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Local Government Pension Scheme Regulations (Northern Ireland) 2000

Type Ni-Statutory-Rule

Publication 2000-05-19

Last updated 2019-11-18

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(b) that he duly makes an election for his retirement benefits to be payable immediately on his ceasing local government employment.

(3) An election under this regulation shall be made by notice in writing to the Committee given within the period of three months beginning with the day on which the member ceases to hold local government employment.

No double entitlement

D10

(1) Where (apart from this regulation) any person would be entitled to a retirement pension or to a retirement grant under two or more regulations in respect of the same period of membership—

(a) he may elect by notice in writing, given to the Committee before the expiry of the period of three months beginning with the day on which he becomes so entitled, under which provision he is to be paid those benefits; and

(b) if he makes no such election, the Committee may notify him in writing of the provision.

(2) Paragraph (1) is without prejudice to regulations D16, D18 and D19 and section 9(6) of the Pension Schemes (Northern Ireland) Act 1993[^f00023].

Entitlement to deferred benefits: (“preserved benefits”)

Entitlement to deferred retirement benefits (“preserved benefits”)

D11

(1) If a member who ceases to hold a local government employment, is not entitled under regulation D5, D6, D7 or D9 to retirement benefits which are payable immediately on his ceasing to hold that employment, has a statutory pension entitlement, then, subject to regulation D13, he becomes entitled in relation to that employment to a standard retirement pension and a standard retirement grant payable from the appropriate date; and in these regulations benefits to which a person becomes entitled under this paragraph and which have not yet become payable are called “preserved benefits”.

(2) For the purposes of paragraph (1) “the appropriate date”, in relation to any person, is his 65th birthday or, if earlier, the earliest of the following—

(a) his NRD;

(b) any date on which he becomes permanently incapable, by reason of ill-health or infirmity of mind or body, of discharging efficiently the duties of the employment he has ceased to hold;

(c) any date after he has attained the age of 50 years from which the the Committee, ... determines on compassionate grounds that the benefits are to become payable;

(d) in the case of a person who has attained the age of 60 years and has completed 10 years' membership provided that he was a contributory employee before 1st April 1972, that birthday; and

(e) in the case of a person who—

(i) has ceased the employment under which the preserved benefits were accrued (but may be in local government employment unrelated to the preserved benefits); and

(ii) has duly elected to receive payment from a date on or after the date upon which that person attains the age of 55, the date so elected.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Further provisions about preserved benefits

D12

(1) A person who is entitled to preserved benefits under regulation D11(1) ceases to be entitled to them—

(a) if—

(i) the whole of the aggregate amount of his contributions to the fund has been returned to him (with or without interest) under regulation C21 or regulation 88 of the 2002 Regulations or regulation C15 of the 1992 regulations or regulation 16 of the 1981 regulations, and

(ii) after receiving the return of contributions, he has no further right to count any period of membership to which a transfer value accepted under regulation K14 or regulation 124 of the 2002 Regulations or regulation J8 of the 1992 regulations or regulation 69 of the 1981 regulations relates,

(b) if rights in respect of the period of membership he was entitled to count in relation to the employment he ceased to hold have been transferred to a non-local government scheme, a personal pension scheme, a self-employed pension arrangement, a retirement annuity contract or an appropriate policy by virtue of the payment of a transfer value,

(d) if the body which employed him in the employment which he ceased to hold certifies under paragraph 4 of Schedule D1 that on ceasing to hold it he suffered a material reduction in remuneration.

(2) An election by a person for the purposes of paragraph (1)(c) shall be made by giving notice in writing to the Committee—

(a) before the expiry of the period of three months beginning with the date on which he re-enters local government employment, or

(b) such longer period as the Committee may allow.

(3) In the case of a member who first becomes a member on or after 2nd April 2001 any period of membership in the employment of a non-associated admission body (as defined in regulation B6(16)(c)) shall not be aggregated with any other periods of membership for the purpose of calculating his retirement grant.

Adjustments to standard benefits

Reduction of pensions payable early by virtue of elections etc.

D13

(1) This regulation applies where benefits are payable to a person—

(a) under regulation D9; or

(b) under regulation D11 in a case where the appropriate date is determined under paragraph (2)(e) of that regulation.

(2) Where this regulation applies, then, subject to regulation D16, the standard retirement pension and standard retirement grant, calculated in accordance with regulation D2 and Schedule D2, are reduced in accordance with guidance issued by the Government Actuary.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Surrender of part of retirement pension in favour of spouse or dependant

D14

(1) Subject to the following provisions of this regulation and to regulation D16, a person who—

(a) has become entitled to receive payments in respect of a retirement pension, or

(b) holds local government employment and has attained normal retirement age,

may surrender, as from the relevant date, in favour of his spouse or any dependant of his (“the beneficiary”), a part of the retirement pension which is or may become payable to him, and a person who has surrendered part of a retirement pension may surrender further parts of it.

(2) The part of the retirement pension surrendered on any occasion—

(a) shall be an exact number of pounds, and

(b) shall secure for the beneficiary a pension of at least £97·50 per annum.

(3) The surrendered part (together with any parts previously surrendered) shall not exceed—

(a) the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary, or

(b) one third of the retirement pension.

(4) Where a person who has made a surrender under this regulation dies, an annual pension at a rate which is (according to tables to be prepared from time to time by the Government Actuary) actuarially equivalent at the relevant date to the value of the surrendered part of the retirement pension becomes payable to the beneficiary.

(5) For the purposes of this regulation “the relevant date” means—

(a) the date of becoming entitled to receive payments in respect of the retirement pension; or

(b) in the case of a person who dies while still in local government employment, the day immediately before the date of his death.

(6) Where the person surrendering holds local government employment and has attained normal retirement age, references in paragraphs (2) and (3) to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.

(7) Schedule D4 shall have effect for the purpose of making further provision as respects the procedure for surrenders under this regulation.

Adjustments to retirement pensions and grants for certain re-employed pensioners

D15

Schedule D5 shall have effect for the purpose of making provision as to the retirement benefits in respect of certain pensioners who are re-employed by LGPS employers; and the provisions of this Part have effect subject to Part I of that Schedule (reduction of retirement pensions), Part II of that Schedule (combined benefits) and Part III of that Schedule (separate benefits) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

Overriding provisions (contracting-out and Finance Act requirements, etc.)

Guaranteed minimum pensions for members in contracted-out employment, etc.

D16

(1) Where—

(a) the employment of a member in any local government employment is contracted-out employment; and

(b) the member has a guaranteed minimum pension under section 10 of the Pension Schemes (Northern Ireland) Act 1993 in relation to benefits under these regulations,

then paragraphs (2) to (4) apply as respects the member’s employment.

(2) The member who ceases to hold his local government employment is from the date on which he attains state pensionable age entitled to a pension at a weekly rate equal to that guaranteed minimum (unless on ceasing to hold his local government employment he is entitled to a retirement pension at a higher rate).

