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					<dc:identifier>http://www.legislation.gov.uk/nisr/2015/76/section/156</dc:identifier><dc:title>The Judicial Pensions Regulations (Northern Ireland) 2015</dc:title><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:subject scheme="SIheading">PUBLIC SERVICE PENSIONS</dc:subject><dc:modified>2026-06-08</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-05-24</dct:valid>
					<dc:description>Part 2 of these Regulations establishes a scheme for the payment of pensions and other benefits to members of the judiciary. The scheme so established is a career average revalued earnings scheme.</dc:description>
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					<ukm:Supersedes URI="http://www.legislation.gov.uk/id/nidsr/2015/9780337995699"><dc:title>The Judicial Pensions Regulations (Northern Ireland) 2015</dc:title><ukm:DocumentMainType Value="NorthernIrelandDraftStatutoryRule"/><ukm:Year Value="2015"/><ukm:ISBN Value="9780337995699"/></ukm:Supersedes>

                    
									 
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				</ukm:Metadata><Secondary><Body DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/body" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/body" NumberOfProvisions="170" RestrictStartDate="2024-05-24"><Part DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/part/12" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/part/12" NumberOfProvisions="22" id="part-12" RestrictStartDate="2023-12-20"><Number>
          <Strong>PART 12</Strong>
        </Number><Title>Supplementary</Title><Chapter DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/part/12/chapter/4" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/part/12/chapter/4" NumberOfProvisions="5" RestrictStartDate="2015-02-18" id="part-12-chapter-4"><Number>CHAPTER 4</Number><Title>Payment and deduction of tax</Title><P1group RestrictStartDate="2015-02-18"><Title>Payment on behalf of members of lifetime allowance charge</Title><P1 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156" id="section-156"><Pnumber>156</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156/1" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156/1" id="section-156-1"><Pnumber>1</Pnumber><P2para><Text>A member of this scheme may request the scheme manager to pay on the member's behalf any amount that is payable by way of the lifetime allowance charge under section 214 (lifetime allowance charge) of the 2004 Act (“<Term id="term-the-amount">the amount</Term>”) if—</Text><P3 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156/1/a" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156/1/a" id="section-156-1-a"><Pnumber>a</Pnumber><P3para><Text>an event that is a benefit crystallisation event listed in the table in section 216(1) <CommentaryRef Ref="c22374671"/> (benefit crystallisation events and amounts crystallised) of the 2004 Act (“the event”) occurs in relation to the member; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156/1/b" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156/1/b" id="section-156-1-b"><Pnumber>b</Pnumber><P3para><Text>the member and the scheme manager are jointly and severally liable in relation to the event.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156/2" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156/2" id="section-156-2"><Pnumber>2</Pnumber><P2para><Text>A request may only be made by notice given to the scheme manager before the event occurs.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/nisr/2015/76/section/156/3" IdURI="http://www.legislation.gov.uk/id/nisr/2015/76/section/156/3" id="section-156-3"><Pnumber>3</Pnumber><P2para><Text>The scheme manager may only comply with a request if the member pays the amount to the scheme manager on or before the date on which the event occurs.</Text></P2para></P2></P1para></P1></P1group></Chapter></Part></Body></Secondary><Commentaries><Commentary id="c22374671" Type="M"><Para><Text><CitationSubRef id="c00157" URI="http://www.legislation.gov.uk/id/nisr/2015/76/section/216/1" SectionRef="section-216-1">Section 216(1)</CitationSubRef> was amended by the <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00158" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation> Schedule 10 paragraphs 1, 31 and 42, the <Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c00159" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation> Schedule 23 paragraphs 1 and 30, the <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00160" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation> Schedule 29 paragraphs 1, 4 and 5 and the <Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c00161" Year="2011" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation> Schedule 16 paragraphs 43, 62 and 73.</Text></Para></Commentary></Commentaries></Legislation>