Chwilio Deddfwriaeth

The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

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Pension accounts for partial retirement members

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21.—(1) On the entitlement day for a partial retirement pension—

(a)a pensioner member’s account must be established for the member (M);

(b)if M is an active member, the active member’s account must be adjusted by reducing the amount of accrued earned pension specified in that account by the specified percentage (see regulation 83(3));

(c)if M is a deferred member, the deferred member’s account must be adjusted by reducing the amount of accrued earned pension specified in that account by the specified percentage;

(d)after the adjustment, Parts 2 and 3 apply in relation to M as if the amount of accrued earned pension specified in the active member’s account or deferred member’s account had always been reduced by the specified percentage; and

(e)if M has elected under regulation 83(3)(b) to receive additional pension with the partial retirement earned pension, the additional pension account must be closed.

(2) The pensioner member’s account must specify—

(a)the amount of partial retirement earned pension payable to M, and for that amount—

(i)the actuarial reduction (if any);

(ii)the late payment actuarial increase (if any);

(iii)the conversion amount (if any); and

(b)the amount of partial retirement additional pension payable to M, and for that amount—

(i)the actuarial reduction (if any);

(ii)the late payment actuarial increase (if any); and

(iii)the conversion amount (if any).

(3) The entitlement day is the election day for the purposes of regulation 83.

Yn ôl i’r brig

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