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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

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Regulation 2

SCHEDULE 1INTERPRETATION

This schedule has no associated Explanatory Memorandum

“the 1971 Act” means the Pensions (Increase) (Northern Ireland) Act 1971(1)

“the 1972 Order” means the Superannuation (Northern Ireland) Order 1972(2);

“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993(3);

“the 1995 Order” means the Pensions (Northern Ireland) Order 1995(4);

“the 1996 Order” means the Employment Rights (Northern Ireland) Order 1996(5);

“the 1999 Act” means the Welfare Reform and Pensions Act 1999(6);

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999(7);

“the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002(8);

“the 2004 Finance Act” means the Finance Act 2004(9);

“the 2004 Pensions Act” means the Pensions Act 2004(10);

“the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 2008(11);

“the 2009 Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009(12), the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009(13), and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009(14);

“active member” means a person who is in an employment, and is—

(a)

paying contributions to the Scheme;

(b)

treated as paying contributions to the Scheme; or

(c)

absent from that employment for one of the reasons mentioned in regulation 13 (contributions during absence from work) and entitled to pay contributions to the Scheme;

“additional maternity or adoption leave” means leave under Article 105 or 107B of the 1996 Order;

“additional paternity leave” means leave under the Additional Paternity Leave Regulations (Northern Ireland) 2010(15);

“additional pension” means pension under these Regulations other than earned pension;

“admission agreement” means an agreement between the Committee and an admission body that named individuals, or all or any specified class of the admission body’s employees, may be members of the Scheme;

“admission agreement fund” means a fund established in accordance with regulation 61(2);

“admission body” has the meaning given to that expression at paragraph 2 of Part 1 of Schedule 2 (admission agreements with admission bodies) to these Regulations;

“amount of accrued pension” means the earned pension in a member’s pension account adjusted to take account of any revaluation adjustment applicable;

“amount of pension payable” means the earned and additional pension in a member’s pension account adjusted to take account of any revaluation adjustment, index rate adjustment, commutation amount or pension account adjustment applicable;

“annual allowance charge” has the meaning given to that expression by section 227 of the 2004 Finance Act;

“assumed pensionable pay” has the meaning given by regulation 23;

“automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the 2008 Act;

“automatic re-enrolment date” means the automatic re-enrolment date chosen by a member’s employing authority in accordance with section 5 of the 2008 Act and regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 for those of its eligible jobholders who are not active members of the Scheme (or the date the employing authority would have chosen if the employing authority does not have any such employees);

AVCs” means payment of additional voluntary contributions made under regulation 19;

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

“benefit crystallisation event” has the meaning given by section 7 of the 2004 Finance Act;

“child-related leave” means—

(a)

ordinary adoption leave;

(b)

ordinary maternity leave;

(c)

additional maternity or adoption leave during which the member receives some pensionable pay;

(d)

paternity leave; or

(e)

additional paternity leave during which the member receives some pensionable pay;

“children’s pension” means a pension payable to an eligible child in accordance with regulations 43, 44, 45, 48, 49, 50, 53, 54 or 55;

“the Committee” means the Northern Ireland Local Government Officers’ Superannuation Committee established under section 1 of the Local Government (Superannuation) Act (Northern Ireland) 1950(16);

“commutation amount” means the amount of pension a member has elected to give up in return for a lump sum, in accordance with regulation 34;

“contract of employment” includes terms of office;

“contributing body” means an employing authority, an admission body or a body which is responsible for liabilities under the Scheme, whether pursuant to legislation, pursuant to an agreement with the Committee or pursuant to a statutory transfer or by any other means whatsoever;

“councillor” means a member of a new council or a member of an existing council;

“councillor member” means a person who is a member of the Scheme by reason of being a councillor;

“councillor membership” means any period of membership which counts in respect of service as a member of a council and not other local government employment;

“deferred member” has the meaning given by regulation 8;

“deferred payment enhancement” means the amount by which a member’s entitlement to retirement pension is increased on account of late payment, in accordance with regulation 31(4) or (11);

the Department” means the Department of the Environment;

“dependent”, in relation to a person, means that in the opinion of the Committee, at the date of the member’s death—

(a)

the person was financially dependent on the member;

(b)

the person’s financial relationship with the member was one of mutual dependence; or

(c)

the person was dependent on the member because of physical or mental impairment;

“early payment reduction” means the amount by which a member’s entitlement is reduced pursuant to regulation 31(5), (6) or (12);

“earned pension” means pension accrued from the member’s pensionable pay pursuant to regulation 25(4) or 25(5), or credited pursuant to regulation 113(1) (effect of acceptance of transfer value payment);

“eligible child”, in relation to a deceased member, means—

(a)

a natural or adopted child of a member who meets any of conditions A to C and who was born before, on, or in the case of a natural child, within twelve months of the member’s death; or

(b)

a step-child or child accepted by the deceased as a member of the family (excluding a child sponsored by the member through a registered charity) who—

(i)

meets any of conditions A to C; and

(ii)

was dependent on the member at the date of death.

