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The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

Type Ni-Statutory-Rule

Publication 2014-11-26

Last updated 2025-07-01

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Made: 26th November 2014

Coming into operation in accordance with regulation 1(2) and (3)

In accordance with section 21 of that Act, the Department of Finance and Personnel has consulted such persons and representatives of such persons as appear to the Department likely to be affected by these Regulations.

PART 1 — Preliminary

Citation and commencement

1

(1) These Regulations may be cited as the Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014.

(2) Part 1, regulations 138 and 182, Schedule 1 (payments for extra pension) and Schedule 2 (transitional provisions) shall come into operation on 18th December 2014.

(3) The remaining provisions come into operation on 1st April 2015.

Interpretation

2

In these Regulations—

“the Act” means the Public Service Pensions Act (Northern Ireland) 2014;

“the 1971 Act” means the Pensions (Increase) Act (Northern Ireland) 1971[^f00005];

“the 1972 Order” means the Superannuation (Northern Ireland) Order 1972[^f00006];

“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993[^f00007];

“the 1995 Order” means the Pensions (Northern Ireland) Order 1995[^f00008];

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00009];

“the 2004 Act” means the Finance Act 2004[^f00010];

“accrued added pension” means—accrued added (self only) pension (if any); andaccrued added (all beneficiaries) pension (if any);

“accrued club transfer earned pension”—for the purpose of calculating the amount of a description of full retirement pension or the provisional amount of a description of deferred pension, is the amount calculated in accordance with regulation 35(5);for the purpose of calculating the amount of a description of partial retirement pension, is the amount calculated in accordance with regulation 36(5);

“accrued earned pension” means—in relation to this scheme—accrued standard earned pension (if any);accrued earned pension attributable to an effective pension age option (if any);accrued club transfer earned pension (if any);in relation to another pension scheme, accrued rights to benefits under that scheme which are the equivalent of accrued earned pension under this scheme;

“accrued pension” means—accrued earned pension under this scheme; andaccrued added pension (if any);

“accrued rights”, in relation to benefits under this scheme, does not include a right to benefits attributable (directly or indirectly) to a pension credit;

“accrued standard earned pension”—for the purpose of calculating the amount of a description of full retirement pension or the provisional amount of any description of deferred pension, is the amount calculated in accordance with regulation 35(3);for the purpose of calculating the amount of a description of partial retirement pension, is the amount calculated in accordance with regulation 36(3);

“active member” has the meaning given in regulation 2A;

“active member’s account” has the meaning given in regulation 40(2);

“actuarial guidance” means guidance given by the scheme manager after consultation with the scheme actuary;

“actuarial reduction”, in relation to reduction of pension payable to a member who has not reached normal pension age, means a reduction determined by the scheme manager after consulting with the scheme actuary or taking into account tables prepared by the scheme actuary;

“actuarial tables” means tables determined by the scheme manager after consultation with the scheme actuary;

“added pension” means, in relation to this scheme—added (self only) pension (if any); andadded (all beneficiaries) pension (if any);

“added pension payments” means periodical payments or a lump sum payment for added pension made to this scheme;

“additional adoption leave” means additional ordinary adoption leave under Article 107B of The Employment Rights (Northern Ireland) Order 1996;

“additional maternity leave” has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;

...[^f00012]

“Admission Agreement” has the meaning given in regulation 16;

“adoption leave” means ordinary adoption leave or additional adoption leave;

“age addition” has the meaning given in regulation 33(4);

“the allocation amount” means the amount of the pension allocated as a result of making an allocation election;

“allocation election” means an election under regulation 86;

“amount of added pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 43(7);

“amount of credited pension” has the meaning given in regulation 56(5);

“amount of earned pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 43(4);

“annual allowance” has the meaning given in section 228 (annual allowance) of the 2004 Act[^f00014];

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the 2004 Act[^f00015];

“annual rate”—for each description of pension, has the meaning given in Part 6 (retirement benefits); andin relation to pensionable earnings, means the amount of pensionable earnings payable for a scheme year;

“assumed age addition” has the meaning given in regulation 34(3);

“assumed pay” has the meaning given in regulation 27(2);

“the beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) (meaning of “pension” and other supplementary provisions) of the 1971 Act[^f00016];

“beneficiary”, in relation to a deceased member, means the surviving adult or eligible child of the member;

“child-related leave” means adoption leave, maternity leave, parental leave, paternity leave or shared parental leave;

“civil service” means the civil service of Northern Ireland;

“closing date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);

“club scheme” means a registered occupational pension scheme (other than a connected scheme) that has agreed to make and receive club transfer value payments under the club transfer arrangements;

“club transfer” means a transfer to or from this scheme under the club transfer arrangements;

“club transfer arrangements” means arrangements approved by the scheme manager as providing reciprocal arrangements between this scheme and other registered occupational pension schemes for making and receiving club transfer value payments;

“club transfer earned pension” means pension attributable to the receipt of a club transfer value payment;

“club transfer value” has the meaning given in regulation 141

“club transfer value payment” means payment of a club transfer value;

“the commutation amount” means the amount of pension exchanged for a lump sum as a result of the exercise of the commutation option;

“commutation option” means the option to exchange part of a pension for a lump sum—exercisable under regulation 84 in relation to a retirement pension ;orexercisable under regulation 97 in relation to a pension credit member’s pension;

“compensation scheme” means—the Civil Service Compensation Scheme (Northern Ireland) made under Article 3 (superannuation schemes as respects civil servants etc.) of the 1972 Order[^f00017] which was made on the 28th August 1996, as amended from time to time;a scheme made under section 1(2)(a) of the Act providing for redundancy compensation payments;

“connected scheme” has the meaning given in regulation 2B;

“continuity of service”, in relation to a transition member, has the meaning given in paragraph 2 of Schedule 2;

“continuous period of pensionable service”, in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in pensionable service not exceeding 5 years, unless otherwise provided;

“death benefits” means benefits payable under Part 8 (death benefits);

“deferred member”, in relation to this scheme, has the meaning given in regulation 28;

