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The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015

Type Ni-Statutory-Rule

Publication 2015-02-24

Last updated 2025-01-09

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(1) An active member on child-related leave must pay contributions at the contribution rate ascertained in accordance with regulation 118 (member contributions) multiplied by any pensionable pay received, including statutory pay but that pay does not include any amount that reduces the member's actual pensionable pay on account of possible entitlement to statutory pay.

(2) If an active member is on ordinary maternity leave, paternity leave or ordinary adoption leave and is not entitled to receive pensionable pay (including statutory pay) for any of that period, that member is treated for the purposes of these Regulations as if that member had paid contributions for that unpaid period under paragraph (1).

(3) An active member on additional maternity leave, ... additional adoption leave , shared parental leave , parental bereavement leave or parental leave who is not entitled to receive any pensionable pay (including statutory pay) for any of the period of child-related leave, may elect to pay contributions at the contribution rate ascertained in accordance with regulation 118 (member contributions) multiplied by the assumed pensionable pay that member is treated as receiving.

(4) An election to pay contributions may only be made before the end of the period of 30 days starting with the date on which that member returns to work after the period of child-related leave, or if the member does not return to work, the day on which the member ceases to be employed by the employer.

Deduction and payment of contributions

122

(1) The contributions required to be paid under regulation 118 (member contributions) may be deducted by the scheme employer from each instalment of pensionable pay as it becomes due unless another method of payment has been agreed between the scheme manager and the member.

(2) Contributions required to be paid under regulation 120(1) (contributions during absence from work on reserve forces service leave) may be deducted from any payment made under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 , to the extent that they are payable in respect of the same period.

(3) Contributions which the member has elected to pay, or is required to pay, under regulations 119 (contributions during absence from work due to illness, injury, trade dispute or authorised absence) and 121 (contributions during child-related leave) may be paid by a lump sum or by deduction from instalments of pensionable pay as agreed between the scheme manager and the member.

Schedule 1 (payments for added pension)

123

Schedule 1 has effect (including as to the deduction of payments for added pension).

CHAPTER 2 — Refund of member contributions

Refund of all member contributions and payments for extra pension made by member

124

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

(2) Any member contributions and payments resulting from the election to make additional pension contributions under Schedule 1 are refundable if —

(a) regulation 24 (opting out before the end of the first three months) applies; or

(b) the member ceases to be in pensionable service under this scheme and —

(i) the member has less than three months qualifying service,

(ii) if a transfer payment has been received by this scheme in relation to the member it was from another occupational pension scheme, and

(iii) the member has not reached GMP age under this scheme.

(3) If paragraph (2)(b) applies, the member is entitled to be paid an amount equal to the sum of any member contributions and payments for added pension made by the member, less an amount equal to the income tax payable under section 205 of the 2004 Act (short service refund lump sum charge) as a result of a refund of those contributions and payments.

(4) If all member contributions and payments for added pension made by the member are refunded under this regulation, the member's rights under this scheme in relation to the period of pensionable service are extinguished.

CHAPTER 3 — Employer contributions

Employer contributions

125

(1) The Department must determine after consultation with the scheme actuary the employer contribution rate.

(2) The Board as the employer of an active member of this scheme must pay contributions at the employer contribution rate on that member's pensionable earnings.

(3) The Board as the employer of an active member who is treated under regulation 27 (meaning of “assumed pensionable pay”) as receiving assumed pensionable pay must pay contributions at the employer contribution rate of the assumed pensionable pay that the member is treated as receiving.

(4) The Department must notify the scheme manager of the employer contribution rate and the date from which this will take effect.

(5) In these Regulations, “employer contribution” means the contributions payable under paragraph (2) or (3).

Employer additional contribution: ill health award

126

(1) Where a member (H) has retired with an entitlement to the immediate payment of a higher tier ill-health pension and a lower tier ill-health pension under regulation 73(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension), the Board must pay a higher tier ill-health additional contribution.

(2) The amount of the higher tier ill-health additional contribution is the amount determined and notified to the Board by the Department.

(3) Where a member (L) has retired with an entitlement to the immediate payment of a lower tier ill-health pension and without any entitlement to a higher tier ill-health pension, the Board must pay a lower tier ill-health additional contribution.

(4) The amount of the lower tier ill-health additional contribution is the amount determined and notified to the Board by the Department.

(5) The Board must pay the higher tier ill health additional contribution or the lower tier ill health additional contribution, as the case may be, in equal instalments due on:

(a) the date on which the member retires;

(b) 1st April of the financial year following the financial year in which the first instalment was paid;

Refund of employer additional contribution for ill health award following review

127

(1) Subject to paragraph (2), where the scheme manager has considered the entitlement of a member (P) to an ill-health award under regulation 76 (review of ill-health award or early payment of retirement pension) and as a consequence of that review the entitlement of P to either a higher tier ill-health pension or a lower tier ill-health pension has ceased, or the entitlement of P to both pensions has ceased, the scheme manager must pay the amount in paragraph (3) or (5), as the case may be, to the Board.

(2) Where the Board has paid all the instalments of higher tier ill-health additional contributions required by regulation 126 (employer additional contribution: ill health award), the scheme manager is not required to pay the Board the amount mentioned in paragraph (3).

(3) Where P, as a result of a review under regulation 76 (review of ill-health award or early payment of retirement pension), ceases to be entitled to a higher tier ill-health pension and remains entitled to a lower tier ill-health pension, the scheme manager must pay an amount equal to the difference between the instalments of higher tier ill-health additional contribution which have been paid under regulation 126(1) (employer additional contribution: ill-health award) and the instalments of the lower tier ill-health additional contribution which would have been required to be paid under regulation 126(3) (employer additional contribution: ill-health award) if only the lower tier ill-health pension had been payable (“the notional payment”).

(4) The scheme manager must determine the amount of the notional payment payable under paragraph (3).

(5) Where P, as a result of a review under regulation 76 (review of ill-health award or early payment of retirement pension), ceases to be entitled to a higher tier ill health pension and to a lower tier ill-health pension as the case may be and the Board has not paid all the instalments of higher tier ill-health additional contribution or lower tier ill-health additional contribution as required by regulation 126 (employer additional contribution ill-health award), the scheme manager must repay to the Board any instalments of higher tier ill-health additional contribution or lower tier ill-health additional contribution as the case may be, which have been paid in respect of P from the date that the entitlement ceased and no further instalments will be due in respect of P.

