PART 2 Amendment of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995
2 The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 are amended as provided by regulations 3 to 5.
S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 No.293; S.R. 2002 No.69; S.R. 2004 Nos.103 and 104; S.R. 2005 Nos.155, 533, 534 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.96, 130 and 163; S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420

3 Amendment of regulation 73J
1 Regulation 73J (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5).
2 In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”.
3 In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”.
4 After paragraph (5), add—

“5A If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:-
Step 1 —	Calculate the basic amount of the increase in accordance with regulations 73G to 73I, to find the Step 1 amount.
Step 2 —	Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount.
Step 3 —	Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount.
Step 4 —	Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount.
Step 5 —	Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount.
Step 6 —	Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor.
Step 7 —	Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1).”

5 In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971”.
1971 c.35 (N.I.)

4 Amendment of regulation 89A
1 Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) to (6).
2 At the beginning of paragraph (1) for “Where” substitute “Subject to paragraph (1A), if”.
3 Omit paragraph (2).
4 Paragraph (2A) shall be renumbered “(1A)”.
5 In paragraph (1A) for “paragraph (2)” substitute “paragraph (1)”.
6 Before paragraph (7) insert—

“6 Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection) give to the Department such information as will enable the Department to determine—
(a) whether any lifetime allowance is payable in respect of the benefit and, if so,
(b) the amount of that charge.”

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5 Amendment of regulation 97
In paragraph (3) of regulation 97 (Accounts and actuarial reports) for “2007” substitute “2008”.