The Firefighters’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Modification of contracting-out provisions

   1. 3. Application of this Part

   2. 4. Contracting-out

4. PART 3 Modification of early leaver and other provisions

   1. 5. Application of this Part

   2. 6. Certification

   3. 7. Preservation of benefit

   4. 8. Revaluation of preserved benefit

   5. 9. Protection of increases in guaranteed minimum pensions

   6. 10. Transfer values

   7. 11. Transfer values regulations

5. PART 4 Modification of tax regime

   1. 12. Lifetime allowance charge

   2. 13. Annual allowance charge

6. PART 5 Modification of short service benefit provisions

   1. 14. Short service benefit

7. Signature

8. Explanatory Note