The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014

SCHEDULES

Regulation 1

SCHEDULE 1 N.I. INTERPRETATION

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999 M1 ;

• “the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 M2 ;

• “the 2000 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2000 M3 ;

• “the 2000 Scheme” means the occupational pension scheme constituted by the 2000 Regulations;

• “the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002 M4 ;

• “the 2002 Scheme” means the occupational pension scheme constituted by the 2002 Regulations;

• “the 2009 Regulations” means the Benefits Regulations, the Administration Regulations and the Transitional Regulations 2009;

• “the 2009 Scheme” means the occupational pension scheme constituted by the Benefits Regulations, the Administration Regulations and the Transitional Regulations 2009;

• “the 2014 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2014 M5 ;

• “active member” means a person who is in an employment, and is—

  (a)

  paying contributions to the Scheme;

  (b)

  treated as paying contributions to the Scheme; or

  (c)

  absent from that employment for one of the reasons mentioned in regulation 13 (contributions during absence from work) of the 2014 Regulations and entitled to pay contributions to the Scheme;

• “actuarial guidance issued by the Department” means guidance identified by the Department as such, which has been issued in accordance with regulation 2(3) (introduction and interpretation) of the 2014 Regulations;

• “additional maternity or adoption leave” means leave under Article 105 or 107B of the Employment Rights (Northern Ireland) Order 1996 M6 ;

• [F1 “additional paternity leave” means leave under the Additional Paternity Leave Regulations (Northern Ireland) 2010 M7 ;]

• “additional pension” means pension under the 2014 Regulations other than earned pension;

• “admission agreement” means an agreement between the Committee and an admission body that named individuals, or all or any specified class of the admission body's employees, may be members of the Scheme;

• “admission body” has the meaning given to that expression at paragraph (2) of Part 1 of Schedule 2 (admission agreements with admission bodies) to the 2014 Regulations;

• “the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 M8 ;

• “automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the Pensions (No. 2) Act (Northern Ireland) 2008 M9 ;

• “the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 M10 ;

• “child-related leave” means—

  (a)

  ordinary adoption leave;

  (b)

  ordinary maternity leave;

  (c)

  additional maternity or adoption leave during which the member receives some pensionable pay;

  (d)

  paternity leave; F2 ...

  (e)

  [F3 shared parental leave during which the member receives some pensionable pay; ] [F4 or]

  (f)

  [F5 parental bereavement leave during which the member receives some pensionable pay;]

• “the Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Local Government (Superannuation) Act (Northern Ireland) 1950 M11 ;

• “contract of employment” includes terms of office;

• “council” means an existing council or a new council;

• “councillor” means a member of a new council or a member of an existing council;

• “councillor member” means a person who is a member of the Scheme by reason of being a councillor;

• “councillor membership” means any period of membership which counts in respect of service as a member of a council and not other local government employment;

• “deferred member” has the meaning given by regulation 8 (deferred members) of the 2014 Regulations;

• “the Department” means the Department of the Environment;

• “the earlier Schemes” means the 2009 Scheme, the 2002 Scheme and the 2000 Scheme, or as circumstances require, a scheme established by the Local Government (Superannuation) Regulations (Northern Ireland) 1992 M12 , Local Government (Superannuation) Regulations (Northern Ireland) 1981 M13 , Local Government (Superannuation) Regulations (Northern Ireland) 1962 M14 , Local Government (Superannuation) Regulations (Northern Ireland) 1950 M15 and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

• “earned pension” means pension accrued from the member's pensionable pay pursuant to regulation 25(4) or 25(5) (active member's pension accounts) or credited pursuant to regulation 113(1) (effect of acceptance of transfer value) of the 2014 Regulations;

• [F6 “eligible member” has the meaning given in regulation 4A(2) (statutory underpin: general);]

• “employee” includes a whole-time employee, part-time employee and variable-time employee;

• “employing authority” means a body employing an employee who is eligible to be a member or is a local authority as defined in Article 2 of the Superannuation (Northern Ireland) Order 1972;

• “employing authority's consent” includes the consent of the Committee in circumstances where the member's employer or former employer is no longer an employing authority;

• “employment” includes office;

• “European Pensions Institution” has the same meaning as in Article 269(8) of the Pensions (Northern Ireland) Order 2005 M16 ;

• “existing council” means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 M17 as in force immediately prior to the making of the Local Government (Boundaries) (2008 Act) (Commencement, Transitional Provision and Savings) Order (Northern Ireland) 2013 M18 ;

• [F7 “final assumed benefits” means the benefits calculated in accordance with regulation 4K (statutory underpin: calculation of final assumed benefits);

• “final guarantee amount” is the amount by which the eligible member’s final assumed benefits are exceeded by their final underpin amount (if at all) in respect of a pension account;

• “final underpin amount” means the amount calculated in accordance with regulation 4L (statutory underpin: calculation of final underpin amount);