(3) If the member—

(a) attains state pensionable age while in local government employment;

(b) continues in the same employment for a further period of 5 years; and

then he is entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum (unless he consents to a postponement of the entitlement).

(4) The guaranteed minimum referred to in paragraphs (2) and (3) shall, so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, be increased in accordance with the requirements of section 105 of the Pension Schemes (Northern Ireland) Act 1993.

(5) A person’s retirement pension is not to be reduced under regulation D13 to less than the aggregate of—

(a) any minimum rate of equivalent pension benefits applicable under the Insurance Act, and

(b) the annual rate obtained by multiplying one eightieth of the person’s pensionable remuneration by the length in years of the whole period of the person’s membership in contracted-out employment during the period beginning with the relevant date and ending with 30th April 1995.

(6) In paragraph (5) “the relevant date” means—

(a) in the case of a man, 17th May 1990; and

(b) in the case of a woman, 6th April 1978.

(7) Where—

(a) if these regulations had come into force on 17th May 1990, a man would have been entitled to make an election under regulation D9(3), and

(b) he gives notice of such election within six months of the commencement date,

the election may be expressed to have the effect as if these regulations had commenced on 17th May 1990 and the notice had been given on the first day on which he would in that case have been entitled to give notice of the election.

(8) Where a person’s local government employment is or was contracted-out employment, a surrender under regulation D14 (together with any previous surrenders) shall not result—

(a) in the annual rate of the retirement pension being less than one eightieth of the pensionable remuneration, multiplied by the length in years of the whole period of his membership in contracted-out employment after 5th April 1978, or

(b) (disregarding the effect of the preceding paragraphs) in the weekly rate of the retirement pension being less than his guaranteed minimum, if any.

(9) Where a person making a surrender under regulation D14—

(a) is in local government employment,

(b) has attained normal retirement age, and

references in paragraph (8) to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.

(10) Where this regulation applies it overrides any provision in these regulations or the 2002 Regulations or the Transitional Regulations to the extent to which it conflicts with it, except—

(a) regulation D15 and Part I of Schedule D5 (reduction of retirement pension in the case of certain re-employed pensioners) or regulation 112 or 113 of the 2002 Regulations (abatement) or any provision of the Transitional Regulations relating to those provisions;

(b) regulation H4 or regulation 114 of the 2002 Regulations or regulation 117 of those Regulations (so far as it relates to regulation 114) (forfeiture of rights); and

Revaluation of guaranteed minimum in certain cases

D17

(1) This regulation applies where—

(a) a person has ceased to be a member; and

(b) the guaranteed minimum in relation to his pension is appropriately secured (within the meaning of section 15 of the Pension Schemes (Northern Ireland) Act 1993).

(2) The earnings factors of such a person shall be determined for the purposes of section 10(2) of that Act—

(a) by reference to the last order under article 23 of the Social Security Pensions (Northern Ireland) Order 1975[^f00024] or section 130 of the Social Security Administration (Northern Ireland) Act 1992[^f00025] to come into force before the end of the tax year in which he ceased to be a member, and

(b) without reference to the last such order to come into force before the end of the final relevant year.

(3) In this regulation “final relevant year” has the meaning given in section 12(5) of the Pension Schemes (Northern Ireland) Act 1993.

Equivalent pension benefits

D18

(1) If when a member ceased to hold a local government employment—

(a) he was not entitled in relation to that employment to a retirement pension under regulation D5, D6, D7, D9 or D11, and he receives a return of contributions;

(b) the whole or some part of his period of membership was in service in a non-participating employment or in service which relates to employment with a non-local government employer in a non-participating employment;

(i) of the repeal of section 55(1) of the Insurance Act[^f00026]; or

(ii) of the provisions of regulation 2(2) of the National Insurance (Non-Participation — Assurance of Equivalent Pension Benefits) Regulations (Northern Ireland) 1960[^f00027] (as modified by regulation 10(2)(a) or (b) of the Transitional Provisions Regulations); and

(d) at some time during the settlement period (within the meaning of regulation 2 of the Transitional Provisions Regulations) he became, and has remained, assured of equivalent pension benefits;

then he is entitled in relation to that employment to an annual retirement pension payable at the rate of the equivalent pension benefits applicable to him in respect of any period of membership in service in a non-participating employment or which relates to service with a non-local government employer in a non-participating employment.

(2) A retirement pension to which a person has become entitled by virtue of paragraph (1) is payable from the first date on which he—

(a) has attained state pensionable age, and

(b) is no longer in any local government employment.

(3) For the purposes of these regulations a member to whom this regulation applies shall be treated as having ceased to hold the employment in respect of which he receives a return of contributions on the day before the date of receipt.

National insurance

D19

(1) Subject to paragraph (2), where a pension is payable to a member who attains state pensionable age in respect of a period of service in a non-participating employment, which counts for the purpose of calculating any benefits payable to the member (other than excepted service), no provision in these regulations—

(a) for the surrender or assignment of a pension, or

(b) for the reduction, termination or suspension of a pension,

shall apply so as to reduce the pension below the minimum rate of equivalent pension benefits applicable in respect of that period of service under the Insurance Act.

(2) Paragraph (1) does not apply to any provision for the reduction, termination or suspension of a pension, which is used for a purpose prescribed by regulations made, or deemed to have been made, under section 56(1)(c) of the Insurance Act (equivalent pension benefits).

(3) For the purposes of paragraph (1) “excepted service”, in relation to any person, means any earlier period of such service as there mentioned, being service in respect of which—

(a) a payment in lieu of contributions has been made, or

(b) equivalent pension benefits satisfying the requirements of the Insurance Act have already been assured to him.

Limitations on benefits etc.

D20

The provisions of this Part are subject to Schedule C4 (limitations on contributions and benefits) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations) and to the general provisions in regulation H2 and regulations 51, 52, 95 to 97 and 114 to 118 of the 2002 Regulations..

Part E — Death Grants

Death of a member

Death grant: members in service

E1

(1) If at the time of his death a person was a member, there shall be paid a lump sum death grant in accordance with regulation E8.

(2) Where paragraph (1) applies the amount of the death grant is the greater of—

(a) twice the deceased’s pensionable remuneration, or

(b) three eightieths of his pensionable remuneration multiplied by the length in years of his period of membership,

less, in a case where a surviving spouse’s long-term pension is payable under Part F, the appropriate amount to be calculated under regulation E5.

Death of a deferred pensioner

Death grant: deferred pensioners

E2

(1) If at the time of his death a person—

(a) was in local government employment and had a statutory pension entitlement, but was not a member by virtue of a notification under regulation B11(2) (leaving the Scheme), or

(b) was entitled to preserved benefits,

there shall be paid a lump sum death grant in accordance with regulation E8.