Employer additional contribution: employer initiated retirement

128

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PART 9 — Firefighters' Pension Fund

Interpretation of Part

129

In this Part—

“FPF” has the meaning given in regulation 130 (establishment of Firefighters' Pension Fund);

“estimate” means the information referred to in regulation 133(1)(a) and (b) (information to be provided to the Department);

“relevant financial year” means a financial year ending on or after 31st March 2016 in respect of which the scheme manager is required by regulation 133(1) to provide information to the Department;

“revised estimate” means the revised information referred to in regulation 133(4);

“the audited information” means—the audited accounts referred to in regulation 133(1)(d),any report by the auditor in relation to those accounts, andif the scheme manager revises the information referred to in regulation 133(1)(e) and (f), that revised information;

“the un-audited information” means the information referred to in regulation 133(1)(c), (e) and (f).

Establishment of Firefighters' Pension Fund

130

The Firefighters' Pension Fund (“FPF”) established and maintained by the scheme manager for the purposes of the FPS, and used by the scheme manager for payments and receipts required or authorised to be made under the NFPS must also be used for the purpose of payments and receipts required or authorised to be made under these Regulations.

Payments into the Firefighters' Pension Fund

131

The scheme manager must pay into the FPF—:

(a) any employer contribution paid by the Board which is required by regulation 125 (employer contributions);

(b) any employer additional contribution by the Board in respect of a higher tier ill health pension which is required by regulation 126(1) (employer additional contribution: ill-health award);

(c) any employer additional contribution paid by the Board in respect of a lower tier ill health pension which is required by regulation 126(3) (employer additional contribution: ill-health award);

(d) any employer additional contribution paid by the Board in respect of an employer initiated retirement which is required by regulation 128(1) (employer additional contribution: employer initiated retirement);

(e) any member contributions paid under regulation 118 (member contributions), regulation 119 (contributions during absence from work due to illness, injury, trade dispute or authorised absence), regulation 120 (contributions during absence from work on reserve forces service leave), or regulation 121 (contributions during child-related leave);

(f) any member contributions for added pension paid under Schedule 1 (payments for added pension);

(g) any club transfer value payment received; and

(h) any transfer value payment received.

Payments to be made from the Firefighters' Pension Fund

132

The scheme manager must make payments out of the FPF in respect of the following:

(a) any repayment of a member's contributions and payments required by regulation 124 (refund of all member contributions and payments for extra pension made by member);

(b) any refund of the amount of the employer additional contribution for an ill health award under regulation 127 (refund of employer additional contribution for ill health award following review);

(d) any club transfer value payment to be paid in respect of a member's accrued benefits in this scheme; and

(e) any transfer value payment required to be paid in respect of a member's accrued benefits in this scheme.

Information to be provided to the Department

133

(1) The scheme manager must for each financial year ending on or after 31 March 2016 (“relevant financial year”) send the following information in writing to the Department—

(a) the total amount that the scheme manager estimates will be payable out of the FPF in that financial year;

(b) the total amount that the scheme manager estimates will be payable into the FPF in that financial year;

(d) the audited accounts relating to the FPF for that financial year;

(e) the total amount paid out of the FPF in that financial year;

(f) the total amount paid into the FPF in that financial year.

(2) The information in paragraph (1) must be sent in the form specified in writing by the Department.

(3) Subject to paragraph (7), the scheme manager must send the estimate for each relevant financial year to the Department by such date before the start of the relevant financial year as the Department, may, in writing, specify.

(4) If the scheme manager revises any of the information sent in the estimate, the scheme manager may send the revised information (“the revised estimate”) to the Department by such date during the relevant financial year as the Department may, in writing, specify.

(5) The scheme manager must send the un-audited information to the Department by such date after the end of the relevant financial year as the Department may, in writing, specify.

(6) The scheme manager must send the audited information to the Department by such date after the end of the financial year as the Department may, in writing, specify.

(7) In relation to the relevant financial year ending on 31 March 2016 the scheme manager must send the estimate to the Department as soon as practicable after the start of that financial year.

Estimated deficits

134

(1) Where, having taken into account the estimate, and any other relevant information, it appears to the Department that the total amount likely to be payable out of the FPF in the relevant financial year will exceed the total amount likely to be payable into that FPF in that year, the Department must pay an amount to the scheme manager equal to 80% of the likely deficit.

(2) Where, having taken into account any revised estimate and any other relevant information, it appears to the Department that—

(a) the total amount likely to be payable out of the FPF in the relevant financial year will exceed the total amount likely to be paid into the FPF in that year; and

(b) 80% of the likely deficit is more than—

(i) the amount paid or payable by the Department to the scheme manager under paragraph (1) of this regulation in relation to the relevant financial year, or

(ii) where no such amount was paid or payable by the Department, zero,

the Department may pay to the scheme manager such amount as the Department thinks fit.

(3) Where the Department has paid an amount to a scheme manager under paragraphs (1) and (2), the total of these amounts must not exceed 80% of the deficit of the FPF for that year.

(4) Where the Department pays an amount to a scheme manager under paragraph (2), any amount paid or payable by that scheme manager to the Department in relation to the relevant financial year under regulation 135(1) (estimated surpluses) must not be paid, or if paid, the Department must repay it.

(5) The Department must make the payment to the scheme manager under paragraph (1) before the end of July of the relevant financial year or as soon as practicable thereafter.

(6) Where the Department makes a payment under paragraph (2) or a repayment under paragraph (4), the payment or repayment must be made before the end of the relevant financial year or as soon as reasonably practicable thereafter.

Estimated surpluses

135

(1) Where, having taken into account the estimate, and any other relevant information, it appears to the Department that the total amount likely to be paid into the FPF in the relevant financial year will exceed the total amount likely to be payable out of that FPF in that year, the Department must require the scheme manager to pay to the Department an amount equal to 80% of the likely surplus.

(2) Where, having taken into account any revised estimate and any other relevant information available, it appears to the Department that—

(a) the total amount likely to be paid into the FPF in the relevant financial year will exceed the total amount likely to be payable out of the FPF in that year; and

(b) 80% of the likely surplus is more than—

(i) the amount paid or payable by the scheme manager to the Department under paragraph (1) in relation to the relevant financial year; or

(ii) where no such amount was paid or payable by the scheme manager, zero,

the Department may require the scheme manager to pay to the Department such amount as the Department may by notice in writing specify.

(3) Where the scheme manager has paid an amount to Department under paragraphs (1) and (2), the total of these amounts must not exceed 80% of the likely surplus of the FPF for that year.