• “final underpin date” has the meaning given in regulation 4H(1) (statutory underpin: final underpin date);]

• “the former regulations” means the 2009 Regulations, the 2002 Regulations, the 2000 Regulations, or as the circumstances require, the Local Government (Superannuation) Regulations (Northern Ireland) 1992, Local Government (Superannuation) Regulations (Northern Ireland) 1981, Local Government (Superannuation) Regulations (Northern Ireland) 1962, Local Government (Superannuation) Regulations (Northern Ireland) 1950 and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

• “the fund” means a superannuation fund established under the Local Government (Superannuation) Regulations (Northern Ireland) 1950;

• “gainful employment” means paid employment for not less than thirty hours in each week for a period of not less than twelve months;

• “local government employment” means employment by virtue of which the person employed is or has been a member of the Scheme;

• “membership” is to be construed in accordance with Article 121(1) of the Pension (Northern Ireland) Order 1995 M19 ;

• “new council” means a district council constituted under section 1 (district councils) of the Local Government Act (Northern Ireland) 1972) as amended by section 3(1) of the Local Government (Boundaries) Act (Northern Ireland) 2008;

• “normal retirement age” in relation to the 2009 Scheme, is 65;

• “occupational pension scheme” has the meaning giving by section 150(5) of the Finance Act 2004 M20 ;

• [F8 “parental bereavement leave” means leave under Article 112EA of the Employment Rights (Northern Ireland) Order 1996;]

• “part-time employee” means an employee whose contract of employment provides—

  (a)

  that the employee is such an employee for the Scheme, or

  (b)

  who is neither a whole-time employee nor a variable-time employee;

• “paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002 M21 ;

• “pension debit” means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of 1999 Act;

• “pensionable pay” in relation to—

  (a)

  the 2009 Scheme, has the meaning given in regulation 4 (meaning of “pensionable pay”) of the Benefits Regulations; and

  (b)

  the Scheme, has the meaning given in regulation 22 (meaning of “pensionable pay”) of the 2014 Regulations, but if circumstances specified in regulation 23(2) (assumed pensionable pay) of the 2014 Regulations apply, references to a member's pensionable pay are references to that member's assumed pensionable pay;

• “pensioner member” has the meaning given by regulation 9(1) (pensioner members) of the 2014 Regulations;

• [F9 “provisional assumed benefits” means the benefits calculated in accordance with regulation 4I (statutory underpin: calculation of provisional assumed benefits);

• “provisional underpin amount” means the amount calculated in accordance with regulation 4J (statutory underpin: calculation of provisional underpin amount);

• “the PSP Directions 2023” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023;

• “the PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;]

• “public service pension scheme” means has the same meaning as in section 150(3) of the 2004 Finance Act;

• “qualifying recognised overseas pension scheme” has the same meaning as in section 169(2) of the 2004 Finance Act;

• “qualifying service for a period of 2 years” has the meaning given to it by regulation 3(5) (active membership) of the 2014 Regulations;

• “registered pension scheme” has the same meaning as in section 150(2) of the 2004 Finance Act;

• “reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty's armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 M22 ;

• “retirement pension” includes earned pension and additional pension;

• “revaluation adjustment” means the consumer prices index of annual inflation published by the Office of National Statistics for the September preceding the end of a Scheme year which is to be applied to the sum in a pension account at the beginning of the next Scheme year;

• “the Scheme” means the occupational pension scheme constituted by these Regulations, the 2014 Regulations;

• “Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

• “service” means service or employment with an employing authority and service rendered by an employee of an employing authority whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with an employing authority;

• [F10 “shared parental leave” means leave under the Shared Parental Leave Regulations (Northern Ireland) 2015;]

• “survivor pension” means a pension payable under regulations 41 (survivor benefits: partners of active members), 43 (survivor benefits: children of active members), 44 (survivor benefits: children of active member where pension is payable to partner of active member), 45 (survivor benefits: children of active member where no pension is payable to partner of active member), 47 (survivor benefits: partners of deferred members), 48 (survivor benefits: children of deferred members), 49 (survivor benefits: children of deferred member where pension is payable to partner of deferred member), 50 (survivor benefits: children of deferred member where pension no is payable to partner of deferred member), 52 (survivor benefits: partners of pensioner members), 53 (survivor benefits: children of pensioner members), 54 (survivor benefits: children of pensioner member where pension is payable to partner of pensioner member) and 55 (survivor benefits: children of pensioner member where pension no is payable to partner of pensioner member) of the 2014 Regulations; [F11 and any pension payable under the former regulations to a survivor;]

• “Tier 1 benefits” has the meaning given by regulation 36(4) (early payment of retirement pension on ill-health grounds: active members) calculated in accordance with regulation 39 (calculation of ill-health pension amounts) of the 2014 Regulations;

