The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014

• (h) where a transfer payment is made in respect of the eligible member under regulation 110 (bulk transfers) of the 2014 Regulations, the date of transfer; and

• (i) the date on which the Committee makes payment to the eligible member under regulation 20 (rights to return of contributions) of the 2014 Regulations relating to a pension account.

• (2) Where the eligible member has had a final underpin date by virtue of paragraph (1)(a), paragraph (1) subsequently applies as if for “the earliest of the following dates” there were substituted “the next occurring of the following dates”.

Statutory underpin: calculation of provisional assumed benefits

4I

• (1) An eligible member’s “provisional assumed benefits” are calculated by assessing, at the eligible member’s underpin date, the benefits the eligible member would have been entitled to under the Scheme over the underpin period if—

• (a) the eligible member had paid contributions under regulation 11 of the 2014 Regulations in respect of the underpin period—

• (i) including—

• (aa) in respect of any period of absence from work because of illness or injury, child-related leave or reserve forces service leave;

• (bb) where, on the underpin date, the eligible member left active membership with an entitlement to ill-health retirement under regulation 36 of the 2014 Regulations, any adjustment under regulation 39 of those Regulations in respect of the underpin period;

• (cc) in respect of any period of absence from work with no pensionable pay in consequence of a trade dispute if the eligible member elected to cover that period by entering into an arrangement under regulation 18 (additional pension contributions) of the 2014 Regulations; and

• (dd) in respect of any period of absence from work with permission with no pensionable pay in respect of which the eligible member elected to cover that period be entering into an arrangement under regulation 18 of the 2014 Regulations; but

• (ii) excluding—

• (aa) any period where the eligible member was not an active member; and

• (bb) any period of unpaid absence from work without permission;

• (b) the eligible member or their employing authority had, in respect of the underpin period, paid no additional contributions under—

• (i) regulation 18 of the 2014 Regulations, other than additional contributions paid under that regulation to cover a period of absence from work with no pensionable pay, as is set out in sub-paragraph (a)(i);

• (ii) regulation 19 (additional voluntary contributions) of the 2014 Regulations;

• (iii) regulation 21(1) (additional voluntary contributions and shared cost additional voluntary contributions) of the Administration Regulations; or

• (iv) regulation 62(1) (elections to pay AVCs) of the 2002 Regulations;

• (c) the eligible member had not been awarded additional annual pension under regulation 32 (award of additional pension) of the 2014 Regulations;

• (d) the scheme had received no transfer value payment in respect of the eligible member, except a transfer value payment received from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme,

where the service in that scheme was remediable service and there was no continuous break of more than five years in active membership of a public service pension scheme since the remediable service was accrued;

• (e) the revaluation adjustment that would have applied to the eligible member’s provisional assumed benefits had they been benefits built up in an active member’s pension account, had been made up to and including the eligible member’s underpin date;

• (f) no transfer value payment had been made to the eligible member’s pension account under regulation 12(5) or (6) (temporary reductions in contributions); and

• (g) where the balance in the eligible member’s pension account at the underpin date had been adjusted on account of any pension debit or Scheme pays election, that adjustment had not occurred.

• (2) Where paragraph (1)(a)(i)(cc) or (dd) applies, the additional pension purchased is to be included in the provisional assumed benefits as if it were pension credited to the eligible member’s pension account on the earliest of —

• (a) 31st March in the Scheme year in which the absence ended;

• (b) 31st March 2022; and

• (c) the member’s underpin date.

• (3) Where paragraph (2) applies, if the eligible member fails to pay all of the additional pension contributions due, only the amount of additional pension credited to the pension account is to be included in the provisional assumed benefits (but see paragraph (4)).

• (4) Paragraph (3) does not apply if the eligible member fails to pay all the additional pension contributions due because—

• (a) the eligible member left active membership of the Scheme under regulation 36 (ill-health) of the 2014 Regulations with an entitlement to ill-health retirement; or

• (b) the eligible member died as an active member.

• (5) Where paragraph (3) does not apply by virtue of paragraph (4), the eligible member is treated as having paid the additional pension contributions referred to in paragraph (1)(a)(i)(cc) or (dd) in full.