(4) Where the Department requires the scheme manager to pay an amount under paragraph (2), any amount paid or payable by the Department to the scheme manager in relation to the relevant financial year under regulation 134(1) (estimated deficits) must not be paid, or if paid, the scheme manager must repay it.

(5) The Department must give to the scheme manager, on or before 3rd March of the relevant financial year, written notice of the amount of any payment or repayment that the Department requires the scheme manager to make under paragraph (1), (2) or (4).

(6) Where the scheme manager is required to make a payment under paragraphs (1) or (2) or to make a repayment under paragraph (4), the payments must be made before the end of the relevant financial year or as soon as reasonably practicable thereafter.

Actual deficits

136

(1) Where, having taken into account the un-audited information, and any other relevant information available, it appears to the Department that the total amount likely to be payable out of the FPF in the relevant financial year exceeds the total amount likely to be paid or payable to the FPF in that year—

(a) where the likely deficit (“the un-audited deficit”) exceeds the total of any amount paid or payable to the scheme manager in relation to that year under of regulation 134(1) or (2) (estimated deficits) (“the regulation 134 total”), the Department must pay to the scheme manager the amount of the un-audited deficit less the regulation 134 total;

(b) where the un-audited deficit is less than the regulation 134 total, the amount of the regulation 134 total less the un-audited deficit is not payable under of regulation 134(1) or (2) and, if already paid, the scheme manager must repay that amount to the Department;

(c) where no amount was paid or payable by the Department to the scheme manager in relation to the relevant financial year under regulation 134(1) or (2), the Department must pay to the scheme manager the amount of the un-audited deficit; and

(d) any amount paid or payable to the Department in relation to that year under regulation 135(1) or (2), is not payable and, if already paid, the Department must repay it to the scheme manager.

(2) Where, having taken into account the audited information and any other relevant information available, it appears to the Department that the total amount paid or payable out of the FPF in the relevant year exceeds the total amount paid or payable into that FPF in that year—

(a) where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the scheme manager in relation to that year under paragraph (1)(a) or (c) or regulation 134(1) or (2) (“the un-audited total”), the Department must pay to the scheme manager the amount of the audited deficit less the un-audited total;

(b) where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit is not payable under paragraphs (1)(a) or (c) or regulation 134(1) or (2) (estimated deficits) and, if already paid, the scheme manager must repay it to the Department ;

(c) where no amount was paid or payable by the Department to the scheme manager in relation to the relevant financial year under paragraphs (1)(a) or (c) or regulation 134(1) or (2), the Department must pay to the scheme manager the amount of the audited deficit, and

(d) any amount paid or payable to the Department in relation to the relevant financial year under regulation 135(1) or (2) or regulation 137(1)(a) or (c) is not payable and, if already paid, the Department must repay it to the scheme manager.

(3) Where the Department, or the scheme manager, as the case may be, is required to make a payment or repayment under paragraph (1), it must be made before the end of July in the financial year following the relevant financial year (“the second year”) or as soon as reasonably practicable thereafter.

(4) Where the Department or the scheme manager, as the case may be, is required to make a payment or repayment under paragraph (2), it must be made before the end of July in the financial year following the second year or as soon as reasonably practicable thereafter.

Actual surpluses

137

(1) Where, having taken into account the un-audited information, and any other relevant information available, it appears to the Department that the total amount paid into the FPF in the relevant financial year exceeds the total amount paid out of that FPF in that year—

(a) where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to the Department by the scheme manager in relation to that year under regulation 135(1) or (2) (“the regulation 135 total”), the Department must require the scheme manager to pay to the Department the amount of the un-audited surplus less the regulation 135 total.

(b) where the un-audited surplus is less than the regulation 135 total, the amount of the regulation 135 total less the un-audited surplus is not payable under regulation 135(1) or (2) and, if already paid, the Department must repay it to the scheme manager;

(c) where no amount was paid or payable to the Department by the scheme manager in relation to the relevant financial year under regulation 135(1) or (2), the Department must require the scheme manager to pay to the Department the amount of the un-audited surplus; and

(d) any amount paid or payable by the Department to the scheme manager in relation to that year under regulation 134(1) or (2), is not payable and, if already paid, the scheme manager must repay it to the Department.

(2) Where, having taken into account the audited information and any other relevant information available, it appears to the Department that the total amount paid into the FPF in the relevant financial year exceeds the total amount payable out of that FPF in that year—

(a) where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Department by the scheme manager in relation to that year under paragraph (1)(a) or (c) or regulation 135(1) or (2) (estimated surpluses) (“the un-audited regulation 135 total”), the Department must require the scheme manager to pay to the Department out of the FPF the amount of the audited surplus less the un-audited regulation 135 total;

(b) where the audited surplus is less than the un-audited regulation 135 total, the amount of the un-audited regulation 135 total less the audited surplus is not payable under paragraphs (1)(a) or (c) or regulation 135(1) or (2) and, if already paid, the Department must repay it to the scheme manager;

(c) where no amount was paid or payable to the Department by the scheme manager in relation to the relevant financial year under paragraphs (1)(a) or (c) or regulation 135(1) or (2), the Department must require the scheme manager to pay to the Department the amount of the audited surplus; and

(d) any amount paid or payable by the Department to the scheme manager in relation to that year under regulation 134(1) or (2) (estimated deficits), or regulation 136(1)(a) or (c) (actual deficits) is not payable and, if already paid, the scheme manager must repay it to the Department.

(3) The Department must give to the scheme manager, on or before 3rd July in the financial year after the relevant financial year (“the second year”), written notice of the amount of the payment that the Department requires the scheme manager to make under paragraph (1)(a) or (c).

(4) Where the Department or the scheme manager, as the case may be, is required to make a payment or repayment under paragraph (1), it must be made before the end of July in the second year or as soon as reasonably practicable thereafter.

(5) The Department must give to the scheme manager, on or before 3rd July in the financial year that is the second financial year after the relevant financial year (“the third year”), written notice of the amount of any payment that the Department requires the scheme manager to make under paragraph (2)(a) or (c).

(6) Where the Department or the scheme manager, as the case may be, is required to make a payment or repayment under paragraph (2), it must be made before the end of July in the third year or as soon as reasonably practicable thereafter.

Duty to provide information

138

(1) The scheme manager must provide the Department with such information relevant to the exercise of the Department's functions under this Part as it may, by written notice, require.

