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The Health and Personal Social Services (Superannuation Scheme, Injury Benefits and Additional Voluntary Contributions) (Amendment) Regulations (Northern Ireland) 2006

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Amendment of regulation 2 of the AVC Regulations

20.—(1) Regulation 2(1) of the AVC Regulations (Interpretation) is amended in accordance with this regulation.

(2) In regulation 2(1)—

(a)omit the definitions of “the Taxes Act”, “free-standing additional voluntary contributions scheme”, “personal pension scheme” and “retirement benefits scheme”.

(b)Insert each of the following definitions at the appropriate place in the alphabetical order—

”the 2004 Act” means the Finance Act 2004(2);

HPSS employment” has the meaning given in regulation 2 (Interpretation) of the 1995 Regulations(3);

“lifetime allowance” shall be construed in accordance with Part 4 of the 2004 Act (Pension Schemes etc.);

“pension commencement lump sum” means a lump sum for the purposes of Part I of Schedule 29 to the 2004 Act not exceeding 25 per cent of the proceeds of any investment made under regulations 7(1), 8(2) or 9(4) ;

“registered pension scheme” has the meaning given by section 150(2) of the 2004 Act;

“superannuable employment” has the meaning given in regulation 2 (Interpretation) of the 1995 Regulations;.

(1)

Regulation 2 was amended by S.Rs 2002 No. 129; 2004 No. 104; 2005 Nos. 154 and 533

(3)

S. R. 1995 No. 95

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