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Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

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  1. Introductory Text

  2. PART 1 GENERAL

    1. 1.Citation, commencement, interpretation and retrospection

    2. 2.Amendment of the principal Regulations

  3. PART 2 THE TAX REGIME

    1. 3.Requirements for admission agreements

    2. 4.Further restrictions on eligibility

    3. 5.Periods of membership: “total membership”

    4. 6.High earners

    5. 7.Members’ contributions

    6. 8.Employer’s discretion to reduce member’s contribution rate

    7. 9.Inland revenue limits on contributions

    8. 10.Limit on total amount of benefits and deduction of tax

    9. 11.Calculations

    10. 12.Final pay

    11. 13.Revenue restrictions

    12. 14.Retirement after normal retirement date

    13. 15.Re-employed and rejoining deferred members

    14. 16.Surrenders of pensions

    15. 17.Requirements as to time of payment

    16. 18.Guaranteed minimum pensions etc.

    17. 19.Surviving spouse’s or civil partner’s long-term pension

    18. 20.Reduction of some surviving spouses’ pensions

    19. 21.Meaning of “eligible child”

    20. 22.Children’s long-term pensions

    21. 23.Commutation: small pensions

    22. 24.Commutation: exceptional ill-health

    23. 25.Scope of Part III: limits on benefits

    24. 26.Power of employing authority to increase total membership

    25. 27.Effect of increases under this Chapter for older members

    26. 28.Payments to increase total membership

    27. 29.Effect of increases under this Chapter for older members

    28. 30.Election for pension in lieu of retirement grant

    29. 31.Election for lump sum in lieu of pension

    30. 32.Retirement benefits

    31. 33.Elections as to use of accumulated value of AVCs

    32. 34.Application and investment of SCAVCs

    33. 35.Accounts and audit

    34. 36.Employer’s further payments

    35. 37.Over-provision: calculation and return of surplus AVC and SCAVC funds

    36. 38.Rights to return of contributions

    37. 39.Commencement of pensions

    38. 40.Treatment of other benefits

    39. 41.Decisions as to status of employees and decisions as to benefits

    40. 42.Statements of policy concerning exercise of discretionary functions

    41. 43.Commutation: small pensions

    42. 44.Commutation: serious ill-health

    43. 45.Interpretation

    44. 46.Matters to be included in an admission agreement in certain cases

    45. 47.Excluded membership

    46. 48.Revenue restrictions

  4. PART 3 THE 85 YEAR RULE

    1. 49.Normal retirement

    2. 50.Other early leavers: deferred retirement benefits and elections for early payment

    3. 51.Re-employed and rejoining deferred members

    4. 52.Payments to increase total membership

    5. 53.Commencement of pensions

    6. 54.Right to count a credited period

    7. 55.Credited periods for transferring members with mis-sold pension rights

    8. 56.Rights as to service not matched by credited period

    9. 57.Interpretation

  5. PART 4 TRANSITIONAL PROVISIONS

    1. 58.Transitional provisions and savings

    2. 59.Right to opt out

  6. PART 5 GOVERNANCE AND COMMUNICATION POLICY STATEMENTS

    1. 60.Governance policy statement

    2. 61.Communication policy statements

  7. PART 6 MINOR TECHNICAL AMENDMENTS

    1. 62.Further restrictions on eligibility

    2. 63.First instance decisions

    3. 64.Interpretation

  8. Signature

    1. SCHEDULE

      Transitional Provisions and Savings

      1. 1.Where a member — (a) elects to receive the immediate...

      2. 2.For the purposes of paragraph 1, the relevant date, for...

      3. 3.For the purposes of this Schedule, a member satisfies the...

      4. 4.Where a member who may elect under regulation 34(1) (re-employed...

      5. 5.(1) This paragraph applies to a member who was an...

      6. 6.(1) This paragraph applies to a member who retires, having...

  9. Explanatory Note

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