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The Social Security (Inherited SERPS) (Amendment) Regulations (Northern Ireland) 2005
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- 2005 No. 124
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations make provision relating to changes to the regime for deferring entitlement to state pension made by the Pensions (Northern Ireland) Order 2005 which provide, in particular, for a choice between increments and a lump sum for those who have deferred entitlement for 12 months or more.
In particular, regulation 2 amends the Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001. This allows for the proportion of the additional pension used in the calculation of the widowed person’s lump sum to be increased in line with the provisions set out in those Regulations relating to the calculation of additional pension for widowed persons.
These Regulations do not impose a charge on business.
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