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

• (b) the member becomes entitled under the PCSPS(NI) to the immediate payment of a full retirement earned pension within the meaning of paragraph 29, in accordance with the rules of that scheme; and

• (c) no lump sum is payable to the member under the PCSPS(NI).

• (3) In calculating the annual rate of full retirement earned pension payable under the PCSPS(NI) for the purposes of sub-paragraph (2)(b), the following are subtracted—

• (a) the commutation amount (if any) , to the extent that it relates to pension payable under paragraph 29(3)(a)(ii) and 29(4)(a)(iii)

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) an amount equal to any transfer payment made to another scheme before the member reached normal pension age under the PCSPS(NI).

• (4) Before the amounts in sub-paragraph (3)(a) and (b) are subtracted they must be increased by the amount by which the annual rate of a pension of that amount would have been increased under the 1971 Act if—

• (a) that pension was eligible to be so increased; and

• (b) the beginning date for that pension was the date that ill-health pension became payable under this scheme.

PART 6 — Payment of death benefits in respect of transition members with continuity of service

Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service

31

• (1) This paragraph applies in relation to a transition member with continuity of service—

• (a) who dies as an active member of this scheme; and

• (b) whose period of service is at least 12 months.

• (2) Benefits for surviving spouses, surviving civil partners or other adult dependants are not payable under the PCSPS(NI) in respect of the member.

• (3) The annual rate of dependant’s earned pension payable under regulation 107(3)(a) is the sum of—

• (a) the amount calculated under regulation 110 including the additional amount under regulation 110(5)(b) for a transition member with continuity of service; and

• (b) the amount of annual pension which would have been payable under the PCSPS(NI) to the member’s surviving spouse, surviving civil partner or other adult dependant had those benefits been payable under the PCSPS(NI) in respect of the member.

• (4) The amount of pension payable in accordance with sub-paragraph (3) which represents the amount that would have been payable under the PCSPS(NI) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension to which the member’s surviving spouse, surviving civil partner or other adult dependant would have been entitled under the PCSPS(NI) in accordance with the rules of that scheme.

• (5) In this paragraph, “period of service” means—

• (a) the member’s continuous period of pensionable service under this scheme; and

• (b) the member’s pensionable service under the PCSPS(NI) before the transition date for that member .

Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service

32

• (1) This paragraph applies in relation to a transition member with continuity of service—

• (a) who dies as an active member of this scheme; and

• (b) whose period of service is at least 12 months.

• (2) Benefits for eligible children are not payable under the PCSPS(NI) in respect of the member.

• (3) The annual rate of child’s earned pension payable under regulation 114(4)(a) is the sum of—

• (a) the annual rate of child’s earned pension calculated under regulation 115 (annual rate of eligible child’s pension); and

• (b) the amount of annual pension which would have been payable under the PCSPS(NI) to any eligible children of the member had those benefits been payable under the PCSPS(NI) in respect of the member.

• (4) The amount of pension payable in accordance with sub-paragraph (3) which represents the amount that would have been payable under the PCSPS(NI) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension to which the eligible child would have been entitled under the PCSPS(NI) in accordance with the rules of that scheme.

• (5) In this paragraph, “period of service” means—

• (a) the member’s continuous period of pensionable service under this scheme; and

• (b) the member’s pensionable service under the PCSPS(NI) before the transition date for that member .

Death in service lump sum

33

• (1) This paragraph applies in relation to a transition member with continuity of service who dies in service within the meaning of regulation 130 (death in service).

• (2) On the death of the member—

• (a) a lump sum death benefit is payable under regulation 130; but

• (b) a death in service lump sum death benefit is not payable under the PCSPS(NI)

• (3) Where the member was an active member of Section I of the PCSPS(NI) before becoming an active member of this scheme, the member is entitled to an additional payment calculated in accordance with the table.

• (4) In the table, “final pay” means the member’s final pay calculated under regulation 128 (meaning of “final pay”).

Member dies in scheme year beginning on	Additional payment
1st April 2015	1 x final pay
1st April 2016	0.9 x final pay
1st April 2017	0.8 x final pay
1st April 2018	0.7 x final pay
1st April 2019	0.6 x final pay
1st April 2020	0.5 x final pay
1st April 2021	0.4 x final pay
1st April 2022	0.3 x final pay
1st April 2023	0.2 x final pay
1st April 2024	0.1 x final pay
1st April 2025 or any subsequent 1st April	0 x final pay

Death out of service lump sum

34

• (1) For the purpose of payment of death benefits, a transition member with continuity of service who dies as a deferred member or pensioner member of this scheme dies out of service under this scheme and the PCSPS(NI).

• (2) On the death of a deferred member or pensioner member of this scheme—

• (a) if regulation 131 (death out of service) applies to the member, a lump sum death benefit is payable under that regulation; and

• (b) if the member is a deferred member or pensioner member of the PCSPS(NI) and the conditions for payment of a death out of service lump sum death benefit under the rules of the PCSPS(NI) are met, a death out of service lump sum death benefit is payable under the PCSPS(NI).

PART 7 — Transitional provisions relating to the PCSPS(NI)

Pensionable service under the PCSPS(NI)

35

• (1) This paragraph applies in relation to a transition member with continuity of service (T) who is in pensionable service under this scheme.

• (2) The following provisions of the PCSPS(NI) continue to apply after the closing date as if T continued in pensionable service under that scheme—

• (a) the provisions relating to payment of contributions for added pension and added years; and

• (b) if T is a member of Section III of the PCSPS(NI), the provisions in that Section relating to the indexation of pension accounts for an active member.

• (3) In determining whether T qualifies under the PCSPS(NI) for retirement benefits (other than an ill-health pension), T’s pensionable service under that scheme terminates when T’s pensionable service under this scheme terminates.

• (4) In determining T’s final salary for any purposes of the PCSPS(NI) under Schedule 7 (final salary link) to the Act, pensionable earnings derived from service under this scheme are to be regarded as derived from service under the PCSPS(NI).

Ill health retirement certificate not given

36

• (1) This paragraph applies if a member of the PCSPS(NI) (or the member’s employer on behalf of the member)—

• (a) claimed payment of an ill-health pension under that scheme before the member’s transition date; and

• (b) the pension does not become payable before the member’s transition date.

• (2) If the member is not entitled to immediate payment of an ill-health pension under the PCSPS(NI), the member joins this scheme on whichever is the later of—

• (a) the member’s transition date; and

• (b) the day after all relevant appeal rights in relation to the scheme medical adviser’s decision not to give an ill-health retirement certificate are exhausted.