“deferred member’s account” has the meaning given in regulation 47(3);

“description of accrued added pension” means any of the following—accrued added (self only) pension; oraccrued added (all beneficiaries) pension;

“description of accrued pension” means accrued pension of a description mentioned in regulation 29;

“description of added pension” means any of the following—added (self only) pension; ...added (all beneficiaries) pension;

“description of deferred pension” means any of the following—deferred standard earned pension;deferred earned pension attributable to an effective pension age option;deferred club transfer earned pension;deferred added (all beneficiaries) pension;deferred added (self only) pension;

“description of full retirement pension” means a full retirement pension of a description mentioned in regulation 30;

“description of partial retirement pension” means a partial retirement pension of a description mentioned in regulation 31;

“description of pension” means any of the following—standard earned pension;transferred pension;earned pension attributable to an effective pension age option;club transfer earned pension;added (all beneficiaries) pension;added (self only) pension;

“the Department” means the Department of Finance and Personnel;

“dual capacity member” has the meaning given in regulation 160;

“early payment reduction” means the actuarial reduction that is applied when calculating the annual rate of pension payable to a member of this scheme who has not reached normal pension age under this scheme or, if applicable, effective pension age;

“effective pension age”, in relation to a member who has exercised an effective pension age option, means the age at which the member is entitled to payment, without actuarial reduction, of a full retirement earned pension or partial retirement earned pension attributable to that option;

“effective pension age payments” has the meaning given in paragraph 1 of Schedule 1 (payments for extra pension);

“effective pension age option” has the meaning given in paragraph 1 of Schedule 1;

“eligible child” has the meaning given in regulation 113;

“eligible child’s pension” has the meaning given in regulation 112;

“employment” includes an office or appointment and related expressions are to be read accordingly;

“Fair Deal eligible person” has the meaning given in regulation 16;

“Fair Deal transfer date” has the meaning given in regulation 16;

“full retirement account” has the meaning given in regulation 51(4);

“full retirement added pension” means, unless otherwise provided—full retirement added (self only) pension (if any); andfull retirement added (all beneficiaries) pension (if any);

“full retirement earned pension” means, unless otherwise provided—full retirement standard earned pension (if any);full retirement earned pension attributable to an effective pension age option (if any);full retirement club transfer earned pension (if any);

“full retirement pension” means—full retirement earned pension; andfull retirement added pension (if any);

“guaranteed minimum” means the guaranteed minimum as defined in sections 10[^f00018] (earner’s guaranteed minimum) and 13[^f00019] (minimum pensions for widows and widowers) of the 1993 Act—as increased in accordance with the requirements of section 105[^f00020] of that Act (annual increase of guaranteed minimum pensions); andif a reduction has been made under section 11A[^f00021] of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;

“ill-health pension”, in relation to pension payable under this scheme, means—a lower tier earned pension; andan upper tier top up earned pension (if applicable); orif paragraph 29 of Schedule 2 applies, a pension payable under that paragraph;

“index adjustment” means—in relation to the opening balance of a description of pension other than club transfer earned pension for any scheme year, the change in prices in the previous scheme year [^f00022];andin relation to the opening balance of club transfer earned pension for any scheme year, the in-service revaluation index that the sending scheme would have applied to the transferred pension for the previous scheme year , had it not been transferred.

“in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme;

“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme;

“last day of pensionable service”, means the last day of a continuous period of pensionable service under this scheme;

“late payment supplement”, in relation to the provisional amount of any description of deferred pension, means an additional amount of pension determined by the scheme manager after consulting the scheme actuary to be appropriate if a deferred member of this scheme is over normal pension age under this scheme or, if applicable, effective pension age, before becoming entitled to the immediate payment of a full retirement pension;

“the leaving year” means the scheme year in which the relevant last day falls;

“lower tier earned pension” means accrued earned pension payable if a member meets the lower tier payment threshold;

“lower tier payment threshold” has the meaning given in regulation 72;

“lump sum death benefit” means a lump sum paid under Part 8 (death benefits) on the death of a member;

“maternity leave” means ordinary maternity leave or additional maternity leave ...[^f00023];

“member”, in relation to this scheme, means an active member, deferred member, pensioner member or pension credit member of this scheme;

“member contributions” has the meaning given in regulation 134;

“normal minimum pension age” has the same meaning as in section 279(1) (other definitions) of the 2004 Act[^f00024].

“normal pension age”, in relation to this scheme, is determined in accordance with section 10 of the Act;

“occupational pension scheme” has the meaning given in section 1 (categories of pension schemes) of the 1993 Act[^f00025];

“opening balance”, in relation to a description of pension for a scheme year, has the meaning given in regulation 44;

“option proportion”, in relation to a description of accrued pension, means the proportion specified in a notice under regulation 65;

“ordinary adoption leave” means ordinary adoption leave under Article 107A of The Employment Rights (Northern Ireland) Order 1996[^f00005];

“ordinary maternity leave” has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;

“parental leave” has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;

“partial retirement account” has the meaning given in regulation 54;

“partial retirement added pension” means—partial retirement added (self only) pension (if any); andpartial retirement added (all beneficiaries) pension (if any);

“partial retirement earned pension” means—partial retirement standard earned pension (if any);partial retirement earned pension attributable to an effective pension age option (if any); and partial retirement club transfer earned pension (if any);

“partial retirement option” means the option exercisable under regulation 64;

“partial retirement pension” means—partial retirement earned pension; andpartial retirement added pension (if any);

“partially retired”, in relation to a member of this scheme, means a member who has exercised the partial retirement option;

“partnership pension account” has the meaning given in regulation 2C;

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002[^f00026];

“pay period” means the period in respect of which a payment of pensionable earnings is made;

“PCSPS(NI) partial retirement option” means the option exercisable under rule—D.1A of Section I of the PCSPS(NI);3.3b of Section II of the PCSPS(NI); orE.4 of Section III of the PCSPS(NI);

“pension credit” has the meaning given under Article 121(1) of the 1995 Order[^f00027];

