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The Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005
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- 2005 No. 121
- SCHEDULE 1
- PART 1
- Regulation 2
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Increase or lump sum where pensioner’s entitlement is deferred
2.—(1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and that person elects, on claiming his pension either –
(a)that paragraph 1 of Schedule 5 (increase of pension where pensioner’s entitlement is deferred) is to apply in relation to the period of deferment, paragraph 3 of this Schedule shall also apply in relation to that period;
(b)that paragraph 3A of Schedule 5 (lump sum where pensioner’s entitlement is deferred) is to apply in relation to the period of deferment, paragraph 5 of this Schedule shall also apply in relation to that period.
(2) The reference to an election in sub-paragraph (1) includes an election a person is treated as having made under paragraph A1(2) of Schedule 5.
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