• “Tier 2 benefits” has the meaning given by regulation 36(5) (early payment of retirement pension on ill-health grounds: active members) calculated in accordance with regulation 39 (calculation of ill-health pension amounts) of the 2014 Regulations;

• “trade dispute” has the meaning given in Article 127 of the Trade Union and Labour Relations (Northern Ireland) Order 1995 M23 ;

• “total membership” means the aggregate of periods of membership which count as such under regulation 3 (active membership) of the 2014 Regulations;

• “transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European Pensions Institution;

• “the Transitional Regulations 2009” means the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 M24 ;

• [F12 “underpin date” has the meaning given in regulation 4G (statutory underpin: underpin date);

• “underpin period” has the meaning given in regulation 4A(3) (statutory underpin: general);]

• “variable-time employee” means an employee whose contract of employment provides that the employee is such an employee for the Scheme and—

  (a)

  whose pay is calculated by reference to the employee's duties (rather than necessarily by reference to the number of hours the employee has worked), or

  (b)

  whose duties only have to be performed on an occasional basis; and

• “whole-time employee” means an employee whose contract of employment provides—

  (a)

  that the employee is such an employee for the Scheme, or

  (b)

  that the employee's contractual hours are not less than the number of contractual hours for a person employed in that employment on a whole-time basis.

Textual Amendments

F1 Words in Sch. 1 deleted (5.4.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 22(2)(a) (with art. 25)

F2 Word in Sch. 1 omitted (29.9.2023) by virtue of The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(a), 34

F3 Words in Sch. 1 substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 22(2)(b)

F4 Word in Sch. 1 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(b), 34

F5 Sch. 1 (f) inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(c), 34

F6 Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(a)

F7 Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(b)

F8 Words in Sch. 1 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(d), 34

F9 Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(c)

F10 Words in Sch. 1 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 22(2)(c)

F11 Words in Sch. 1 inserted (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 19

F12 Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(d)

Marginal Citations

M1 1999 c. 30.

M2 S.I. 1999/3147 (N.I. 11).

M3 S.R. 2000 No. 177 as amended by S.R 2001 No. 61, S.R. 2001 No. 63, S.R. 2001 No. 64, S.R. 2002 No .115 and S.R. 2002 No. 353.

M4 S.R. 2002 No. 352 as amended by S.R. 2002 No. 353, S.R. 2004 No.139, S.R. 2005 No. 206, S.R. 2005 No. 274, S.R. 2006 No. 6, S.R. 2006 No. 112, S.R. 2007 No. 152, S.R. 2007 No. 448, S.R. 2007 No. 479 and S.R. 2009 No. 34.

M5 S.R. 2014 No. 188.

M6 S.I. 1996/1919 (N.I. 16).

M7 S.R. 2010 No. 297.

M8 S.R. 2009 No. 33 as amended by S.R. 2010 No. 164, S.R 2010 No. 410, S.R. 2011 No. 117, S.R. 2012 No. 183 and S.R. 2013 No .71.

M9 2008 c. 13 (N.I.).

M10 S.R. 2009 No. 32 as amended by S.R. 2010 No. 164, S.I. 2010/234, S.R 2010 No. 410, S.R. 2011 No. 117, S.R. 2012 No. 85, S.R. 2012 No. 183 and S.R. 2013 No .71.

M11 1950 c. 10 (N.I.).

M12 S.R. 1992 No. 547; as amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177).

M13 S.R. 1981 No. 96; as amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547).

M14 S.R. & O. (N.I.) 1962 No. 210.

M15 S.R. & O. (N.I.) 1950 No. 103 (p. 423).

M16 2005 No. 255 (N.I. 1).

M17 1972 Chapter 9 (N.I.)

M18 S.R. 2013 No. 238 (C.15)

M19 1995 No. 3213 (N.I. 22).

M20 2004 c. 12.

M21 S.R. 2002 No. 377.

M22 1996 c. 14.

M23 S.I. 1995/1980 (N.I. 12)

M24 S.R. 2009 No. 34 as amended by S.R 2010 No. 410 and 2013 No .71.

Regulation 2

SCHEDULE 2 N.I. REVOCATION OF REGULATIONS

Except where these Regulations provide otherwise, the Regulations listed below are revoked.

The 2000 Regulations are revoked, in so far as they have not already revoked;

The 2002 Regulations are revoked, in so far as they are not already revoked, except for the provisions listed below—

• Regulation 24, (permanent reductions in pay: certificates of protection of pension benefits);

• Regulation 111 (provision of information, charging and prescribed persons);

• Regulation 126 (credited periods for transferring members with mis-sold pension rights);

• Regulation 127 (rights as to service not matched by credited period); and

• Schedule 5 (mis-sold pensions);

[F13 The Benefits Regulations are revoked except for the provisions listed below—

Regulation 8 (final pay: general) as amended by regulation 7 of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2010M25 and regulations 7 and 8 (amendment of the Benefits Regulations) of the Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016;]

Textual Amendments

F13 Words in Sch. 2 substituted (with effect in accordance with reg. 2(b) of the amending Rule) by The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/329), regs. 1, 13(a)

Marginal Citations

M25 S.R. 2010 No. 164.

