— The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1985 (S.R. 1985 No. 315)1986— The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1986 (S.R. 1986 No. 294)1989— The Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1989 (S.R. 1989 No. 345)1991— The Local Government (Superannuation and Compensation) (Amendment) Regulations (Northern Ireland) 1991 (S.R. 1991 No. 19)1991(2)— The Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991 (S.R. 1991 No. 418)1991(RF)— The Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 1991 (S.R. 1991 No. 492) 1981 RegulationRemarksRegulation in 1992 Regulations 1—2A2, Sch 13Amended by 1991(2) r. 4Sch 20, Part I and Part II4Sch 20, Part III5Amended by 1984 r. 2; 1991 (2) r. 5P25AInserted by 1984 r. 2; amended by 1991(2) r. 5P36P47P48Amended by 1991(2) r. 6P59Amended 1982 r. 2; 1991(2) r. 7P610Sch 20, Part II para 1311Amended by 1986 r. 4; 1989 r. 4; 1991 r. 4B111AInserted by 1991 r. 5B211BInserted by 1991 r. 5B311CInserted by 1991 r. 5B412Not re-enacted13Amended by 1984(2) r. 5; 1989 r. 5; 1991 r. 6B514Amended by 1985 r. 4; 1986 r. 5; 1989 r. 6 and 7; 1991(RF) r. 10C1, C2, C14, P714AInserted by 1991 r. 7C1215Amended by 1984(2) r. 6; 1986 r. 6C916Amended by 1982 r. 3; 1991 r. 8C1517Not re-enacted18Amended by 1991 r. 9E218AInserted by 1991 r. 10E3219E220Amended by 1984(2) r. 7E321Revoked by 1984(2) r. 3—22Reference to injury allowance not re-enacted—see Part LE1723Amended by 1982 r. 4; 1991 r. 11E1124Amended by 1991 r. 12E5, E625Amended by 1986 r. 7; 1991 r. 13E8, E926Amended by 1991 r. 14E727Amended by 1991 r. 15E1028Substituted by 1984(2) r. 8E1228AInserted by 1982 r. 5; amended by 1991 r. 16E429Amended by 1986 r. 8E1830E1331Amended by 1991(2) r. 8E1432E1533E1633AInserted by 1991(2) r. 9E3033BInserted by 1991(2) r. 10E3134D1435D3(8)36Amended by 1984(2) r. 9; 1985 r. 5Cl(5), E26(1)(a), (2) and (3)37E26(1)(b)38C10(2) and (3)39Amended by 1984(2) r. 10; 1991(RF) r. 10D140Amended by 1982 r. 6; 1989 r. 8; 1991 r. 17D1(1)(b), D2, D11(3), D12(1) and (2), E3(9), E22(1) and (2)41Amended by 1991 r. 18E1941AInserted by 1982 r. 7E20(5)-(9)42G543Amended by 1986 r. 9; 1989 r. 9C10(2) and (3) are saving provisions only43AInserted by 1984(2) r. 11; amended by 1985 r. 6D844C4, D445C5, D545AInserted by 1991 r. 19C1146C646AInserted by 1991(2) r. 11C746BInserted by 1991(2) r. 11C846CInserted by 1991(2) r. 11D1347G148G249G350Amended by 1982 r. 8G4 — savings provision for those to whom former regulation 50 applies51Not re-enacted52Not re-enacted53Amended by 1982 r. 9; 1984(2) r. 12E28(1)54E28(1)55Not re-enacted56E28(2) and (3)57Amended by 1991 r. 20E158E2(10), E3(12)(b)59E1(5)60E6(5)61E5(5), E6(4)62Sch 12 para 1, (2)(b)63C15(10)(c)64M1(2)64AInserted by 1991(2) r. 12P1265J265AInserted by 1985 r. 7J366Amended by 1985 r. 8J467Amended by 1985 r. 9J568Amended by 1985 r. 10J769Amended by 1985 r. 11J870Amended by 1985 r. 12; 1991(2) r. 13J971J1072J1173J1273AInserted by 1991(2) r. 14J1574Not re-enacted75E2976Amended by 1985 r. 13R477Not re-enacted78M179Amended by 1991(2) r. 15M280Amended by 1991(2) r. 16M381Substituted by 1991(2) r. 17R5(1)82Not re-enacted83Amended by 1984(2) r. 13Part N (N8)84S385Inserted by 1984(2) r. 14L186Inserted by 1984(2) r. 14L287Inserted by 1984(2) r. 14L388Inserted by 1984(2) r. 