(2) The scheme manager must provide the information required within the period of time specified by the Department in that notice or within such additional period as may be allowed by the Department.

PART 10 — Transfers

CHAPTER 1 — Preliminary

Application of Part

139

This Part—

(a) supplements the rights conferred by or under chapter 4 of Part 4 of the Pension Schemes Act (transfer values); and

(b) supplements the rights conferred by or under Chapter 5 of that Part (early leavers: cash transfer sums and contribution refunds) and is without prejudice to that Chapter.

Interpretation in relation to Part

140

In this Part—

“another authority” means a fire authority in England, Wales or Scotland;

“cash equivalent” means an amount calculated in accordance with regulations made under section 93 of the Pension Schemes Act;

“club transfer value” means, in relation to an amount of accrued earned pension under this scheme or under another club scheme, an amount calculated by the scheme manager—in accordance with the club transfer arrangements; andby reference to the guidance and tables provided by the Government Actuary for this purpose that are in use on the date used for the calculation;

“guarantee date” has the meaning given in regulation 143 (statement of entitlement);

“guaranteed cash equivalent” means, in relation to calculating the transfer value of accrued rights to benefits under this scheme, the cash equivalent of those benefits as at the guarantee date, as specified in a statement of entitlement;

“statement of entitlement”, in relation to an active or deferred member's accrued rights to benefits under this scheme, means a statement by the scheme manager of the cash equivalent or club transfer value of those benefits as at the guarantee date;

“transfer value” means, for accrued rights to benefits other than accrued earned pension which is the subject of a club transfer—for accrued rights to benefits under this scheme, an amount equal to—the guaranteed cash equivalent of those benefits, orthe guaranteed cash equivalent together with any increase payable under regulation 145 (calculating amount of a transfer value or club transfer value), andfor accrued rights to benefits under another pension scheme, an amount—determined by the scheme actuary of that scheme; andspecified in a statement of accrued rights provided by the scheme manager of that scheme.

CHAPTER 2 — Transfers out

Transfer payments made to other schemes or pension arrangements

141

(1) A transfer payment may only be made in respect of the accrued rights to benefits of an active or deferred member of this scheme.

(2) A transfer payment may only be made to—

(a) a registered pension scheme that is not a connected scheme; or

(b) a pension arrangement that is a qualifying recognised overseas pension scheme for the purposes of Part 4 of the 2004 Act (see section 169(2) of that Act).

(3) A transfer payment may not be made in respect of rights that are attributable (directly or indirectly) to a pension credit.

(4) A member may only require the scheme manager to use a transfer payment in a way specified in section 91(2) of the Pension Schemes Act.

(5) A member may only require the scheme manager to make a club transfer value payment during the period of 12 months beginning with the day on which the member becomes eligible to be an active member of the scheme to which the payment is to be made.

(6) The whole of the transfer payment must be made in accordance with the provisions of this regulation.

(7) If section 92(2) of the Pension Schemes Act (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member's other rights) applies, benefits attributable to the following may be excluded from the transfer payment—

(a) the member's accrued rights to a guaranteed minimum pension; or

(b) the member's accrued rights attributable to service in contracted-out employment, within the meaning of Part 3 of the Pension Schemes Act, on or after 6th April 1997.

Application for a statement of entitlement

142

(1) This regulation applies to an active or deferred member of this scheme (P) who requires a transfer payment to be made in respect of P's accrued rights to benefits under this scheme.

(2) Before requesting this transfer payment, P must apply for a statement of entitlement by written notice to the scheme manager.

(3) P may withdraw the application by written notice to the scheme manager at any time before the statement is provided.

(4) P may make other applications in the period of 12 months beginning with the date of the first application.

Statement of entitlement

143

(1) The scheme manager must specify in the statement of entitlement the date by reference to which the cash equivalent or club transfer value is calculated (“the guarantee date”)

(2) Unless paragraph (4) applies, the guarantee date must fall within both the following periods—

(a) the three months beginning with the date of the member's application for the statement of entitlement(“the three month period”); and

(b) the 10 days ending with the date on which the member is provided with that statement (“the 10 day period”).

(3) In counting the 10 day period, Saturdays, Sundays, Christmas Day, and New Year's Day are excluded.

(4) The scheme manager may specify in the statement of entitlement a guarantee date that falls within the six months beginning with the date of the member's application for the statement of entitlement if—

(a) for reasons beyond the control of the scheme manager, the information needed to calculate the amount of the cash equivalent or club transfer value cannot be obtained before the end of the three month period; and

(b) the scheme manager considers it reasonable to specify a guarantee date that falls outside the three month period.

Request for transfer payment to be made

144

(1) An active or a deferred member of this scheme who is provided with a statement of entitlement may request a transfer payment to be made in respect of the member's accrued rights to benefits under this scheme.

(2) The request for transfer payment must be made by written notice to the scheme manager and specify the pension scheme or other pension arrangement to which the transfer value is to be made.

(3) A deferred member must exercise the right to apply for the payment of a club transfer value on the earlier of the day before the deferred member attains the deferred pension age and the end of the period of 12 months beginning with the date on which the deferred member ceased to be an active member of the scheme.

(4) A deferred member must exercise the right to apply for the payment of a transfer value on or before the day before the deferred member attains the deferred pension age.

(5) Subject to paragraph (6), the member by written notice to the scheme manager may withdraw the request at any time before the transfer payment is made.

(6) The member may not withdraw the request if an agreement for the use of the whole or part of the transfer payment has already been entered into with a third party.

Calculating the amount of a transfer value or club transfer value

145

(1) Subject to paragraphs (2) and (3), the amount of the transfer value is to be calculated in accordance with actuarial guidance as at the guarantee date.

(2) If a transfer value is paid later than six months after the guarantee date, the amount of the guaranteed cash equivalent must be increased in accordance with regulations made under section 93 (calculation of cash equivalents) of the Pension Schemes Act.

(3) If a club transfer value is paid later than six months after the guarantee date, the amount of the club transfer value as specified in the statement of entitlement must be increased if necessary so that it is equal to the amount it would have been if the guarantee date had been the date on which the payment is made.

(4) If the transfer value or club transfer value is less than the minimum transfer value, the amount of the transfer value or club transfer value must be increased so that it is equal to the amount of the minimum transfer value.

(5) In this regulation—

Effect of transfers-out

146

If a transfer payment is made under this Chapter in respect of a member's accrued rights to benefits under this scheme, those rights are extinguished.