(2) Where paragraph (1) applies the amount of the death grant is three eightieths of the deceased’s pensionable remuneration, multiplied by the length in years of the period of membership taken into account in calculating his retirement pension, less, in a case where a surviving spouse’s long-term pension is payable under Part F, the appropriate amount to be deducted under regulation E5.

Death of a pensioner

Death grant: pensioners with 10 years' or more membership

E3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Death grant: pensioners with less than 10 years' membership

E4

(1) If at the time of his death a person—

(a) was entitled to receive payments in respect of a retirement pension (excluding a pension to which he would not be entitled apart from regulation D16 or D18), or

(b) would have been so entitled but for the operation of Schedule D5 (re-employed pensioners) or regulation 113 (abatement) of the 2002 Regulations,

there shall be paid a lump sum death grant in accordance with regulation E8.

(2) The amount of the death grant payable under paragraph (1) is an amount equal to the total amount that would (or would but for Schedule D5 (re-employed pensioners) or regulation 113 (abatement) of the 2002 Regulations or his death, or both) have been paid to him by way of retirement pension for the first 5 years after he became (or would but for Schedule D5 or regulation 113 (abatement) of the 2002 Regulations have become) entitled to receive payments in respect of the pension, reduced by the total of any payments made to him in respect of the pension.

General provisions relating to death benefits

Surviving spouse deductions from certain death grants

E5

(1) A death grant is reduced under this regulation by the appropriate amount if—

(a) it is payable under regulation E1 or E2 ..., and

(b) a surviving spouse’s long-term pension is payable under Part F.

(2) Where—

(a) the deceased was a man, or

(b) the deceased was a woman who was treated as a man by virtue of paragraph 2 of Schedule F1,

the appropriate amount for the purposes of paragraph (1) is an amount equal to two eightieths of the deceased’s pensionable remuneration multiplied by the length in years of any period of membership before 1st April 1972 in respect of which the widow's, or as the case may be, widower’s pension is payable under Part F.

(3) Where the deceased was a woman (other than one to whom paragraph (2)(b) applies), the appropriate amount for the purposes of paragraph (1) is an amount equal to three one hundred and sixtieths of the deceased’s pensionable remuneration, multiplied by the length in years of any period—

(a) of which notice of which was given under paragraph 1(1) of Schedule F1,

(b) which is treated for those purposes as a period of membership before 1st April 1972, and

(4) In calculating any reduction under this regulation, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.

Adjustments to death grants for certain re-employed pensioners

E6

The provisions of this Part have effect subject to Part III of Schedule D5 (separate benefits of certain persons re-employed by LGPS employers) and Part IV of that Schedule (death in further employment of such employees) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

Part-timers' pensionable remuneration for certain purposes of this Part

E7

Paragraph 7 of Schedule D1 (by virtue of which a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment) does not apply to the application of regulation D1 and that Schedule in ascertaining the deceased’s pensionable remuneration for the purposes of regulation E1(2)(a) ....

Nomination of beneficiary of death grant

E8

(1) Subject to paragraph (5), the Committee shall have power, at its discretion, to pay or apply the whole or any part of the lump sum death grant payable under regulation E1(1), E2(1), ... or E4(1) to or for the benefit of all or any of the surviving spouse, children, dependants, relatives, personal representatives or nominated beneficiaries of the deceased member in such shares as the Committee shall in its absolute discretion decide.

(2) The Committee may, but without being in any way bound to do so, have regard to any nomination made by the member.

(3) A nomination shall be made by notice in writing to the Committee in such form as the Committee may from time to time require and shall be revocable.

(4) A nomination shall be revoked by any subsequent nomination which complies with the requirements referred to in paragraph (3).

(5) If or to the extent that the lump sum death grant has not been paid by the expiry of the period of two years following the death of the member, it shall be paid by the Committee to his personal representatives.

(6) For the purposes of this regulation—

(a) “member” includes a former member who is a person referred to in regulation E2(1), ... or E4(1),

(b) “nominated beneficiary” means an individual or an unincorporated or incorporated body nominated by the member in any nomination made by him in respect of the lump sum death grant which was in force at the time of his death, and

(i) a parent of the member or the spouse or surviving spouse of any such person, or

(ii) the child or remoter issue of such parent or the spouse or surviving spouse of any such person, or

(iii) a former spouse of the member.

Part F — Surviving Spouses' Pensions

Death of a member

Member’s spouse’s short-term pension

F1

(1) Subject to regulation G8(3) if a member dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled, to a spouse’s short-term pension—

(a) if the spouse has one or more eligible children in his or her care, for six months after the member’s death, or

(b) otherwise for three months after the member’s death.

(2) Where paragraph (1) applies then, subject to paragraph 21 of Schedule D5 (re-employed pensioners) or, as the case may be (in accordance with Schedule 2 to the Transitional Regulations), regulation 50(4) of the 2002 Regulations, the annual rate of the short-term pension is a rate equal to the deceased member’s pensionable remuneration.

(3) Paragraph 7 of Schedule D1 (by virtue of which a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment) does not apply to the application of regulation D1 and that Schedule to this regulation.

Member’s spouse’s long-term pension

F2

(1) If a member who has a statutory pension entitlement dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled, at the end of the period in respect of which a short-term pension is payable under regulation F1, to a spouse’s long-term pension.

(2) Where paragraph (1) applies then, subject to Part IV of Schedule D5 (re-employed pensioners) or, as the case may be (in accordance with Schedule 2 to the Transitional Regulations), regulation 50 of the 2002 Regulations, the annual rate of the long-term pension is—

(a) if the member’s total period of membership was not less than two years, half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation D7 (ill-health, etc.), and

(b) otherwise, one one hundred and sixtieth of the member’s pensionable remuneration, multiplied by the length in years of the member’s total period of membership.

(3) For the purposes of paragraph (2)(a)—

(a) any increase in the deceased’s retirement pension by virtue of regulation D2(2)(i), and

(b) any reduction in that pension under regulation H2, or by virtue of a surrender under regulation D14,

shall be disregarded.

Death of a deferred pensioner

Deferred pensioner’s spouse’s long-term pension

F3

(1) If a person who is not a member dies leaving a surviving spouse or spouses and at the time of his death he—

(a) was entitled to preserved benefits, or

(b) was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,

that spouse is entitled or, as the case may be, they are jointly entitled, to a spouse’s long-term pension.

(2) Subject to regulation F6 (post retirement marriages), the annual rate of the long-term pension to which a spouse is entitled under paragraph (1) is half the annual rate of the retirement pension to which the deceased would have been entitled if on the date of death he had become entitled under regulation D5.

(3) Where the deceased was a pension debit member, the long-term pension is equal to half the pension to which he would have been entitled under regulation D5 if he had become entitled to a pension under that regulation on the date that he died.

