# Lands Tribunal (Superannuation) (Amendment) Order (Northern Ireland) 2006

S.R. 2006/260 · made 12 June 2006

This Order amends the percentage of salary that is to form the rate of member contributions towards survivor benefits under the Lands Tribunal (Superannuation) Order (Northern Ireland) 1976. It allows members of schemes under that Order to make additional contributions toward such benefits in respect of past service at a higher rate than at present, up to the maximum of their total salary in any financial year. The Order also revokes the provision relating to the taxation of refunded contributions, in accordance with changes to income taxation under the Finance Act 2004.

Made under: Lands Tribunal and Compensation Act (Northern Ireland) 1964 (Section 2)

PDFs: Printed copy https://openlegislation.uk/lands-tribunal-superannuation-amendment-order-northern-ireland-2006/pdf/nisr_20060260_en.pdf

## Introductory text

LANDS TRIBUNAL
Made 12th June 2006
To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000
Coming into operation 4th July 2006
The Department of Finance and Personnel in exercise of the powers conferred on it by section 2(5) of the Lands Tribunal and Compensation Act (Northern Ireland) 1964 and now vested in it makes the following Order:

## 1 Citation and commencement

This Order may be cited as Lands Tribunal (Superannuation) (Amendment) Order (Northern Ireland) 2006 and shall come into operation on 4th July 2006.

## 2 Amendments to the Lands Tribunal (Superannuation) Order (Northern Ireland) 1976

(1) The Schedule to the Lands Tribunal (Superannuation) Order (Northern Ireland) 1976 shall be amended in accordance with paragraphs (2) to (4).
(2) In paragraph 2—
(a) for sub-paragraph (3), there shall be substituted—
“(3) Subject to paragraphs (7) and (8), an election made under this paragraph shall be irrevocable.”
(b) after sub-paragraph (6), there shall be inserted—
“(7) A member who ceases to be married after having made an election under this paragraph may revoke his election by notice in writing to the Department of Finance and Personnel not later than six months after his so ceasing.
(8) Without prejudice to sub-paragraph (7), a member who is making periodical payments may on a single occasion and regardless of his marital status revoke his election to pay periodical payments by notifying the Department of Finance and Personnel in writing that he wishes to do so.
(9) A revocation made under sub-paragraph (7) or (8) shall not prevent a member subsequently electing to make periodical payments in accordance with sub-paragraph (1).”
(3) In paragraph 3—
(a) in sub-paragraph (2), for “3%”, there shall be substituted “1.8%”.
(b) for sub-paragraph (3), there shall be substituted—
“(3) A member who has back service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the rate of 1.8%, 3.6%, 5.4%, 7.2% or at a higher percentage, being a multiple of the standard rate.”
(4) Paragraph 5(2) is revoked.

## Signature

Sealed with the official seal of the Department of Finance and Personnel on 12th June 2006.
L.S.
M. G. Cosgrave
A senior officer of the
Department of Finance and Personnel

## Explanatory note

(This note does not form part of the Order)
This Order amends the percentage of salary that is to form the rate of member contributions towards survivor benefits under the Lands Tribunal (Superannuation) Order (Northern Ireland) 1976. It allows members of schemes under that Order to make additional contributions toward such benefits in respect of past service at a higher rate than at present, up to the maximum of their total salary in any financial year. The Order also revokes the provision relating to the taxation of refunded contributions, in accordance with changes to income taxation under the Finance Act 2004.

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Source: https://www.legislation.gov.uk/nisr/2006/260 (the official version)
Page: https://openlegislation.uk/lands-tribunal-superannuation-amendment-order-northern-ireland-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.