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The Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000

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  1. Introductory Text

  2. Part I General

    1. 1.Citation, commencement and interpretation

    2. 2.Salary related schemes

  3. Part II Pension Credit Benefit Under Occupational Pension Schemes

    1. 3.Commutation of the whole of pension credit benefit

    2. 4.Commutation of part of pension credit benefit

    3. 5.Means of assuring pension credit benefit

    4. 6.Alternatives to pension credit benefit

    5. 7.Early retirement or deferred retirement

    6. 8.Bought out benefits

    7. 9.Money purchase benefits

    8. 10.Transfer of a person’s pension credit rights without consent

    9. 11.Value of alternatives to pension credit benefit

    10. 12.Discharge of liability where pension credit benefit or alternative benefits are secured by insurance policies or annuity contracts

    11. 13.Conditions on which pension credit benefit secured by insurance policies and annuity contracts may be commuted

    12. 14.Other requirements applying to insurance policies and annuity contracts

    13. 15.Further conditions on which liability may be discharged

  4. Part III Transfer Values

    1. 16.Transfer payments in respect of safeguarded rights—general

    2. 17.Transfer payments to money purchase contracted-out schemes and appropriate schemes

    3. 18.Transfer payments to salary related contracted-out schemes

    4. 19.Transfer payments to overseas schemes or overseas arrangements

    5. 20.Requirements to be met by annuities

    6. 21.Requirements of other pension arrangements

    7. 22.Requirements to be met by an eligible scheme

    8. 23.Statements of entitlement

    9. 24.Manner of calculation and verification of cash equivalents

    10. 25.Time period for notification to the Regulatory Authority of failure by the trustees or managers of an occupational pension scheme to comply with a transfer notice

    11. 26.Extension of time limits for payment of cash equivalents

    12. 27.Increases and reductions of cash equivalents before a statement of entitlement has been sent to the eligible member

    13. 28.Increases and reductions of cash equivalents once the statement of entitlement has been sent to the eligible member

    14. 29.Increases of cash equivalents on late payment

    15. 30.Personal pension schemes: increases and reductions of cash equivalents

    16. 31.Civil Penalties

  5. Part IV Indexation

    1. 32.Increase of relevant pension

    2. 33.Annual increase in rate of pension: qualifying occupational and personal pension schemes

    3. 34.Effect of increase above the statutory requirement: qualifying occupational pension schemes

    4. 35.Definition of eligible pension credit rights

  6. Signature

  7. Explanatory Note

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