• (3) In this paragraph—

• “all relevant appeal rights” includes the member’s appeal rights under section 2.04 (... Retirement on Medical Grounds) of the Northern Ireland Civil Service HR Handbook; and

• “ill-health retirement certificate” means a certificate given by the scheme medical adviser under the PCSPS(NI) stating that, in the opinion of the scheme medical adviser, the member has suffered a permanent breakdown in health involving incapacity for employment or total incapacity for employment.

Deferred membership of the PCSPS(NI)

37

• (1) A transition member with continuity of service (T) does not become a deferred member of the PCSPS(NI) unless T becomes a deferred member of this scheme.

• (2) If T opts out of this scheme in relation to service in a scheme employment and T has at least 2 years’ qualifying service—

• (a) T becomes a deferred member of the PCSPS(NI) in relation to that service; and

• (b) any periodical payments for added pension or added years paid under the PCSPS(NI) cease to be payable.

• (3) If T re-enters pensionable service under this scheme after a gap in service not exceeding 5 years, T ceases to be a deferred member of the PCSPS(NI).

• (4) After the scheme closing date T is not on a gap in service while T is in service which is pensionable under an existing scheme, an existing public body pension scheme, a scheme under section 1 of the Act or a new public body pension scheme.

Repayment of contributions under the PCSPS(NI)

38

If a transition member with continuity of service (T) opts out of this scheme and T has less than 2 years’ qualifying service—

• (a) T must be repaid members’ contributions paid under the PCSPS(NI); and

• (b) any periodical payments for added pension or added years paid under the PCSPS(NI) cease to be payable.

Qualifying for retirement benefits under the PCSPS(NI)

39

In determining whether a transition member with continuity of service qualifies for retirement benefits under the PCSPS(NI), the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the PCSPS(NI); and

• (b) the member’s qualifying service under this scheme.

Final salary link not to apply again to a pension in payment

40

Where any element of a pension under the PCSPS(NI) which is in payment has been calculated by reference to Schedule 7 (final salary link) to the Act, that element of the pension is not recalculated by reference to Schedule 7 in consequence of a subsequent period of pensionable public service (within the meaning of paragraph 3 of Schedule 7 to the Act) unless the further period of pension is aggregated under the rules of the PCSPS(NI) applicable to the member.

PART 8 — Miscellaneous transitional provisions

Declaration continues to have effect

41

• (1) This paragraph applies if a transition member with continuity of service has not made a declaration under these Regulations that another adult is the dependant of the member for the purpose of death benefits under this scheme.

• (2) An existing declaration has effect as if made under these Regulations until the transition member makes a declaration under these Regulations.

• (3) In this paragraph, “existing declaration” means a declaration which—

• (a) was made for the purpose of the PCSPS(NI); and

• (b) as at the closing date, had effect under that scheme.

Nomination under the PCSPS(NI) continues to have effect

42

• (1) This paragraph applies if a transition member with continuity of service has not nominated a person under these Regulations to receive a lump sum death benefit under this scheme.

• (2) An existing nomination has effect as if made under these Regulations until the transition member makes a nomination under these Regulations.

• (3) In this paragraph, “existing nomination” means a nomination which—

• (a) was made for the purpose of the PCSPS(NI); and

• (b) as at the closing date, had effect under that scheme.

PART 9 — Transfer of final salary benefits

Meaning of “final salary benefit”

43

• (1) In this Part, “final salary benefit” means benefit accrued under a final salary scheme, subject to sub-paragraph (2).

• (2) Where only part of the pension entitlement payable under a final salary scheme to or in respect of a person which is based on the pensionable service of that person is or may be determined by reference to the person’s final salary, “final salary benefit” means the benefit in respect of which the pension entitlement is so determined.

Acceptance of club transfer value payments and bulk transfers

44

• (1) If, in circumstances where regulation 156 applies, the special terms agreed for the acceptance of transfer payments require such part of a transfer value payment as relates to a member’s final salary benefit to be paid into the PCSPS(NI), that part of the transfer value payment must be paid into the PCSPS(NI).

• (2) Any part of a club transfer value payment from another scheme that relates to a member’s final salary benefit must be paid into the PCSPS(NI).

Member of this scheme or the PCSPS(NI)

45

• (1) This paragraph applies to a person who transfers final salary benefits into the PCSPS(NI)

• (2) Unless the person is a protected member of the PCSPS(NI), the person’s service which has been transferred into the PCSPS(NI) is taken to be qualifying service for the purposes of this scheme and the person—

• (a) becomes a member of this scheme; and

• (b) is taken to be a transition member with continuity of service.

• (3) If the person is a protected member of the PCSPS(NI), the scheme manager must determine, by reference to the rules of the PCSPS(NI), which Section of the PCSPS(NI) the person joins.

PART 10 — Civil Service Compensation Scheme (Northern Ireland)

Quarantine

46

• (1) This paragraph applies if—

• (a) a member (P) left service in an employment to which the Civil Service Compensation Scheme (Northern Ireland)applies in circumstances where P received benefits under rule 2.2, 2A.3, 3.1, 3.2a or 7.2 of the Civil Service Compensation Scheme (Northern Ireland) which were enhanced to take account of a period after P left service (“the period of prospective service”);

• (b) P subsequently begins service in a scheme employment; and

• (c) the period beginning with the day after P’s last day of service as referred to in paragraph (a) and ending with the day before P subsequently begins service as referred to in paragraph (b) is less than the period of prospective service.

• (2) During the period of prospective service—

• (a) P does not accrue any earned pension under this scheme; and

• (b) the rules of the PCSPS(NI) apply, with the exception of rules relating to payment of contributions by the employer and the member.

• (3) Despite sub-paragraph (2)—

• (a) P is treated as an active member of this scheme during the period of prospective service; and

• (b) the period of prospective service counts as qualifying service.

Signed

Sealed with the Official Seal of the Department of Finance and Personnel on 26th November 2014.

Mike Brennan — A senior officer of the — Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Part 2 of these Regulations establishes a scheme for the payment of pensions and other benefits to civil servants and other persons as determined by the Department under section 25(5) of the Public Service Pensions Act (Northern Ireland) 2014 (c.2). The scheme so established is a career average revalued earnings scheme.

Part 3 contains governance provisions including delegation of the scheme manager’s functions and establishment of the Northern Ireland Civil Service Pension Board and a scheme advisory board.