“pension credit member”, in relation to this scheme, means a person who has rights under this scheme which are attributable (directly or indirectly) to a pension credit under a pension sharing order following divorce or nullity of marriage;

“pension credit member’s account” has the meaning given in regulation 56;

“pension credit member’s pension” means a pension payable under regulation 91;

“pension debit member” in relation to this scheme, means a person who is a member of this scheme whose benefits or future benefits under this scheme have been reduced under Article 28 (reduction of benefit) of the 1999 Order;

“pensionable earnings” has the meaning given in regulation 26;

“pensionable public service” means pensionable service under an existing scheme[^f00028] or an existing public body pension scheme as defined in paragraph 1 of Schedule 2 (transitional provisions);

“pensionable service”, in relation to a pension scheme, means service which qualifies a person to a pension or other benefits under that scheme;

“pensioner member” in relation to this scheme, means a person who is entitled to the immediate payment of a retirement pension under this scheme;

“pension sharing order” means any provision or order specified in Article 25 (activation of pension sharing) of the 1999 Order[^f00029];

“period of assumed pay” has the meaning given in regulation 27(1);

“permanent pensionable earnings” has the meaning given in regulation 26(4);

“personal pension scheme” means a personal pension scheme as defined in section 1 (categories of pension schemes) of the 1993 Act that is a registered pension scheme;

“the PCSPS(NI)” means the Principal Civil Service Pension Scheme (Northern Ireland), the pension scheme made under Article 3 (superannuation schemes as respects civil servants etc.) of the 1972 Order which is the principal civil service pension scheme within the meaning of Article 4 further provisions relating to schemes under Article 3 of that Order;

“prospective normal pension age”, in relation to a member’s prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager, by reference to the Department’s directions under 11(2) of the Act, determines would apply in relation to those benefits;

“protected member”, in relation to the PCSPS(NI), has the meaning given in paragraph 1 of Schedule 2;

“provisional amount”, in relation to any description of deferred pension, has the meaning given in regulation 48(2);

“qualifying service” has the meaning given in regulation 59;

“registered”, in relation to a pension scheme, means registered under Chapter 2 of Part 4 (registration of pension schemes) of the 2004 Act;

“the relevant last day”, in relation to a continuous period of pensionable service, means—for a partially retired member, the day before the day on which the partial retirement option was exercised; andotherwise, the member’s last day of pensionable service;

“retirement index adjustment”, in relation to an amount of accrued pension, has the meaning given in regulation 32;

“retirement benefits” means benefits payable under Part 6 (retirement benefits);

“retirement pension” means any of the following—a full retirement pension;a partial retirement pension;an ill health pension (and any full retirement added pension payable with it);

“this scheme” means the scheme established by these Regulations;

“scheme actuary” means the actuary appointed by the Department under regulation 158;

“scheme closing date” means 31st March 2015;

“scheme employment” has the meaning given in regulation 13;

“scheme manager” has the meaning given in regulation 4;

“scheme medical adviser” means the medical adviser appointed by the scheme manager for the time being to provide a consulting service on medical matters relevant to this scheme;

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“sending scheme” means a club scheme which pays a club transfer value;

“shared parental leave” has the meaning given in regulation 3(1) of The Shared Parental Leave Regulations (Northern Ireland) 2015[^f00006];

“stakeholder pension scheme” means a scheme which is a stakeholder pension scheme for the purposes of Part 2 (Stakeholder Pension Schemes) of the 1999 Order (see Article 3[^f00030] of that Order);

“standard earned pension” means pension which is earned under this scheme and which is payable without actuarial reduction at normal pension age;

“statutory pay” means—statutory adoption pay within the meaning of section 167ZL(1) (entitlement) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00031];statutory maternity pay within the meaning of section 160(1) (statutory maternity pay – entitlement and liability to pay) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;... statutory paternity pay within the meaning of section 167ZA(1) (entitlement: birth) or 167ZB(1) (entitlement: adoption) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00032]; orstatutory shared parental pay within the meaning of section 167ZU (Entitlement: birth) or section 167ZW (Entitlement: adoption) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00007];

“surviving adult”, in relation to a deceased member of this scheme, has the meaning given in regulation 100;

“surviving adult’s pension” has the meaning given in regulation 102;

“surviving civil partner” has the meaning given in regulation 100;

“surviving partner” has the meaning given in regulation 101;

“surviving spouse” has the meaning given in regulation 100;

“tax year” means a period of one year which is the period of assessment for income tax purposes;

“total allocation amount”, in relation to an amount of retirement pension, means the total amount of that pension allocated under Chapter 6 of Part 6 (retirement benefits);

“transfer payment” means a transfer value payment or a club transfer value payment;

“transfer value” has the meaning given in regulation 141;

“transfer value payment” means payment of a transfer value;

“the transferred services” has the meaning given in regulation 16;

“transferred pension” means pension attributable to the receipt of a transfer value payment;

transition date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);

“transition member” has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);

“upper tier top up earned pension” means top up earned pension payable if a member meets the upper tier payment threshold.

“upper tier payment threshold” has the meaning given in regulation 73;

“weekly rate”, in relation to a guaranteed minimum pension, means, in cases where the pension is paid otherwise than at weekly intervals, a rate which is equivalent to the earner’s guaranteed minimum having regard to the period in respect of which the pension is paid;

“whole of the member’s accrued pensions” means—all the member’s accrued earned pension under this scheme; andall the member’s accrued added pension (if any).

PART 2 — Establishment of scheme

Establishment and scope

3

(1) A scheme is established for the payment of pensions and other benefits to or in respect of—

(a) civil servants[^f00035]; and

(b) persons to whom this scheme may potentially relate by virtue of paragraph (2) and in respect of whom the Department makes a determination under section 25(5) of the Act.

(2) This scheme may potentially relate to the following persons—

(a) a person who holds an employment which is remunerated out of moneys appropriated by a transferred provision or out of a Consolidated Fund;

(b) a person who holds an employment which is remunerated out of a fund established by or under an Act of the Northern Ireland Assembly;

(c) a person who is employed by a public body specified in an Order made by the Department under section 32(1) of the Act.