The Administration Regulations are revoked except for the provisions listed below—

• Regulation 4 (employees of community admission bodies) for the purposes of the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 M26 , subject to regulation 28 (savings) of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013 M27 ;

• Regulation 6 (admission agreements – further provisions) of the Administration Regulations for the purposes of regulation 5(5) (membership of the Scheme) and regulation 6(2) (admission agreements), subject to regulation 28 (savings) of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013;

• [F14 Regulation 11 (periods of membership) as amended by regulation 18 of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2012M28 and regulations 9 and 10 (amendment of the Administration Regulations) of the Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016;]

Textual Amendments

F14 Words in Sch. 2 substituted (with effect in accordance with reg. 2(b) of the amending Rule) by The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/329), regs. 1, 13(b)

Marginal Citations

M26 S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

M27 S.R. 2013 No. 71.

M28 S.R. 2012 No. 183.

The Transitional Regulations 2009 are revoked;

Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 M29 ;

Marginal Citations

M29 S.R. 2010 No. 410.

Local Government Pension Scheme (Councillors) (Amendment) Regulations (Northern Ireland) 2011 M30 ;

Marginal Citations

M30 S.R. 2011 No. 117.

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2012 M31 are revoked except for regulation 18 for the purposes of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2010; and

Marginal Citations

M31 S.R. 2012 No. 183.

The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013 M32 are revoked except for regulation 28 (savings) for the purposes of the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 M33 .

Marginal Citations

M32 S.R. 2013 No. 71.

M33 S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

Regulation 19

SCHEDULE 3 N.I. THE 85 YEAR RULE: TRANSITIONAL PROVISIONS AND SAVINGS

1.—(1) Paragraph 1(3) applies where a member of the description in paragraph 3(1) or 3(2) makes a request to receive immediate payment of retirement benefits under— N.I.

(a) regulation 30(1) (choice of early payment of pension) of the Benefits Regulations [F15 if the member is aged 60 or over at the date of early retirement] ;

[F16 (aa) regulation 30(1) (choice of early payment of pension) of the Benefits Regulations, if the member is aged 55 or over but aged under 60 at the date of early retirement and the F17 ... employing authority agrees that paragraph 1(3) should apply;]

(b) regulation 31(5) (retirement benefits: early payment) of the 2014 Regulations if—

(i) the member is aged 60 or over at the date of early retirement; or

(ii) the member is aged 55 or over but aged under 60 at the date of early retirement and the member's employing authority agrees that paragraph 1(3) should apply; or

(c) regulation 31(6) (retirement benefits: flexible retirement) of the 2014 Regulations F18 [F19 ...;]

[F20 (d) regulation 33(1) (other early leavers: deferred retirement benefits and elections for early payment) of the 2002 Regulations if the member is aged 60 or over at the date of early retirement; or

(e) regulation 33(1) (other early leavers: deferred retirement benefits and elections for early payment) of the 2002 Regulations if the member is aged 55 or over but aged under 60 at the date of early retirement and the member’s employing authority agrees that paragraph 1(3) should apply.]

(2) Paragraph 1(4) applies, where paragraph [F21 1(1)(aa), 1(1)(b)(ii) or 1(1)(e)] would otherwise apply, but the member's employing authority does not agree that paragraph 1(3) should apply.

(3) Where this sub-paragraph applies—

(a) if the member satisfies the 85 year rule, that part of the member's retirement benefits which is calculated by reference to any period of membership before the relevant date shall not be reduced in accordance with regulation 30(4) of the Benefits Regulations or regulation 31(5) (retirement benefits: early payment) or 31(6) (retirement benefits: flexible retirement) of the 2014 Regulations [F22 or regulation 33(4) (other early leavers: deferred retirement benefits and elections for early payment) of the 2002 Regulations]; and

(b) if the member does not satisfy the 85 year rule, that part of the member's retirement benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and the date the member would satisfy the 85 year rule, or age 65 if earlier.

(4) Where this sub-paragraph applies—

(a) if a member satisfies the 85 year rule, that part of the member's benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and age 60; and

(b) if the member does not satisfy the 85 year rule, that part of the member's benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and the date the member would satisfy the 85 year rule, or age 65 if the member would not satisfy the 85 year rule before that time, or age 60 if later.

(5) [F23 In this Schedule, references] to an employing authority are to be read as including a former employing authority or where the member's employer or former employer ceased to be an employing authority and has not been succeeded by another employing authority, the Committee.

