# The Firefighters’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015, Regulation 12: Lifetime allowance charge

Extent: N.I.

(1) This regulation applies to a person (P) who—
(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 (final salary link);
(b) is a member of the new scheme by virtue of pensionable service for the new scheme;
(c) is being paid a higher or a lower tier ill-health pension under the new scheme; 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 2004under the old scheme.
(2) Section 216 of the Finance Act 2004(benefit crystalisation 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/nisr/2015/166/regulation/12 (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-consequential-provisions-regulations-northern-ireland-2015/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.