• (6) Where paragraph (1)(a)(i)(cc) or (dd) applies in relation to a period during which the eligible member was paying reduced contributions under regulation 12 of the 2014 Regulations, the additional pension included in the provisional assumed benefits for that period is that which would have been payable had the eligible member not been paying reduced contributions.

• (7) Where the eligible member has qualifying service for less than a period of two years, the member is treated as having qualifying service for a period of two years for the purpose of calculating their provisional assumed benefits.

• (8) Paragraph (9) applies where, after the eligible member’s underpin date, the eligible member completes—

• (a) a transfer in of remediable service from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme; or

• (b) the aggregation of remediable service from the Scheme.

• (9) Where this paragraph applies—

• (a) the eligible member’s provisional assumed benefits are to be calculated as at the eligible member’s underpin date taking into account their transferred in or aggregated remediable service; and

• (b) any calculation of provisional assumed benefits done in respect of the pension account into which the remediable service has been transferred or aggregated is set aside.

• (10) Paragraph (9) does not apply if there has been a continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued.

Statutory underpin: calculation of the provisional underpin amount

4J

• (1) The eligible member’s provisional underpin amount is calculated by assessing the benefits the eligible member would have been entitled to under the 2009 Scheme over the underpin period at the eligible member’s underpin date if—

• (a) the member had accrued membership under the 2009 Scheme, rather than the Scheme;

• (b) the period of membership taken into account for the purposes of sub-paragraph (a) was—

• (i) the period during which the member has paid, or is treated as having paid, contributions under regulation 11 or 12 (contributions and reduced contributions) of the 2014 Regulations;

• (ii) any period of unpaid absence due to a trade dispute, or absence from work with permission, otherwise than because of illness or injury, child related leave, or reserve forces service leave, if the eligible member elected to cover that period by entering into an arrangement under regulation 18 (additional pension contributions) of the 2014 Regulations; and

• (iii) where the member became entitled to ill-health retirement under regulation 36 of the 2014 Regulations, any additional period of membership that would have been added to the member’s total membership under regulation 20(2) of the Benefits Regulations (Tier 1 ill-health pension), regulation 20(3) (Tier 2 ill-health pension), or regulation 20(6) (wholly or temporarily in part-time employment) of those Regulations up to the end of the underpin period, as if the member had been entitled to an increase in benefits under the provision in question at the underpin date;

• (c) the eligible member’s final pay used to calculate the provisional underpin amount is calculated in accordance with regulations 8 to 11 of the Benefits Regulations and those regulations apply in relation to the eligible member as if those Regulations were still in operation at the underpin date;

• (d) the eligible member had been credited with 2009 Scheme benefits in respect of remediable service transferred from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme; and

there was no continuous break of more than five years in active membership of a public service pension scheme since the remediable service was accrued; and

• (e) where the balance in the eligible member’s pension account at the underpin date had been adjusted on account of any pension debit or Scheme pays election, that adjustment had not occurred.

• (2) Where paragraph (1)(b)(ii) applies, the unpaid period to be used in relation to the provisional underpin amount is the proportion of the period of absence that is equal to the proportion of the full amount of contributions to be paid under the arrangement that have been paid by the eligible member.

• (3) Paragraph (2) does not apply if the eligible member fails to pay all the additional pension contributions due because—

• (a) the eligible member left active membership of the Scheme with an entitlement to ill-health retirement under regulation 36 of the 2014 Regulations; or

• (b) the eligible member died.

• (4) Where paragraph (2) does not apply, any part of the period of absence falling within the underpin period that is covered by the arrangement under regulation 18(1) or 18(3) of the 2014 Regulations (additional pension contributions) entered into by the eligible member is to be included in the calculation of the provisional underpin amount.

• (5) Where the eligible member has qualifying service for less than a period of two years, the member is treated as having qualifying service for a period of two years for the purpose of calculating their provisional underpin amount.

• (6) Paragraph (7) applies where, after the eligible member’s underpin date, the eligible member completes—

• (a) a transfer in of remediable service from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme; or

• (b) the aggregation of remediable service from the Scheme.

• (7) Where this paragraph applies—

• (a) the eligible member’s provisional assumed benefits are to be calculated as at the eligible member’s underpin date taking into account their transferred in or aggregated remediable service; and

• (b) any calculation of provisional assumed benefits done in respect of the pension account into which the remediable service has been transferred or aggregated is set aside.