(d) a person who holds an employment which is listed in Schedule 1 (kinds of employment etc. Referred to in Article 3) to the 1972 Order[^f00036];

(e) a person who holds an employment which is specified in an enactment as an employment to which the PCSPS(NI) relates or to which this scheme may potentially relate;

(f) a person who holds an employment which is specified in a list produced for the purpose of Article 3(3A) (superannuation schemes as respects civil servants etc) of the 1972 Order[^f00037];

(g) a person to whom this scheme relates by virtue of sub-paragraphs (a) to (e) and by virtue of a previous determination under section 25(5) of the Act who ceases to hold an employment mentioned in any of sub-paragraphs (a) to (e);

(h) a person who, at any time before or after these Regulations come into operation—

(i) ceased to be a civil servant; or

(ii) ceased to hold an employment which was at the time the person ceased to hold that employment listed in Schedule 1 to the 1972 Order.

(3) If the Department makes a determination under section 25(5) of the Act in relation to a person mentioned in paragraph (2)(f) to (h) , the person is not eligible to be an active member of this scheme unless the person meets the conditions of eligibility set out in regulation 16.

PART 3 — Governance

Scheme manager

4

(1) The Department is the scheme manager for this scheme and any statutory pension scheme that is connected with it[^f00038].

(2) The scheme manager is responsible for managing and administering this scheme and any statutory pension scheme that is connected with it.

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

Delegation

5

(1) The Department may delegate any functions under these Regulations, including this power to delegate.

(2) The scheme manager may delegate any functions under these Regulations, including this power to delegate.

Northern Ireland Civil Service Pension Board: establishment

6

(1) A pension board (“the Northern Ireland Civil Service Pension Board”) is established[^f00040].

(2) The Northern Ireland Civil Service Pension Board is responsible for assisting the scheme manager—

(a) to secure compliance with—

(i) these Regulations;

(ii) any other legislation relating to the governance and administration of this scheme and any statutory pension scheme that is connected with it; and

(iii) requirements imposed by the Pensions Regulator in relation to this scheme or any statutory pension scheme that is connected with it; and

(b) in the performance of the scheme manager’s functions under these Regulations.

(3) The Northern Ireland Civil Service Pension Board may determine its own procedures, subject to the approval of the scheme manager.

Northern Ireland Civil Service Pension Board: membership

7

(1) The Northern Ireland Civil Service Pension Board is to consist of the following members who are to be entitled to vote in its proceedings (“voting members”)—

(a) a chair appointed by the scheme manager; and

(b) at least 6, and no more than 16, persons appointed by the chair with the approval of the scheme manager.

(2) The chair cannot be an employer representative or a member representative[^f00041].

(3) Equal numbers of employer representatives and member representatives must be appointed under paragraph (1)(b), including a departmental finance director who is to be treated as an employer representative.

(4) The chair may, with the approval of the scheme manager, appoint up to 4 members of the Northern Ireland Civil Service Pension Board, who are not to be entitled to vote in its proceedings (“non-voting members”).

(5) A non-voting member cannot be an employer representative or a member representative.

(6) A member of the Northern Ireland Civil Service Pension Board is to hold and vacate office in accordance with the terms of that member’s appointment.

(7) In this regulation, “departmental finance director” means—

(a) an accounting officer appointed by the Department under section 9(6) of the Government Resources and Accounts Act (NI) 2001[^f00042]; or

(b) a civil servant[^f00043]who has responsibility for the financial management of a government department.

Northern Ireland Civil Service Pension Board: conflicts of interest

8

(1) Before appointing, or approving the appointment of, any person under regulation 7, the scheme manager must be satisfied that that person does not have a conflict of interest[^f00044].

(2) The scheme manager must be satisfied from time to time that none of the members of the Northern Ireland Civil Service Pension Board has a conflict of interest.

(3) If the scheme manager determines that a member of the Northern Ireland Civil Service Pension Board has a conflict of interest, the scheme manager must terminate the appointment of the member.

(4) A member of the Northern Ireland Civil Service Pension Board, or a person proposed to be appointed as such a member, must provide the scheme manager with any information the scheme manager may reasonably require for the purpose of paragraph (1) or (2).

Payment of fees and expenses

9

The Department may—

(a) pay fees to or in respect of members of the Northern Ireland Civil Service Pension Board of such amounts as the Department may determine; and

(b) reimburse members of the Northern Ireland Civil Service Pension Board in respect of any reasonable expenses incurred by them in the performance of their duties in relation to this scheme.

Scheme advisory board: establishment

10

(1) A scheme advisory board is established[^f00045].

(2) The scheme advisory board is responsible for providing advice to the Department, at the Department’s request, on the desirability of making changes to the scheme.

(3) The scheme advisory board may determine its own procedures, subject to the approval of the Department.

Scheme advisory board: membership

11

(1) The scheme advisory board is to consist of the following members—

(a) a chair appointed by the Department; and

(b) at least 2, and no more than 16, members appointed by the chair with the approval of the Department.

(2) A member of the scheme advisory board is to hold and vacate office in accordance with the terms of that member’s appointment.

Scheme advisory board: conflicts of interest

12

(1) Before appointing, or approving the appointment of, any person under regulation 11(1), the Department must be satisfied that that person does not have a conflict of interest[^f00046].

(2) The Department must be satisfied from time to time that none of the members of the scheme advisory board has a conflict of interest.

(3) If the Department determines that a member of the scheme advisory board has a conflict of interest, the Department must terminate the appointment of the member.

(4) A member of the scheme advisory board, or a person proposed to be appointed as such a member, must provide the Department with any information the Department may reasonably require for the purpose of paragraph (1) or (2).