CHAPTER 3 — Transfers in

Application of Chapter

147

This Chapter applies in relation to an active member of this scheme who has accrued rights under another pension scheme (P).

Interpretation of Chapter

148

In this Chapter—

“another pension scheme” means—another occupational pension scheme that is a registered pension scheme but is not a connected scheme;a qualifying recognised overseas pension scheme for the purposes of Part 4 of the 2004 Act, ora personal pension scheme;

“club transfer value statement” means a statement under regulation 152 (club transfer value statement) of the amount of club transfer earned pension;

“transfer date” means the earlier of—if the scheme manager has provided a transfer statement or a club transfer value statement, the last day of the period of two months beginning with the date of the statement; orthe day on which the transfer payment is received by the scheme manager;

“transfer payment request” means a request to the scheme manager under this Chapter that a transfer payment be accepted from another pension scheme;

“transfer statement” means a statement under regulation 150 (transfer statement).

Request for acceptance of a transfer payment

149

(1) P may by written notice to the scheme manager request that a transfer payment be accepted in respect of some or all of P's accrued rights under another pension scheme.

(2) A transfer payment request—

(a) must specify—

(i) the pension scheme from which the transfer payment is requested to be made; and

(ii) the anticipated amount of the transfer payment; and

(b) subject to paragraph (3), must be made before the beginning of the period of one year ending with the date on which the member reaches normal pension age.

(3) A request that a transfer payment be accepted from a non-occupational pension scheme must be made during the period of one year beginning with the day on which the member becomes an active member or such longer period as the scheme manager may allow.

(4) On receiving a transfer request, the scheme manager may accept the transfer payment.

Transfer statement

150

(1) This regulation applies in relation to—

(a) a request for a transfer payment to be accepted from another pension scheme that is not a club scheme; and

(b) a request for a transfer payment of added pension to be accepted from another club scheme.

(2) The scheme manager may require that, before making a transfer payment request, P must ask the scheme manager of the other scheme to provide a statement of the amount of transferred pension, calculated in accordance with actuarial guidance, that P will be entitled to count under regulation 151 (amount of transferred pension) provided that the transfer date falls within the period of two months beginning with the date of that statement.

Amount of transferred pension

151

(1) This regulation applies in relation to—

(a) any transfer payment received in relation to P from another pension scheme that is not a club scheme; and

(b) a transfer payment in respect of added pension received in relation to P from another club scheme.

(2) For the scheme year in which the transfer date falls, the amount of transferred pension P is entitled to count in respect of the transfer payment is—

(a) the amount specified in the transfer statement; or

(b) if such a statement is not provided or is not calculated in accordance with actuarial guidance, an amount calculated by the scheme manager in accordance with actuarial guidance.

Club transfer value statement

152

(1) This regulation applies in relation to a request for a club transfer value payment to be accepted from another club scheme.

(2) The scheme manager may require that, before making the transfer payment request, P must ask the scheme manager of the sending scheme to provide a statement of the amount of club transfer earned pension, calculated in accordance with actuarial guidance, that P will be entitled to count under regulation 153 (amount of club transfer earned pension) if the transfer date falls within the period of two months beginning with the date of that statement.

(3) The statement must specify the basis on which an amount of accrued earned pension is revalued under the sending scheme while a member is in pensionable service under that scheme.

Amount of club transfer earned pension

153

(1) This regulation applies in relation to a club transfer value payment received from another club scheme.

(2) For the scheme year in which the transfer date falls, the amount of club transfer earned pension P is entitled to count is—

(a) the amount specified in the club transfer value statement; or

(b) if that statement is not provided, an amount calculated by the scheme manager in accordance with actuarial guidance.

CHAPTER 4 — Transfer of pension account entries to another scheme manager

Requirement for scheme manager to provide a certificate

154

(1) The scheme manager must provide an active member who has ceased to be employed by the Board in scheme employment and has taken up scheme employment with another authority with a certificate stating—

(a) the entries in the pension account, or pension accounts if more than one, at the date of the certificate;

(b) the period of pensionable service in the scheme employment, or employments, with the Board; and

(2) Where a deferred member has taken up scheme employment with another authority after a gap in pensionable service not exceeding 5 years, that member must request the scheme manager in relation to the earlier period of pensionable service to provide the member with a certificate stating—

(a) the entries in the pension account, or pension accounts if more than one, at the date of the certificate;

(b) the period of pensionable service in the scheme employment, or employments, with the Board;

(d) the date on which the certificate is given.

(3) Where the scheme manager is required to provide a certificate under paragraph (1), and the scheme manager had established an added pension account for that member the scheme manager must provide the member with a certificate stating—

(a) the entries in the added pension account at the date of the certificate;

(b) the date on which the certificate is given; and

(4) Where a scheme manager is required to provide a certificate under paragraph (2), or where a deferred member intends to make an added pension election having taken up scheme employment after a gap in pensionable service exceeding 5 years, and the scheme manager in relation to a previous period of pensionable service had established an added pension account, that scheme manager must provide the member with a certificate, where the member requests one, stating—

(a) the entries in the pension account at the date of the certificate;

(b) the date on which the member had ceased to be employed in scheme employment by that employer; and

(5) Where an active member has two or more active member's accounts, and that member intends to make, or has made an added pension election, that member may request a certificate from the scheme manager who established the added pension account so that that certificate may be provided to the scheme manager for another authority in respect of a different active member's account so that the entries may be transferred to an added pension account established by the scheme manager.

(6) The scheme manager must provide a certificate under this regulation—

(a) within three months of the date on which the active member leaves scheme employment; or

(b) within three months of the date on which the deferred member notifies the scheme manager for another authority.

Request to confirm details on certificate

155

Where a member has been provided with a certificate under regulation 154 (requirement for scheme manager to provide a certificate) and is dissatisfied with the information stated on the certificate, that member may within the period of three months commencing on the date on which the certificate was received, request the scheme manager to confirm the accuracy of the information contained in it or to provide an amended certificate.

Dispute concerning entries on the certificate

156

(1) Where a member (P) is not satisfied with the entries on the certificate, or amended certificate, after P has made a request under regulation 155 (request to confirm details on certificate), P may, by written notice given to the scheme manager within 28 days of the notification date, require the scheme manager to deal with the disagreement by means of arrangements implemented by it pursuant to the requirements of Article 50 (resolution of disputes) of the Pensions (Northern Ireland) Order 1995 and the Occupational Pension Schemes (Internal Dispute Resolution Procedures) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2008 .