14L489Inserted by 1984(2) r. 14; amended by 1991 r. 21L590Inserted by 1984(2) r. 14L691Inserted by 1984(2) r. 14L792Inserted by 1984(2) r. 14; amended by 1991 r. 22L893Inserted by 1984(2) r. 14L994Inserted by 1984(2) r. 14L1095Inserted by 1984(2) r. 14L1196Inserted by 1984(2) r. 14; amended by 1985 r. 14F197Inserted by 1984(2) r. 14; amended by 1985 r. 15F298Inserted by 1984(2) r. 14; amended by 1985 r. 16F399Inserted by 1984(2) r. 14; amended by 1985 r. 17F4100Inserted by 1984(2) r. 14; amended by 1985 r. 18; 1989 r. 10F5100AInserted by 1985 r. 19R3(5)101Inserted by 1984(2) r. 14; amended by 1985 r. 20; 1989 r. 11F6102Inserted by 1984(2) r. 14; amended by 1985 r. 21F7Sch 1Sch 20 Part 1Sch 2Amended by 1989 r. 12; 1991 r. 23Sch 2Sch 3Amended by 1986 r. 10Sch 5Sch 4Substituted by 1986 r. 11Sch 11Sch 5Sch 12Sch 6E9Sch 7Not re-enactedSch 8Sch 3Sch 9Amended by 1986 r. 12; 1989 r. 13Sch 4Sch 9AInserted by 1991(2) r. 18Sch 10Sch 10Amended by 1986 r. 13Sch 8Sch 10AInserted by 1991 r. 24Sch 6Sch 11Amended by 1982 r. 10; 1984(2) r. 15; 1989 r. 14Sch 15Sch 12E28(1)Sch 13E28(1)Sch 14Amended by 1985 r. 22; 1991(2) r. 19Sch 16Sch 15Sch 17Sch 16Not re-enactedSch 17Sch 21Sch 18Inserted by 1984(2) r. 16Sch 19Sch 19Inserted by 1984(2) r. 16Sch 13Sch 20Inserted by 1985 r. 23Sch 14
Footnotes
[^f00001]: S.I. 1972/1073 (N.I. 10); Article 14 was amended by Article 12 of the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13))
[^f00002]: S.R. & O. (N.I.) 1973 No. 504 Art. 7(1); S.I. 1976/424 (N.I. 6)
[^f00003]: S.I. 1975/1503 (N.I. 15); Article 37(7) was amended by the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977 (S.I. 1977/610 (N.I. 11)), Article 18(7), by the Social Security (Northern Ireland) Order 1979 (S.I. 1979/396 (N.I. 5)), Schedule 3, paragraph 19(b), and by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 3, paragraph 2(1); Article 37(8) was amended by the Social Security (Northern Ireland) Order 1985 Schedule 3, paragraph 8 and a relevant exception to it was prescribed by the Occupational Pension Schemes (Revaluation) Regulations (Northern Ireland) 1985 (S.R. 1985 No. 357), regulation 9, as amended by the Contracting-out (Miscellaneous Amendments) Regulations (Northern Ireland) 1988 (S.R. 1988 No. 108), regulation 2(11)
[^f00004]: 1948 c. 33
[^f00005]: S.I. 1984/1821 (N.I. 11)
[^f00006]: 1950 c. 33 (N.I.)
[^f00007]: S.I. 1986/594 (N.I. 3)
[^f00008]: S.I. 1972/1264 (N.I. 13) as amended by the Local Government (Postponement of Elections and Reorganisation) (Northern Ireland) Order 1972 (S.I. 1972/1998 (N.I. 21))
[^f00009]: S.I. 1974/2143 (N.I. 6)
[^f00010]: 1959 c. 15 (N.I.)
[^f00011]: S.R. 1991 No. 492
[^f00012]: S.I. 1976 No. 2147 (N.I. 28)
[^f00013]: S.I. 1992 No. 807 (N.I. 5)
[^f00014]: 1989 c. 26
[^f00015]: S.R. & O. (N.I.) 1960 No. 181
[^f00016]: S.R. 1991 No. 492
[^f00017]: S.I. 1976/2147 (N.I. 28) as amended by The Industrial Relations (Northern Ireland) Order 1982 (S.I. 1982/528 (N.I. 8)), Article 13(3)
[^f00018]: Article 38(7A) was inserted by the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)), Article 11(3)
[^f00019]: Article 39A was inserted by the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)), Article 11(7)
[^f00020]: S.R. & O. (N.I.) 1960 No. 181
[^f00021]: 1971 c. 35 (N.I.)
