- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2012
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- Rheolau Statudol Gogledd Iwerddon
- 2012 No. 78
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations further amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.R. 1995 No.95) (“the 1995 Regulations”) and the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No.256) (“the 2008 Regulations”).
Regulation 1 provides for citation, commencement and effect, including that certain provisions of this rule are to take effect before the date of commencement. Article 14(1) of the Superannuation Order 1972 provides authority for the regulations specified in regulation 1(3) and (4) to take effect from a date earlier than the making of these Regulations.
Amendments consequent to the Finance Act 2011
Regulations 3, 7, 10, 11(a), 16, 17(a) and 20 amend various provisions of the 1995 and 2008 Regulations as a result of changes made by the Finance Act 2011(c.11) in relation to—
(a)an individual’s annual allowance in respect of year on year increases to pension savings before those savings incur a tax charge (“an annual allowance charge”),
(b)a new requirement that, in certain circumstances, a scheme is to pay an annual allowance charge and reduce an individual’s benefits accordingly, and
(c)an individual’s lifetime allowance in respect of total pension savings before those savings incur a tax charge (“a lifetime allowance charge”), and the process by which an individual can protect that allowance at the current value.
Changes to employee contribution rates
Regulations 4, 8, 12, 13, 14, and 18 amend various provisions of the 1995 Regulations and the 2008 Regulations to provide for changes to pensionable pay bands or earnings bands and employee contribution percentage rates for the 2012 Scheme Year which is the period of one year beginning on the 1st April 2012 and ending on 31st March 2013.
Amendments consequent on the introduction of the Isle of Man Unified Public Service Pension Scheme on 1 April 2012
Regulations 5, 11(b) and 17(b) amend various provisions of the 1995 Regulations and 2008 Regulations so that the dedicated pension transfer arrangements for staff moving from the NHS in the Isle of Man to the HSC in Northern Ireland are discontinued in respect of staff joining on or after 2 April 2012. Provisions that abate and suspend pensions on re-employment in the Isle of Man after retirement are also discontinued by amendments at regulations 6, 15 and 19.
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