{
  "url": "https://openlegislation.uk/draft-firefighters-pension-scheme-consequential-provisions-regulations-northern-ireland-2015/regulation-13",
  "json_url": "https://openlegislation.uk/draft-firefighters-pension-scheme-consequential-provisions-regulations-northern-ireland-2015/regulation-13.json",
  "legislation": "nidsr/2015/9780337995996",
  "legislation_title": "The Firefighters’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/draft-firefighters-pension-scheme-consequential-provisions-regulations-northern-ireland-2015",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Annual allowance charge",
  "text": "(1) This regulation applies to a person (P) who—\n(a) is a member of an old scheme whether by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2014 Act;\n(b) is a member of the new scheme by virtue of pensionable service for the new scheme; and\n(c) becomes entitled to payment of a lower tier ill-health pension under the new scheme.\n(2) Section 234 of the Finance Act 2004 (defined benefits arrangements) is modified in its application to P as specified in paragraph (3).\n(3) When calculating the closing value of P’s rights under the new scheme for the pension input period during which P becomes entitled to payment of the lower tier ill-health pension, the element of the lower tier ill-health pension that represents pensionable service for the old scheme is not to be counted as being part of the closing value.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 234 was amended by section 66 of, and paragraphs 1, 10 and 27 of Schedule 17 to, the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nidsr/2015/9780337995996/regulation/13",
    "retrieved_at": "2026-10-30T15:40:56.161319+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}