Paragraph 90 Establishment, maintenance and operation of Firefighters’ Pension FundI1

Northern Ireland

(1)

For the purposes of this Scheme, and in connection with rights acquired and liabilities incurred under the 1973 Scheme or previous Firemen’s Pension Schemes and transferred to the Board, the Board shall establish and maintain, in accordance with proper practices, a pension fund, which shall be known as their Firefighters’ Pension Fund (in this Part referred to as the FPF).

(2)

Without prejudice to the generality of paragraph (1), there shall be credited to the FPF or, where a transfer is made to the FPF from any other fund maintained by the Board, credited to the FPF and debited to that other fund—

(a)

sums receivable from firefighters in respect of periods treated as reckonable by virtue of paragraph (3) of article 46 (current service);

(b)

sums receivable under article 53 (receipt of transfer value);

(c)

sums receivable from English, Scottish or Welsh fire and rescue authorities under provisions of the Firefighters’ Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992^f1 as it has effect in England and Scotland or the Firefighters’ Pension Scheme (Wales) Order 2004^f2 equivalent to article 54 (transfer payments between fire and rescue authorities);

(d)

the amount of the Board’s annual contributions under paragraph (3) of article 57 (pension contributions).

(3)

Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the Board, debited to the FPF and credited to that other fund—

(a)

sums payable under article 17 (repayment of aggregate pension contributions);

(b)

awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 18 (commutation: general provision) applies);

(c)

sums payable under article 54 (transfer payments between fire authorities);

(d)

sums payable under article 55 (payment of transfer values) by way of transfer values or cash or part cash equivalents; and

(e)

the amount of any refund of employer’s contributions under article 17 or 59(4).

(4)

Every amount to be paid or repaid to or by the Board under this Part shall be credited or, as the case may be, debited, to the FPF.

(5)

In this Part—

(a)

references to the total amount payable out of the FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 94 to 97; and

(b)

references to the total amount credited to the FPF do not include references to any amount which the Department pays to the Board for crediting to the FPF under any of articles 94 to 97.

Paragraph 90 Establishment, maintenance and operation of Firefighters’ Pension FundI1

Annotations

Commencement

Footnotes