• (8) Paragraph (7) does not apply if there has been a continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued.

Statutory underpin: calculation of final assumed benefits

4K

• (1) An eligible member’s final assumed benefits are calculated by adjusting their provisional assumed benefits at the eligible member’s final underpin date in accordance with this regulation.

• (2) Where the eligible member’s underpin date is not the same date as their final underpin date, apply any revaluation adjustment or index rate adjustment to provisional assumed benefits that would have applied to a deferred benefit in the Scheme as if the last day of scheme membership was the underpin date.

• (3) Where regulation 31(4) of the 2014 Regulations (pension taken later than normal pension age) applies to the eligible member, apply the enhancement as set out in that provision to provisional assumed benefits.

• (4) Where regulation 31(5) (pension taken earlier than normal pension age) or (6) (pension by virtue of flexible retirement) of the 2014 Regulations applies to the eligible member and their benefits under the Scheme are being reduced as set out in that provision, apply an equivalent reduction to provisional assumed benefits.

• (5) Where paragraph (4) applies, also reflect in the reduction such transitional provisions under Schedule 3 as apply (if any) (85 year rule).

• (6) Where—

• (a) the eligible member’s provisional assumed benefits include any additional pension under regulation 18 of the 2014 Regulations;

• (b) the member is taking payment of their pension before the normal pension age applicable to them under the Scheme; and

• (c) regulation 31(7)(a) of the 2014 Regulations (pension by virtue of redundancy or business efficiency) applies to reduce the amount of pension payable,

the additional pension referred to in sub-paragraph (a) is also to be reduced in accordance with regulation 31(7)(a) of the 2014 Regulations.

Statutory underpin: calculation of final underpin amount

4L

• (1) An eligible member’s final underpin amount is calculated by adjusting their provisional underpin amount at the eligible member’s final underpin date in accordance with this regulation.

• (2) Add any amount by which the provisional underpin amount would be increased if it were a pension to which the Pensions (Increase) Act 1971 applied, which relates to the period—

• (a) beginning with the day after the day on which the period used for the purposes of calculating the eligible member’s final pay under regulations 8 to 11 of the Benefits Regulations ends; and

• (b) ending with the eligible member’s final underpin date.

• (3) Where an eligible member first receives payment of their retirement pension after the day on which they attain the age of 65, apply an enhancement calculated in accordance with actuarial guidance issued by the Department.

• (4) Where—

• (a) regulation 31(5) (pension taken earlier than normal pension age) or (6) (pension by virtue of flexible retirement) of the 2014 Regulations applies to an eligible member); and

• (b) the eligible member has not attained the age of 65,

apply an adjustment calculated in accordance with actuarial guidance issued by the Department.

• (5) Where paragraph (4) applies, the reduction is also to reflect such transitional provisions under Schedule 3 (85 year rule) as apply (if any).

Statutory underpin: survivor’s guarantee amount calculation

4M

• (1) This regulation applies where—

• (a) an eligible member dies; and

• (b) as a result, a survivor member’s pension becomes payable under regulation 41 (partners of active members), 43 (children of active members), 46 (partners of deferred members), 48 (children of deferred members), 52 (partners of pensioner members) or 53 (children of pensioner members) of the 2014 Regulations.

• (2) A proportion of a survivor guarantee amount is to be added to a survivor member’s pension account in accordance with this regulation on the day after the eligible member’s death.

• (3) A “survivor guarantee amount” is the amount by which an eligible member’s adjusted assumed benefits are exceeded by their adjusted underpin amount.

• (4) The eligible member’s adjusted assumed benefits are calculated by adjusting their provisional assumed benefits as follows—

• (a) where the eligible member’s date of death is the same as their underpin date, increase the eligible member’s provisional assumed benefits by an amount equivalent to 1/49th of their annual assumed pensionable pay, calculated in accordance with regulation 23(4) of the 2014 Regulations as at the date of the eligible member’s death;

• (b) where, in the opinion of an IRMP, the member was at the date of their death in part time service wholly or partly as a result of the condition that caused or contributed to their death, the increase referred to in sub-paragraph (a) is to take no account of any reduction in pensionable pay due to such reduction in service as is attributable to that condition; and

• (c) where the eligible member’s date of death is not the same date as their underpin date, apply any revaluation adjustment or index rate adjustment that would have applied to a deferred benefit in the Scheme as if the last day of scheme membership was the underpin date.

