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4H.—(1) An eligible member’s final underpin date, in relation to a pension account, is the earliest of the following dates which occur either at the same time as, or after, an underpin date applicable to that pension account—
(a)the day before the date on which a pension under regulation 31(1), (3) or (5) of the 2014 Regulations (retirement pension) commences;
(b)where the eligible member elects to receive an immediate payment of all or part of the retirement pension under regulation 31(6) (flexible retirement) of the 2014 Regulations, the day before the date on which the eligible member’s reduced working hours or grade of employment begins;
(c)the day before the date on which a pension under regulation 31(7) of the 2014 Regulations commences (pension by virtue of redundancy or business efficiency);
(d)the day before the date on which a pension under regulation 36(1) (ill-health pension: active members) of the 2014 Regulations commences;
(e)the day before the date on which a pension pursuant to a request made under regulation 37(1) (ill-health pension: deferred members) of the 2014 Regulations commences;
(f)where the eligible member takes a payment of a lump sum under regulation 35(1)(a) or (c) (commutation and small pensions) of the 2014 Regulations in relation to the pension, the day before the date used to calculate the sum;
(g)where, in accordance with regulation 108(1) (rights to payments out of the pension fund) of the 2014 Regulations, the eligible member applies for a transfer under Chapters 1 or 2 or Part 4ZA of the Pension Schemes (Northern Ireland) Act 1993, the date used to calculate the cash equivalent transfer value paid;
(h)where a transfer payment is made in respect of the eligible member under regulation 110 (bulk transfers) of the 2014 Regulations, the date of transfer; and
(i)the date on which the Committee makes payment to the eligible member under regulation 20 (rights to return of contributions) of the 2014 Regulations relating to a pension account.
(2) Where the eligible member has had a final underpin date by virtue of paragraph (1)(a), paragraph (1) subsequently applies as if for “the earliest of the following dates” there were substituted “the next occurring of the following dates”.]
Textual Amendments
F1Regs. 4A-4T and cross heading inserted heading inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(4)
Modifications etc. (not altering text)
C1Reg. 4H(1) applied (with modifications) (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 13(3)
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