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Explanatory note

Original text. Later amendments are not shown.

(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.