The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999

Making and acceptance of elections

3.—(1) Subject to paragraph (3), a person in superannuable employment may elect to pay contributions under these Regulations—

(a)for investment under regulation 7(1) to provide for an annuity payable on retirement;

(b)for investment under regulation 7(2) to provide for a lump sum death benefit.

(2) An election under paragraph (1) may relate to contributions to be paid by, or on behalf of, the contributor or contributions to be paid by the contributors employer or both.

(3) An election under paragraph (1) shall not have effect if the person making it—

(a)is on leave of absence from work or while his earnings are reduced or have ceased; or

(b)is not receiving tax relief under section 594(1) of the Taxes Act (exempt statutory schemes) or otherwise in respect of contributions paid under regulation 10 of the 1995 Regulations.

(4) An election under paragraph (1) shall be made by giving written notice to the Department specifying—

(a)whether the election relates to paragraph (1)(a) or (b), or both;

(b)the amount of the contributions; and

(c)in relation to the contributions for the purpose of investment under regulation 7(1), the authorised fund or funds in which the contributions are to be invested,

and, subject to paragraph (5), shall be accepted by the Department.

(5) The Department shall not accept an election under paragraph (1)—

(a)where any limit imposed by regulation 4(3), 4(4) or 13 (limits on contributions and benefits) would be exceeded; or

(b)in the case of an election under paragraph (1)(b) to provide for a lump sum on death, unless it is satisfied that the election is made in accordance with the requirements of regulation 16(2) and at the time of making an election the person is in good health and there is no reason why his health should prevent him from making contributions.

(6) Subject to paragraph (5)(b) and regulation 4(4), where contributions are paid until the contributors 60th birthday and the contributor does not then cease to be in superannuable employment, an election may be made to pay further contributions up to the contributors 61st birthday to provide for a lump sum death benefit; and so long as the contributor has not ceased to be in superannuable employment, further elections may be made annually in respect of subsequent years.

(7) For the purposes of paragraphs (1) and (6), an election shall have effect from the date when the Department accepts the election.