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The Health and Personal Social Services (Superannuation) (Amendment) Regulations (Northern Ireland) 2008

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Amendment of regulation 43

37.—(1) Regulation 43 (Guaranteed minimum pensions) is amended as provided by paragraphs (2) to (5).

(2) In paragraph (1), for “section 10 of the Pension Schemes (Northern Ireland) Act 1993 (earner’s guaranteed minimum)” substitute “section 9 of the 1993 Act”.

(3) In paragraphs (4) and (4A), for “tax year 1988-89 and subsequent tax years” substitute “tax years 1988-89 to 1996-97 inclusive”.

(4) In paragraph (5), for “tax year 1988-89” substitute “tax years 1988-89 to 1996-97 inclusive”.

(5) For paragraph (6) substitute—

(6) A member who on leaving superannuable employment—

(a)becomes entitled to a refund of contributions under regulation 50; or

(b)exercises a right to require a transfer or buy-out in accordance with regulation 54,

but, in either case, remains (as described in regulation 50(3)) entitled to a guaranteed minimum pension or section 5(2B) rights, shall be entitled to the benefits specified in paragraph (7).

(7) The benefits are—

(a)a pension payable from the date on which the member reaches state pension age at a weekly rate equal to the member’s guaranteed minimum (if any); and

(b)a pension and lump sum from the date the member reaches normal benefit age in respect of the member’s section 5(2B) rights.

(8) On the death of a member to whom paragraph (6) applies, no benefit will be payable except for a widow's, widower’s or surviving civil partner’s pension equal to the aggregate of—

(a)that described in paragraph (3) or, as the case may be, paragraph (4); and

(b)half the member’s pension in respect of section 5(2B) rights..

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