[^f00022]: As amended by S.R. & O. 1973 No. 242
[^f00023]: 1975 c. 15
[^f00024]: 1975 c. 57; section 1 was amended, and the period for which it had effect extended, by the Price Commission Act 1977 (c. 33), section 17; references to limits set out in documents laid before Parliament in 1976 and 1977 were added by The Limits on Remuneration Order 1976 (S. I. 1976/1097), The Limits on Remuneration Order 1977 (S.I. 1977/1294)
[^f00026]: S. I. 1973/962 (N.I. 13)
[^f00027]: S.R. 1979 No. 214 as extended by the Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1980 (S.R. 1980 No. 265), regulation 9
[^f00028]: 1970 c. 10
[^f00029]: 1948 c. 33
[^f00030]: 1972 c. 9 (N.I.)
[^f00031]: Article 53C was inserted by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 1, paragraph 2, amended by the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)), Schedule 9, paragraph 17 and the Social Security (Northern Ireland) Order 1989 (S.I. 1989/1342 (N.I. 13)), Article 26, Schedule 6 and the Social Security (Northern Ireland) Order 1990 (S.I. 1990/1511 (N.I. 15)), Schedule 4, paragraph 9
[^f00032]: S.I. 1984/1821 (N.I. 11)
[^f00033]: 1911 c. 28, 1920 c. 75, 1939 c. 121, 1989 c. 6
[^f00034]: 1961 c. 62 as amended by The Transfer of Functions and Adaption of Enactments Order 1973 (S.R. & O. (N.I.) 1973 No. 256); Financial Services Act 1986 (c. 60) section 212(2), Schedule 16
[^f00035]: 1987 c. 22 as amended by The Banking Act 1987 (Exempt Persons) Order 1989 (S.I. 1989/125)
[^f00036]: 1963 c. 18; section 1 as amended by the Finance Act 1964 (c. 49), section 26(7) and Schedule 9, and the Post Office Act 1969 (c. 48), section 108(1)(f)
[^f00037]: 1963 c. 24 (N.I.)
[^f00038]: 1986 c. 60
[^f00039]: Articles 43A to 43C were inserted by the Health and Social Security (Northern Ireland) Order 1984 (S.I. 1984/1158 (N.I. 8)) Schedule 4, modified by the Contracting-out (Protection of Pensions) Regulations (Northern Ireland) 1984 (S.R. 1984 No. 444), and amended by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Article 8 and Schedule 3, paragraph 3
[^f00040]: Schedule 1A was inserted by the Social Security (Northern Ireland) Order 1985, Schedule 1, paragraph 3
[^f00041]: 1967 c. 5 (N.I.)
[^f00042]: S.R. 1985 No. 259
[^f00043]: Article 46A was inserted by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 1, paragraph 1 and amended by the Social Security (Northern Ireland) Order 1989 (S.I. 1989/1342 (N.I. 13)) Article 26, Schedule 6
[^f00044]: S.R. 1991 No. 19
[^f00045]: S.R. 1991 No. 492
[^f00046]: 1865 c. 26
[^f00047]: 1869 c. 79
[^f00048]: 1875 c. 56
[^f00049]: 1919 c. 19
[^f00050]: 1937 c. 68
[^f00051]: 1937 c. 69
[^f00052]: 1943 c(i) (N.I.)
[^f00053]: 1950 c. 10 (N.I.)
[^f00054]: 1953 c. 25
[^f00055]: 1959 c. 21 (N.I.)
[^f00056]: 1972 c. 11
[^f00057]: 1975 c. 15
[^f00058]: 1988 c. 1
[^f00059]: 1970 c. 10
[^f00060]: 1950 c. 4 (N.I.)
[^f00061]: 1947 c. 10 (N.I.)
[^f00062]: 1948 c. 3 (N.I.)
[^f00063]: 1971 c. 1 (N.I.)
[^f00064]: 1946 c. 81
[^f00065]: 1947 c. 27
[^f00066]: 1965 c. 51; 1966 c. 6; 1967 c. 73; 1969 c. 4; 1969 c. 44; 1971 c. 50; 1972 c. 57; 1974 c. 14
[^f00067]: 1966 c. 6 (N.I.)
[^f00068]: 1986 c. 60
[^f00069]: 1980 No. 563 (N.I. 5)
[^f00070]: 1951 c. 65
[^f00071]: S.R. & O. (N.I.) 1950 No. 103 (p. 423)
[^f00072]: S.R. & O. (N.I.) 1962 No. 210
[^f00073]: S.R. 1981 No. 96
[^f00074]: S.I. 1972/1073 (N.I. 10)
[^f00075]: S.I. 1975/1503 (N.I. 15)
[^f00076]: 1972 c. 9 (N.I.)
