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The Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006

Type Ni-Statutory-Rule
Publication 2006-03-09
State In force
Jurisdiction Northern Ireland
Department Government Printer for Northern Ireland
Source legislation.gov.uk
Reform history JSON API PDF

Made: 9th March 2006

Coming into operation: 6th April 2006

The Social Security Advisory Committee has agreed that proposals in respect of regulations 10 and 11 should not be referred to it[^f00009].

PART 1 — GENERAL

Citation, commencement and interpretation

1

PART 2 — DEFERRAL OF RETIREMENT PENSIONS AND SHARED ADDITIONAL PENSION

Interpretation

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Timing of election

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is 3 months beginning on the date shown on the notice issued by the Department following the claim for retirement pension or shared additional pension, confirming that the elector is required to make that election.

Manner of making election

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An election under paragraph A1(1) or 3C(2) of Schedule 5 or paragraph 1(1) of Schedule 5A may be made—

Change of election

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Amendment of the Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations

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In regulation 2(6) of the Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005[^f00014] (modification of Schedule 5 to the Act), sub-paragraph (a) shall be omitted.

PART 3 — DEFERRAL OF GRADUATED RETIREMENT BENEFIT

Amendment of the Social Security (Graduated Retirement Benefit) Regulations

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(2) The election referred to in sub-paragraph (1) shall be made— (a) on the date on which he claims graduated retirement benefit; or (b) within the period after claiming graduated retirement benefit prescribed in paragraph 20D, and in the manner prescribed in paragraph 20E.

(3) The election referred to in sub-paragraph (2) shall be made within the period prescribed in paragraph 20D and in the manner prescribed in paragraph 20E.

(5) A person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (4) as having made) may change the election in the circumstances, manner and within the period prescribed in paragraph 20F.

(20C) (1) This Part applies in respect of elections which a person makes or is treated as having made under Part 2. (2) In this Part, “elector” means the person who may make an election under paragraph 12(1) or 17(2). (20D) (1) Subject to sub-paragraph (4), the period for making an election under paragraph 12(1) is 3 months beginning on the date shown on the notice issued by the Department following the claim for graduated retirement benefit, confirming that the elector is required to make that election. (2) Subject to sub-paragraph (4), the period for making an election under paragraph 17(2) is 3 months beginning on the date shown on the notice issued by the Department following W’s claim for a Category A or Category B retirement pension or, if later, the date of S’s death, confirming that the elector is required to make that election. (3) Where more than one notice has been issued by the Department in accordance with sub-paragraph (1) or (2), the periods prescribed in those sub-paragraphs shall only begin from the date shown on the latest such notice. (4) The periods specified in sub-paragraphs (1) and (2) may be extended by the Department if it considers it reasonable to do so in any particular case. (5) Nothing in this paragraph shall prevent the making of an election on or after claiming graduated retirement benefit or Category A or Category B retirement pension, but before the issue of the notice referred to in sub-paragraph (1) or (2). (20E) An election under paragraph 12(1) or 17(2) may be made— (a) in writing to an office specified by the Department for accepting such elections; or (b) except where the Department directs in any particular case that the election must be made in accordance with sub-paragraph (a), by telephone call to the telephone number specified by the Department. (20F) (1) Subject to sub-paragraphs (2) and (6), this paragraph applies in the case of an election which— (a) has been made under paragraph 12(1) or 17(2); or (b) has been treated as made under paragraph 12(3) or 17(4). (2) This paragraph does not apply in the case of an election which is— (a) made, or treated as made, by an elector who has subsequently died; or (b) treated as having been made by virtue of regulation 30(5E) or (5G) of the Claims and Payments Regulations. (3) An election specified in sub-paragraph (1) may be changed by way of application made no later than the last day of the period specified in sub-paragraph (4). (4) Subject to sub-paragraph (5), the period specified for the purposes of sub-paragraph (3) is 3 months after the date shown on the written notification issued by the Department to the elector, confirming the election which the elector has made or is treated as having made. (5) The period specified in sub-paragraph (4) may be extended by the Department if it considers it reasonable to do so in any particular case. (6) An election specified in sub-paragraph (1) may not be changed where— (a) there has been a previous change of election under this paragraph in respect of the same period of deferment; (b) the application is to change the election to one under paragraph 12(1)(a) or 17(2)(a) and any amount paid to him by way of, or on account of, a lump sum pursuant to paragraph 15 or 19, has not been repaid in full to the Department within the period specified in sub-paragraph (4) or (5); or (c) the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and the amount actually paid by way of an increase of graduated retirement benefit, or actually paid on account of such an increase, would exceed the amount to which the elector would be entitled by way of a lump sum. (7) For the purposes of sub-paragraph (6)(b), repayment in full of the amount paid by way of, or on account of, a lump sum shall only be treated as having occurred if repaid to the Department in the currency in which that amount was originally paid. (8) Where the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and sub-paragraph (6)(c) does not apply, any amount paid by way of an increase of graduated retirement benefit, or on account of such an increase, in respect of the period of deferment for which the election was originally made, shall be treated as having been paid on account of the lump sum to which the elector is entitled under paragraph 15 or 19. (9) An application under sub-paragraph (3) to change an election may be made— (a) in writing to an office specified by the Department for accepting such applications; or (b) except where the Department directs in any particular case that the application must be made in accordance with paragraph (a), by telephone call to the telephone number specified by the Department.

