The Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005 No. 121

Regulation 5

SCHEDULE 2 N.I. MODIFICATION OF SCHEDULE 1

1.  In paragraph 2(1) for paragraph (b) there shall be substituted the following paragraph – N.I.

“(b) that paragraph 1 of Schedule 5 is to apply in relation to so much of the period of deferment which falls before the first day of the first accrual period (as defined by paragraph 3B(2) of that Schedule) beginning on or after 6th April 2005 (“the first part”) and that paragraph 3A of that Schedule is to apply in relation to the remainder of the period of deferment (“the second part”), paragraph 3 of this Schedule shall apply in relation to the first part and paragraph 5 of this Schedule shall apply in relation to the second part.”.

Commencement Information

I1 Sch. 2 para. 1 in operation at 6.4.2005, see reg. 1(1)

2.  In paragraph 3(2) for the words from “that amount” to the end of the sub-paragraph there shall be substituted – N.I.

• “–

  (a)

  there are at least 7 incremental periods in the period of deferment;

  (b)

  there are at least 5 incremental periods in the period of deferment and the amount of the increment for at least one of those periods is calculated in accordance with paragraph 4(2); or

  (c)

  paragraph 2(1)(b) applies and there is at least one incremental period before the first day of the first accrual period.”.

Commencement Information

I2 Sch. 2 para. 2 in operation at 6.4.2005, see reg. 1(1)

3.  At the end of paragraph 6(1) there shall be added “or, if greater, the amount equal to the total amount of graduated retirement benefit which would have been payable to the person during the period of 12 months ending with the last day of the period of deferment if his entitlement had not been deferred”. N.I.

Commencement Information

I3 Sch. 2 para. 3 in operation at 6.4.2005, see reg. 1(1)

4.  In paragraph 7 – N.I.

(a) at the end of sub-paragraph (1)(d) there shall be added “and throughout the period of 12 months falling after 5th April 2005”;

(b) for sub-paragraph (2)(b) there shall be substituted the following sub-paragraph –

“(b) that paragraph 4 of Schedule 5 is to apply in relation to so much of S’s period of deferment which falls before the first day of the first accrual period (as defined by paragraph 7B(2) of that Schedule) beginning on or after 6th April 2005 (“the first part”) and that paragraph 7A of that Schedule is to apply in relation to the remainder of the period of deferment (“the second part”), paragraph 8 of this Schedule shall apply in relation to the first part and paragraph 9 of this Schedule shall apply in relation to the second part.”.

Commencement Information

I4 Sch. 2 para. 4 in operation at 6.4.2005, see reg. 1(1)

F1 5.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F1 Sch. 2 para. 5 omitted (6.4.2006) by virtue of The Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006 (S.R. 2006/104), regs. 1(1), 7(3)

6.  In paragraph 12(1) – N.I.

(a) after “12 months” there shall be inserted “and at least 12 months of that period falls after 5th April 2005”;

(b) for sub-paragraph (b) there shall be substituted the following sub-paragraph –

“(b) that paragraph 13 is to apply in relation to so much of the period of deferment which falls before the first day of the first accrual period (as defined in paragraph 16(2)) for the purposes of paragraph 15 and that paragraph 14 is to apply in relation to the remainder of the period of deferment.”.

Commencement Information

I5 Sch. 2 para. 6 in operation at 6.4.2005, see reg. 1(1)

7.  In paragraph 13(2) for the words from “that amount” to the end of the sub-paragraph there shall be substituted – N.I.

• “–

  (a)

  there are at least 7 incremental periods in the period of deferment;

  (b)

  there are at least 5 incremental periods in the period of deferment and the amount of the increment for at least one of those periods is calculated in accordance with paragraph 14(2); or

  (c)

  the person has made (or is treated as having made) an election under paragraph 12(1)(b) and there is at least one incremental period before the first day of the first accrual period.”.

Commencement Information

I6 Sch. 2 para. 7 in operation at 6.4.2005, see reg. 1(1)

8.  At the end of paragraph 16(1) there shall be added “or, if greater, the amount equal to the total amount of graduated retirement benefit to which the person would have been entitled for the period of 12 months ending with the last day of the period of deferment if his entitlement had not been deferred”. N.I.

Commencement Information

I7 Sch. 2 para. 8 in operation at 6.4.2005, see reg. 1(1)

9.  In paragraph 17 – N.I.

(a) at the end of sub-paragraph (1)(d) there shall be added “and throughout the period of 12 months falling after 5th April 2005”;

(b) for sub-paragraph (2)(b) there shall be substituted the following sub-paragraph –

“(b) that paragraph 18 is to apply in relation to so much of S’s period of deferment which falls before the first day of the first accrual period (as defined in paragraph 20(2)) for the purposes of paragraph 19 and that paragraph 19 is to apply in relation to the remainder of that period of deferment.”.

Commencement Information

I8 Sch. 2 para. 9 in operation at 6.4.2005, see reg. 1(1)

F2 10.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F2 Sch. 2 para. 10 omitted (6.4.2006) by virtue of The Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006 (S.R. 2006/104), regs. 1(1), 7(3)