• (5) The increase referred to in paragraph (4)(a) applies in relation to the period—

• (a) beginning with the day after the eligible member’s death; and

• (b) ending with the earlier of—

• (i) 31st March 2022; and

• (ii) the date on which the eligible member would have attained—

• (aa) the normal retirement age applicable to them under the 2009 Scheme; or

• (bb) where the person was not a member of the 2009 Scheme, the age of 65.

• (6) The eligible member’s adjusted underpin amount is calculated by adjusting their provisional underpin amount as follows—

• (a) where the eligible member’s date of death is the same as their underpin date, increase the eligible member’s provisional underpin amount according to any additional period of membership that would have been added to the member’s total membership under regulation 20(2) of the Benefits Regulations up to and including 31st March 2022 if the member’s employment had been terminated on grounds of ill-health or infirmity of mind or body; and

• (b) add any increase that would apply were the adjusted underpin amount a pension to which the Pensions (Increase) Act 1971 applied, which relates to the period—

• (i) beginning with the day after the day on which the period used for the purposes of calculating the eligible member’s final pay under regulations 8 to 11 of the Benefits Regulations ends; and

• (ii) ending with the date of the eligible member’s death.

• (7) Where, in the opinion of the Committee, the eligible member was in part-time service at the date of their death wholly or partly as the result of the condition that caused or contributed to the member’s death, for the purposes of calculating the adjusted underpin amount no account is to be taken of any reduction in membership due to such reduction in service as is attributable to that condition.

• (8) A survivor pension paid under a provision listed in column 2 of the following table is to be increased by the proportion of the survivor guarantee amount specified in the corresponding entry in column 3 of the table—

1. Type of survivor pension	2. Provision of the 2014 Regulations under which the pension is paid	3. Proportion of survivor guarantee amount to be added
Partner pension: spouse, civil partner or cohabiting partner	41(4), 47(4), 52(4)	49/160
Child’s pension: one eligible child and survivor pension paid to deceased member’s partner	44(3), 45(3), 49(3), 50(3), 54(3), 55(3)	49/320
Child’s pension: more than one eligible child and survivor pension paid to deceased member’s partner	44(4), 45(4), 49(4), 50(4), 54(4), 55(4)	49/160
Child’s pension: one eligible child and no survivor pension paid to deceased member’s partner	45(3), 50(3), 55(3)	49/240
Child’s pension: more than one eligible child and no survivor pension paid to deceased member’s partner	45(4), 50(4), 55(4)	49/120

• (9) In this regulation, “IRMP” has the meaning given in Schedule 1 (interpretation) to the 2014 Regulations.

Statutory underpin: death grants

4N

• (1) This regulation applies where—

• (a) an eligible member who is a deferred member of the Scheme dies; and

• (b) as a result, a death grant becomes payable under regulation 46 (death grants: deferred members and pension credit members) of the 2014 Regulations.

• (2) A deferred guarantee amount relating to the eligible member is to be included in the amount the eligible member would have been entitled to receive as retirement pension annually for the purposes of the calculation of a death grant under regulation 46(3) of the 2014 Regulations.

• (3) A deferred guarantee amount is the amount by which the eligible member’s deferred assumed benefits are exceeded by their deferred underpin amount.

• (4) An eligible member’s deferred assumed benefits are calculated by adjusting their provisional assumed benefits to apply any revaluation adjustment or index rate adjustment that would have applied to a deferred benefit in the Scheme as if the last day of scheme membership was the underpin date.

• (5) An eligible member’s deferred underpin amount is calculated by adjusting their provisional underpin to apply any amount by which it would be increased if it were a pension to which the Pensions (Increase) Act 1971 applied, which relates to the period—

• (a) beginning with the day after the day on which the final pay period used for the purposes of calculating the eligible member’s final pay under regulations 8 to 11 of the Benefits Regulations ends; and

• (b) ending with the date of the eligible member’s death.

Statutory underpin: multiple pension accounts

4O

• (1) This regulation applies to an eligible member who has an aggregated pension account.

• (2) Paragraphs (3) to (7) apply where the eligible member does not have a continuous break in active membership of a public service pension scheme of more than 5 years that began after the member’s active membership in respect of the inactive pension account that has been aggregated with the eligible member’s active pension account ceases.