Textual Amendments

F15 Words in Sch. 3 para. 1(1)(a) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(a)

F16 Sch. 3 para. 1(1)(aa) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(b)

F17 Word in Sch. 3 para. 1(1)(aa) omitted (with effect in accordance with reg. 1(2)(b) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 6(a)

F18 Words in Sch. 3 para. 1(1)(c) omitted (with effect in accordance with reg. 1(2)(b) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 6(b)

F19 Words in Sch. 3 para. 1(1)(c) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(c)

F20 Sch. 3 para. 1(1)(d)(e) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(d)

F21 Words in Sch. 3 para. 1(2) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(e)

F22 Words in Sch. 3 para. 1(3)(a) inserted (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 20

F23 Words in Sch. 3 para. 1(5) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(f)

2.—(1) A member's employing authority may determine on compassionate grounds to waive the reduction referred to in paragraph 1(4), 9(2) or, except where paragraph 1(1)(c) applies, paragraph 1(3)(b). N.I.

[F24 (1A) A member’s employing authority may determine to waive [F25 in whole or in part] the reduction referred to in paragraph 1(3)(b) where paragraph 1(1)(c) applies in relation to that paragraph.]

(2) Regulation 66 (statements of policy about the exercise of discretionary functions) of the 2014 Regulations applies to paragraph 1(1)(b)(ii) as if it were specified in paragraph (1) of that regulation.

[F26 (3) Where an employing authority agrees that paragraph 1(1)(aa), 1(1)(b)(ii) or 1(1)(e) should apply to a member, or determines to waive a reduction under sub-paragraph (1), the Committee shall require the employing authority concerned, or itself, to make additional payments to the fund in respect of any extra charge on the fund, as calculated by an actuary appointed by the Committee, resulting from the agreement or waiver of the reduction.]

Textual Amendments

F24 Sch. 3 para. 2(1A) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 31(a)

F25 Words in Sch. 3 para. 2(1A) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(g)(i)

F26 Sch. 3 para. 2(3) substituted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(g)(ii)

3.—(1) For the purposes of paragraph 1, the relevant date for a member who will be aged 60 or more on 31st March 2016 and who was a member of the 2002 Scheme before 1st October 2006, is the earlier of— N.I.

(a) 1st April 2016; and

(b) the date on the day after the day on which the member leaves local government employment.

(2) For the purposes of paragraph 1, the relevant date for a member who will not be aged 60 or more on 31st March 2016 and who was a member of the 2002 Scheme before the 1st October 2006, is 1st April 2008.

4.—(1) A member satisfies the 85 year rule if the sum of— N.I.

(a) the member's age in whole years on the date of early retirement under paragraph 1;

(b) the member's total membership in whole years;

(c) in a case where the request is made after the member's local government employment ends, the period beginning with the end of that employment and ending with the early retirement date requested by the member; and

(d) in the case of a person who was a member of the 2000 Scheme immediately before 1st February 2003, any qualifying period counted by virtue of regulation 127 (rights as to service not matched by credited period) of the 2002 Regulations which was awarded before 1st February 2003,

is 85 years or more.

(2) In calculating the member's total membership—

(a) the periods of membership taken into account are—

(i) the total membership the member accrued under the earlier Schemes which counts as membership in relation to the employment in respect of which the member has made a request to receive immediate payment of retirement benefits under paragraph 1; plus

(ii) the period during which the member paid, or is treated as having paid, contributions under regulations 11 (contributions) or 12 (temporary reduction in contributions) of the 2014 Regulations; plus

(iii) any period after 31st March 2015 of unpaid absence due to industrial action, or absence from work with permission with no pensionable pay otherwise than because of illness or injury, child related leave or reserve forces service leave, if contributions have been paid under regulation 18 (additional pension contributions) of the 2014 Regulations to cover that period; and

(b) no account is to be taken of—

(i) any increase in membership awarded under regulation 12 (power of employing authority to increase total membership of active members) of the Benefits Regulations;

(ii) any membership credited after 1st October 2012 under regulation 80 (right to count credited period) of the Administration Regulations or regulation 9 (transfers); or

(iii) subject to paragraph 5, any period on or after the date specified in regulation 33(4) (commencement of pensions following flexible retirement) of the 2014 Regulations or the date benefits became payable under regulation 18 M34 (flexible retirement) of the Benefits Regulations or regulation 38(1A) M35 (requirements as to time of payment) of the 2002 Regulations.

Marginal Citations

M34 S.R. 2009 No. 32; regulation 18 has been amended by S.R. 2012 No. 183 and S.R. 2013 No. 71.

M35 S.R. 2002 No. 352; regulation 38(1A) was inserted by S.R. 2007 No. 152; it was revoked, with savings, by S.R. 2009 No. 34.

5.—(1) This paragraph applies to a member who received immediate payment under regulation 31(6) of the 2014 Regulations, regulation 18 of the Benefits Regulations, or regulation 38(1A) of the 2002 Regulations (retirement benefits: flexible retirement) of some, but not all, of the benefits to which that member was entitled. N.I.

