The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2012

Amendment of regulation 89A

7.—(1) Regulation 89A (Deduction of tax: further provisions)(1) is amended as provided by paragraphs (2) to (4).

(2) In paragraph (6) after “entitlement to” insert “transitional protection,”.

(3) After paragraph (7) insert—

“(7A) If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act, that person shall give to the Department—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011(2) in respect of that entitlement; and

(b) the information referred to in paragraph (6).”.

(4) For paragraph (11), substitute—

“(11) This paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act.

(12) A member to whom paragraph (11) applies may give notice in writing to the Department specifying that the Department and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of that Act.

(13) Unless the Department’s liability for an annual allowance charge referred to in paragraph (12) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge will be paid by the Department on behalf of the member, and

(b) that member’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

(14) Paragraph (15) applies to members who are practitioners or non-GP providers.

(15) The members referred to in paragraph (14) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006(3) in respect of their benefits under the scheme in a manner prescribed from time to time by the Department.

(16) “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act.”.

(1)

Regulation 89A was inserted by S.R. 2006 No.410 regulation 16 and amended by S.R. 2008 No.130 regulation 3(18); S.R. 2008 No.163 regulation 62; S.R. 2011 No.256 regulation 4 and S.R. 2012 No.42 regulation 8

(2)

S.I. 2011/1752

(3)

S.I. 2006/567; regulation 15A was inserted by SI 2011/1797 regulation 9