PART 4 — PAYMENTS

Amendment of the Claims and Payments Regulations

8

In the Claims and Payments Regulations[^f00017] after regulation 21 (direct credit transfer) there shall be inserted the following regulation—

(21A) (1) This regulation applies where— (a) a person (“P”) is entitled to a lump sum under— (i) Schedule 5 to the Contributions and Benefits Act^f00018, (ii) Schedule 5A to that Act^f00019, or (iii) Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005 (further provisions replacing section 35(4) of the 1966 Act: increases of graduated retirement benefit and lump sums); or (b) the Department decides to make a payment on account of such a lump sum. (2) Subject to paragraph (3), for the purposes of section 7 of the Finance (No. 2) Act 2005[^f00020] (charge to income tax on lump sum), P may elect to be paid the lump sum in the tax year (“the later year of assessment”) next following the tax year which would otherwise be the applicable year of assessment by virtue of section 8 of that Act[^f00021] (meaning of “applicable year of assessment” in section 7). (3) P may not elect in accordance with paragraph (2) (“a tax election”) unless he elects on the same day as he chooses a lump sum in accordance with— (a) paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act[^f00022]; (b) paragraph 1 of Schedule 5A to that Act; or (c) paragraph 12 or 17 of Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005, or within a month of that day. (4) A tax election may be made in writing to an office specified by the Department for accepting such elections or, except where in any particular case the Department directs that the election must be made in writing, it may be made by telephone call to the telephone number specified by the Department. (5) If P makes a tax election, payment of the lump sum, or any payment on account of the lump sum, shall be made in the first month of the later year of assessment or as soon as reasonably practicable after that month, unless P revokes the tax election before the payment is made. (6) If P makes no tax election in accordance with paragraphs (2) and (3), or revokes a tax election, payment of the lump sum or any payment on account of the lump sum shall be made as soon as reasonably practicable after P— (a) elected for a lump sum, or was treated as having so elected; or (b) revoked a tax election. (7) If P dies before the beginning of the later year of assessment— (a) any tax election in respect of P’s lump sum shall cease to have effect; and (b) no person appointed under regulation 30[^f00023] to act on P’s behalf may make a tax election. (8) In this regulation “the later year of assessment” has the meaning given by section 8(5) of the Finance (No. 2) Act 2005.

PART 5 — DECISIONS

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

9
  • “the Deferral of Retirement Pensions etc. Regulations” means the Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006;

; and

  • “the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005;

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