Condition A is that the person is aged under 18.

Condition B is that the person is in full-time education or vocational training and has not reached the age of twenty-three (but the Committee may continue to treat a person as fulfilling Condition B notwithstanding any break in a course of education or vocational training, although the person does not fulfil Condition B during such a break).

Condition C is that the person is unable to engage in gainful employment because of physical or mental impairment and either—

(i)

has not reached the age of twenty-three; or

(ii)

the impairment is in the opinion of an IRMP likely to be permanent and the person was dependent on the member at the date of the member’s death because of that physical or mental impairment.

“employment” includes office;

“employing authority” means a body employing an employee who is eligible to be a member or is a local authority as defined in Article 2 of the 1972 Order;

“employing authority’s consent” includes the consent of the Committee in circumstances where the member’s employer or former employer is no longer an employing authority;

“European Pensions Institution” has the same meaning as in Article 269(8) of the Pensions Order (Northern Ireland) 2005(17);

“existing council” means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972(18) as in force immediately prior to the making of the Local Government (Boundaries) (2008 Act) (Commencement, Transitional Provision and Savings) Order (Northern Ireland) 2013(19);

“former regulations” means the 2009 Regulations, the 2002 Regulations, the Local Government Pension Scheme Regulations (Northern Ireland) 2000(20), or as the circumstances require, the Local Government (Superannuation) Regulations (Northern Ireland) 1992(21), the Local Government (Superannuation) Regulations (Northern Ireland) 1981(22), the Local Government (Superannuation) Regulations (Northern Ireland) 1962(23) or the Local Government (Superannuation) Regulations (Northern Ireland) 1950(24) and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

“the fund” means a superannuation fund established under the Local Government (Superannuation) Regulations (Northern Ireland) 1950;

“gainful employment” means paid employment for not less than thirty hours in each week for a period of not less than twelve months;

“guarantor” means a person which is not an inheriting employer and which has agreed in accordance with regulation 71 to accept responsibility for some or all of the liabilities of the Scheme attributable to an original employer;

“index rate adjustment” means the percentage increase that would apply if the balance in the member’s pension account were a pension in payment eligible for increase under the 1971 Act;

“inheriting employer” means an employing authority which employs active members at the date at which the original employer withdraws from the Scheme and which has agreed in accordance with Regulation 71 to accept responsibility for some or all of the liabilities of an original employer towards the Scheme;

“inherited liabilities” has the meaning given to it in regulation 70 or 71 as applicable;

“IRMP” means an independent registered medical practitioner who is registered with the General Medical Council and—

(a)

holds a diploma in occupational health medicine (D Occ Med) or an equivalent qualification issued by a competent authority in an EEA state; and for the purposes of this definition, “competent authority” has the meaning given by section 55(1) of the Medical Act 1983(25); or

(b)

is an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA state;

“joint liability amount” has the meaning given to that expression by section 237B(3) of the 2004 Finance Act;

“liabilities” means, where it occurs in regulations 61 (the fund and the admission agreement fund), 68 (actuarial valuations and certificates), 70 (special circumstances where revised actuarial valuations and certificates shall be obtained) and 71 (apportionment of liabilities), the liabilities attributable to any employing authority or admission body by virtue of its participation in the Scheme whether it employs active members or not and these include not only liabilities which are directly attributable to its current or former employees but also any liabilities for which the employing authority or admission body is otherwise responsible;

“local government employment” means an employment by virtue of which the person employed is or has been a member of the Scheme;

“membership” is to be construed in accordance with Article 121(1) of the 1995 Order;

“new council” means a district council constituted under section 1 (district councils) of the Local Government Act (Northern Ireland) 1972(26) as amended by section 3(1) of the Local Government (Boundaries) Act (Northern Ireland) 2008(27);

“nominated co-habiting partner” has the meaning given by regulation 42;

“normal pension age” means the pensionable age of a person as specified from time to time in Schedule 2 to the 1995 Order, or if higher, 65;

“occupational pension scheme” has the meaning given by section 150(5) of the 2004 Finance Act;

“ordinary adoption leave” means leave under Article 107A of the 1996 Order;

“ordinary maternity leave” means leave under Article 103 of the 1996 Order;

“original employer” means an employing authority in respect of whom an apportionment agreement under regulation 71 has been made so that an inheriting employer or guarantor has assumed to accept responsibility for some or all of the liabilities previously attributable to that employing authority;