PART 4 — Scheme membership

CHAPTER 1 — Eligibility for active membership

Scheme employment

13

(1) In these Regulations, “scheme employment” means—

(a) permanent or fixed term employment as a civil servant;

(b) permanent or fixed term employment held by a person (P) mentioned in regulation 3(2)(a) to (e) and to whom this scheme relates by virtue of a determination under section 25(5) of the Act, where the scheme relates to P by virtue of that employment;

(c) permanent or fixed term employment held by a Fair Deal eligible person, where the scheme relates to that person by virtue of that employment.

(2) Any person engaged under a contract for services or engaged locally overseas is not in scheme employment .

Eligible persons

14

(1) For the purpose of this Part an eligible person is a person who is eligible to be an active member of this scheme.

(2) A person who is in service in a scheme employment (P) is an eligible person in relation to that service unless paragraph (3) or (4) applies.

(3) This paragraph applies if the terms of the employment exclude P from being an active member of this scheme.

(4) This paragraph applies if, in relation to service in that employment—

(a) P is a protected member of the PCSPS(NI).

(b) P has a partnership pension account; or

Service in 2 or more scheme employments

15

If a person is in service in 2 or more scheme employments, regulation 14 applies separately in relation to each employment.

Fair Deal eligible persons

16

(1) In these Regulations, “Fair Deal eligible person” means—

(a) a person mentioned in regulation 3(2)(g)—

(i) in respect of whom the Department has made a further determination under section 25(5) of the Act in accordance with regulation 3(1)(b); and

(ii) who meets the conditions of eligibility set out in paragraph (2) (“the conditions of eligibility”); or

(b) a person mentioned in regulation 3(2)(f) or (h)—

(i) in respect of whom the Department has made a determination under section 25(5) of the Act in accordance with regulation 3(1)(b); and

(ii) who meets the conditions of eligibility.

(2) A person (P) meets the conditions of eligibility if—

(a) P’s employer is a party to an Admission Agreement in respect of the transferred services and the Admission Agreement has not terminated;

(b) on the Fair Deal transfer date, P is employed to carry out the transferred services;

(d) P is employed to carry out the transferred services for more than 50% of P’s time working under P’s contract to carry out the transferred services;

(e) P is not, in respect of the transferred services, an active member of an occupational pension scheme or a personal pension scheme provided by P’s employer; and

(f) P has not signed an agreement with P’s employer to waive voluntarily, P’s eligibility to be an active member of this scheme as a Fair Deal eligible person.

(3) For the purposes of paragraph 2(c), P has not been continuously employed where P has had a gap in service of any period.

(4) In determining whether P meets the condition in paragraph (2)(d)—

(a) functions or services carried out by P under another contract are to be disregarded;

(b) if the scheme manager has agreed that P may carry out functions or services in another description of employment specified in a published list, those other functions or services must be treated as if they were the transferred services; and

(c) time spent carrying out activities associated with the transferred services (such as training relevant to the transferred services) may be treated as time spent carrying out the transferred services.

(5) A person who ceases to meet the conditions of eligibility ceases to be a Fair Deal eligible person on the date that the person ceases to meet those conditions.

(6) In these Regulations —

“Admission Agreement” means a contractual agreement between the Department and P’s employer (and if applicable a third party ) relating to participation in this scheme;

“Fair Deal transfer date” means the date specified in the published list as the date on which a person, in order to be eligible to be an active member of this scheme in respect of the transferred services, must have been employed to carry out those services;

“published list” means a list of persons to whom the scheme relates published for the purposes of section 25(9) of the Act; and

“the transferred services”, in relation to a person, means the functions or services in the description of employment specified in a published list that relates to that person.

CHAPTER 2 — Pensionable service

Application of Chapter

17

(1) This Chapter applies in relation to a continuous period of service in a scheme employment.

(2) If a person is in service in 2 or more scheme employments at the same time, this Chapter applies separately in relation to each of the employments.

Interpretation of Chapter

18

In this Chapter—

“automatic re-enrolment date”, in relation to a person in service in a scheme employment, means a date determined under regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010[^f00047];

“continuous period of service”, in relation to scheme employment, means a period of service in scheme employment disregarding any gap in service not exceeding 5 years;

“first eligible day of service”, in relation to a continuous period of service in a scheme employment, means the day on which a person becomes an eligible person in relation to that service.

Automatic enrolment

19

(1) Where a person (P) who is in pensionable service under this scheme moves from one scheme employment to another without a gap in service, P continues in pensionable service under this scheme.

(2) A person (P) who is not in pensionable service under this scheme immediately before P’s first eligible day of service in a scheme employment begins pensionable service under this scheme on P’s first eligible day of service in that employment unless—

(a) regulation 24 applies; or

(b) P is a transition member with continuity of service and paragraph (3) applies.

(3) This paragraph applies if—

(a) P’s first eligible day of service in the scheme employment is the day after P’s closing date; and

(b) on P’s closing date—

(i) P was in service in the same employment; and

(ii) P had opted out of the PCSPS(NI) in relation to that service.

Opting into this scheme

20

(1) A person who, in relation to a scheme employment, is an eligible person but is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to service in that employment.

(2) A person who has a partnership pension account in relation to service in a scheme employment is not prevented from opting into this scheme in relation to service in that employment (see regulation 21 for when the option in takes effect).

(3) The option under this regulation may only be exercised by notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

(4) A person who exercises the option under this regulation in relation to service in a scheme employment opts into this scheme in relation to service in that employment with effect from the date on which the opt-in notice is received by the scheme manager.

(5) The option under this regulation is taken to be exercised on that date.

(6) If P opts out of this scheme within 12 months after opting in, P may not opt in again until after the end of that period of 12 months.

When does an option in take effect

21

(1) If P opts into this scheme in relation to service in a scheme employment for which P has a partnership pension account—

(a) P becomes an active member of this scheme in relation to that service on the first day of the first pay period—

(i) after the period of two months beginning with the date on which the option is exercised; or

(ii) after any shorter period the scheme manager considers appropriate;

(b) immediately before that date, P’s partnership pension account is closed.

(2) If P opts into this scheme in relation to service for which P does not have a partnership pension account, P becomes an active member of this scheme in relation to that service—

(a) at the beginning of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that pay period inappropriate, at any other time the scheme manager considers appropriate.