Death of a pensioner

Pensioner’s spouse’s short-term pension

F4

(1) Subject to regulation G8(3), if a person who—

(a) was entitled to receive payments in respect of a retirement pension (other than a pension under regulation D18), or

(b) would have been so entitled but for the operation of regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or of Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations,

dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled to a spouse’s short-term pension—

(i) if the spouse has one or more eligible children in his or her care, for six months after the deceased’s death, or

(ii) otherwise for three months after the deceased’s death.

(2) Subject to regulation F6 (post retirement marriages), where paragraph (1) applies, the annual rate of the short-term pension is a rate equal to the spouse’s retirement pension immediately before the date of death or the rate it would have been at that date apart from any payment under regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations or the operation of Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations.

Pensioner’s spouse’s long-term pension

F5

(1) Where regulation F4(1) applies the surviving spouse is entitled or, as the case may be, the surviving spouses are jointly entitled, at the end of the period in respect of which a short-term pension is payable under that regulation, to a spouse’s long-term pension.

(2) Subject to regulation F6 (post retirement marriages), where paragraph (1) applies and any new employment for the purposes of Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations was not a local government employment, the annual rate of the long-term pension is half the annual rate of the deceased’s retirement pension immediately before the date of death.

(3) For the purposes of paragraph (2)—

(a) any increase in the deceased’s retirement pension by virtue of regulation D2(2)(i),

(b) any reduction in that pension under regulation D13 or H2 or by virtue of a surrender under regulation D14, and

(c) any extinguishment of that pension by virtue of the operation of regulation H6 or as the case may be, regulation 52 of the 2002 Regulations or Part 1 of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations,

shall be disregarded.

General provisions relating to surviving spouses' pensions

Post retirement marriages

F6

(1) Where a surviving spouse who was not married to the deceased at some time while the member was in local government employment after 31st March 1972 and before the date on which he became entitled to a retirement pension—

(a) the long-term pension under regulation F3,

(b) the short-term pension under regulation F4, and

shall be calculated in accordance with paragraph (2).

(2) Where paragraph (1) applies the references in regulations F3(2), F4(2) and F5(2) to the retirement pension are to be construed as references to the part of the pension which is attributable to the period of membership in contracted-out employment after 5th April 1978 in the case of a man and 5th April 1988 in the case of a woman.

Widowers: requirement for post 31st March 1972 membership and consequent adjustments to “retirement pension”

F7

(1) For the purpose of determining entitlement to a widower’s pension under regulations F3(1), F4(1) and F5(1), in those regulations—

“retirement pension” means a retirement pension of which at least part is attributable to a period of membership after 31st March 1972;

“local government employment” means local government employment of which at least part was employment after that date; and

“preserved benefits” means preserved benefits of which at least part are attributable to a period of membership after that date.

(2) For the purposes of calculating a widower’s short-term pension under regulation F4(2) or long-term pension under regulation F2(2), F3(2) or F5(2), in those regulations “retirement pension” means a retirement pension calculated—

(a) by reference to the length in years of the wife’s period of membership after that date, and

(b) if the widower was his wife’s husband at some time while she was in local government employment after 31st March 1972, by reference also to—

(i) the length in years of any period treated under paragraph (3) as a period of membership after 31st March 1972, and

(ii) the length in years of any period of which notice is given in accordance with paragraph 1(1) of Schedule F1.

(iii) the length in years of any period of membership in respect of which payment under regulation C14 has been or is treated as having been completed.

(3) For the purposes of paragraph (2)(b)(i) the following periods are to be treated as periods of membership after 31st March 1972, namely—

(a) membership which the deceased became entitled to count after that date by virtue of regulation D7(2),

(b) membership which the deceased was entitled to count under regulation C9 or paragraph 5 of Schedule M2 (transitional provisions) or regulation D4, D5 or D9 of the 1992 regulations where the necessary payment was made or commenced after that date,

(c) membership which the deceased was entitled to count by virtue of a resolution passed under regulation B15 or regulation D7 of the 1992 regulations after that date, and

(d) membership which is treated as membership after that date by virtue of paragraph 7 of Schedule M2 (transitional provisions), or regulation D13(2) of the 1992 regulations.

Widowers: elections in respect of pre 1st April 1972 membership etc.

F8

Schedule F1 shall have effect for the purpose of making provision as to elections by women members affecting their widowers' pensions.

Adjustments to pensions of surviving spouses of certain re-employed pensioners

F9

The provisions of this Part have effect subject to Part IV of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 50 of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

Contracting-out requirements: GMP rule

Surviving spouse’s guaranteed minimum pension

F10

(1) Where—

(a) the employment of a member in any local government employment is contracted-out employment, and

(b) the member has a guaranteed minimum under section 10 of the Pension Schemes (Northern Ireland) Act 1993[^f00028] in relation to benefits under these regulations,

then, if the member dies at any time leaving a widow or widower, the widow or widower is entitled to a pension at a weekly rate equal to the widow’s or, as the case may be, the widower’s guaranteed minimum (within the meaning of section 13 of that Act (minimum pensions for widows and widowers)) during any period for which that section provides that a pension of not less than that amount is to be payable to the widow or, as the case may be, the widower (unless the widow or widower is entitled to a surviving spouse’s pension at a higher rate).

(2) The guaranteed minimum referred to in paragraph (1) shall, so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, be increased in accordance with the requirements of section 105 of the Pension Schemes (Northern Ireland) Act 1993 and to the extent of any orders made thereunder (annual increase of guaranteed minimum pensions).

(3) Where this regulation applies it overrides any provision in these regulations or the 2002 Regulations or the Transitional Regulations to the extent to which it conflicts with it, except—

(a) regulation H4 or regulation 114 of the 2002 Regulations or regulation 117 of those Regulations (so far as it relates to regulation 114) (forfeiture of rights), and

(b) regulation H5 or regulation 51 of the 2002 Regulations (commutation of small pensions).

Cessation of membership before the commencement date

F11

For the purposes of the award of a widower’s pension, where a woman’s membership ceased on or after 6th April 1988 but before the commencement date, her membership shall be deemed to have commenced not earlier than that date.

Part G — Children’s Pensions

Preliminary

Meaning of “child”

G1

For the purposes of these regulations “child” means a person who—has not attained the age of 17 years,has attained that age and has since been—receiving full-time education, orundergoing a full-time course of training of not less than 2 years' duration for a trade, profession or vocation,either continuously or continuously with the exception of a period which the Committee has in its discretion decided to disregard (on being satisfied that his education or training ought not to be regarded as completed), orhas attained that age and is incapacitated by reason of ill-health or infirmity of mind or body which arose either—before he attained that age, orwhile receiving such full-time education or training, orduring a period which the Committee has decided to disregard under paragraph (b).

