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The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014
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- Northern Ireland Statutory Rules
- 2014 No. 189
- Regulation 14
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Whole provisions yet to be inserted into this Rule (including any effects on those provisions):
- Sch. 1(d) word omitted by S.R. 2023/157 reg. 20(2)(a)
- Sch. 1(e) word inserted by S.R. 2023/157 reg. 20(2)(b)
- Sch. 1(f) inserted by S.R. 2023/157 reg. 20(2)(c)
Additional contributionsN.I.
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14.—(1) Notwithstanding the revocations effected by regulation 2 (revocation of regulations) the following regulations continue to have effect—
(a)regulation 57 (payments to increase total membership) of the 2002 Regulations as it applies to a member who has elected before 1st April 2009 to make additional contributions to increase total membership by an additional period;
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)regulation 84 (discontinuance of additional contributions) of the 2002 Regulations in respect of a person to whom sub-paragraph (a) applies; and
[F2(d)regulation 14 (election in respect of additional pension) and regulation 14A (election to pay additional contributions: survivor benefits) of the Benefits Regulations and regulations 19 (payment of additional regular contributions (ARCs)), 20 (discontinuance of ARCs), regulation 20A (payment of additional contributions: survivor benefits (ASBCs)) and 20B (discontinuance of ASBCs) of the Administration Regulations as they apply to a member who has elected before 1st April 2015 to pay additional contributions under those regulations.]
(2) Benefits accrued under the regulations preserved by paragraph (1) must be calculated using the normal retirement age under the 2009 Scheme and treated as benefits under that Scheme.
[F3(2A) Regulation 19 of the 2014 Regulations (additional voluntary contributions) applies to an AVC arrangement entered into before 1st April 2015 as it applies to an AVC arrangement entered into on or after that date save that—
(a)the normal pension age in an AVC arrangement entered into before 1st April 2015 is the normal retirement age under the 2009 Scheme; and
(b)regulation 68(8) of the 2002 Regulations (persons making elections in relation to AVC’s prior to 1st February 2003 continues to have effect in relation to persons of the description in that regulation.]
(3) Notwithstanding regulation 19(11) of the 2014 Regulations (additional voluntary contributions), a person to whom regulation 5(1) (membership of the Scheme) applies who has not had a continuous break in active membership of a public service pension scheme of more than five years, may elect not to transfer the realisable value in any deferred AVC account to an arrangement under regulation 19 of the 2014 Regulations.
(4) In this regulation—
“ARCs” means additional regular contributions as referred to in regulation 19 (payment of additional regular contributions) of the Administration Regulations; and
“AVCs” means additional voluntary contributions as referred to in regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) of the Administration Regulations and regulation 19 (additional voluntary contributions) of the 2014 Regulations.
Textual Amendments
F1Reg. 14(1)(b) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 90(a)
F2Reg. 14(1)(d) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 90(b)
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