Automatic re-enrolment

22

(1) This regulation applies if, on the automatic re-enrolment date, an eligible person in relation to service in a scheme employment is not in pensionable service under this scheme in relation to service in that employment.

(2) On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to service in that employment if the employer is required under section 5 (automatic re-enrolment) of the Pensions (No. 2) Act (Northern Ireland) 2008[^f00048] to make arrangements for P to be an active member of a pension scheme.

(3) For the purpose of paragraph (2), the employer is required to make arrangements under that section even if—

(a) P has not reached the age of 22;

(b) P has reached normal pension age; or

Opting out of this scheme

23

(1) A person (P) opts out of this scheme in relation to service in a scheme employment if—

(a) P opts not to be an active member of this scheme in relation to that service; or

(b) P opts to join a partnership pension account in relation to that service.

(2) P may only exercise the option under paragraph (1)(a) or (b) by notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).

(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

(4) If P is subject to a transfer in relation to that service as a result of which P would be eligible to be (or continue to be eligible to be) a member of the scheme as a Fair Deal eligible person, the option ceases to have effect on the Fair Deal transfer date.

Opting out before the end of one month

24

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) before the end of one month after P’s first day of a continuous period of service in scheme employment (or within any longer period the scheme manager considers appropriate); or

(b) before the end of one month after the automatic re-enrolment date (or within any longer period the scheme manager considers appropriate).

(2) If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that continuous period of service in scheme employment.

(3) If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme in relation to that period of service during the period referred to in paragraph (1)(b).

(4) This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

Opting out after one month

25

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) one month or more after P’s first day of a continuous period of service in scheme employment; or

(b) one month or more after P’s automatic re-enrolment date.

(2) If P exercises the option under paragraph (1)(a) or (b), unless paragraph (3) applies P ceases to be in pensionable service under this scheme in relation to that continuous period of service in scheme employment—

(a) on the first day of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that day inappropriate, on the first day of any later pay period the scheme manager considers appropriate.

(3) If P opts to join a partnership pension account, P ceases to be in pensionable service under this scheme in relation to that employment on the last day of the first pay period—

(a) after the period of two months beginning on the date on which the option is exercised; or

(b) after any shorter period the scheme manager considers appropriate.

CHAPTER 3 — Pensionable earnings

Pensionable earnings

26

(1) For the purpose of calculating a member’s pension or other benefits under this scheme, the member’s pensionable earnings for any period are the sum of—

(a) the member’s permanent pensionable earnings in respect of that period; and

(b) the member’s fluctuating pensionable earnings in respect of that period.

(2) The money value of any benefit in kind forms part of a member’s pensionable earnings if—

(a) the benefit is expressly provided on a pensionable basis; or

(b) the scheme manager determines the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings.

(3) If a benefit in kind is expressly provided on a pensionable basis, the scheme manager must determine whether the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings.

(4) In this regulation—

“benefit in kind” means anything other than money provided to a member of this scheme in connection with the member’s pensionable service;

“money value”, in relation to a benefit in kind, means—an amount determined by the employer in accordance with the arrangement under which the benefit is provided; orotherwise, an amount determined by the scheme manager;

“permanent pensionable earnings”, in respect of any period, means—basic pay in respect of that period (not including pay received in respect of a period of sick leave on reduced pay at a rate determined by the member’s employer to be appropriate because it is equivalent to the annual rate of an ill-health pension) ;any allowance granted on a permanent basis that the scheme manager determines to be permanent pensionable earnings in respect of that period; andthe money value of any benefit in kind that the scheme manager determines to be permanent pensionable earnings in respect of that period;

“fluctuating pensionable earnings”, in respect of any period, means any of the following that the scheme manager determines to be fluctuating pensionable earnings in respect of that period—any non-consolidated performance-related pay not forming part of basic pay;any allowance not granted on a permanent basis; andthe money value of any benefit in kind.

(5) In this regulation—

(a) the total fluctuating pensionable earnings in respect of any period must not exceed one third of the total permanent pensionable earnings in respect of the same period.

(b) for the purposes of this regulation “total fluctuating pensionable earnings” applies only to industrial employees of the Northern Ireland Civil Service, and means—

(i) to the extent (if any) that the Department has determined that they are to be treated as fluctuating pensionable earnings for the purposes of these Regulations, bonuses, and

(ii) to that extent (if any) allowances not granted on a permanent basis.

Meaning of “assumed pay”

27

(1) For the purpose of these Regulations, an active member of this scheme (P) receives assumed pay in respect of any period in which the circumstances in paragraph (3) apply (“period of assumed pay”).

(2) For the purpose of paragraph (1), “assumed pay” means the sum of—

(a) an amount equal to the pensionable earnings that P would have received in respect of that period if those circumstances had not applied; and

(b) any increase the scheme manager considers appropriate.

(3) The circumstances are—

(a) P is on sick leave on reduced pay;

(b) P is on ordinary adoption leave, ordinary maternity leave or paternity leave;

(c) P is receiving statutory pay whilst on additional adoption leave, additional maternity leave, shared parental pay or parental leave ;

(d) P is on secondment to a different employer under an arrangement providing for P to continue to be an active member of this scheme in relation to P’s service although P is paid for it by that employer;

(e) P is on unpaid leave in circumstances that the scheme manager has agreed can count for the purpose of this paragraph;

(f) P is absent from duty because of being called out, or recalled, for permanent service in Her Majesty’s armed forces in pursuance of a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996[^f00049];

(g) P is receiving pensionable earnings at a reduced rate in accordance with arrangements for members required by the scheme manager which apply where the members are entitled to—

(i) pension benefits under another occupational pension scheme; or

(ii) a payment under a compensation scheme; or

(h) P voluntarily surrenders pensionable earnings in whole or in part.

(4) For the purpose of paragraph (3)(a), a period of sick leave on reduced pay does not include a period of leave in respect of which P is paid at a rate determined by P’s employer to be appropriate because it is equivalent to the annual rate of an ill-health pension.

