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The Pension Sharing (Valuation) Regulations (Northern Ireland) 2000
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- Northern Ireland Statutory Rules
- 2000 No. 144
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations.)
These Regulations specify the types of pension rights which are not subject to pension sharing, and make provision for the calculation and verification of cash equivalents for the purpose of creating pension debits and credits.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 specifies rights under a pension arrangement which are not subject to pension sharing.
Regulation 3 specifies that the calculation and verification of cash equivalents for the purposes of creating pension debits and credits may be made by reference to these Regulations.
Regulations 4 and 5 specify how cash equivalents in respect of rights in occupational pension schemes may be calculated and verified.
Regulations 6 and 7 specify how cash equivalents in respect of rights in pension arrangements other than occupational pension schemes may be calculated and verified.
As these Regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Social Security in relation to Great Britain, the requirement for consultation does not apply by virtue of Article 73(9) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (“the Order”).
The Welfare Reform and Pensions (1999 Order) (Commencement No. 3) Order (Northern Ireland) 2000 (S.R. 2000 No. 133 (C. 5)) provides for the coming into operation of Articles 24 (2) and 27(1) and (2) of the Order, insofar as they are not already in operation, on 1st December 2000.
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