(2) In paragraph (1) “the notification date” is the date on which P is treated as having received from the scheme manager confirmation of the certificate provided or provision of an amended certificate following P's request under regulation 155 (request to confirm details on certificate).

Transfer of pension account entries

157

(1) A member who has been provided with a certificate under paragraph (1), (2), (3) or (4) of regulation 154 (requirement for scheme manager to provide a certificate) must give the certificate to that member's new employer.

(2) If the number of pension accounts in respect of which details have been provided by the former scheme manager under paragraph (1) or (2) of regulation 154 (requirement for scheme manager to provide a certificate) is greater than the number of active member's accounts established by the scheme manager for another authority, the member must decide, following consultation with that scheme manager, from which pension account entries should be transferred to the new active member's account of that other authority or accounts and notify that scheme manager of this.

(3) Where paragraph (2) applies and there are one or more pension accounts from which entries are not transferred, those accounts must be closed and the scheme manager must establish a deferred member's account in respect of each of those accounts.

(4) Where a member has taken up scheme employment with the Board and one or more other authorities and intends to make an added pension election, the member may choose to which scheme manager the certificate provided under paragraph (3) or (4) of regulation 154 (requirement for scheme manager to provide a certificate) is to be given.

(5) The scheme manager is not required to make any payment to the scheme manager of another authority in connection with the transfer of pension account.

PART 11 — Actuarial valuations

Appointment of scheme actuary and actuarial valuations

158

(1) The Department must appoint an individual to provide a consulting service on actuarial matters in relation to this scheme and any connected scheme.

(2) The scheme actuary is responsible for—

(a) carrying out valuations of this scheme and any connected scheme; and

(b) preparing reports on the valuations.

(3) Before appointing an individual as scheme actuary the Department must be satisfied that the individual is appropriately qualified to carry out valuations of this scheme and any connected scheme in accordance with Department of Finance and Personnel directions made under section 11 of the 2014 Act (the “Department of Finance and Personnel directions”).

(4) The scheme manager must provide the scheme actuary with any data that the scheme actuary requires in order to carry out a valuation and prepare a report on the valuation.

(5) A valuation of the scheme and any connected scheme and the preparation of a report on the valuation must be carried out in accordance with the Department of Finance and Personnel directions.

(6) Valuations of the scheme must be carried out within a time-frame which enables requirements in the Department of Finance and Personnel directions regarding dates which are applicable to the valuation to be met.

Employer cost cap

159

(1) The employer cost cap for this scheme is 18.3% of pensionable earnings of members of this scheme.

(2) Where the cost of this scheme, calculated following a valuation in accordance with Department of Finance and Personnel directions under section 11 of the 2014 Act is more than the margins specified in regulations made under section 12(5) of the 2014 Act (“the cost Cap Regulations”) above or below the employer cost cap, the Department must follow the procedure specified in paragraph (3) for reaching agreement with scheme managers, employers and members (or representatives of employers and members) as to the steps required to achieve the target cost specified in the cost cap Regulations.

(3) The procedure specified for the purposes of section 12(6)(a) of the 2014 Act is consultation for such period as the Department considers appropriate with the Firefighters' Pension Scheme Advisory Board with a view to reaching an agreement endorsed by all members of that Board.

(4) If, following such consultation, agreement is not reached with 3 months of the end of the consultation period the Department must take steps to adjust the rate at which benefits accrue under regulation 43 (amount of pension for a scheme year) so that the target cost for this scheme is achieved.

PART 12 — Determination of Questions of Appeals

CHAPTER 1

Determinations by the scheme manager

160

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Determinations by the Pension Board

161

(1) The question whether a person is entitled to any and if so what awards shall be determined in the first instance by the Scheme Manager.

(2) Subject to paragraph (3), before deciding, for the purpose of determining that question or any other question arising under this Scheme—

(a) whether a person has been disabled;

(b) whether any disablement is likely to be permanent;

(d) whether a person is capable of performing the duties of a regular firefighter; or

(e) any other issue wholly or partly of a medical nature,

the Scheme Manager shall obtain the written opinion of an independent qualified medical practitioner selected by it and the opinion of that practitioner shall be binding on it.

(3) If by reason of the person's refusal or wilful or negligent failure to submit to medical examination by the practitioner selected by it the Scheme Manager is unable to obtain the opinion mentioned in paragraph (2), it may—

(a) on such other medical evidence as it thinks fit; or

(b) without medical evidence,

give such decision on the issue as it may choose to give.

Appeal against opinion on a medical issue

162

(1) Where—

(a) an opinion of the kind mentioned in regulation 161(2) has been obtained; and

(b) within 14 days of his being notified of the Pension Board's decision on the issue the person concerned applies to it for a copy of the opinion,

the Scheme Manager shall supply him with a copy, together with a statement informing the person concerned that, if he wishes to appeal against the opinion, he must give the Scheme Manager written notice of his grounds of appeal, together with his name and address, within 14 days beginning with the date on which he is so supplied.

(2) If the person concerned is dissatisfied with the opinion which has been supplied to him under paragraph (1), he may appeal against it by giving notice to the Scheme Manager in accordance with regulation 164(1) and (2).

(3) The Scheme Manager shall be bound by any decision on a medical issue duly given on an appeal under this regulation. A decision given under this regulation overrules that of the qualified medical practitioner selected by the Scheme Manager under regulation 161.

(4) In this regulation, “medical issue” means any issue referred to in regulation 161(2).

(5) Further provisions as to appeals under this regulation are contained in regulation 164.

Appeals against decision of the Pension Board

163

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2 — Appeal to Independent Medical Referee

164

(1) Subject to paragraph (2) written notice of appeal against an opinion of the kind mentioned in regulation 162(2) stating—

(i) the grounds of the appeal; and

(ii) the appellant's name and his address,

must be given to the Scheme Manager within 14 days beginning with the date on which he is supplied by it with a copy of the opinion.

(2) Where—

(a) notice of appeal is not given within the period specified in paragraph (1); but

(b) the Scheme Manager is of the opinion that the person's failure to give it within that period was not due to his own default,

it may extend the period for giving notice to such length, not exceeding 6 months from the date mentioned in paragraph (1), as it thinks fit.

(3) On receiving a notice of appeal the Scheme Manager shall supply the independent medical referee, as appointed by the Department, with a copy of the notice and a copy of the opinion.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Subject to paragraph (9), the independent medical referee—

(a) shall interview and medically examine the appellant at least once; and

(b) may interview or medically examine him or cause him to be interviewed or medically examined on such further occasions as the independent medical referee thinks necessary for the purpose of deciding the appeal.

