The Social Security (Deferral of Retirement Pensions) Regulations (Northern Ireland) 2005

Beginning of accrual period

2.  For the purposes of paragraphs 3B and 7B of Schedule 5 to the Contributions and Benefits Act (calculation of lump sum), the accrual period shall begin on the day of the week on which retirement pension would have been payable to a person in accordance with regulation 22(3) of, and paragraph 5 of Schedule 6 to, the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(1), if his entitlement to a retirement pension had not been deferred.

(1)

S.R. 1987 No. 465; paragraph 5 of Schedule 6 was amended by regulation 10(6)(a) of S.R. 2001 No. 108 and regulation 2(10)(a) and (b) of S.R. 2002 No. 297