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The Pension Sharing (Valuation) Regulations (Northern Ireland) 2000

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Rights under a pension arrangement which are not shareable

2.—(1) Rights under a pension arrangement which are not shareable are—

(a)subject to paragraph (2), any rights accrued between 1961 and 1975 which relate to contracted-out equivalent pension benefit within the meaning of section 56 of the National Insurance Act (Northern Ireland) 1966(1) (equivalent pension benefits, etc.);

(b)any rights in respect of which a person is in receipt of—

(i)a pension;

(ii)an annuity;

(iii)payments under an interim arrangement within the meaning of section 24(1A)(2) (ways of giving effect to protected rights), or

(iv)income withdrawal within the meaning of section 630(1) of the Income and Corporation Taxes Act 1988(3) (interpretation),

by virtue of being the widow, widower or other dependant of a deceased person with pension rights under a pension arrangement, and

(c)any rights which do not result in the payment of relevant benefits.

(2) Paragraph (1)(a) applies only when those rights are the only rights held by a person under a pension arrangement.

(1)

1966 c. 6 (N.I.); section 56 was repealed by Schedule 28 to the Social Security Act 1973 (c. 38) but continued in force by regulation 3 of, and Schedule 1 to, S.R. 1975 No. 48

(2)

Section 24(1A) was inserted by Article 139(3) of the Pensions (Northern Ireland) Order 1995, and is substituted by paragraph 4(3) of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

(3)

The definition of “income withdrawal” was inserted by paragraph 1 of Schedule 11 to the Finance Act 1995 (c. 4)

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