[^f00077]: 1970 c. 9 (N.I.)
[^f00078]: S.I. 1984/1821 (N.I. 11)
[^f00079]: S.R. 1975 No. 48 and amended by the National Insurance (Non-participation — Transfer of Functions) (Transitional) Regulations (Northern Ireland) 1983 (S.R. 1983 No. 16)
[^f00080]: As extended by The Housing (Northern Ireland) Order 1981 (S.I. 1981/156), Part II, Article 5(3)
[^f00081]: S.R. 1991 No. 19
[^f00082]: S.R. 1987 No. 286
[^f00083]: 1982 c. 50
[^f00084]: 1974 c. 46
[^f00085]: 1970 c. 31 (N.I.)
[^f00086]: S.I. 1986 No. 1888 (N.I. 18)
[^f00087]: 1986 c. 53
[^f00088]: S.R. & O. (N.I.) 1973 No. 242
[^f00089]: 1948 c. 24
[^f00090]: 1976 c. 35
[^f00091]: 1922 c. 8 (N.I.), 1924 c. 17 (N.I.), 1928 c. 4 (N.I.), 1930 c. 18 (N.I.), 1933 c. 27 (N.I.), 1934 c. 10 (N.I.), 1944 c. 9 (N.I.), 1949 c. 9 (N.I.)
[^f00092]: 1970 c. 9 (N.I.); section 25 was amended by the Police (Northern Ireland) Order 1977 (S.I. 1977/53 (N.I. 2)), Article 13
[^f00093]: 1947 c. 41
[^f00094]: 1950 c. 4 (N.I.); section 10 was amended by the Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1958 (c. 21 (N.I.)), section 5
[^f00095]: 1969 c. 13 (N.I.); section 17 was amended by the Fire Services (Northern Ireland) Order 1973 (S.I. 1973/601 (N.I. 9)), Articles 7 and 12
[^f00096]: 1925 c. 59
[^f00097]: 1962 c. 47
[^f00098]: 1965 c. 83
[^f00099]: 1967 c. 12
[^f00100]: 1968 c. 12
[^f00101]: 1950 c. 33 (N.I.)
[^f00102]: 1950 c. 33 (N.I.), 1951 c. 28 (N.I.) Part I, 1956 c. 22 (N.I.), 1963 c. 7 (N.I.), 1967 c. 3 (N.I.)
[^f00103]: 1937 c. 68
[^f00104]: 1937 c. 69
[^f00105]: 1946 c. 81; section 67 was amended by the National Health Service (Amendment) Act 1949 (c. 93), section 29(1) and Schedule, Part I; by the Local Government Superannuation Act 1953 (c. 25), section 4(1)(c); and by the Secretary of State for Social Services Order 1968 (S.I. 1968/1699) Article 5(3) and Schedule
[^f00106]: 1947 c. 27; section 66 was amended by the National Health Service (Amendment) Act 1949, section 29(1) and Schedule, Part II; by the Local Government Superannuation Act 1953, section 4(2)(c); and by the Secretary of State for Social Services Order 1968, Article 5(3) and Schedule
[^f00107]: 1948 c. 3 (N.I.); section 61 was amended by the Health Services Act (Northern Ireland) 1953 (c. 6 (N.I.)), section 11; by the Health Services Act (Northern Ireland) 1958 (c. 29 (N.I.)), section 8; by the Health Services (Amendment) Act (Northern Ireland) 1963 (c. 20 (N.I.)), section 2; by the Administration of Estates (Small Payments) Act (Northern Ireland) 1967 (c. 5 (N.I.)), section 1; and by the Health Services (Amendment) Act (Northern Ireland) 1969 (c. 36 (N.I.)), sections 21 to 24
[^f00108]: Article 46A was inserted by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 1, paragraph 1 and amended by the Social Security (Northern Ireland) Order 1989 (S.I. 1989/1342 (N.I. 13)) Article 26, Schedule 6
[^f00109]: 1971 c. 35 (N.I.)
[^f00110]: S.I. 1986 No. 594 (N.I. 3)
[^f00111]: 1968 c. 34 (N.I.) as substituted by the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14)), Schedule 16, Part I
[^f00112]: S.I. 1972/1265 (N.I. 14)
[^f00113]: 1954 c. 33 (N.I.)
[^f00114]: 1972 c. 9 (N.I.) as amended by The Financial Provisions (Northern Ireland) Order 1978 (S.I. 1978/1041 (N.I. 11))
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