(2) Where this paragraph applies, this Schedule, with the exception of paragraph 4(2)(b)(iii), continues to apply to any undrawn benefits accrued by the member before the date the member started to receive payment of benefits under those regulations.

6.—(1) This paragraph applies to a member to whom regulation 4 (membership accrued before 1st April 2009: deferred members) of the Transitional Regulations 2009 [F27 , regulation 12 (re-employed and rejoining members) of the Administration Regulations or regulation 9A(1) (aggregation adjustments etc.)] applies. N.I.

(2) Where such a member does not choose, or does not choose as respects all periods of membership, to be treated as if regulation 3 (membership accrued before 1st April 2009: active members) of the Transitional Regulations 2009 applies, or to have the member's membership aggregated under regulation 12 (re-employed and rejoining deferred members) of the Administration Regulations, or under regulation 24 (pension accounts) of the 2014 Regulations, as the case may be, then in applying paragraphs 1 to 5 and 9 as respects any later membership, the total membership excludes unaggregated periods.

Textual Amendments

F27 Words in Sch. 3 para. 6(1) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 31(b)

7.—(1) This paragraph applies to a member who was a member of the 2002 Scheme before 1st October 2006 who— N.I.

(a) before 1st October 2006 elected to make additional contributions to the Scheme to increase total membership under regulation 57(1) (payments to increase total membership) of the 2002 Regulations; and

(b) was assumed to retire from local government employment on a date before the member's 65th birthday (“the assumed date”) for the purposes of calculating additional contributions under regulation 57(5) of the 2002 Regulations.

(2) Where a member to whom this paragraph applies—

(a) continues paying the additional contributions until the assumed date; and

(b) retires on or after the assumed date,

the member shall not pay any additional contributions after that date and the whole of the additional period shall be counted as part of the total membership for the purposes of paragraphs 1 to 5 and 9.

(3) An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.

8.—(1) This paragraph applies to a person who was an active member of one of the earlier Schemes before 1st October 2006 and who— N.I.

(a) ceases to be an active member of the 2002 Scheme, the 2009 Scheme or the Scheme (whether before, on or after that date); and

(b) resumes active membership.

(2) If a member to whom this paragraph applies aggregates any period of membership after the resumption of employment with the period of membership accrued in the previous local government employment—

(a) where the member resumed active membership in the Scheme and has had a disqualifying break, this Schedule does not apply to the earlier period, except in applying this Schedule to the later period of membership, for the purposes of paragraph 4 (determining whether the member satisfies the 85 year rule); or

(b) where a member resumed active membership in an earlier Scheme, or resumed active membership in the Scheme without a disqualifying break, this Schedule applies to the whole period of aggregated membership.

(3) A disqualifying break for the purposes of paragraph (2) is a continuous break in active membership of a public sector pension scheme of more than five years.

9.—(1) This paragraph applies to a member who was a member before 1st October 2006, who will reach or has reached the age of 60 on or after 1st April 2016 and before 1st April 2020, and whose retirement benefits would (but for the provisions of this paragraph) have been actuarially reduced on account of the age at which they were drawn. N.I.

(2) That part of the member's retirement benefits which is calculated by reference to any period of membership after 31st March 2008 shall be reduced in accordance with actuarial guidance issued by the Department.

Regulation 24

SCHEDULE 4 N.I. MINOR AND CONSEQUENTIAL AMENDMENTS

The Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 N.I.

1.  The Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 M36 shall be amended as provided for in paragraphs 2 and 3.

Marginal Citations

M36 S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

2.  In regulation 1(2) (citation, commencement and interpretation) for the definition of “the Administration Regulations”, substitute— N.I.

““the 2014 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2014 M37 ;”.

Marginal Citations

M37 S.R. 2014 No. 188.

3.  In regulation 2 (preservation of membership of scheme)— N.I.

(a) for “regulation 4(2) of the Administration Regulations” substitute “ paragraph (2) of Part 1 of Schedule 2 to the 2014 Regulations ”; and

(b) for “regulation 4 of the Administration Regulations” substitute “ paragraph (2) of Part 1 of Schedule 2 to the 2014 Regulations ”.

Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000 N.I.

4.  The Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000 M38 shall be amended in accordance with paragraphs 5 and 6.

Marginal Citations

M38 S.R. 2000 No. 178 as amended by S.R. 2001 No. 62, S.R. 2003 No. 433, S.R. 2004 No. 260, S.R. 2006 No. 400 and S.R. 2009 No. 34.

5.  In regulation 2 (general definitions) N.I.

(a) for the definition of “the 2002 Regulations” substitute—

““the 2014 Regulations” means the “the Local Government Pension Scheme Regulations (Northern Ireland) 2014” ;”

(b) delete the definitions of “the Administration Regulations” and “the Benefits Regulations”;

(c) in the definition of “the Committee” for “the Administration Regulations” substitute “ the 2014 Regulations ”; and

(d) in the definition of “the Transitional Regulations” for “Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009” substitute “ Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 ”.

