# The Teachers’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015, Regulation 13: Lifetime allowance charge: modification of provisions


(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;
(c) is being paid an ill-health pension under regulation 110 (entitlement to ill-health pension) or a total incapacity pension under regulation 116 (entitlement to total incapacity pension) of the new scheme regulations; and
(d) has an ill-health pension paid from the new scheme reduced as a consequence of P becoming entitled to payment of a scheme pension (within the meaning of paragraph 2 of Schedule 28 to the Finance Act 2004) under the old scheme.
(2) Section 216 of the Finance Act 2004 (benefit crystallisation events and amounts crystallised) is modified in its application to P as specified in paragraph (3).
(3) The payment of any scheme pension from the old scheme to P is treated as if it was not a benefit crystallisation event within the meaning of section 216 of the Finance Act 2004.

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Source: https://www.legislation.gov.uk/nidsr/2015/9780337995972/regulation/13 (the official version)
Page: https://openlegislation.uk/draft-teachers-pension-scheme-consequential-provisions-regulations-northern-ireland-2015/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.