• (3) The provisional assumed benefits and the provisional underpin amount calculated in relation to the eligible member’s inactive pension account prior to it being aggregated with the eligible member’s active pension account are extinguished.

• (4) The underpin date for the purpose of regulations 4I and 4J in their application to the aggregated account is the underpin date that relates to the active pension account.

• (5) Where the pension accounts were held concurrently before being aggregated, paragraphs (3) and (4) do not apply if the eligible member had attained before they ceased to be an active member in relation to each inactive pension account that has been aggregated with the active pension account—

• (a) the normal retirement age applicable to them under the 2009 Scheme; or

• (b) where the eligible member was not a member of the 2009 Scheme, the age of 65.

• (6) Where the pension accounts were held consecutively before being aggregated, paragraphs (3) and (4) do not apply if the eligible member has attained on the first day of their membership of the active pension account—

• (a) the normal retirement age applicable to them under the 2009 Scheme; or

• (b) where the eligible member was not a member of the 2009 Scheme, the age of 65

• (7) Where paragraph (5) or (6) applies—

• (a) the provisional assumed benefits and provisional underpin amount calculated in relation to the inactive account prior to it being aggregated with the eligible member’s active pension account are applied to the active pension account; and

• (b) that provisional underpin amount and provisional assumed benefits are to be used as the basis for the calculations of the final underpin amount and final assumed benefits, adjusted assumed benefits and adjusted underpin amount under regulation 4M, or deferred assumed benefits and deferred underpin amount under regulation 4N, as the case may be, for the active pension account.

• (8) Paragraphs (9) and (10) apply where the eligible member has had a continuous break in active membership of a public service pension scheme of more than 5 years that began after the member’s active membership in relation to the inactive pension account that has been aggregated with the eligible member’s active pension account ceased.

• (9) The provisional assumed benefits and the provisional underpin amount calculated in relation to the eligible member’s inactive pension account prior to it being aggregated with the eligible member’s active pension account are extinguished.

• (10) Any remediable service built up in the inactive pension account is ignored for the purposes of regulations 4A to 4T.

• (11) In this regulation—

• (a) pension accounts are held concurrently if, immediately before the accounts are aggregated, the eligible member held active membership of the Scheme in relation to the pension account that becomes the active pension account at the same time as holding active membership of the Scheme in the pension account that becomes the inactive pension account; and

• (b) pension accounts are held consecutively before being aggregated if they are not held concurrently.

• (12) In this regulation—

• “active pension account” means a pension account in respect of which the eligible member is an active member;

• “aggregated pension account” is a pension account that has been aggregated under regulation 24(5), (6), (7) or (8) of the 2014 Regulations; and

• “inactive pension account” means a pension account in respect of which the eligible member is no longer an active member.

Statutory underpin: divorce and dissolution of civil partnership

4P

• (1) This regulation applies where the cash equivalent of an eligible member’s relevant benefits is, for the purpose of Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (creation of pension debits and credits), calculated in accordance with regulation 4 of the Pension Sharing (Valuation) Regulations (Northern Ireland) 2000 (manner of calculation and verification of cash equivalents: occupational pension schemes).

• (2) Where this regulation applies, the cash equivalent of the relevant benefits is to be calculated in accordance with actuarial guidance issued by the Department.

• (3) “Relevant benefits” has the same meaning as in Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999.

Payment of indirect compensation

4Q

• (1) The Committee may, in respect of a compensatable loss that is a Part 4 tax loss incurred by an eligible member—

• (a) not pay an amount under section 82 of the PSPJOA 2022 by way of compensation in respect of the loss; and

• (b) instead pay the eligible member additional benefits under the Scheme.

• (2) This regulation is subject to the requirements of regulation 4R (applications for compensation).

• (3) When exercising the power in paragraph (1) to pay additional benefits, the Committee must comply with the requirements contained in direction 33(1) (power to pay compensation) of the PSP Directions 2023 in relation to the exercise of those powers as those requirements apply to the power to pay amounts by way of compensation by virtue of section 82(1) of the PSPJOA 2022 (and the reference in direction 33(1)(f)(iii) to direction 34 is to be read accordingly).