6.  In regulation 5 (management of the fund)— N.I.

(a) for paragraph (2) substitute—

“(2) The Committee must pay or credit to the fund, in addition to any other sum the 2014 Regulations and the Transitional Regulations specify must be paid or credited to the fund—

(a) the amounts payable by it or paid to it for the credit of the fund by any person under regulations 70 (special circumstances where revised actuarial valuations and certificates shall be obtained), 71 (apportionment of liabilities) and 73 (contributing body's contributions) to 75 (payment by employing authorities to the Committee) of the 2014 Regulations;

(b) all members' contributions including those made by virtue of the Transitional Regulations, except contributions payable under regulation 19 (additional voluntary contributions) of the 2014 Regulations;

(c) all income arising during the year from investment of the fund;

(d) all capital money deriving from such investment; and

(e) all additional payments received by it under the 2014 Regulations or the Transitional Regulations.”; and

(b) in paragraph (3) for “regulations 34 to 37 of the Administration Regulations” substitute “ regulation 77 (interest on late payments) of the 2014 Regulations ”.

The Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001 N.I.

7.  The Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001 M39 shall be amended as provided in paragraphs 8 to 10.

Marginal Citations

M39 S.R. 2001 No. 279 as amended by S.R. 2002 No. 353, S.R. 2003 No. 61, S.R. 2006 No. 6 and S.R. 2009 No. 34.

8.  In regulation 2 (general interpretation)— N.I.

(a) in paragraph (1)—

(i) after the definition of the “1996 Order” insert—

““the 2014 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2014”;

(ii) delete the definition of “the Benefits Regulations”;

(iii) after the definition of “the Department” insert—

““the earlier regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1981, the 1992 Regulations, the 2000 Regulations, the 2002 Regulations and the 2009 Regulations;”;

(iv) in the definition of “the LGPS Regulations” for “the Benefits Regulations, the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009” substitute “ the Local Government Pension Scheme Regulations (Northern Ireland) 2014 and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 ”; and

(v) after the definition of “the 2002 Regulations” insert—

““the 2009 Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009, the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009”;

(b) in paragraph (2), for “the 2002 Regulations” substitute “ the 2009 Regulations ”; and

(c) for paragraph (3), substitute—

“(3) Where in these Regulations references are made to anything done under, required under or arising under any provision of the LGPS Regulations, those references shall be construed (so far as the context permits) as references to anything done under, required under or arising under such of the earlier regulations as shall apply and where any references are made to a member or a person who would be or would have been a member, those references shall be construed so far as the context permits as references to a pensionable employee or, as the case may be, to a person who would be or would have been a pensionable employee, within the meaning of such of the earlier regulations as shall apply.”.

9.  In regulation 32(1)(d) (interpretation of Part V) for “regulation 2A of the Benefits Regulations and regulation 3A of the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009” substitute “ regulation 4 (eligibility of councillors) of the 2014 Regulations ”. N.I.

10.  In regulation 35(1) (allowances for pensioners), for sub-paragraph (b) substitute— N.I.

“(b) on so ceasing regulation 33 does not apply, but the person becomes entitled under the 2014 Regulations to receive payments in respect of an annual retirement pension and regulation 10 (final pay: reductions) of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 or regulation 24(1) (different relevant period for calculating pensionable remuneration where a material reduction has been certified) of the 2002 Regulations (in so far as they continue to apply by virtue of these Regulations) does not apply; and”.

The Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (Northern Ireland) 2007 N.I.

11.  The Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (Northern Ireland) 2007 M40 shall be amended as provided for in paragraphs 12 to 14.

Marginal Citations

M40 S.R. 2007 No. 93 as amended by S.R. 2009 No. 34.

12.  In regulation 2 (general interpretation)— N.I.

(a) after the definition of “the 2003 Regulations”, insert—

““the 2014 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2014”; and

(b) for the definition of “the Pension Regulations” substitute—

““the Pension Regulations” means the 2014 Regulations, the Local Government Pension Scheme Regulations (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014, the Benefits Regulations, the Administration Regulations and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (so far as they continue to operate);”.

13.  In regulation 3(1)(b)(ii) (application of the regulations) for “regulation 10 (ending of active membership) of the Administration Regulations” substitute “ regulation 7 (ending active membership) of the 2014 Regulations ”. N.I.

14.  In regulation 5(1)(b) (discretionary compensation) for “an additional period of membership under regulation 12 (power of employing authority to increase total membership of members) or 13 (power of employing authority to award additional pension)” substitute “ an award of additional pension under regulation 32 (award of additional pension) of the 2014 Regulations ”. N.I.

