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The Police Service of Northern Ireland Pensions (Pension Sharing) Regulations 2006

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Citation and commencement

1.  These Regulations may be cited as the Police Service of Northern Ireland Pensions (Pension Sharing) Regulations 2006 and shall come into operation on 31st March 2006 but have effect from 1st December 2000.

Amendment of the Royal Ulster Constabulary Pensions Regulations 1988

2.  The Royal Ulster Constabulary Pensions Regulations 1988(1) shall be amended in accordance with Schedule 1.

Amendment of the Royal Ulster Constabulary Pensions (Purchase of Increased Benefits) Regulations 1988

3.—(1) Regulation 3 of the Royal Ulster Constabulary Pensions (Purchase of Increased Benefits) Regulations 1988(2) (election to purchase increased benefits) shall be amended as follows.

(2) In paragraph (1) for the words “Subject to paragraph (2)” there shall be substituted the words “Subject to paragraphs (2) and (2A)”.

(3) After paragraph (2) there shall be inserted—

“(2A) Subject to paragraph (2B), a pension debit member may not replace any rights debited to him as a consequence of a pension sharing order with any rights which he would not have been able to acquire (in addition to the debited rights) had the order not been made.

(2B) Paragraph (2A) does not apply if and to the extent that regulations made under paragraph 18(10) or (11) of Schedule 10 to the Finance Act 1999(3) make provision as a result of which the requirement in section 590(3)(bb) of the Income and Corporation Taxes Act 1988(4) has effect in the case of rights under these regulations and the principal regulations with any exception, exclusion or modification permitting a member to replace any rights so debited.”.

Amendment of the Royal Ulster Constabulary Pensions (Additional Voluntary Contributions) Regulations 1993

4.—(1) The Royal Ulster Constabulary Pensions (Additional Voluntary Contributions) Regulations 1993(5) shall be amended in accordance with Schedule 2.

(2) Except as provided by virtue of that Schedule, those Regulations shall not apply to a person in his capacity as a person entitled to a pension credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999(6) or under corresponding Great Britain legislation or a pension credit member (within the meaning of Article 121(1) of the Pensions (Northern Ireland) Order 1995(7)).

Amendment of the Royal Ulster Constabulary Reserve (Full-time) Pensions Regulations 1994

5.—(1) The Royal Ulster Constabulary Reserve (Full-time) Pensions Regulations 1994(8) shall be amended as follows.

(2) In regulation 3 (application of the Pensions Regulations to reserve members) for the words “and L” there shall be substituted the words “, L and N”.

(3) In regulation F7A(9) (Board to provide certificate of the amount of pensionable service giving entitlement to pension), at the end of paragraph (2) there shall be added—

“, and

(c)whether that reserve member is a pension credit member and, if so, the reduction in his rights by virtue of Article 28 of the 1999 Order.”.

Peter Hain

One of Her Majesty’s Principal Secretaries of State

Northern Ireland Office

28th February 2006

We consent to the making of these regulations

Vernon Coaker

Dave Watts

Two the Lords Commissioners of Her Majesty’s Treasury

6th March 2006

Yn ôl i’r brig

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