(5) Paragraph (3)(f) does not apply to any period of permanent service during which P is in pensionable service in—

(a) an existing scheme that relates to the armed forces or another scheme under section 1 of The Public Service Pensions Act 2013 that relates to the armed forces; or

(b) any other occupational pension scheme.

CHAPTER 4 — Deferred membership

Meaning of “deferred member”

28

(1) A person (P) becomes a deferred member of this scheme in relation to a continuous period of pensionable service under this scheme (“the relevant service”) if paragraph (2) or (3) applies.

(2) This paragraph applies if—

(a) P ceases to be an active member of this scheme in relation to the relevant service before P reaches normal pension age under this scheme;

(b) P does not become a pensioner member of this scheme in relation to the relevant service; and

(c) P has at least 2 years’ qualifying service or a transfer payment otherwise than from another occupational pension scheme has been received by this scheme in relation to P.

(3) This paragraph applies if—

(a) P ceases to be an active member of this scheme in relation to the relevant service on or after P reaches normal pension age under this scheme; and

(b) P does not become a pensioner member of this scheme in relation to the relevant service.

(4) A person becomes a deferred member of this scheme in relation to an amount of accrued earned pension if the scheme manager so directs under regulation 78(2) (deferment of accrued earned pension attributable to a transfer payment).

(5) A person becomes a deferred member of this scheme in relation to an amount of added pension if —

(a) the circumstances in regulation 79(1) apply (deferment of added pension attributable to recent payments); or

(b) P exercises the option under regulation 83 (option to defer payment of added pension).

PART 5 — Pension accounts

CHAPTER 1 — Preliminary

Descriptions of accrued pension

29

For the purpose of these Regulations, the descriptions of accrued pension are—

(a) accrued standard earned pension;

(b) accrued earned pension attributable to an effective pension age option;

(d) accrued added (all beneficiaries) pension; and

(e) accrued added (self only) pension.

Descriptions of full retirement pension

30

For the purpose of these Regulations, the descriptions of full retirement pension are—

(a) full retirement standard earned pension;

(b) full retirement earned pension attributable to an effective pension age option;

(d) full retirement added (self only) pension; and

(e) full retirement added (all beneficiaries) pension.

Descriptions of partial retirement pension

31

For the purpose of these Regulations, the descriptions of partial retirement pension are—

(a) partial retirement standard earned pension;

(b) partial retirement earned pension attributable to an effective pension age option;

(d) partial retirement added (self only) pension; and

(e) partial retirement added (all beneficiaries) pension.

CHAPTER 2 — Calculation of adjustments

Calculation of “retirement index adjustment”

32

(1) Subject to regulation 32A, the ... retirement index adjustment for an amount of accrued pension is—

$$amount ofaccruedpension×retirementindexpercentage$where—“amount of accrued pension” means an amount of any description of accrued pension; and“retirement index percentage” means the retirement index percentage calculated under paragraph (2) for that description of accrued pension.$

(2) The retirement index percentage is—

$$A×B12$where—Ameans—for accrued club transfer earned pension, the in-service revaluation index that applies in relation to the sending scheme for the leaving year; andfor any other description of accrued pension, the in-service revaluation index that applies in relation to this scheme for the leaving year;Bis the number of complete months in the period between the beginning of the leaving year and the end of the relevant last day; and“complete month” includes an incomplete month that consists of at least 16 days.$

Determination of “the age addition”

33

(1) This regulation applies in relation to every scheme year in which an active member’s account is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme, other than—

(a) the scheme year in which the account is required to be established under this Part; and

(b) the scheme year immediately following that.

(2) If the member has exercised an effective pension age option then, for the years for which that option has effect, this regulation applies in relation to every scheme year in which an active member’s account is open that is subsequent to the scheme year in which the member reaches the member’s effective pension age, other than—

(a) the scheme year in which the account is established under this Part; and

(b) the scheme year immediately following that.

(3) At the beginning of the scheme year, for each description of pension, the scheme manager having regard to actuarial guidance must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

(4) In these Regulations, “the age addition” means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached—

(a) normal pension age under this scheme; or

(b) where applicable, the member’s effective pension age.

Determination of “the assumed age addition”

34

(1) This regulation applies if a deferred member’s account, full retirement account or partial retirement account is established under this Part for a member who reaches normal pension age under this scheme at least one month before the relevant last day.

(2) For each description of accrued pension specified in the account, the scheme manager having regard to actuarial guidance must determine the assumed age addition to be awarded.

(3) In these Regulations “the assumed age addition” means—

(a) for an amount of accrued standard earned pension not attributable to a transferred pension, the age addition that would have been awarded for standard earned pension had the member not left pensionable service or not partially retired in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(b) for an amount of accrued standard earned pension attributable to a transferred pension or for an amount of club transfer earned pension, the age addition that would have been awarded for transferred pension or club transfer earned pension had the member not left pensionable service or not partially retired in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(c) for an amount of accrued earned pension attributable to an effective pension age option, the age addition that would have been awarded for earned pension attributable to that option had the member not left pensionable service or not partially retired in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached the effective normal pension age stated in that option;

(d) for an amount of any description of accrued added pension, the age addition that would have been awarded for added pension of that description had the member not left pensionable service or not partially retired in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme.

CHAPTER 3 — Calculation of accrued pension

Calculation of amount of accrued pension for purpose of deferment or full retirement

35

(1) For the purpose of calculating the amount of a description of full retirement pension or the provisional amount of each description of deferred pension, the amount of accrued pension is an amount calculated in accordance with this regulation.

(2) The amount of accrued club transfer earned pension is calculated separately in relation to each sending scheme.

(3) The amount of accrued standard earned pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the last active scheme year;

(c) the sum of the opening balance of transferred pension for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of transferred pension for the last active scheme year.

(4) The amount of accrued earned pension attributable to an effective pension age option is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of earned pension attributable to that option for the last active scheme year and the index adjustment for that opening balance; and

(b) the amount of earned pension attributable to that option for the last active scheme year.

