Local Government Pension Scheme Regulations (Northern Ireland) 2000

Preliminary

Interpretation

K1.  In this Part—

(a) “contributions equivalent premium” has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993(1);

(b) “local Act scheme” has—

(i) in relation to any time before 25th March 1972, the same meaning as in the Act of 1937, and

(ii) in relation to any time on or after that date, the same meaning as in section 8 of the Act of 1972;

(c) “pension” does not include an allowance, or grant;

(d) “retirement annuity contract” means a contract approved by the Commissioners of Inland Revenue under either section 620 or 621 of the Income and Corporation Taxes Act 1988;

(e) “service” means service or employment with any employer; and

(f) “state scheme premium” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993.

(1)

1993 c. 49