“partner” in relation to an active member means a spouse, civil partner or nominated co-habiting partner;

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002(28);

“payment period” means a period of employment to which an employee’s wages or salary payments relate;

“pension account” means an account of the description in regulation 24;

“pension credit” means a credit under Article 26(1)(b) of the 1999 Order or under section 29(1)(b) of the 1999 Act;

“pension credit member” has the meaning given by regulation 10(1) (pension credit and survivor members);

“pension debit” means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of the 1999 Act;

“pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

“pension fund” refers to the fund or, where applicable the admission agreement fund;

“pension sharing order” means an order or provision by virtue of which Article 26 of the 1999 Order or section 29 of the 1999 Act takes effect;

“pensionable age” has the meaning given in section 176 of the 1993 Act;

“pensionable pay” has the meaning given by regulation 22 but if the circumstances specified in regulation 23(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s assumed pensionable pay;

“pensioner member” has the meaning given by regulation 9(1);

“Pensions Regulator” means the body corporate established under section 1 of the 2004 Pensions Act;

“permanently incapable” means that the member will, more likely than not, be incapable until at the earliest, the member’s normal pension age;

“public service pension scheme” means has the same meaning as in section 150(3) of the 2004 Finance Act;

“qualifying recognised overseas pension scheme” has the same meaning as in section 169(2) of the 2004 Finance Act;

“qualifying service for a period of two years” has the meaning given in regulation 3(5);

“reference banks” means the seven largest persons for the time being who—

(a)

have permission under Part 4 of the Financial Services and Markets Act 2000(29) to accept deposits;

(b)

are incorporated in the United Kingdom and carry on there a regulated activity of accepting deposits; and

(c)

quote a base rate in sterling;

and for the purposes of this definition, the size of the person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006(30), or before the commencement of section 1159, as defined by Article 4 of the Companies (Northern Ireland) Order 1986(31), as shown in the audited end-of-year accounts last published before that time, and this definition shall be read with—

(i)

section 22 of the Financial Services and Markets Act 2000(32);

(ii)

any relevant order under that section; and

(iii)

Schedule 2 to that Act;

“registered pension scheme” has the same meaning as in section 150(2) of the 2004 Finance Act;

“reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty’s armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996(33);

“retirement pension” includes earned pension and additional pension;

“revaluation adjustment” means the consumer prices index of annual inflation published by the Office of National Statistics for the September preceding the end of a Scheme year which is to be applied to the sum in a pension account at the beginning of the next Scheme year;

“the Scheme” means the occupational pension scheme constituted by these Regulations and the Transitional Regulations;

“Scheme employment” means an employment by virtue of which a person is entitled to be a member of the Scheme;

“Scheme manager” has the meaning given by regulation 2(2));

“Scheme pays election” means a member giving the Committee notice of joint and several liability under section 237B of the 2004 Finance Act in respect of the member’s annual allowance charge;

“Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“service” means service or employment with an employing authority, and service rendered by an employee of an employing authority whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with an employing authority;

“shareable rights” has the same meaning as in Article 24(2) (scope of mechanism) of the 1999 Order or under section 27(2) of the 1999 Act;

“shared cost additional voluntary contribution arrangement” means an arrangement established under regulation 19 to which both the employing authority and the active member contribute;

“statutory pay” means any statutory maternity, paternity or adoption pay payable under the Social Security Contributions and Benefits (Northern Ireland) Act 1992(34);

“survivor member” has the meaning given by regulation 10(2);

“survivor pension” means a pension payable under regulations 41, 43, 44, 45, 47, 48, 49, 50, 52, 53, 54 or 55;

“Tier 1 benefits” has the meaning given by regulation 36(4) calculated in accordance with regulation 39;

“Tier 2 benefits” has the meaning given by regulation 36(5) calculated in accordance with regulation 39;

“total membership” means the aggregate of periods of membership which count as such under regulation 3;

“trade dispute” has the meaning given in Article 127 of the Trade Union and Labour Relations (Northern Ireland) Order 1995(35);

“transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European Pensions Institution; and

“Transitional Regulations” means the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014(36).

(2)

S.I. 1972/1073 (N.I. 10); Art. 9 was amended by Art. 34 S.I. 2005/1968 (N.I. 18); Art 14. was amended by Art. 12 S.I. 1990/1509 (N.I. 13).

(10)

2004 c. 35; section 293(8) was amended by S.I. 2007/3014

(21)

S.R. 1992 No. 547; as amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177)

(22)

S.R. 1981 No. 96; as amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547)

(23)

S.R. & O. (N.I.) 1962 No. 210

(24)

S.R. & O. (N.I.) 1950 No. 103 (p. 423)

(25)

1983 c. 54, the definition of “competent authority” was inserted by S.I. 2007/3101

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