(7) The independent medical referee shall provide the Scheme Manager with the time and place for every interview and medical examination and give not less than 28 days notice of the appointment. If the independent medical referee is satisfied that the appellant is unable to travel, the place shall be the appellant’s place of residence.

(7A) The Scheme Manager shall provide the appellant with the time and place of the interview and medical examination and give not less than 21 days notice of the appointment.

(8) The appellant shall attend at the time and place appointed for any interview or medical examination by the independent medical referee.

(9) If—

(a) the appellant fails to comply with paragraph (8); and

(b) the independent medical referee is not satisfied that there was reasonable cause for the failure,

the independent medical referee may dispense with the interview or medical examination required by sub-paragraph (6)(a) or, as the case may be, with any further interview or medical examination required by sub-paragraph (6)(b), and may decide the appeal on such information as is then available.

(10) Any interview under paragraphs (6) to (10) may be attended by persons appointed for the purpose by the Scheme Manager or by the appellant or by each of them.

(11) Where either party to the appeal intends to submit written evidence or a written statement at an interview held under paragraphs (6) to (10) , the party shall, subject to paragraph (12), submit it to the independent medical referee and to the other party not less than 7 days before the date appointed for the interview.

(12) Where any written evidence or statement has been submitted under paragraph (11) less than 7 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the independent medical referee and the party submitting the first-mentioned evidence or statement at any time up to, and including, that date.

(13) Where any written evidence or statement is submitted in contravention of paragraph (11), the independent medical referee may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the independent medical referee and of the other party as arise from the postponement.

(14) The independent medical referee shall supply the Scheme Manager with a written report of his decision on the relevant medical issues and the Scheme Manager shall supply a copy of the report to the appellant.

(15) There shall be paid to the independent medical referee—

(a) such fees as are determined in accordance with arrangements made by the Department; or

(b) where no such arrangement have been made, such fees and allowances as the Department may from time to time determine

(16) Any fees and allowances payable to the independent medical referee under paragraph (15) shall—

(i) be paid by the Scheme Manager ; and

(ii) be treated for the purposes of paragraph (17) as part of the Pension Board's expenses.

(17) Subject to paragraph (13) and paragraphs (18) to (22), the expenses of each party to the appeal shall be borne by that party.

(18) Where the independent medical referee—

(a) decides in favour of the Scheme Manager ; and

(b) reports that in his opinion the appeal was frivolous, vexatious or manifestly ill-founded,

the Scheme Manager may require the appellant to pay them such sum, not exceeding the amount of the fees and allowances payable to the independent medical referee under paragraph (15), as it thinks fit.

(19) Where the appellant gives notice to the independent medical referee of withdrawing the appeal within 21 days beginning with the date appointed for an interview by the independent medical referee under paragraph (7), the Scheme Manager may require the appellant to pay it such sum, not exceeding the total amount of fees and allowances payable to the independent medical referee under paragraph (15) as it thinks fit.

(20) Where the independent medical referee—

(a) decides in favour of the appellant, and

(b) does not otherwise direct,

the Scheme Manager shall refund to the appellant the amount specified in paragraph (21).

(21) The amount is the total of—

(a) any personal expenses actually and reasonably incurred by the appellant in respect of any interview under paragraphs (6) to (10) ; and

(b) if any such interview was attended by a qualified medical practitioner appointed by the appellant, any fees and expenses reasonably paid by the appellant in respect of such attendance.

(22) For the purpose of paragraphs (18) and (20) any question arising as to whether the independent medical referee's decision is in favour of the Scheme Manager or of the appellant shall be decided by the independent medical referee, or in default by the Department.

(23) Any notice, information or document which an appellant is entitled to receive for the purposes of this regulation shall be deemed to have been received by him if it was duly posted in a letter addressed to him at his last known place of residence or sent to him at an email address which he supplied .

CHAPTER 3 — Dispute Resolution

Disputes on other issues

165

Where a person makes a formal complaint to the Scheme Manager which does not involve an issue of a medical nature, the Scheme Manager shall deal with the complaint under the arrangements implemented by it pursuant to the requirements of article 50 of the Pensions (Northern Ireland) Order 1995 (requirement for dispute resolution arrangements) and the Occupational Pension Schemes (Internal dispute Resolution Procedures) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2008.

PART 13 — Supplementary

CHAPTER 1 — Payment of pensions

Late payment of retirement index adjustment

166

Nothing in these Regulations requires any part of a pension attributable to a retirement index adjustment to be paid before the end of the last active scheme year.

Recovery of overpayment of benefits

167

(1) This regulation applies in respect of a financial year for which a percentage decrease in earnings is specified in an order made under section 9 of the 2014 Act .

(2) The scheme manager must recover any overpayment of benefits that has occurred as a result of the application of the retirement index adjustment for that year.

(3) When this regulation applies the scheme manager must notify the member in writing that the amount of the overpayment is to be recovered by reducing the amount of each instalment of pension until the amount of the overpayment is recovered or by omitting to pay any increase in the amount of any pension due until the amount of the overpayment is recovered.

Guaranteed minimum pension

168

(1) If a member has a guaranteed minimum in relation to benefits under this scheme—

(a) nothing in these Regulations permits or requires anything that would cause requirements made by or under the Pension Schemes Act in relation to such a member and such a member's rights under this scheme not to be met in the case of the member;

(b) nothing in these Regulations prevents anything from being done which is necessary or expedient for the purposes of meeting such requirements in the case of the member; and

(2) If apart from this regulation—

(a) no pension would be payable to the member under this scheme; or

(b) the weekly rate of the pensions payable would be less than the guaranteed minimum,

a pension at a weekly rate equal to the guaranteed minimum is payable to the member for life from the date on which the member reaches GMP age or, as the case may be, pensions the aggregate weekly rate of which is equal to the guaranteed minimum are so payable.

(3) Subject to paragraph (4) if—

(a) on reaching GMP age the member is still in employment (whether or not it is scheme employment); and

(b) if it is not scheme employment the member consents to a postponement of the member's entitlement under paragraph (2),

paragraph (2) does not apply until the member leaves employment.