The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 N.I.

15.  The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 M41 shall be amended as provided for in paragraph 16.

Marginal Citations

M41 S.R. 2009 No. 32; the relevant amending regulations are S.R. 2012 No.183.

16.  For regulation 39(1) (commutation: small pensions) substitute— N.I.

“39.— (1) Any authorised payment within the meaning of section 164 (authorised member payments) of the Finance Act 2004 (“the 2004 Act”) listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—

(a) a lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of the 2004 Act;

(b) a trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of the 2004 Act; or

(c) a commutation payment under regulations 6 (payment of relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009 M42 .”.

Marginal Citations

M42 S.I. 2009/1171.

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2010 N.I.

17.  The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2010 M43 shall be amended as provided for in paragraph 18.

Marginal Citations

M43 S.R. 2010 No. 164.

18.  In regulation 3 (amendment of the 2002 regulations) for “Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009” substitute “ Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 ”. N.I.

Regulation 25

SCHEDULE 5 N.I. TRANSITIONAL AND TRANSITORY PROVISIONS AND SAVINGS

1.  In this Schedule— N.I.

(a) “the former regulations” means any provisions which by virtue of these Regulations cease to apply to any person at any time;

(b) references to the revocation of any provision shall be taken to include its ceasing to apply to any person or in any situation (and related expressions shall be construed accordingly); and

(c) “the Scheme” means the 2014 Regulations and these Regulations.

2.—(1) The substitution of the Scheme for the former regulations does not affect the continuity of the law. N.I.

(2) Anything done or having the effect as if done under or for the purposes of any of the former regulations has effect, if it could have been done under or for the purposes of the corresponding provision of the Scheme, as if done also under or for the purposes of that corresponding provision.

(3) Any reference, whether expressed or implied, in the Scheme or in any other instrument or document to a provision of the Scheme shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the former regulations has effect, a reference to that corresponding provision.

(4) Any reference, whether expressed or implied, in any provision of the former regulations or in any other instrument or document to a provision of the former regulations shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of the Scheme.

(5) Any document made, served or issued after the Scheme come into operation in relation to any person which contains a reference to any of the former regulations shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of the Scheme.

(6) Where any provision of the former regulations (“the re-enacting provision”) re-enacted, with or without modification, a previous provision revoked by the 2009 Regulations or any other former provision, then, so far as is necessary to prevent the continuity of law from being affected, any reference in the Scheme or in any other instrument or document to the re-enacting provision shall, so far as the context permits, be construed as including a reference to that previous provision.

(7) Where by virtue of paragraph 2(6) of Schedule 5 to the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 M44 any reference to such a previous provision includes a reference to an earlier provision, sub-paragraph (6) applies so as to include a reference to that earlier provision too.

Marginal Citations

M44 S.R. 2009 No. 34 as amended by S.R. 2010 No. 410 and S.R. 2013 No. 71.

3.—(1) Where— N.I.

(a) any provision continues to have effect in relation to any person by virtue of these Regulations; and

(b) on the day before the commencement date it has effect in relation to any person subject to any saving, transitional provision or modification,

nothing in these Regulations affects the operation of that saving, transitional provision or modification.

(2) The revocation by these Regulations of any provision previously revoked subject to savings does not affect the continued operation of those savings, in so far as they remain capable of having effect.

4.—(1) If any person to whom a relevant benefit is or may become payable would, apart from this paragraph be placed in a worse position in relation to that benefit than that person would have been in had these Regulations not been made and makes an election under this paragraph, these Regulations shall have effect, in relation to that person and that benefit, as if they had provided for that person's position to continue without amendment (but see sub-paragraph (4)). N.I.

(2) An election under sub-paragraph (1) must be made by notice in writing given to the Committee before the expiry of the period of 6 months beginning with the commencement date.

(3) In this paragraph—

“relevant benefit” means a benefit payable to, or in respect of, a person who before the commencement date—

(a)

left an employment in which the person was an active member (whether or not the person has subsequently become an active member again); or

(b)

died while in such employment; and

“benefit” includes a return of contributions and any pension payable to a widow, widower, surviving civil partner, [F28 cohabiting partner] or any dependant by virtue of a surrender.

(4) If a election under sub-paragraph (1) is made in relation to the benefit in respect of a person who is an active member, or subsequently becomes an active member again—

(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

(i) of periods of membership before the member left the employment referred to in sub-paragraph (a) of the definition of “relevant benefit” (or, if the member left such an employment more than once, the last time the member left before the commencement date); or

(ii) of contributions paid in respect of such periods of membership; and

(b) in determining entitlement to, or the amount of, benefit to that extent, the member shall be treated as if the member had never become an active member again at any time after the member so left (but without prejudice to the application of this paragraph),

and these Regulations shall have effect accordingly.

Textual Amendments

F28 Words in Sch. 5 para. 4(3) substituted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 34