Part 4 provides for scheme membership. It sets out the key concepts of scheme employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 5 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme. It also provides for the establishment of a pension credit member’s account.

Part 6 provides for a member’s entitlement to payment of retirement benefits including partial retirement benefits and ill-health benefits. It also provides for the assignment of benefits. It sets out the key concept of qualifying service.

Part 7 provides for benefits for pension credit members.

Part 8 provides for death benefits payable to surviving adults and eligible children and for payment of lump sum benefits. It also provides for the recovery and suspension of the payments in certain cases.

Part 9 provides for the payment of contributions by members and employers.

Part 10 provides for making and receiving transfer payments.

Part 11 provides for actuarial valuations and employer cost cap.

Part 12 contains supplementary provisions on payment of pensions, forfeiture and set off, payment and deduction of tax and miscellaneous provisions including the determination of questions.

Schedule 1 makes provision for payments for extra pension.

Schedule 2 makes transitional provision.

An impact assessment has not been prepared for this rule as no impact on the costs of business or the voluntary sector is foreseen.

Footnotes

[^f00001]: See also section 1(3) and Schedule 1

[^f00002]: See also section 8(2)(a) and (4)

[^f00003]: See also section 12(1) to (3) and (5): coming into operation on 1st April 2015

[^f00004]: 2014 c.2 (N.I.)

[^f00005]: 1971 c.35

[^f00006]: S.I. 1972/1073 (N.I. 10)

[^f00007]: 1993 c.49

[^f00008]: S.I. 1995/3213 (N.I. 22)

[^f00009]: S.I. 1999/3147 (N.I. 11)

[^f00010]: 2004 c.12

[^f00012]: ()S.R. 2010 No. 297

[^f00014]: Section 228 was substituted by the Finance Act 2011 (c.11), Schedule 17, paragraphs 1 and 4 and was amended by the Finance Act 2013 (c.29)

[^f00015]: Section 227 was amended by the Finance Act 2009 (c.10), Schedule 2, paragraphs 10 and 15 and the Finance Act 2011, Schedule 17, paragraph 3

[^f00016]: Section 8(2) was amended by The Pensions (Miscellaneous Provisions) (NI) Order 1990 (S.I. 1990/1509 (N.I. 13)) Article 3(5) and The Welfare Reform and Pensions (NI) Order 1999 (S.I. 1999/3147 (N.I. 11)) Article 36(1) and (3). Section 8(2) of the 1971 Act may be applied subject to such modifications, adaptations and exceptions as may be specified in regulations under section 5(3) of that Act

[^f00017]: S.I. 1972/1073 (N.I. 10). These powers are extended by Article 39 of the Welfare Reform and Pensions (Northern Ireland) Order 1999. S.I. 1999/3147 (N.I. 11)

[^f00018]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Arts.147, 168, Sch.3 para. 20, Sch.5 Pt. III, the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1) and Sch.1 para.41, the Proceeds of Crime Act 2002 (2002 c.29) Sch.11 para.23(3)

[^f00019]: Section 13 was amended by the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1), Sch.1 para.42, the Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005 No. 433) Sch.1 para.5, the Child Support, Pensions and Social Security Act (Northern Ireland) (2000 c.4) sections.52, 67, Sch. 5 Pt. 1 para.1 and Sch.9 Pt.3(4), the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255) Art.261(2) and the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.)) section 12(2)

[^f00020]: Section 105 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Art 55 and para 22 of Schedule 1 to S.R. 2005 No. 433

[^f00021]: Section 11A was inserted by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) Art.29(3)

[^f00022]: Under section 9 of the Act the change in prices to be applied in a period is the percentage increase or decrease as a Department order under that section may specify in relation to the period.

[^f00023]: S.R. 1999 No. 471; regulation 2 was amended by S.R. 2002 No. 355 and S.R. 2006 No. 372

[^f00024]: There are amendments to section 279(1) but none are relevant

[^f00025]: Section 1 was amended by Article 216 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), Part 3(2) of Schedule 27 to the Finance Act 2007 (c.11) and regulation 2(2) of the Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007 (S.R. 2007 No. 457)

[^f00026]: S.R. 2002 No .377

[^f00027]: The definition of “pension credit” was inserted by paragraph 50(3) of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)

[^f00028]: See section 18(2) of the Act for the meaning of “existing scheme”

[^f00029]: Article 25 was amended by the Civil Partnership Act 2004 (c.33) Schedule 29 paragraph 110

[^f00030]: Article 3 was amended by the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) Arts. 262(2) to (4), Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745) Article 16(2), Pensions Act (Northern Ireland) 2008 (c.1 (N.I.)) s.13 and 19, Schedule 4 paragraph 37 and Schedule 6 Part 6

[^f00031]: 1992 c.7 Section 167ZL was inserted by Article 6 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))

[^f00032]: Sections 167ZA and 167ZB were inserted by Article 5 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)). Subsections (1) of those sections were amended by the Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947 (N.I. 16)) Schedule 1 paragraphs 11 and 12

[^f00035]: See paragraph 1 of Schedule 1 to the Act for the meaning of “civil servants”

[^f00036]: Schedule 1 was last amended by S.R 2013 No. 90

[^f00037]: Article 3(3A) was inserted by the Public Service Pensions Act (Northern Ireland) 2014 (c.2) Schedule 9 paragraphs 1 and 2

[^f00038]: ()See section 4(6) of the Act which sets out when statutory pension schemes are “connected”

[^f00040]: ()See section 5(8) of the Act for the meaning of “pension board”

[^f00041]: ()See section 5(7) of the Act for the meaning of “employer representatives” and “member representatives”

[^f00042]: 2001 c.6

[^f00043]: See Schedule 1, paragraph 1 to the Act for the meaning of “civil servants”

[^f00044]: See section 5(6) of the Act for the meaning of “conflict of interest”

[^f00045]: ()See section 7(6) of the Act for the meaning of “scheme advisory board”

[^f00046]: See section 7(5) of the Act for the meaning of “conflict of interest”

[^f00047]: S.R. 2010 No. 122; regulation 12 was amended by regulation 2(7) of the Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012 No. 232)

[^f00048]: 2008 c.13. Section 5 was amended by the Pensions Act (Northern Ireland) 2012 (c.3 (N.I.)) sections 5(2) to (4), 6(3) and (4) and 7(3) and regulation 2(1) of the Automatic Enrolement (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (S.R. 2014 No. 81)

[^f00049]: ()1996 c.14

[^f00050]: The same option proportion must be specified for accrued standard earned pension and accrued added pension. See regulation 66