Meaning of “eligible child”

G2

(1) For the purposes of these regulations a child is an eligible child of a deceased person who was in a local government employment when he died and was then a member or a former member, if he is—

(a) the deceased’s legitimate child born before the first anniversary of the member’s or former member’s death,

(b) the deceased’s adopted child,

(d) an adopted child of a person who has been married to the deceased, or

(e) a child accepted by the deceased as a member of the family,

and, in the case of a child within paragraph (c), (d) or (e), is wholly or mainly dependent on the deceased at the time of his death.

(2) For the purposes of these regulations a child is an eligible child of a person who has died after becoming entitled to a retirement pension if—

(a) he is a legitimate child of a marriage of the deceased which took place before the date on which he became entitled to the pension, and was born before the first anniversary of that date, or

(b) he is a child adopted by the deceased before he became entitled to the pension, or

(c) he is a child who was wholly or mainly dependent on the deceased both before he became entitled to the retirement pension and at the time of his death and is—

(i) the deceased’s step-child or illegitimate child,

(ii) an adopted child of a person who married the deceased before he became entitled to the pension, or

(iii) a child accepted by the deceased as a member of the family.

Death of a member

Member’s children’s long-term pension

G3

(1) Subject to paragraph (6), where a member dies leaving one or more eligible children, the eligible children are entitled until they cease to be children to or to the benefit of a children’s long-term pension payable from the member’s death.

(2) Subject to paragraph (5) and regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction of the deceased person’s retirement pension.

(3) Subject to regulation G10, for the purposes of paragraph (2), “the appropriate fraction” means—

(a) if there is one eligible child and a surviving spouse’s pension under Part F is for the time being payable, one quarter;

(b) if there is one eligible child and no such surviving spouse’s pension is payable, one third;

(c) if there are two or more eligible children and a surviving spouse’s pension under Part F is for the time being payable, one half; and

(d) if there are two or more eligible children and no such surviving spouse’s pension is payable, two thirds;

but references in paragraphs (a) to (d) to a surviving spouse’s pension do not include a short-term pension under regulation F1 in circumstances where no long-term pension is payable under regulation F2.

(4) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a member shall be taken to be the pension to which he would have become entitled if he had at the time of his death become entitled to a pension under regulation D7 (ill-health, etc.) and on the relevant assumptions.

(5) In sub-paragraph (4) “the relevant assumptions” means that there is—

(a) no increase in the pension by virtue of regulation D2(2)(i), and

(b) no reduction in the pension under regulation D13 (early payments), regulation H2 (national insurance), or Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations, or by virtue of a surrender under regulation D14.

(6) Where a children’s short-term pension—

(a) is payable under regulation G4, or

(b) would be so payable apart from regulation G8(2),

the children’s long-term pension does not become payable until the expiry of the period in respect of which that pension is payable under regulation G4 or, as the case may be, would be so payable apart from regulation G8(2) (but subject to regulation G8(3) and (4)).

Member’s children’s short-term pension

G4

(1) Subject to regulation G8, where a member dies leaving one or more eligible children, they are entitled to or to the benefit of a children’s short-term pension for 6 months after the death or, if less, until they cease to be children.

(2) Subject to regulation G8, the annual rate of a children’s short-term pension is the rate at which a surviving spouse’s short-term pension would have been payable by virtue of regulation F1.

Death of a deferred pensioner

Deferred pensioner’s children’s long-term pension

G5

(1) Where a person who is not a member dies leaving one or more eligible children and at the time of his death he—

(a) was entitled to preserved benefits, or

(b) was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,

those children are entitled to or to the benefit of a children’s long-term pension until they cease to be children.

(2) Subject to regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction (within the meaning of regulation G3(3)) of the deceased person’s retirement pension.

(3) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a person shall be taken to be the retirement pension to which he would have become entitled if at the time of his death he had become entitled under regulation D5 (retirement on or after NRD)and on the relevant assumptions (within the meaning of regulation G3(5)).

Death of a pensioner

Pensioner’s children’s long-term pension

G6

(1) Subject to paragraph (4), where a person who—

(a) was entitled to receive payments in respect of a retirement pension (other than a pension sole entitlement to which is under regulation D16 or a pension under regulation D18), or

(b) would have been so entitled but for the operation of regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations (re-employed pensioners),

dies leaving one or more eligible children, they are entitled until they cease to be children to or to the benefit of a children’s long-term pension payable from the death.

(2) Subject to regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction (within the meaning of regulation G3(3)) of the deceased person’s retirement pension which if the deceased person was a pension debit member, is calculated by reference to the retirement pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.

(3) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a person who is entitled at the time of his death to receive payments in respect of a retirement pension (or would have been so entitled apart from regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations or Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations) shall be taken to be the retirement pension that would have been payable on the assumption that no payment under regulation H6 had been made and on the relevant assumptions (within the meaning of regulation G3(5)).

(4) In a case where a children’s short-term pension is payable under regulation G7, the children’s long-term pension does not become payable until the expiry of the period in respect of which that pension is payable under that regulation (or would be so payable if it were not for payment being suspended under regulation G8(2)).

Pensioner’s children’s short-term pension

G7

(1) Subject to regulation G8(2), where a person who—

(a) was entitled to receive payments in respect of a retirement pension (other than a pension sole entitlement to which is under regulation D16 or a pension under regulation D18), or

(b) would have been so entitled but for a payment under regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or the operation of Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations (re-employed pensioners),

dies leaving one or more eligible children, they are entitled to or to the benefit of a children’s short-term pension for 6 months after the death.

(2) Subject to paragraph (3) and regulation G8(1), the annual rate of a children’s short-term pension is the rate at which a surviving spouse’s short-term pension would have been payable by virtue of regulation F4 (but, in a case where there is a widower, disregarding regulation F7(2)).

(3) In the case of a person who was a pension debit member the annual rate of children’s short-term pension is equal to the retirement pension to which the deceased person would have been entitled had his shareable rights not been subject to a pension debit.

General provisions relating to children’s pensions

Limitations on entitlement to children’s short-term pensions

G8

(1) Where—

(a) a widow’s short-term pension is calculated in accordance with regulation F6(1) or a widower’s short-term pension is payable by virtue of regulation F1(1) or F4(1), and

(b) the child who is entitled to or to the benefit of a children’s short-term pension is in the care of the widow or widower,

the rate of the child’s short-term pension is reduced by the rate of the widow’s or widower’s pension.

(2) While—

(a) a widow’s short-term pension is payable under regulation F1(1) or F4(1);

(b) a widower’s short-term pension is payable under either of those regulations at a rate not less than that of the children’s short-term pension; or

(c) a widower’s short-term pension is payable under regulation F1(1) in circumstances where no long-term pension is payable under regulation F2(1),

a children’s short-term pension is not payable unless the child is not in the care of the widow or widower, and then for only three months after the death (or until he ceases to be a child, if sooner).