(4) If the member continues in employment for a further five years after reaching GMP age and does not then leave employment, the member is entitled from the end of that period to so much of the member's pension under Part 5 (retirement benefits) and Part 7 (benefits for pension credit members) as equals the member's guaranteed minimum (or, as the case may be, to so much of the member's pensions under Part 5 and Part 7 as together have a weekly rate equal to the member's guaranteed minimum), unless the member consents to a further postponement of the entitlement.

(5) In the circumstances provided for in paragraph (3) or (4), the amount of the guaranteed minimum to which the member is entitled under this regulation is increased in accordance with section 11 (increase of guaranteed minimum where commencement of guaranteed minimum pension postponed) of the Pension Schemes Act.

(6) If—

(a) before reaching the age of 65 the member becomes entitled to the immediate payment of a pension; and

(b) the member has a guaranteed minimum in relation to the whole or part of a pension as a result of receipt by this scheme of a transfer payment from another pension scheme in respect of which the member had such a guaranteed minimum,

the weekly rate of the pension, so far as attributable to that service, must not be less than the guaranteed minimum, multiplied by such factor as is indicated in tables included in actuarial guidance for a person of the member's age and sex at the date on which the pension becomes payable.

(7) This paragraph applies if a person has ceased to be in employment that is contracted-out employment, within the meaning of Part 3 of the Pension Schemes Act (certification of pension schemes and effects on member's state scheme rights and duties), by reference to this scheme and either—

(a) a transfer payment in respect of all the person's rights to benefits under this scheme, except for the person's rights in respect of the person's guaranteed minimum or rights under section 5(2B)(requirements for certification of schemes; general) of the Pension Schemes Act (“the person's contracting-out rights”) has been made; or

(b) the person has no rights to benefits under this scheme apart from the person's contracting-out rights.

(8) If paragraph (7) applies—

(a) from the date on which the person reaches GMP age the person is entitled to a pension payable for life at a weekly rate equal to the person's guaranteed minimum, if any; and

(b) from the date on which the person reaches normal pension age under this scheme the person is entitled to a lump sum and pension in respect of that person's rights under section 5(2B) of the Pension Schemes Act,

but a person falling within paragraph (7) is not to be regarded as a pensioner member for the purposes of Part 6 (death benefits).

(9) Paragraphs (2) to (8) do not apply to a pension—

(a) that is forfeited—

(i) as a result of a conviction for treason, or

(ii) in a case where the relevant offence under regulation 173 (forfeiture: offences committed by members, surviving partners or eligible children) falls under paragraph (b) of the definition in that regulation of “relevant offence” ...;

(b) where that pension is commuted under regulation 169 (commutation of small pensions) and where the conditions in regulation 60 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 are met,

and if any other provision of this scheme is inconsistent with this regulation, this regulation prevails.

(10) In this regulation, references to the amount of a pension are to its amount after the subtraction of the commutation amount, if any (but before the subtraction of the allocation amount, if any).

Commutation of small pensions

169

(1) This regulation applies if the pension entitlement of a member of the scheme or the pension entitlement of a member's beneficiary does not exceed the small pensions commutation maximum.

(2) Unless the member has reached deferred pension age, this regulation does not apply if the pension entitlement of the member or the member's beneficiary is equal to or exceeds the member's guaranteed minimum.

(3) The scheme manager may pay the member, surviving partner or eligible child a lump sum of an amount as represents the cash value of the pension calculated in accordance with actuarial guidance if—

(a) the person consents to receipt of a lump sum in respect of the pension; and

(b) the requirements of the commutation provisions that apply in the circumstances are met.

(4) The payment of a lump sum under this regulation in place of a pension discharges all liabilities under this scheme in respect of that pension.

(5) In this regulation—

“the commutation provisions” means the provisions permitting the commutation of pensions set out in—regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 ;paragraph 7 of Schedule 29 (authorised lump sums-supplementary) to the 2004 Act (which defines trivial commutation lump sums for the purposes of Part 4 of that Act) and, in relation to a pension payable under Part 6 (death benefits), paragraph 20 of that Schedule (which defines trivial commutation lump sum death benefit for the purposes of Part 4 of that Act) ; andregulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000 ; and

“the small pensions commutation maximum” means the amount that is permitted to be commuted, having regard to the commutation provisions that apply in the circumstances.

Payments for persons incapable of managing their affairs

170

If it appears to the scheme manager that a person other than an eligible child is entitled to payment of benefits under this scheme but is, by reason of mental incapacity or otherwise, incapable of managing his or her affairs—

(a) the scheme manager may pay the benefits or any part of them to a person having the care of the person entitled, or such other person as the scheme manager may determine, to be applied for the benefit of the person entitled; and

(b) in so far as the scheme manager does not pay the benefits in that manner, the scheme manager may apply them in such manner as the scheme manager may determine, for the benefit of the person entitled, or any beneficiaries of the person entitled.

Payments due in respect of deceased persons

171

(1) Paragraph (2) applies if, when a person dies, the total amount due to that person's personal representatives under this scheme (including anything due at that person's death) does not exceed the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967 and applying in relation to that person's death.

(2) A scheme manager may pay the whole or part of the amount due to—

(a) a person's personal representatives, or

(b) any person or persons appearing to the scheme manager to be beneficially entitled to the estate,

without the production of probate or letters of administration of the person's estate.

Limitation on assignment of benefits

172

An assignment of an award under these Regulations is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

CHAPTER 2 — Forfeiture

Forfeiture: offences committed by members, surviving partners or eligible children

173

(1) If a member, surviving partner or eligible child is convicted of a relevant offence, the scheme manager may, to such extent and for such duration as it considers appropriate, withhold pensions payable under this scheme to—

(a) the member;

(b) any person in respect of the member;

(d) an eligible child.

(2) Where a surviving partner's or an eligible child's pensions under Part 6 (death benefits) is to be withheld under paragraph (1) as a result of a relevant offence falling under paragraph (a) or (b) of the definition of that expression in paragraph (5), the offence must have been committed after the death on which the person became entitled to the surviving partner or eligible child's pension, as the case may be.

(3) The scheme manager may only withhold that part of a person's pension that exceeds any guaranteed minimum to which the person is entitled under—

(a) section 10 of the Pension Schemes Act (earner's guaranteed minimum); or

(b) section 13 (minimum pensions for widows and widowers) of that Act.

(4) The scheme manager may, at any time and to such extent and for such duration as it thinks fit—

(a) apply for the benefit of any dependant of the member; or

(b) restore to the member,

so much of any pension as has been withdrawn under this regulation.

(5) In this regulation—

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