[^f00051]: Regulation 139 provides for extinguishment of rights following the refund of all members’ contributions and payments for extra pension made by the member. Regulation 147 provides for extinguishment of rights following the making of a transfer value payment

[^f00052]: Part 4A was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 S.I. 1999/3147 (N.I. 11)

[^f00053]: Regulation 139 provides for extinguishment of rights following the refund of all members’ contributions and payments for extra pension made by the member. Regulation 147 provides for extinguishment of rights following the making of a transfer value payment

[^f00054]: Regulation 35 provides for the calculation of an amount of accrued earned pension. This amount forms the basis for determining the amount of full retirement earned pension under regulation 52. The annual rate of full retirement earned pension in relation to active members is calculated under regulation 61

[^f00055]: Section 241 was amended by the Finance Act 2006 (c.25) Schedule 21 paragraphs 2 and 9, the Finance Act 2007 (c.11) Schedule 19 paragraphs 1 and 15 and the Finance Act 2011 (c.11) Schedule 16 paragraphs 62 and 74

[^f00056]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213) Arts.147, 168, Sch.3 para. 20, Sch.5 Pt. III, the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1) and Sch.1 para.41 and the Proceeds of Crime Act 2002 (2002 c.29) Sch.11 para.23(3)

[^f00057]: Paragraph 15(3) was amended by S.I. 2005/3229

[^f00058]: Section 167 was amended by the Finance Act 2007 (c.11) Schedule 20 paragraph 22 and the Finance Act 2011 (c.11) Schedule 16 paragraph 11. See also Part 2 of Schedule 28 to that Act for the meaning of expressions used in section 167

[^f00059]: S.R. 2000 No. 146; regulation 7 was amended by S.R. 2009 No. 115

[^f00060]: ()Regulation 94 provides for the option to buy out early payment reduction

[^f00061]: Number 26 of 1995 of the Acts of the Oireachtas of the Republic of Ireland

[^f00062]: An active member’s account is closed under regulation 45 when a full retirement pension becomes payable

[^f00063]: Section 13 was amended by the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1), Sch.1 para.42, the Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005 No. 433) Sch.1 para.5, the Child Support, Pensions and Social Security Act (Northern Ireland) (2000 c.4) sections.52, 67, Sch. 5 Pt. 1 para.1 and Sch.3 Pt.3(4), the Pensions (Northern Ireland) Order 2005 (S.R. 2005 No. 255) Art.261(2) and the Pensions Act (Northern Ireland) 2008 (c.1.(N.I.))

[^f00064]: ()1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”

[^f00065]: Paragraph 14 was amended by the Finance Act 2011 (c.11) Schedule 16 paragraphs 32 and 34

[^f00066]: Section 206 was amended by the Finance Act 2011 (c.11) Schedule 16 paragraph 41 and the Finance Act 2013 (c.29) Schedule 46 paragraphs 119 and 123

[^f00067]: Note: if P is a partial retiree, a lump sum death benefit is payable only under regulation 130 (death in service)

[^f00068]: Section 8(2) was amended by the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13)) Art.3(5) and the Welfare Reform and Pensions (Northern Ireland) Order 1999 (1999 N.I. 11) Art.36(1) and (3)(b). Section 8(2) of the Pensions (Increase) Act (Northern Ireland) 1971 may be applied subject to modifications, adaptations and exceptions as may be specified in regulations under section 5(3) of that Act

[^f00069]: Part 4A was inserted by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) Article 34

[^f00071]: Section 205 was amended by Finance Act 2013 (c.29) Schedule 46 paragraphs 119 and 121 and S.I. 2010/536

[^f00072]: Chapter 5 of Part 4 of the Pension Schemes (Northern Ireland) Act 1993 was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I 2005/255)

[^f00073]: Section 93 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213) Art.165 Sch.4 para.6 and the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4) section 52 and Sch.5 para.5(1)

[^f00074]: Section 169(2) was amended by Finance Act 2013 (c.29) section 53(2) and (3)

[^f00075]: Section 91(2)(c) was amended by S.I. 2001/3649, Arts.133

[^f00076]: Section 92(2) was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213) Art.147 and Sch.3 para.53(a), the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147) Arts.17,76, Sch.2 para.2(2)(b) and Sch.10 Pt 1, the Pensions Act (Northern Ireland) 2008 (2008 c.1) sections 13,19 ,Sch.4 para.29 and Sch.6 Pt.6 and the Pensions (2008 No.2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012 No. 124) Art.4(14)(a)

[^f00077]: Regulation 6(3) of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 619) provides that a member may not make a second application within this period unless the rules of the scheme provide otherwise.

[^f00078]: ()See regulation 64 (exercise of partial retirement option). A member who is partially retired may be both an active member and a pensioner member

[^f00079]: S.R. 1997 No.153; regulation 2 was amended by, S.R. 2005 No. 171, S.R. 2006 No. 141, S.I. 2006/744 and S.R. 2009 No. 365

[^f00080]: Paragraph 7 was amended by Finance Act 2011 (c.11 ) Schedule 16 paragraphs 23 and 29 and Schedule 18 paragraphs 1, 3 and 4 and S.I. 2006/572

[^f00081]: Paragraph 20 was amended by Finance Act 2011 (c.11) Schedule 16 paragraphs 32 and 39 and Schedule 18 paragraphs 1, 3 and 6

[^f00082]: S.R 2000 No. 146; regulation 3 was substituted by S.R. 2009 No. 365

[^f00083]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) Arts.147, 168, Sch.3 para. 20, Sch.5 Pt. III, the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1) and Sch.1 para.41, the Proceeds of Crime Act 2002 (2002 c.29) Section 456, Schedule.2 para 23(3)

[^f00084]: Subsection 5(2B) was inserted by the Pensions (Northern Ireland) Order 1995,( S.I. 1995/3213 (N.I. 22)) Article 133(3) and amended by the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, No. 671, Sch.1 paragraph 38(2)

[^f00085]: 1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”

[^f00086]: S.R. 1996 No. 493. Regulation 60 was substituted by S.I. 2006/744 and amended by S.R. 2006 No. 223, S.R. 2009 No. 365 and S.R. 2010 No. 108

[^f00087]: Section 13 was amended by the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) Art.3(1), Sch.1 para.42, the Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.I. 2005/433) Sch.1 para.5, the Child Support, Pensions and Social Security Act (Northern Ireland) (2000 c.4) sections.52, 67, Sch. 5 Pt. 1 para.1 and Sch.3 Pt.3(4), the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255) Art.261(2) and the Pensions Act (Northern Ireland) 2008 (c.1.(N.I.))

