Search Legislation

The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Effect of making a cash equivalent transfer payment

8.—(1) This regulation applies where the cash equivalent of the transferor’s transferable rights has been transferred into the Communities’ scheme.

(2) Section 22(4) of the 1992 Act(1) (earnings factors) shall be read as if it included the following—

or

(c)in a case where the cash equivalent of a person’s transferable rights has been transferred in accordance with the Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007, for the tax year in which that payment was made and any earlier tax year—

(i)in the case of 1987-88 or any subsequent tax year, from so much of his earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid, treated as paid or credited and from Class 2 and Class 3 contributions, and

(ii)in the case of any earlier tax year, from any of his Class 1, 2 or 3 contributions..

(3) Nothing in the 1992 Act or in regulations made under it shall operate—

(a)to entitle the transferor to payment of a relevant benefit from the day on which the transfer takes place;

(b)to credit a transferor with any earnings or contributions which accrue from his transferable rights; or

(c)to enable the transferor to reduce the number of years in his working life for the purposes of satisfying the second condition in paragraph 5 of Schedule 3 to the 1992 Act(2) by reference to those rights.

(4) Where the transferor returns to work in the United Kingdom he shall not be entitled to credits under—

(a)regulation 4 of the Social Security (Credits) Regulations (Northern Ireland) 1975(3) (starting credits); or

(b)regulation 4 of the Social Security (Credits) Regulations 1975(4) (starting credits).

(5) Where, at the date on which the cash equivalent of his transferable rights was paid, a transferor’s former spouse or civil partner is treating the contributions of the transferor as if they were his own contributions in accordance with section 48 of the 1992 Act (use of former spouse’s contributions), that transfer shall not have the effect of causing such a former spouse or civil partner’s Category A pension to be re-calculated.

(1)

Subsection (4) was amended by paragraph 43 of Schedule 6 to the Social Security (Northern Ireland) Order 1998

(2)

Paragraph 5(3) was amended by Article 126 of the Pensions (Northern Ireland) Order 1995

(3)

S.R. 1975 No. 113; regulation 4 was amended by regulation 2(5)(a) of S.R. 1988 No. 326 and regulation 3(4) of S.R. 2001 No. 108

(4)

S.I. 1975/556; regulation 4 was amended by regulation 2(5)(a) of S.I. 1988/1545 and regulation 3(4) of S.I. 2000/1483

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources