Regulation 2 Modification in respect of certain annual benefit statements relating to eligible membersI1

Northern Ireland

(1)

This regulation applies in respect of any person who is—

(a)

either—

(i)

an “eligible member” under regulation 4A(2) (statutory underpin: general) of the Transitional Regulations;

(ii)

a “pension credit member” under regulation 10(1) (pension credit members and survivor members) of the 2014 Regulations; and

(b)

not a person to whom paragraph (4)(a) applies.

(2)

Where this regulation applies, the provisions listed in paragraph (3) are not to be taken into account for the purposes of preparing an annual benefit statement under regulation 99 (annual benefit statements) of the 2014 Regulations in respect of a Scheme year ending on or before 31st March 2024.

(3)

The provisions referred to in paragraph (2) are-

(a)

Chapter 3 of Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (local government schemes);

(b)

all the provisions of the 2023 Regulations (including any amendments made by regulations 2(1), (2), (4) to (6) or 3 of those Regulations to the Transitional Regulations and the 2014 Regulations respectively).

(4)

The Committee may determine^f1 that—

(a)

this regulation does not apply to a member or class of members, or

(b)

paragraph (2) applies to a member or class of members as if for “31st March 2024” there were substituted “31st March 2025”.

(5)

A determination under paragraph (4)(a)—

(a)

may be made at any point before 1st April 2025; and

(b)

has effect from 1st October 2023.

(6)

A determination under paragraph (4)(b)—

(a)

may be made at any point before 31st August 2025;

(b)

may only be made if the Committee considers that it is reasonable in all the circumstances in the case of that particular member or class of members; and

(c)

must be notified to any member to which it applies in the annual benefit statement in respect of the Scheme year ending on 31st March 2025.

Annotations

Commencement

I1: Reg. 2 in operation at 31.8.2024 with effect in accordance with reg. 1(2)

Footnotes

f1: Section 3(3)(c) of the Public Service Pensions Act (Northern Ireland) 2014 (c. 2), which enables these Regulations to allow any person to exercise a discretion, provides the power for these Regulations to allow the Committee to make a determination.