The Health and Personal Social Services (Superannuation) (Amendment) Regulations (Northern Ireland) 2008

Regulation 62 amends regulation 89A of the 1995 Regulations (Deduction of tax: further provisions) to provide that present or future benefits of a member are to be reduced by an amount which fully reflects the amount of tax paid by the scheme administrator.

Regulation 63 amends Schedule 2 to the 1995 Act which modifies the application of the 1995 Regulations in respect of practitioners. In particular, the amendments to Schedule 2 introduce a new contribution rate for practitioners based on superannuable earnings. Those rates run from 5 per cent to 8.5 per cent. The amendments also give effect to nominated partner’s pensions, increase in surviving partner pensions and increases in the amounts of child allowance payable where a practitioner dies whilst in superannuable employment.

Regulation 64 amends Schedule 2A to the 1995 Regulations which deals with pension sharing on divorce. The amendments are consequential on changes made elsewhere in the scheme.

Footnotes

[^f00001]: S.I. 1972 No. 1073 (N.I. 10) as amended by S.I. 1990 No. 1509 (N.I. 13)

[^f00002]: S.R. 1995 No. 95 as amended by S.Rs. 1997 No. 217 and 390, S.R. 1998 No. 299, S.R. 1999 No. 293, S.R. 2002 No. 69, and S.Rs. 2004 Nos. 103 and 104, and S.Rs. 2005 Nos. 155, 533, 534 and 565, S.Rs. 2006 Nos. 159 and 410, and S.Rs. 2008 Nos. 96 and 130

[^f00003]: 1993 c. 49

[^f00004]: 1989 c. 26

[^f00005]: S.I. 1990/2101

[^f00008]: Amended by regulation 3(5) of S.R. 2008 No. 96

[^f00009]: See, in particular, section 241 of, and paragraph 1 of Schedule 29 to, that Act

[^f00010]: Paragraph 1 was amended by S.R. 2006 No. 410

[^f00011]: 1967 c. 5 (N.I.)

[^f00016]: Regulation 38 was amended by S.R. 2005 No. 533

[^f00021]: S.I. 1975/1503

[^f00022]: Schedule 2A was inserted by S.R. 2004 No. 104 and amended by S.R. 2006 No. 410

