The Social Security (Inherited SERPS) (Amendment) Regulations (Northern Ireland) 2005

Made16th March 2005

Coming into operation6th April 2005

The Department for Social Development, in exercise of the powers conferred by Articles 49(1) and (2) and 73(4) of the Welfare Reform and Pensions (Northern Ireland) Order 19991, and now vested in it2, and of all other powers enabling it in that behalf, hereby makes the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Social Security (Inherited SERPS) (Amendment) Regulations (Northern Ireland) 2005 and shall come into operation on 6th April 2005.

Amendment of the Social Security (Inherited SERPS) Regulations2.

(1)

The Social Security (Inherited SERPS) Regulations (Northern Ireland) 20013 shall be amended in accordance with paragraphs (2) and (3).

(2)

In regulation 2 (modification of Part II of the Contributions and Benefits Act) after paragraph (3) there shall be added the following paragraph –

“(4)
Where, on or after 6th April 2006, a person becomes a person of a description specified in Column 1 of the Schedule and entitled to a widowed person’s lump sum under paragraph 7A of Schedule 5 to the Contributions and Benefits Act4, paragraph 7B(3) of Schedule 5 to that Act shall have effect so that the half of the additional pension specified in paragraph (b) of the definition of “P” is increased by the percentage specified in Column 2 of the Schedule.”.

(3)

In the heading to the Schedule –

(a)

for “Regulation 2(2)” there shall be substituted “Regulation 2(2) and (4)”; and

(b)

after “persons of a specified description” there shall be added “and in the proportion of additional pension used in the calculation of a widowed person’s lump sum payable to such persons”.

Sealed with the Official Seal of the Department for Social Development on 16th March 2005.

John O'Neill

A senior officer of the

Department for Social Development

(This note is not part of the Regulations)

These Regulations make provision relating to changes to the regime for deferring entitlement to state pension made by the Pensions (Northern Ireland) Order 2005 which provide, in particular, for a choice between increments and a lump sum for those who have deferred entitlement for 12 months or more.

In particular, regulation 2 amends the Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001. This allows for the proportion of the additional pension used in the calculation of the widowed person’s lump sum to be increased in line with the provisions set out in those Regulations relating to the calculation of additional pension for widowed persons.

These Regulations do not impose a charge on business.