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Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009

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Discharge of liability for pension credit rights

84.  (1)  The Committee may discharge its liability in respect of a pension credit in accordance with either paragraph 1(2) or 1(3) of Schedule 5 of the 1999 Order(1).

(2) Where the Committee discharges its liability by conferring pension credit rights on the person entitled to the pension credit, those shall be to—

(a)a pension and if applicable a lump sum grant; and

(b)a death grant.

(3) A pension credit member is not entitled to a lump sum grant if the transferor has been paid a retirement grant before the valuation date.

(4) The pension at the valuation date shall be calculated—

(a)by a reference to the value of the pension credit member’s pension credit rights calculated in accordance with regulation 10 of the Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000(2); and

(b)in accordance with guidance issued by the Government Actuary.

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