# The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015, Regulation 14: Annual allowance charge:


(1) This regulation applies to a person (P), who—
(a) is a member of the 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 (final salary link);
(b) is a member of the new scheme by virtue of pensionable service for the new scheme; and
(c) becomes entitled to immediate payment of an ill health pension at Tier 1 or Tier 2 under the new scheme.
(2) Section 234 of the Finance Act 2004 (defined benefit arrangements) is modified in its application to P as specified in paragraph (3).
(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 ill health pension, the element of the ill health pension at Tier 1 that represents pensionable service for the old scheme is not to be counted as being part of the closing value.

---
Source: https://www.legislation.gov.uk/nidsr/2015/9780337995965/regulation/14 (the official version)
Page: https://openlegislation.uk/draft-health-service-workers-consequential-provisions-regulations-northern-ireland-2015/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.