• (4) The Committee must obtain actuarial advice before determining what additional benefits to pay to a member.

• (5) When determining what additional benefits to pay to a member under this regulation, the Committee must, in accordance with the actuarial advice obtained under paragraph (4), apply any actuarial factors that were in force when the pension debit was calculated originally.

• (6) Direction 36 (indirect compensation) of the PSP Directions 2023 applies to this regulation for the purpose of determining whether a Part 4 tax loss is compensatable.

Applications for compensation

4R

• (1) The Committee may pay compensation to a person in respect of the Scheme under section 82(1) of the PSPJOA 2022 (power to pay compensation to members or personal representatives in respect of compensatable losses) or additional benefits payable by virtue of regulation 4Q only after the appropriate person has made an application to the Committee in such form and manner as determined by the Committee, subject to paragraph (2).

• (2) Where compensation payable under section 82(1) or 83(1) (indirect compensation) of the PSPJOA 2022 is in respect of a Part 4 tax loss mentioned in direction 34(4)(a), 34(4)(b), 36(3)(a) or 36(3)(b) of the PSP Directions 2023, the application mentioned in paragraph (1) must include the following—

• (a) a calculation obtained by the appropriate person from HMRC (by virtue of HMRC’s compensation function by virtue of section 104 of the PSPJOA 2022), of any compensation or indirect compensation paid by the scheme to the person in relation to each out-of-scope tax year;

• (b) a signed declaration by the appropriate person that the information provided to HMRC in order to obtain the calculation mentioned in sub-paragraph (a), and the calculation itself, is correct and complete to the best of their knowledge and belief; and

• (c) a warning that, if false information is given, the appropriate person signing the declaration mentioned in sub-paragraph (b) may face civil action or prosecution, or both.

• (3) The Committee must determine the relevant amounts (if any) owed by the scheme to a person by virtue of section 82(1) or 83(1) of the PSPJOA 2022 following receipt of the application mentioned in paragraph (1).

• (4) The Committee must provide the appropriate person with an explanation of how the relevant amounts (if any) have been determined under paragraph (3).

• (5) The appropriate person may appeal against a determination by the Committee under paragraph (3) by notice in writing to the Committee, together with a reasoned explanation of a proposed alternative amount, supported by any evidence the appropriate person considers relevant.

• (6) If an appeal is made under paragraph (5), the Committee must decide whether to alter its determination, and provide to the appropriate person—

• (a) an altered determination, or confirmation that the original determination stands;

• (b) a reasoned explanation of its decision; and

• (c) a description of the dispute resolution arrangements that apply to the scheme under Article 50 of the Pensions (Northern Ireland) Order 1995.

• (7) In this regulation, a tax year is “out-of-scope” in relation to an individual where—

• (a) that individual is unable to recover from HMRC the amount of overpaid income tax paid in relation to that tax year by that individual that gives rise to their Part 4 tax loss, and

• (b) the reason for that is because the individual may no longer make a claim under the Income Tax Acts to recover from HMRC the amount of overpaid income tax because the statutory time limit has passed.

• (8) In this regulation—

• “HMRC” means His Majesty’s Revenue and Customs; and

• “the appropriate person” means the eligible member or, if they are deceased, their personal representatives.

Payment of compensation or indirect compensation out of pension fund

4S

The Committee may pay compensation to a person in respect of the Scheme under section 82(1) of the PSPJOA 2022 (power to pay compensation to members or personal representatives in respect of compensatable losses) or additional benefits payable by virtue of regulation 4Q from the pension fund concerned.

Interest on indirect compensation

4T

• (1) This regulation applies where the Committee pays additional benefit to an eligible member under regulation 4Q (indirect compensation).

• (2) Interest is to be paid in respect of the additional benefit in accordance with regulation 14 (interest on payments under the statutory underpin) of the Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023.

Membership of the Scheme

Admission agreements

Qualifying service for the Scheme

Pensionable pay

Transfers

Aggregation adjustments etc.

Retirement benefits

Ill-health retirement

Lump sum commutation

Contributions

Additional contributions

Annual allowance

Death grants

Survivor pension

Apportionment agreements

The 85 year rule

Pension sharing

Councillors' pensions

Employing authorities' obligations

Determination of questions and disputes

Minor and consequential amendments

Transitional and transitory provisions and savings