[^f00088]: 1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”

[^f00089]: The definition of “transfer credits” in Article 121(1) was amended by the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), Art.290(1), Sch.10 para. 63(1) and (2)

[^f00090]: Article 89(5)(d) was amended by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) Schedule 9 para.46(1) and (4). See S.R. 1997 No. 153 which prescribes the transfer credits

[^f00091]: Section 216(1) was amended by the Finance Act 2005 (c.7) Schedule 10 paragraphs 1, 31 and 42; the Finance Act 2006 (c.25) Schedule 23 paragraphs 1 and 30; the Finance Act 2008 (c.9) Schedule 29 paragraphs 1, 4 and 5; and the Finance Act 2011 (c.11) Schedule 16 paragraphs 43, 62, 73 and 104

[^f00092]: 2004 c.12; section 237B was inserted by the Finance Act 2011 (c.11), Schedule 17, paragraph 15 and was amended by the Finance Act 2013 (c.29), Schedule 46, paragraphs 119 and 129

[^f00093]: ()Added pension which increases the member’s retirement benefits is payable to the member as part of the member’s full retirement pension or partial retirement pension in accordance with the provisions of Part 6 of these Regulations

[^f00094]: ()1992 c.7

[^f00095]: ()Under paragraph 4(a) (limit on elections), a member may not exercise an added pension option if the value of an effective pension age option exceeds the overall limit of extra pension

[^f00096]: 1992 c.7

[^f00097]: Article 3(3A) was inserted by the Public Service Pensions Act (Northern Ireland) 2014 (c.2) section.29; Schedule 9 paragraphs 1 and 2

Editorial notes

[^key-b5c4b1a7595a70d6d4064be98fc80cf2]: Reg. 1 in operation at 18.12.2014, see reg. 1(2)

[^key-b9a0d95ce359b543184b3ebe69fb67de]: Reg. 2 in operation at 18.12.2014, see reg. 1(2)

[^key-cf32be69b42d4381e356f1d10a66d088]: Reg. 138 in operation at 18.12.2014, see reg. 1(2)

[^key-5ed7210d3b3243f63d24877f249d17c2]: Reg. 182 in operation at 18.12.2014, see reg. 1(2)

[^key-b958589c15b44f463a8626258eb379c9]: Sch. 1 para. 1 in operation at 18.12.2014, see reg. 1(2)

[^key-513c6007602b0effacaef439a9442f14]: Sch. 1 para. 2 in operation at 18.12.2014, see reg. 1(2)

[^key-4859e6c41cdfe53fbcbdf650803fb763]: Sch. 1 para. 3 in operation at 18.12.2014, see reg. 1(2)

[^key-60e6b665961c03bd9f0b957632d82bfc]: Sch. 1 para. 4 in operation at 18.12.2014, see reg. 1(2)

[^key-f8a45720c19a58ba4db108a51661d2cf]: Sch. 1 para. 5 in operation at 18.12.2014, see reg. 1(2)

[^key-7aa12ffa1f24ff1f3b036e7b8fa7fe53]: Sch. 1 para. 6 in operation at 18.12.2014, see reg. 1(2)

[^key-538cdbaf2a25f4da18c1c294d10343bc]: Sch. 1 para. 7 in operation at 18.12.2014, see reg. 1(2)

[^key-c0b566f883995e92b36266ae9c86e34c]: Sch. 1 para. 8 in operation at 18.12.2014, see reg. 1(2)

[^key-1474f0f78c55238ded526a0445d09abf]: Sch. 1 para. 9 in operation at 18.12.2014, see reg. 1(2)

[^key-327fff135eb628c9d9596fbb7c2db2e7]: Sch. 1 para. 10 in operation at 18.12.2014, see reg. 1(2)

[^key-815544178cd75e2aea08990956e53815]: Sch. 1 para. 11 in operation at 18.12.2014, see reg. 1(2)

[^key-8e6e78b6ad44e7c8aaec7be7bdf4fc42]: Sch. 1 para. 12 in operation at 18.12.2014, see reg. 1(2)

[^key-1762996ac383562587f0234d1743879e]: Sch. 1 para. 13 in operation at 18.12.2014, see reg. 1(2)

[^key-2667994ff1df5d668e5f7b87aab646a6]: Sch. 1 para. 14 in operation at 18.12.2014, see reg. 1(2)

[^key-4e13b0e5c6ae20f9e8cb0ef308605f53]: Sch. 1 para. 15 in operation at 18.12.2014, see reg. 1(2)

[^key-abd25fe8efd06ca6bef358a6f0d16dcd]: Sch. 1 para. 16 in operation at 18.12.2014, see reg. 1(2)

[^key-9a749f372be19bd49989676725cdc7af]: Sch. 1 para. 17 in operation at 18.12.2014, see reg. 1(2)

[^key-4f40a2ab8097d12222175a8cd35c62f4]: Sch. 1 para. 18 in operation at 18.12.2014, see reg. 1(2)

[^key-7ea235b8862ee5a949bb5e64dc013843]: Sch. 1 para. 19 in operation at 18.12.2014, see reg. 1(2)

[^key-37150f78b6d4e4b01f473cea9cfeab45]: Sch. 1 para. 20 in operation at 18.12.2014, see reg. 1(2)

[^key-8f1d1d64edd8abea38ae808d58309afd]: Sch. 1 para. 21 in operation at 18.12.2014, see reg. 1(2)

[^key-c374f4697fa3966ebcca86085dff7eb4]: Sch. 1 para. 22 in operation at 18.12.2014, see reg. 1(2)

[^key-0c62a501b4931ad4879f5e182a7474c5]: Sch. 1 para. 23 in operation at 18.12.2014, see reg. 1(2)

[^key-1fbe62e7a7680d14aadb043383881c51]: Sch. 1 para. 24 in operation at 18.12.2014, see reg. 1(2)

[^key-68b2aead1b1fff80f7b5a8f79a602c5b]: Sch. 1 para. 25 in operation at 18.12.2014, see reg. 1(2)

[^key-39e3d6e942f0847374e5a0c4e329cfe3]: Sch. 1 para. 26 in operation at 18.12.2014, see reg. 1(2)

[^key-26d580c3572acf23cf6d065806da2f1d]: Sch. 1 para. 27 in operation at 18.12.2014, see reg. 1(2)