(3) Where—

(a) (apart from paragraph (2), or this paragraph, or paragraph (4)) a children’s short-term pension would be payable to or for the benefit of a child in the care of a parent to whom a surviving spouse’s short-term pension would be payable; and

(b) if a children’s long-term pension and a surviving spouse’s long-term pension were payable instead of those short-term pensions, that would result in a greater aggregate pension (having regard to paragraph (2)),

those long-term pensions shall be payable instead of those short-term pensions.

(4) Where—

(a) apart from paragraph (3) and this paragraph, a children’s short-term pension would be payable to or for the benefit of a child who is not in the care of a parent to whom a surviving spouse’s short-term pension is payable, and

(b) a children’s long-term pension would be greater,

the long-term pension shall be payable instead of the short-term pension.

Long-term pensions: increase of period of membership in certain cases

G9

Unless the retirement pension determined under regulation G3(4), G5(3) or G6(3) would be greater, the retirement pension of a deceased person shall be taken to be that to which he would have been entitled if he were entitled to count the lesser of—

(a) 10 years of membership; and

(b) the period of membership which he would have been entitled to count if he had continued to be a member until his 65th birthday.

Children over 17 in paid training

G10

(1) If a child in respect of whom a children’s long-term pension is payable has attained the age of 17 years and is receiving remuneration in respect of full-time training for a trade, profession or vocation at an annual rate in excess of the indexed training rate, then—

(a) the annual rate of the pension is to be reduced by the amount of the excess, or

(b) if it results in a smaller reduction, the child is to be disregarded for the purpose of calculating the pension.

(2) In paragraph (1) “the indexed training rate” means the annual rate at which an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971[^f00029]) would for the time being be payable if it had begun on 1st April 1994 and had then been payable at an annual rate of £1,450.

Discretions as to payment of children’s pensions

G11

(1) The Committee may apportion a children’s pension among the eligible children in respect of whom it is for the time being payable in such shares as it thinks fit.

(2) The Committee may pay a children’s pension or any part of it to a person other than an eligible child, to be applied for the benefit of any eligible child or eligible children in accordance with any directions the Committee may give.

Adjustments to children’s pensions for certain re-employed pensioners etc.

G12

Part H — General Provisions Concerning Benefits

Interest on late payment of certain benefits

H1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

National Insurance

H2

Where, but for the revocation of the 1981 regulations, the amount of a benefit would have fallen to be reduced under Part V of those regulations, the amount shall be reduced as if that Part had not been revoked.

Benefits not assignable

H3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

H4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commutation: small pensions

H5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commutation : exceptional circumstances of ill-health

H6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payments due in respect of deceased persons

H7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part J — Decisions and Appeals

Initial decisions

J1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Decisions as to status of employees

J2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Decisions as to benefits

J3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notification of decisions

J4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appointment of persons to resolve disputes

J5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application for a decision

J6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of a decision

J7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Referral of disagreement to the Committee

J8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of decision from the Committee

J9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Referral of decisions under regulation J2(1) to the county court

J10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definitions

J11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part K — Interchange Etc.

Preliminary

Interpretation

K1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers out

Outwards transfers

K2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time for payment of transfer value under regulation K2

K3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cases where right to transfer value excluded

K4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of transfer value under regulation K2

K5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provision as respects pre-6th April 1988 service

K6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reductions of the transfer value: unsecured GMPs, pre-1988 service and forfeiture

K7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minimum transfer values

K8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modifications where transfer is to club scheme

K9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification in connection with persons to whom regulation K17 applies

K10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provisions about payment of transfer values

K11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Termination of right to payment out of the fund

K12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revival of rights for certain Community scheme transferees

K13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers in

Inward transfers

K14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Right to count service

K15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of period of membership allowed under regulation K15(1)(a): non-club schemes

K16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mis-sold pensions

K17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provision where transfer is from a club scheme

K18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Increase in return of contributions

K19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information, charging and prescribed persons

K20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers of certain members who are eligible to join approved non-local government schemes

Certain members who become subject to other pension schemes in the same employment

K21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requests for transfer payments: regulation K21 employees and employees of ineligible employers

K22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part L — Pension Fund and Payments by Employers

The pension fund

Continuation of existing superannuation fund

L1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounts audit and annual report

L2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Valuations and rates of contributions and adjustments

Valuations of fund

L3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Actuary’s certificates

L4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employers' liability to make payments

Employer’s contributions

L5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employer’s further payments

L6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payments by employing authorities to the Committee

L7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers, recovery and retention from the fund in misconduct cases

Transfer of sums from the fund to compensate for former member’s misconduct

L8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery or retention where former member has misconduct obligation

L9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certain statutory payments to be met out of the fund

Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993

L10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension increases under the Pensions (Increase) Act (Northern Ireland) 1971 and the Pensions Increase (Northern Ireland) Order 1974

L11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions equivalent premium

L12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Constitution and powers of the Committee

Administration and Management

L13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part M — Miscellaneous and General Provisions

Modification in special cases

Modifications of regulations in special cases

M1

Schedule M1 has effect for the purposes of modifying these regulations in their application in the cases there mentioned.

Information and records

Information to be supplied by certain employees

M2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Records to be kept by employing authorities and the Committee

M3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transmission of documents and information

M4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisions

Right to opt out

M5

(1) Where—

(a) apart from this regulation, any provision of these regulations, which re-enacts with any modification any provision revoked by these regulations, would place any person to whom a relevant benefit is or may become payable in a worse position in relation to that benefit than that he would have been in if that modification had not been made, and

(b) that person so elects, by notice in writing given to the Committee within the period of six months beginning with the commencement date,

then, subject to paragraph (3), these regulations shall have effect, in relation to him and to that benefit, as if these regulations had re-enacted the revoked provision without modification.

(2) In this regulation—

“relevant benefit” means a benefit payable to, or in respect of, a person who before the commencement date—ceased to hold an employment in respect of which he was a member (whether or not he has subsequently become a member again); ordied while in such employment; and

“benefit” includes a return of contributions and any pension payable to a widow, widower or any dependant by virtue of a surrender.

(3) If an election under paragraph (1) is made in relation to a benefit in respect of a person who is a member, or subsequently becomes a member again—

(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

(i) of periods of membership before the cessation referred to in paragraph (2)(a) (or, if there has been more than one such cessation, the last of them before the commencement date); or

(ii) of contributions paid in respect of such periods of membership; and

(b) in determining entitlement to, or the amount of, the benefit to that extent, he shall be treated as if he had never become a member again at any time after the cessation referred to in paragraph (2)(a) (but without prejudice to the application of this paragraph);

and these regulations shall have effect accordingly.

Transitional and transitory provisions

M6

Schedule M2 has effect for the purpose of making transitional provision and savings consequential on the making of these regulations.

Revocations

M7

The subordinate legislation specified in Schedule M3 is revoked to the extent specified in the third column (but subject to the provisions in Schedule C5 and the savings in Schedule M2).

