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The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

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Excess amounts – actual surpluses

92.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount paid out of the Board’s FPF in that year—

(a)where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 90(1) or (2) (“the article 90 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 90 total;

(b)where the un-audited surplus is less than the article 90 total, the amount of the article 90 total less the un-audited surplus shall not be payable under article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under article 90 (1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

(d)any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

(a)where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 90 (1) or (2) (“the un-audited article 90 total”), it shall require the Board to pay to it out of its FPF the amount of the audited surplus less the un-audited article 90 total;

(b)where the audited surplus is less than the un-audited article 90 total, the amount of the un-audited article 90 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 90 (1) or (2), it shall require the Board to pay to it the amount of the audited surplus; and

(d)any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2) or article 91(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

(3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to make under paragraph (1)(a) or (c).

(4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

(5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the authority to make under paragraph (2)(a) or (c).

(6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

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