Explanatory Memorandum

Pensions (No. 2) Act (Northern Ireland) 2008

2008 CHAPTER 13

15 December 2008

Commentary on Sections

Schedule 4: Pension compensation payable on discharge of pension compensation credit

Part 2: Transferee attains pension compensation age before or on transfer day

Where the transferee is, at the point the pension compensation order takes effect, over the pension compensation age they will receive periodic compensation for life (paragraph 4). This compensation starts from the transfer day, and comprises the initial annual rate of the compensation plus any annual increases due to inflation under paragraph 17. It is subject to any regulations applying the compensation cap made under paragraph 18.

Paragraph 5 provides that 50% of the pension compensation in payment, or payable, will be paid to the transferee's widow, widower or surviving civil partner (“the surviving partner”) after the death of the transferee. Regulations may set out when the surviving partner will not be entitled to compensation. This will allow provision to be made for cases where the scheme rules under which the transferor’s compensation is calculated do not provide for pensions to a surviving partner.