Consequential amendments

M8

The subordinate legislation specified in Schedule M4 has effect subject to the amendments there specified (which are consequential on the making of these regulations).

SCHEDULE A1 — General Definitions

“The Act of 1865” means the Union Officers' Superannuation (Ireland) Act 1865[^f00051];

“The Act of 1869” means the Local Officers' Superannuation Act (Ireland) 1869[^f00052];

“The Act of 1875” means the County Surveyors' Superannuation Act (Ireland) 1875[^f00053];

“The Act of 1919” means the Local Government (Ireland) Act 1919[^f00054];

“The Act of 1937” means the Local Government Superannuation Act 1937[^f00055] or the Local Government Superannuation (Scotland) Act 1937[^f00056];

“The Act of 1943” means the Belfast Corporation Act (Northern Ireland) 1943[^f00057];

“The Act of 1950” means the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00058];

“The Act of 1953” means the Local Government Superannuation Act 1953[^f00059];

“The Acts of 1937 to 1953” means the Act of 1937 and the Act of 1953;

“The Act of 1959” means the National Insurance Act (Northern Ireland) 1959[^f00060];

“The Act of 1972” means the Superannuation Act 1972[^f00061];

“The Act of 1975” means the Social Security (Northern Ireland) Act 1975[^f00062];

“The 1950 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1950[^f00063];

“The 1962 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1962[^f00064];

“The 1981 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1981[^f00065];

“The 1992 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1992[^f00066];

“The 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002;

“Actuary” means a Fellow of the Institute of Actuaries or of the Faculty of Actuaries;

“Added period payment” means a payment made for the purposes of regulation C9, regulation C4 or C5 of the 1992 regulations, regulation 43 or 49 of the 1981 regulations, and includes any additional years which, having been granted thereunder or under any similar provision contained in any other enactment or scheme or any similar provision in a local Act scheme;

“Added years” means an additional period which a person has become entitled to count as membership by virtue of—paragraph 2(b) of Schedule C5 so far as it applies to the payments mentioned in paragraph 1(4) of that Schedule;regulation D6(2) of the 1992 regulations;regulation 43 or 49 of the 1981 regulations;any other period allowed under any similar provision contained in any other enactment or scheme, which a member has become entitled to count as membership under or by virtue of any enactment by a member in relation to any such non-local government employment such as is mentioned in regulation 69 of the 1981 regulations;

“Additional contributory payment” means a payment made under—paragraph 1(3) of Schedule C5 as it applies in relation to the payments mentioned in paragraph 1(4) of that Schedule; orregulation 38 of the 1981 regulations or regulation C10(2) of the 1992 regulations.

“Additional voluntary contributions provision” and “Additional voluntary contributions scheme” have the meanings given in regulation C24;

“Admission agreement” has the meaning given in regulation B6;

“Admission agreement employee” has the meaning given in regulation B6(15);

“Appropriate personal pension scheme” means a personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 3 of the Pension Schemes (Northern Ireland) Act 1993[^f00067];

“Appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993;

“Approved non-local government employment” means employment in which a person participates in an approved non-local government scheme;

“Approved non-local government scheme” means a non-local government scheme—which is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00068], orwhich is approved by the Commissioners of Inland Revenue for the purposes of these regulations;

“Assembly” means the Northern Ireland Assembly;

“Base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

“Belfast Corporation” means the council of the former county borough of Belfast;

“The Belfast Corporation Superannuation Scheme” means the superannuation scheme made by the Belfast Corporation under section 5A of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;

“Child” has the meaning given in regulation G1;

“The commencement date” has the meaning given in regulation A1;

“The Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950;

“Contracted-out employment” shall be construed in accordance with section 4 of the Pension Schemes (Northern Ireland) Act 1993 and “contracted-out”, in relation to a scheme, shall be construed in accordance with that section;

“The contractual hours” has the meaning given in regulation B3(4);

“The contractual weeks” has the meaning given in regulation B3(4);

“Contributory employee” means a person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937;

“Death grant” means a death grant payable under Part E;

“The Department” means the Department of the Environment;

“Disqualifying break of service” means a continuous period of 12 months or longer during no part of which was the person concerned a member, a pensionable employee, or a contributory employee;

“Earnings factors” means the earnings factors referred to in section 12 of the Pension Schemes (Northern Ireland) Act 1993;

“Eligible child” has the meaning given in regulation G2;

“Employee” has the meaning given in regulation B1(2);

“Employer’s contribution” means a sum payable under regulation L9(1);

“Employing authority” has the meaning given in regulation B15;

“Employment” shall be construed as including office;

“Enactment” shall be construed as including any instrument made under an Act;

“Equivalent pension benefits” has the meaning given by sections 55(1)(a) and 56(1) of the Insurance Act;

“Existing officer” means a person who was employed by a local authority immediately before 1st April 1950 in one or more than one office pensionable under—any of the enactments set out in the first column of the second Schedule to the Act of 1950; orany such enactment as extended or applied by any of the enactments set out in the second column of the said Schedule; orany local Act which made provision for the superannuation of any officers of a local authority otherwise than by means of a scheme involving the payment of contributions by those officers,and includes also any officer of the Northern Ireland Fire Authority constituted under the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00069], who before being appointed such an officer was an officer of a fire authority constituted under the Fire Services Act (Northern Ireland) 1947[^f00070];

“Fees” includes other payments in the nature of fees;

“The former regulations” means the 1992 regulations, or as the circumstances require, the 1981 regulations, the 1962 regulations or the 1950 regulations and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

“The fund” means the superannuation fund established under the 1950 regulations;

“Government department” has the meaning given in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

“Guaranteed minimum pension” means a guaranteed minimum pension under sections 10 and 13 of the Pension Schemes(Northern Ireland) Act 1993 (minimum pensions for earners, widows and widowers), so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pension);

“Ill-health retirement grant” has the meaning given in regulation D8;

“The Great Britain Acts” means the National Insurance Acts 1965 to 1974[^f00071];

“The Insurance Act” means the National Insurance Act (Northern Ireland) 1966[^f00072];

“Insurance code” means the Insurance Act, the Great Britain Acts or the Isle of Man Act;

“Interchange rules” means rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00073] (pensions of persons transferring to different employment) and any similar instrument made, or having effect as if made, under any other Act which makes similar provision;

“The Isle of Man Act” means the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald);

“Judicially separated” means judicially separated in circumstances in which the husband is not required by the order of any competent court to contribute to the support of his wife, and any such reference and any similar reference to judicial separation includes a reference to separation by an order made under the Domestic Proceedings (Northern Ireland) Order 1980[^f00074], having by virtue of that Order the effect of a decree of judicial separation;

“Latest retirement age” and “LRD” have the meanings given in regulation B2;

“LGPS employer” has the meaning given in regulation B1 (and must be construed in accordance with regulation B6(15));

“Local Act” includes a provisional order confirmed by Parliament;

“local Act scheme” has—in relation to any time before 25th March 1972, the same meaning as in the Act of 1937, andin relation to any time on or after that date, the same meaning as in section 8 of the Act of 1972;

“Local Authority” has the meaning assigned to it by Article 2 of the Order of 1972 and shall include the Northern Ireland Housing Executive;

“Local Act contributor” has the same meaning as in the Act of 1937 and includes a person who, although not in the employment of a local Act authority, was entitled to participate in the benefits of a superannuation fund maintained under a local Act scheme;

“Local government employment” means—in relation to any time before 1st March 1993, employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor; andin relation to any time after 28th February 1993, employment by virtue of which the person employed is or has been, or is or has been deemed to be, a member of the Scheme, or a pensionable employee (within the meaning of the 1992 regulations) or a local Act contributor.