(5) The amount of accrued club transfer earned pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of club transfer earned pension for the last active scheme year and the index adjustment for that opening balance; and

(b) the amount of club transfer earned pension for the last active scheme year.

(6) The amount of any description of accrued added pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of added pension of that description for the last active scheme year and the index adjustment for that opening balance; and

(b) the amount of accrued added pension of that description for the last active scheme year.

Calculation of amount of accrued pension for purpose of partial retirement

36

(1) For the purpose of calculating the amount of a description of partial retirement pension, the amount of accrued pension is an amount calculated in accordance with this regulation.

(2) The amount of accrued club transfer earned pension is calculated separately in relation to each sending scheme.

(3) The amount of accrued standard earned pension is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—

(a) the sum of the opening balance of standard earned pension for the leaving year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the leaving year;

(c) the sum of the opening balance of transferred pension for the leaving year and the index adjustment for that opening balance; and

(d) the amount of transferred pension for the leaving year.

(4) The amount of accrued earned pension attributable to an effective pension age option is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—

(a) the sum of the opening balance of earned pension attributable to that option for the leaving year and the index adjustment for that opening balance; and

(b) the amount of earned pension attributable to that option for the leaving year.

(5) The amount of accrued club transfer earned pension is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—

(a) the sum of the opening balance of club transfer earned pension for the leaving year and the index adjustment for that opening balance; and

(b) the amount of club transfer earned pension for the leaving year.

(6) The amount of any description of accrued added pension is the option proportion[^f00050] of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—

(a) the sum of the opening balance of added pension of that description for the leaving year and the index adjustment for that opening balance; and

(b) the amount of added pension of that description for the leaving year.

CHAPTER 4 — Pension accounts: general

Establishment of pension accounts: general

37

(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.

Closure and adjustment of pension accounts on transfer out

38

(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—

(a) a transfer payment is made in respect of all of the member’s accrued rights under this scheme; or

(b) all members’ contributions and payments for extra pension made by the member are refunded to the member under Part 9 (contributions).

(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment or the refund does not relate or is not attributable.

(3) An account that is not closed because of paragraph (2) must be adjusted as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme[^f00051].

(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member’s account if the transfer payment is made in respect of the accrued rights of a member who is both—

(a) a pension credit member of this scheme; and

(b) an active member, deferred member or pensioner member of this scheme.

CHAPTER 5 — Active member’s account

Application of Chapter

39

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is an active member of this scheme in relation to 2 or more continuous periods of pensionable service at the same time, this Chapter applies separately in relation to each of those periods of service.

Establishment of active member’s account

40

(1) The scheme manager must establish a pension account for a member who is in pensionable service from the day on which the member begins pensionable service.

(2) For the purpose of these Regulations, an account established under paragraph (1) is called an active member’s account.

Receipt of a transfer value payment

41

(1) This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

(2) On receiving the transfer value payment, the scheme manager must credit the active member’s account with the amount of transferred pension calculated under regulation 152 .

Receipt of club transfer value payment

42

(1) This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

(2) On receiving the club transfer value payment, the scheme manager must credit the active member’s account, in relation to the sending scheme, with an amount of club transfer earned pension the member is entitled to count under regulation 153 .

Amount of pension for a scheme year

43

(1) This regulation applies in relation to every scheme year in which an active member’s account is open.

(2) The active member’s account must specify, in relation to each description of pension, the amount of that description of pension for the scheme year.

(3) The amount of club transfer earned pension for a scheme year must be specified separately in relation to each sending scheme.

(4) The amount of earned pension for a scheme year is 2.32% of the member’s pensionable earnings for that year .

(5) The amount of transferred pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 152 for that year.

(6) The amount of club transfer earned pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 154 for that year.

(7) The amount of added pension of any description for a scheme year is the amount (if any) credited to the active member’s account in that scheme year under paragraph 13 or 14 of Schedule1 (payments for extra pension).

(8) In this regulation, “earned pension” means the following descriptions of pension—

(a) standard earned pension (if any); and

(b) earned pension attributable to the exercise of an effective pension age option (if any).

(9) For the purpose of paragraph (4), in respect of a period of assumed pay under this scheme, “pensionable earnings” means the member’s assumed pay.

Opening balance, index adjustment and age addition

44

(1) This regulation applies in relation to every scheme year in which an active member’s account is open other than the scheme year in which that account is established.

(2) The active member’s account must specify for each description of pension—

(a) the opening balance for the scheme year and the index adjustment for the opening balance; and

(b) if applicable, the age addition awarded at the beginning of the scheme year.

(3) In these Regulations, “opening balance” in relation to a description of pension—

(a) for the scheme year immediately following the scheme year in which the active member’s account is established, means the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance;

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year.

Closure of active member’s account

45

(1) The scheme manager must close an active member’s account in relation to a period of service when the scheme manager establishes in relation to that period of service—

(a) a deferred member’s account under regulation 47; or

(b) a full retirement account under regulation 51.

(2) The scheme manager must re-establish an active member’s account under this Chapter when the scheme manager closes—

(a) a deferred member’s account under regulation 50; or

(b) a full retirement account under regulation 53.

CHAPTER 6 — Deferred member’s account

Application of Chapter

46

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is a deferred member of this scheme in relation to 2 or more continuous periods of pensionable service, this Chapter applies separately in relation to each of those periods of service.

Establishment of deferred member’s account

47

(1) This regulation applies when an active member of this scheme becomes a deferred member of this scheme in relation to a continuous period of pensionable service.

(2) The scheme manager must—

(a) close the active member’s account for that period of service; and

(b) establish a pension account for the deferred member for that period of service.

(3) For the purpose of these Regulations, an account established under paragraph (2)(b) is called a deferred member’s account.

Provisional amount of deferred pension

48

(1) The deferred member’s account must specify the provisional amount of each description of deferred pension.

(2) The provisional amount of each description of deferred pension is the sum of—

(a) the amount of the relevant accrued pension calculated under regulation 35 (“accrued amount”);

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