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

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Amendment of regulation 72

49.—(1) Regulation 72 (Paying for additional service or unreduced retirement lump sum by regular additional contributions) is amended as provided by paragraphs (2) and (3).

(2) In paragraph (6) after “scheme” insert “before 1st April 2008” and for “the Inland Revenue” substitute “HM Revenue and Customs”.

(3) After paragraph (6) insert—

(6A) The member’s total regular additional contributions made on or after 1st April 2008 under this regulation may not exceed—

(a)in the case of a member paying contributions of 5 per cent of his superannuable pay under regulation 10 on the member’s birthday immediately following the date of the election referred to in paragraph (3), 10 per cent of superannuable pay;

(b)in the case of a member paying contributions of more than 5 per cent of his superannuable pay under regulation 10 on the birthday referred to in sub-paragraph (a), 9 per cent of superannuable pay, or

(c)in any case referred to in sub-paragraph (a) or (b), any other limit specified for the time being by HM Revenue and Customs..

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