Editorial notes

[^key-f1c9896939332dac8ba9bdd397333771]: Reg. 1 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-86e75f507f1ac002cb846d67027bc7b0]: Reg. 2 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-a4208596bc800c57c2fdf36eb9b2d389]: Reg. 3 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-0e1c9cff2b25fea5a0039b5c153906eb]: Reg. 4 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-fc0be8079706c52125d71242e6eea4b1]: Reg. 5 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-9a5aa43565789b4f490353ba9a275aa4]: Reg. 6 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-8300001e73464aa14dbde4887b7b07a5]: Reg. 7 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-96d647480577314203295227b3335341]: Reg. 8 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-5bd86f8a8a7f4b2466993684e8ba69cf]: Reg. 9 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-06509b0ef818b754b17fadf3258c47f4]: Reg. 10 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-0f8a80491948a631691576953e7f8977]: Reg. 11 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-5c5837c1a993a26f5eec5b472cad4225]: Reg. 12 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-8c230fc868c49f1ecbb347a97e7617c0]: Reg. 13 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-757fc9647abaffe5ca59132cc69787da]: Reg. 14 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-3407f99e5bd15a3e8489803c23f21465]: Reg. 15 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-f293955003b1578c9ea0a7bfe1723cfc]: Reg. 16 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-7ac01e7d1a53d1b9f1df634d4d6f0f71]: Reg. 17 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-0f73729db3df622944e17e8ad72e5ae9]: Reg. 18 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-c6829dc147a8fca0205ff1be5a284da8]: Reg. 19 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-677b6316970d597ee50e3ae72d0b0b87]: Reg. 20 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-c038bd9be3e66cfa5949b96b65f1aace]: Reg. 21 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-89141c9c99d1ada9afa1d2d74fbe03ac]: Reg. 22 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-6d75ebbfd95a1547382bf95fb76f10d8]: Reg. 23 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-e25f3f4101a042ebf29d6f6ca7a363e2]: Reg. 24 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-52c1c1e2f9129290e406238881095cbd]: Reg. 25 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-fdc0cf978bf5c4c6ed1b2ddfb7aaec39]: Reg. 26 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-7b1659ac3f20bdd8a475cb933e27e4f7]: Reg. 27 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-90117f9cf4bb616ca23d51cf678f718c]: Reg. 28 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-e1a42febdf84d04008bad69d10ef67c2]: Reg. 29 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-8d5419c402d584b5987ee49c9a352fea]: Reg. 30 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-a15cc5ddb980892b83676b38ce8d7d6b]: Reg. 31 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-fea30ba507b9c7cc2c1675b4e21d0fed]: Reg. 32 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-1ffa9b8e910bf56124442653609a95b3]: Reg. 33 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-6966ce80665c28dbe022b15cb94296b3]: Reg. 34 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-4832fd4ae5ed74953068c41f8edb8c92]: Reg. 35 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-91e0959f04810a26f6b4f1365b6174bd]: Reg. 36 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-f68dd04eabe0d128ea9ded15a0fdf3cb]: Reg. 37 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-da0d959a7054cbd3e7f81e4e3095e344]: Reg. 38 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-f5c7f99c30f524942f397bb3a5b64db3]: Reg. 39 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-5403706f4f260fd42523b8ce8f9d9f71]: Reg. 40 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-e48e246a31ed10c9f4af5d09325ae0e9]: Reg. 41 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-2170124a8a3ac7e0d8c1813106a9cd01]: Reg. 42 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-a2a1b9c2c3e4d7b7c176e1ace764e34e]: Reg. 43 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-27aa0b0564e5ff5a95add2a83feeadfc]: Reg. 44 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-027e319ef01422a5327806bc6f2dd8f5]: Reg. 45 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-5b99d4018729f7aff1054cb398b83a07]: Reg. 46 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-1c3d9f493023db822c0e3582e2b1ea0c]: Reg. 47 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-b8bd3e4ee0203a2d97ec63700eff3751]: Reg. 48 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-be508a14a68e0c5ba0c4d32a27b24071]: Reg. 49 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-149f38d49a944b186fedbff2c5cd4edf]: Reg. 50 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-7d49816ba368e1cd00d82551960df87d]: Reg. 51 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-91da2f01140675bca7aafd42522909f3]: Reg. 52 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-c25c9cf414df53c7ed205ccaacc70e1d]: Reg. 53 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-10aedf2e5adf1d784b07ab95b5b871fe]: Reg. 54 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-7732deebc5acc4ab71b7fa2bbbbd1354]: Reg. 55 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-ec1b213957d637cef66ff50e642f71d0]: Reg. 56 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-199c54efea9c9409018a0bbb5a92d2fe]: Reg. 57 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-99f39634f2a471e84964e968b063c989]: Reg. 58 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-94e815cb16e8612a563e636de6a7c3c3]: Reg. 59 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-9fa24c51cc060996274f14772d072c21]: Reg. 60 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-e9f3ba224f7a2b2108eb78261a15f668]: Reg. 61 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-d3ae2c009ead450b45c88906239cecaf]: Reg. 62 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-40cb11d1a4fcaf740c4a4eaa05747379]: Reg. 63 in operation at 9.4.2008 with effect in accordance with reg. 1(1)

[^key-0f03b22a107aca6bf0821dcce112ae7b]: Reg. 64(1)(4) in operation at 9.4.2008 with effect in accordance with, see reg. 1(1)

[^key-21da7dc987f1a215b6dd0a318ca390c6]: Reg. 64(2) in operation at 9.4.2008 with effect in accordance with, see reg. 1(1)

[^key-86c505f6a83452bceca1f868c5c14ce0]: Reg. 64(3) in operation at 9.4.2008 with effect in accordance with, see reg. 1(1)

[^key-7dda2174a6b3bc3fd89d52dc65c181d1]: Reg. 2(4) revoked (with effect in accordance with reg. 1(5) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 22 (with reg. 89)