# Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2002, Note: Explanatory note


(This note is not part of the Regulations.)
These Regulations amend the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (“the principal Regulations”).
Regulations 3 and 4 make minor amendments.
Regulation 5 makes minor amendments to regulation J10 of the principal Regulations in relation to the county court.
Regulation 6 substitutes a new regulation L2 in the principal Regulations and makes provision for the preparation and auditing of the financial statements of the Northern Ireland Local Government Officers' Superannuation Committee (“the Committee”).
Regulation 7 amends Part III of Schedule L1 to the principal Regulations in relation to payments by the Committee to its members by substituting the term “attendance allowance” for “financial loss allowance”.
Regulation 8 inserts a new Schedule L2 to the principal Regulations to make provision for the form and the content of the financial statements.
Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. Regulations 3 and 4 are retrospective to 2nd April 2001 and regulations 5 and 7 are retrospective to 1st August 2000, but no one will be adversely affected by these retrospective provisions.

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Source: https://www.legislation.gov.uk/nisr/2002/115/note (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-northern-ireland-2002/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.