[^key-72f6dda1cfc979269c3459f18ec757a0]: Sch. 1 para. 28 in operation at 18.12.2014, see reg. 1(2)

[^key-505a773ce3a6f77bbb8a157bd70aefff]: Sch. 1 para. 29 in operation at 18.12.2014, see reg. 1(2)

[^key-fb0a3e1de11419fbcd67bb0b85b9de1b]: Sch. 1 para. 30 in operation at 18.12.2014, see reg. 1(2)

[^key-b4afa0657f0d89ff507871c55fd30e2f]: Sch. 1 para. 31 in operation at 18.12.2014, see reg. 1(2)

[^key-ea6c75985856067a860e47888caa6754]: Sch. 1 para. 32 in operation at 18.12.2014, see reg. 1(2)

[^key-216ec1b4d45a70ccfedd04dc8a53eb76]: Sch. 1 para. 33 in operation at 18.12.2014, see reg. 1(2)

[^key-9191dbc950acf14a2cf42330edec8510]: Sch. 2 para. 1 in operation at 18.12.2014, see reg. 1(2)

[^key-dea1bc0d201fc6bd22be12b887eee9bf]: Sch. 2 para. 2 in operation at 18.12.2014, see reg. 1(2)

[^key-1d7ad1123f3b22083c4670c54c11a541]: Sch. 2 para. 3 in operation at 18.12.2014, see reg. 1(2)

[^key-ba11462f6a09cedb770599a82ee67991]: Sch. 2 para. 4 in operation at 18.12.2014, see reg. 1(2)

[^key-871c31da7daa36a68e4c858394785b51]: Sch. 2 para. 5 in operation at 18.12.2014, see reg. 1(2)

[^key-e3eb44a3c0e3b24d969d46036524eba7]: Sch. 2 para. 6 in operation at 18.12.2014, see reg. 1(2)

[^key-6765cbe8b3edd1f3c073f51738cc8582]: Sch. 2 para. 7 in operation at 18.12.2014, see reg. 1(2)

[^key-294ae1cf73e5c575c0089daf2233576f]: Sch. 2 para. 8 in operation at 18.12.2014, see reg. 1(2)

[^key-07308baf9fc278e1ff0ec707ac1d378a]: Sch. 2 para. 9 in operation at 18.12.2014, see reg. 1(2)

[^key-f6a5125350e5331c37a66b848a65b953]: Sch. 2 para. 10 in operation at 18.12.2014, see reg. 1(2)

[^key-7799830ac263691f2ce82a19d4583e09]: Sch. 2 para. 11 in operation at 18.12.2014, see reg. 1(2)

[^key-404c9e42e42cad78e6d040f53f923efa]: Sch. 2 para. 12 in operation at 18.12.2014, see reg. 1(2)

[^key-b34e90863649e16d76fb902d5a9d6717]: Sch. 2 para. 13 in operation at 18.12.2014, see reg. 1(2)

[^key-4721190e23fdc60d8e13e276ae0b95f6]: Sch. 2 para. 14 in operation at 18.12.2014, see reg. 1(2)

[^key-38b625322aaee63dcefd39bdb4a22d26]: Sch. 2 para. 16 in operation at 18.12.2014, see reg. 1(2)

[^key-cf4093d3dc0a73f84707e3a76b272250]: Sch. 2 para. 17 in operation at 18.12.2014, see reg. 1(2)

[^key-924a8bc475f7c477ab9a5788010ce4f3]: Sch. 2 para. 18 in operation at 18.12.2014, see reg. 1(2)

[^key-6ac119fb7302dc393ad9b418910784a7]: Sch. 2 para. 19 in operation at 18.12.2014, see reg. 1(2)

[^key-07e97f741b6e6b4dd6614a59cb96e56b]: Sch. 2 para. 20 in operation at 18.12.2014, see reg. 1(2)

[^key-5d105ee03a8a099ba93311a956adbe97]: Sch. 2 para. 21 in operation at 18.12.2014, see reg. 1(2)

[^key-e7b33c24c57327dc0cc773df34ba221a]: Sch. 2 para. 22 in operation at 18.12.2014, see reg. 1(2)

[^key-524c94e988f1a666c603ea3dbcb4d424]: Sch. 2 para. 23 in operation at 18.12.2014, see reg. 1(2)

[^key-1a1c99345ee5cccc824e7c74f5d9bfc5]: Sch. 2 para. 25 in operation at 18.12.2014, see reg. 1(2)

[^key-1511d7408dd89309c306b74cc72fca55]: Sch. 2 para. 26 in operation at 18.12.2014, see reg. 1(2)

[^key-4a2b4f5bb1d398a7b5d0a3fc38d402f4]: Sch. 2 para. 27 in operation at 18.12.2014, see reg. 1(2)

[^key-04b23a73f172e3bf02e0de2e0cd3edeb]: Sch. 2 para. 28 in operation at 18.12.2014, see reg. 1(2)

[^key-83267ab4178ba3bee4ffe7bcd7e45774]: Sch. 2 para. 29 in operation at 18.12.2014, see reg. 1(2)

[^key-c0ae2c51ec907c44bb95cf74b7f7cd59]: Sch. 2 para. 30 in operation at 18.12.2014, see reg. 1(2)

[^key-90e78f9a3c970bcb12f949946e3cf087]: Sch. 2 para. 31 in operation at 18.12.2014, see reg. 1(2)

[^key-acdfd1489fc529c1a51e41a1646c5146]: Sch. 2 para. 32 in operation at 18.12.2014, see reg. 1(2)

[^key-6f654e0018a22f9852dc05a5f784bc96]: Sch. 2 para. 33 in operation at 18.12.2014, see reg. 1(2)

[^key-6bdaa3ceae62934c41c6efccd740cd7d]: Sch. 2 para. 34 in operation at 18.12.2014, see reg. 1(2)

[^key-5e1db7c1e8251c06011eae3e81319cdc]: Sch. 2 para. 35 in operation at 18.12.2014, see reg. 1(2)

[^key-299c0fbc18a71f79451d7d9e842c5e23]: Sch. 2 para. 36 in operation at 18.12.2014, see reg. 1(2)

[^key-786412dd37abff341acf3835546a72c4]: Sch. 2 para. 37 in operation at 18.12.2014, see reg. 1(2)

[^key-1607949f18bd92cc516cbfc9cee518e7]: Sch. 2 para. 38 in operation at 18.12.2014, see reg. 1(2)

[^key-200350e9403f48cc500635acbddb1fe4]: Sch. 2 para. 39 in operation at 18.12.2014, see reg. 1(2)