“Manual worker” is an employee who is not an officer;

“Member” shall be construed in accordance with Part B;

“Non-local government scheme” means an occupational pension scheme or other arrangements for superannuation, not being—the superannuation scheme provided for in regulations made under the Act of 1950; orthe superannuation scheme provided in regulations for the time being in force under Article 9 of the Order of 1972.

“Non-participating employment” has the same meaning as in section 55 of the Insurance Act or the corresponding provision of the Great Britain Acts or the Isle of Man Act;

“Normal retirement age” and “NRD” have the meanings given in regulation C2(1);

“Occupational pension scheme” means an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—a retirement benefits scheme (as defined in section 611 of the Income and Corporation Taxes Act 1988) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act,an additional voluntary contributions scheme,an appropriate policy,a personal pension scheme, ora self-employed pension arrangement;

“Officer” means an employee whose duties are wholly or mainly administrative, professional, technical or clerical;

“Ordinary maternity leave” means, for any period prior to 24th September 1996, leave under Article 15 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976 and for any period commencing on or after 24th September 1996, leave under Part IX of the Employment Rights (Northern Ireland) Order 1996;

“The Order of 1972” means the Superannuation (Northern Ireland) Order 1972[^f00075];

“parental leave” means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;

“Part-time employee” has the meaning given in regulation B3(3) and “part-time” shall be construed accordingly;

“Payment in lieu of contributions” means a payment made in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act;

“Pensionable employee” has the same meaning as in the 1992 regulations;

“Pensionable remuneration” shall be construed in accordance with regulation D1;

“The Pensions Order” means the Pensions (Northern Ireland) Order 1995[^f00076];

“Personal pension scheme” means a personal pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act;

“Preserved benefits” has the meaning given in regulation D11, but also includes benefits to which a person—was entitled immediately before 1st March 1993 by virtue of regulation 19 of the 1981 regulations, orwas entitled immediately before the commencement date by virtue of regulation E2(1)(c) of the 1992 regulations,and which have not yet become payable;

“Reckonable service” has the same meaning as in Part D of the 1992 regulations;

“The reference banks” means the seven largest institutions for the time being which—are authorised by the Bank of England under the Banking Act 1987[^f00077];are incorporated in and carrying on within the United Kingdom a deposit-taking business (as defined in section 6, but subject to any order under section 7 of that Act); andquote a base rate in sterling;and for the purpose of this definition the size of an institution at any time is to be determined by reference to the gross assets denominated in sterling of that institution, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986[^f00078]), as shown in the audited end-of-year accounts last published before that time;

“Relevant absence” and “relevant contribution period” have the meanings given by regulation C7;

“Remuneration” has the meaning given in regulation C1;

“Retirement annuity contract” has the meaning given in regulation K1;

“Retirement grant” means a retirement grant payable under Part D;

“Retirement pension” means a retirement pension payable under Part D;

“The Scheme” has the meaning given in regulation B1;

“Scheme managers” means—in relation to a statutory scheme, the Government department concerned or police or fire authority administering the scheme; andin any other case, the expression means the person responsible for the management of a non-local government scheme;

“Self-employed pension arrangement” has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

“Service”—in Part K has the meaning given by regulation K1, andelsewhere, means service rendered to a LGPS employer,and service rendered by an employee of a LGPS employer whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the LGPS employer;

“Spouse’s pension” means a spouse’s pension payable under Part F and “widow’s pension” and “widower’s pension” shall be construed accordingly;

“Standard retirement pension” and “standard retirement grant” have the meanings given in regulation D2;

“State pensionable age” means—in the case of a man, 65, andin the case of a woman, 60;

“Statutory pension entitlement” has the meaning given in regulation D3;

“Statutory scheme” means a scheme established under Article 3 of the Order of 1972 or other arrangements for superannuation maintained in pursuance of regulations made, or having effect as if made, under Articles 11 and 12 of that Order or section 25 of the Police Act (Northern Ireland) 1970[^f00079] or a Fireman’s Pension Scheme made under Article 10 of the Fire Services (Northern Ireland) Order 1984[^f00080];

“Superannuable membership” has the meaning given in paragraph 1 of Schedule B1;

“Tax year” means the 12 months beginning with 6th April in any year;

“Total period of membership” has the meaning given in regulation B13;

“Trade dispute” has the meaning given in regulation C7(9);

“The Transitional Provisions Regulations” means The National Insurance (Non-Participation — Transitional Provisions) (Northern Ireland) Regulations 1975[^f00081];

“The Transitional Regulations” means the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002;

“Variable-time employee” has the meaning given in regulation B3(3) and “variable-time” shall be construed accordingly;

“War service” shall be construed in accordance with regulation F2 of the 1992 regulations;

“Whole-time employee” has the meaning given in regulation B3(3) and “whole-time” shall be construed accordingly.

SCHEDULE B1 — Relevance of membership for purposes of scheme

Part I — Exclusion of Certain Membership for Certain Purposes

Disregard of “superannuable membership” in determining entitlement to benefits

1

(1) Subject to sub-paragraph (2), for the purpose of determining entitlement to any benefit, no account shall be taken of any kind of superannuable membership, that is to say—

(a) any period of added years,

(b) any additional period of membership which counts as such by virtue of regulation ... B15, or C9 of these regulations or regulations D4 to D7 or D13 of the 1992 regulations,

(c) any period which by virtue of interchange rules became reckonable under former regulations only for the purpose of calculating the amount of benefits, or

(d) subject to sub-paragraph (2), any period of membership which counts as such by virtue of regulation K15(1)(a) (transfer values).

(2) Such membership as is mentioned in paragraph (1)(d) is to be taken into account for the purpose of determining entitlement under regulation D18.

Death grants

2

The period of membership mentioned in paragraphs (2) and (3) of regulation E5 does not include a period in respect of which—

(a) a return of contributions has been made, or

(b) payment under regulation C13 has been or is to be treated as having been completed.

Return of contributions: reduction of membership as respects preserved benefits

3

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