[^key-51d471b7b7a82c62ddfb79c2200f059b]: Sch. 2 para. 40 in operation at 18.12.2014, see reg. 1(2)

[^key-29c1a440539647ee4a1eb9681ebdb8b8]: Sch. 2 para. 41 in operation at 18.12.2014, see reg. 1(2)

[^key-5ff478653201f643539a8e4da410df17]: Sch. 2 para. 42 in operation at 18.12.2014, see reg. 1(2)

[^key-b6ac8d146ca4d96eb6ae5f3117dad1d5]: Sch. 2 para. 43 in operation at 18.12.2014, see reg. 1(2)

[^key-f250a89d8e0bb0621a654aaa69b178ab]: Sch. 2 para. 44 in operation at 18.12.2014, see reg. 1(2)

[^key-cfe6bc48c4f87768695e782d17a8a3fc]: Sch. 2 para. 45 in operation at 18.12.2014, see reg. 1(2)

[^key-348df7024a1709c577b70abdd4d182ad]: Sch. 2 para. 46 in operation at 18.12.2014, see reg. 1(2)

[^key-b84bc92455032c3fc1956ceb71ef460b]: Reg. 25 in operation at 1.4.2015, see reg. 1(3)

[^key-02ca1ce0af0cedc7121724dce05cfd00]: Reg. 27 in operation at 1.4.2015, see reg. 1(3)

[^key-a7112afa167c9c5829d328851b530fd1]: Reg. 28 in operation at 1.4.2015, see reg. 1(3)

[^key-7679077d164e1311e2438ab421798768]: Reg. 59 in operation at 1.4.2015, see reg. 1(3)

[^key-5b2cf654ce41ecec96f292c9fbd4a3ab]: Reg. 87 in operation at 1.4.2015, see reg. 1(3)

[^key-47cedb3e091ec7b97bbed81f07a3800d]: Reg. 88 in operation at 1.4.2015, see reg. 1(3)

[^key-392f1c583bb9dfcb48a362c359ec094c]: Reg. 89 in operation at 1.4.2015, see reg. 1(3)

[^key-5b30f068ce635605e64cda84f7978310]: Reg. 107 in operation at 1.4.2015, see reg. 1(3)

[^key-98ff75418c66d272443257b576655d3a]: Reg. 110 in operation at 1.4.2015, see reg. 1(3)

[^key-c976e42cda7f1fd93a2c7a5293232f98]: Reg. 128 in operation at 1.4.2015, see reg. 1(3)

[^key-4382b1a3751aec2b14d271837f452af5]: Reg. 129 in operation at 1.4.2015, see reg. 1(3)

[^key-e63f048c5358cc8255ee1526a607405e]: Reg. 130 in operation at 1.4.2015, see reg. 1(3)

[^key-f9a231349eb37b7a1addab2fa4d70044]: Reg. 131 in operation at 1.4.2015, see reg. 1(3)

[^key-6fb39d10bfa9c3569c8cbda5281e56dc]: Reg. 150 in operation at 1.4.2015, see reg. 1(3)

[^key-8d0eff15df2b9da3ede820d74771ef7f]: Reg. 134 in operation at 1.4.2015, see reg. 1(3)

[^key-8f4bd721dea78cf16dd13923163ce58e]: Reg. 3 in operation at 1.4.2015, see reg. 1(3)

[^key-398b8a053ef6ef8c436732b24f4ba10b]: Reg. 4 in operation at 1.4.2015, see reg. 1(3)

[^key-8b3f0d77c78825abdde503bfe8b54868]: Reg. 13 in operation at 1.4.2015, see reg. 1(3)

[^key-c326bf2bac25242a40736099bce1cc3c]: Reg. 16 in operation at 1.4.2015, see reg. 1(3)

[^key-dcf585191604958e0e1c5d3175248e9f]: Reg. 21 in operation at 1.4.2015, see reg. 1(3)

[^key-8a2d941a83116ff3ae8688bd031600ae]: Reg. 22 in operation at 1.4.2015, see reg. 1(3)

[^key-34c1b48f450f0a10e8fc15a2679205cb]: Reg. 23 in operation at 1.4.2015, see reg. 1(3)

[^key-9431dddfd0e5753868cbbe8470487e84]: Reg. 26 in operation at 1.4.2015, see reg. 1(3)

[^key-503fd2d022931fea9f6381ccd0c9ed81]: Reg. 32 in operation at 1.4.2015, see reg. 1(3)

[^key-9831d8894315e4811c6f0478a5e3d136]: Reg. 41 in operation at 1.4.2015, see reg. 1(3)

[^key-e165efebaa97b5856d2afd331d717e05]: Reg. 42 in operation at 1.4.2015, see reg. 1(3)

[^key-1648ceca910447c596cff89039ea2052]: Reg. 43 in operation at 1.4.2015, see reg. 1(3)

[^key-ac8a5f1d980c2925926ceed9a3c43252]: Reg. 54 in operation at 1.4.2015, see reg. 1(3)

[^key-46ec53e85c11c099ded0ca4ac009924b]: Reg. 72 in operation at 1.4.2015, see reg. 1(3)

[^key-60cdd6f7afa123a2eb1e78341fd59434]: Reg. 74 in operation at 1.4.2015, see reg. 1(3)

[^key-e64ccfc708ff55bde9e2c395436b4f74]: Reg. 76 in operation at 1.4.2015, see reg. 1(3)

[^key-03073fc99f9099d19d862926406da370]: Reg. 80 in operation at 1.4.2015, see reg. 1(3)

[^key-7bf221e5bfbb65570e496fe3c2dedd32]: Reg. 96 in operation at 1.4.2015, see reg. 1(3)

[^key-729029e72b80acc28e7c47dfc6e2b9bb]: Reg. 100 in operation at 1.4.2015, see reg. 1(3)

[^key-4a8d2be441a9840cd77ef730363494e3]: Reg. 103 in operation at 1.4.2015, see reg. 1(3)

[^key-4e11028de44d892936f2ffabef500e10]: Reg. 104 in operation at 1.4.2015, see reg. 1(3)

[^key-71980e567f377d889728ce5f9ff86bfd]: Reg. 105 in operation at 1.4.2015, see reg. 1(3)

[^key-8124ee132da74685624784f561b1a314]: Reg. 108 in operation at 1.4.2015, see reg. 1(3)

[^key-54d0749ca19f1c83637aa6e087b35955]: Reg. 120 in operation at 1.4.2015, see reg. 1(3)

[^key-99d209886e2a33a6319ce4151888e0a1]: Reg. 135 in operation at 1.4.2015, see reg. 1(3)

[^key-9ce97991f32214140705646352757ae8]: Reg. 136 in operation at 1.4.2015, see reg. 1(3)

[^key-8c0b7e0a8897e59afc2090dad32146af]: Reg. 139 in operation at 1.4.2015, see reg. 1(3)

[^key-4ae7a95817116c5c0a964c1898aebd50]: Reg. 140 in operation at 1.4.2015, see reg. 1(3)

[^key-27b11fa84a883e31ad2c882bc3cea836]: Reg. 142 in operation at 1.4.2015, see reg. 1(3)

[^key-3f2aebece34e07eb048632ae45a4df06]: Reg. 147 in operation at 1.4.2015, see reg. 1(3)

[^key-fa01278f842219d46c1d28c84f18b5bb]: Reg. 153 in operation at 1.4.2015, see reg. 1(3)

[^key-52f0dab1dde484aed3be31bc6911b038]: Reg. 158 in operation at 1.4.2015, see reg. 1(3)

[^key-5747ccb85a5fe192459108cd7cfb567c]: Reg. 161 in operation at 1.4.2015, see reg. 1(3)

[^key-f3d222c599a97c0881877de69d6cb82b]: Reg. 163 in operation at 1.4.2015, see reg. 1(3)

[^key-64cb78cd271c543a40ce5f15e017b32a]: Reg. 165 in operation at 1.4.2015, see reg. 1(3)

[^key-592cb0c2afa723b7e5f9cbc4d3d275dd]: Reg. 167 in operation at 1.4.2015, see reg. 1(3)

[^key-ec8bdaab1f3d1c9b0df847f64eb00250]: Reg. 173 in operation at 1.4.2015, see reg. 1(3)

[^key-7849d58d751c646edb61a02e374055df]: Reg. 174 in operation at 1.4.2015, see reg. 1(3)

[^key-4a384e3d8c02350cbe52e8e8fb985902]: Reg. 121 in operation at 1.4.2015, see reg. 1(3)

[^key-33fecf38ca3262659ed46863275066e3]: Reg. 5 in operation at 1.4.2015, see reg. 1(3)

[^key-86cb5e0067d21dc555ef61ae0f116a34]: Reg. 6 in operation at 1.4.2015, see reg. 1(3)

[^key-2a8d6982d654e0a045433f7a5c4c29a3]: Reg. 7 in operation at 1.4.2015, see reg. 1(3)

[^key-aa41110c085c4b2c586229175d4ab228]: Reg. 8 in operation at 1.4.2015, see reg. 1(3)

[^key-eb33de903379edd1145877eb29338f1d]: Reg. 9 in operation at 1.4.2015, see reg. 1(3)

[^key-01ac0e1abc714976a7be9826b2cb5bcd]: Reg. 10 in operation at 1.4.2015, see reg. 1(3)

[^key-c2d5b0ac743ed3ccaa59ca6e47103cf8]: Reg. 11 in operation at 1.4.2015, see reg. 1(3)

[^key-56373f011fa0b0d70be847b2bdc3a7d3]: Reg. 12 in operation at 1.4.2015, see reg. 1(3)

[^key-d45ad869a83212cc43cf2a4cbc19f50c]: Reg. 14 in operation at 1.4.2015, see reg. 1(3)

[^key-db2db43ea78b0a28641ba930fa9e900d]: Reg. 15 in operation at 1.4.2015, see reg. 1(3)

[^key-ffc6ec671e16827e7ac62e0475b7e844]: Reg. 17 in operation at 1.4.2015, see reg. 1(3)

[^key-65290c320bf72bca7bcfc3109062791e]: Reg. 18 in operation at 1.4.2015, see reg. 1(3)

[^key-e2ada3c7d70e671f9a7850bd9bb36627]: Reg. 19 in operation at 1.4.2015, see reg. 1(3)

[^key-ce80d262d43a66dc42b2fcffaefae526]: Reg. 20 in operation at 1.4.2015, see reg. 1(3)

[^key-9d7bd61ce4f7bd7298d47e957b4798a2]: Reg. 24 in operation at 1.4.2015, see reg. 1(3)

[^key-a0cd18465373471b0fdb69f74cf86009]: Reg. 29 in operation at 1.4.2015, see reg. 1(3)

[^key-70b9c41ed20c621300167ed692ce3cfa]: Reg. 30 in operation at 1.4.2015, see reg. 1(3)

[^key-bf11fb40f78f15402e9d753f0702561c]: Reg. 31 in operation at 1.4.2015, see reg. 1(3)

[^key-bcc64305ddcdadb0f01f414944bd1412]: Reg. 33 in operation at 1.4.2015, see reg. 1(3)

[^key-bd3f4f422ef1292086976ca6aa45d403]: Reg. 34 in operation at 1.4.2015, see reg. 1(3)

[^key-217f57fd30954be653a559f93e3e4437]: Reg. 35 in operation at 1.4.2015, see reg. 1(3)

[^key-94a5b78c27020bf4f80c2e1dc162c110]: Reg. 36 in operation at 1.4.2015, see reg. 1(3)

[^key-589f6f62090d7ee3b66298a250ca17bf]: Reg. 37 in operation at 1.4.2015, see reg. 1(3)

[^key-121f774dc17e8c14faaba604cb5531b1]: Reg. 38 in operation at 1.4.2015, see reg. 1(3)

[^key-789b8144a9308a4f26e4940e2c99be00]: Reg. 39 in operation at 1.4.2015, see reg. 1(3)

[^key-c9b923355ceea6b50a96baa96365d3ca]: Reg. 40 in operation at 1.4.2015, see reg. 1(3)

[^key-a3b0752636c2d10da3d401c20c1bc911]: Reg. 44 in operation at 1.4.2015, see reg. 1(3)

[^key-da6793cc17de0d684c7187d4e214f700]: Reg. 45 in operation at 1.4.2015, see reg. 1(3)

[^key-cf1ed279f477a69ae8003fa0b9182405]: Reg. 46 in operation at 1.4.2015, see reg. 1(3)

[^key-9483d7bb4e470fdb20686fe028df3ef4]: Reg. 47 in operation at 1.4.2015, see reg. 1(3)

[^key-e659bc004e6066b46184d138013888d1]: Reg. 48 in operation at 1.4.2015, see reg. 1(3)