Schedule 1 INTERPRETATIONI1F1

“The Act of 1937” means the Local Government Superannuation Act 1937^f1 or the Local Government Superannuation (Scotland) Act 1937^f2;

“The Act of 1950” means the Local Government (Superannuation) Act (Northern Ireland) 1950^f3;

“The Act of 1953” means the Local Government Superannuation Act 1953^f4;

“The Acts of 1937 to 1953” means the Act of 1937 and the Act of 1953;

“The Act of 1959” means the National Insurance Act (Northern Ireland) 1959^f5;

“The Act of 1975” means the Social Security (Northern Ireland) Act 1975^f6;

“The 1950 Regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1950^f7;

“The 1962 Regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1962^f8;

“The 1981 Regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1981^f9;

“The 1992 Regulations” means the Local Government (Superannuation) Regulations 1992^f10;

“The 1999 Act” means the Welfare Reform and Pensions Act 1999^f11;

“The 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999^f12;

“The 2000 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2000^f13;

“active member” has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995^f14;

“actuary” means a Fellow of the Institute of Actuaries or of the Faculty of Actuaries;

“added years” has the meaning given in Schedule A1 to the 2000 Regulations;

F2...

F3“additional voluntary contributions scheme” means—

1. (a)

   in the case of a scheme established on or after 6th April 2006, is registered for the purposes of section 150 of the Finance Act 2004; or

2. (b)

   which on 6th April 2006 became a registered scheme for the purposes of section 150 of the Finance Act 2004 and which immediately before that date was approved under section 591 of the Taxes Act;

and to which an employer is not a contributor and which provides benefits additional to those provided by an occupational pension scheme;

“admission agreement” has the meaning given in regulation F44B(1);

“admission agreement employee” means such an employee as is mentioned in regulation F54B(8).

“admission body” means a body mentioned in F6regulations 4(2) and 4A(2);

“appropriate personal pension scheme” means a personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 3 of the Pension Schemes (Northern Ireland) Act 1993;

“appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993^f15;

“approved AVC body” means a building society or a person operating an approved scheme which provides benefits in respect of persons who have paid contributions in addition to those provided in relation to them under an occupational pension scheme;

“approved non-local government employment” means employment in which a person participates in an approved non-local government scheme;

“approved non-local government scheme” means—

1. (a)

   in the case of a non-local government scheme established before 6th April 2006, a scheme approved under Part XIV of the Taxes Act;

2. (b)

   a non-local government scheme which on 6th April 2006 became a registered scheme for the purposes of section 150 of the Finance Act 2004; or

3. (c)

   a non-local government scheme approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of these Regulations;

“approved scheme” means—

1. (a)

   in the case of a scheme established on or after 6th April 2006, is registered for the purposes of section 150 of the Finance Act 2004; or

2. (b)

   which on 6th April 2006 became a registered scheme for the purposes of section 150 of the Finance Act 2004 and which before that date had the same meaning as that given in section 612 of the Taxes Act;

“Assembly” means the Northern Ireland Assembly;

“AVCs” means contributions made under regulation 63;

“AVC insurer” means –

1. (a)

   a person who has permission under Part IV of the Financial Services and Markets Act 2000^f16 to carry out contracts of long-term insurance; or

2. (b)

   an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of long term insurance,

and this definition must be read with –

1. (i)

   section 22 of the Financial Services and Markets Act 2000;

2. (ii)

   any relevant order under that section;

3. (iii)

   Schedule 2 to that Act;

“AVC pension policy” means a contract entered into on behalf of a member by the Committee with an AVC insurer for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Part II and Chapters II and III of Part III;

“away on jury service”, in relation to a person, means being away from work with permission given so that he could –

1. (a)

   attend for jury service in pursuance of a summons under the Juries (Northern Ireland) Order 1996^f17; or

2. (b)

   attend as a juror at an inquest under the Coroners Act (Northern Ireland) 1959^f18;

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

“Belfast Corporation” means the council of the former county borough of Belfast;

“The Belfast Corporation Superannuation Scheme” means the superannuation scheme made by Belfast Corporation under section 5A^f19 of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;

F7“benefit crystallisation event” shall be construed in accordance with section 216 of the Finance Act 2004;

“building society” has the meaning given in the Building Societies Act 1986^f20;

“cancelling notice”, in relation to a person’s relevant reserve forces service, means –

1. (a)

   the agreement (by a member who has not waived his right to receive a return of contributions under regulation 88) to receive them; or

2. (b)

   a notice in writing given by him to the Committee not later than 12 months after the end of the period of service to which the notice relates (or within such longer period as it may allow) that the service should not be treated as relevant reserve forces service;

“child” has the meaning given in regulation 46;

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“club scheme” means an occupational pension scheme which –

1. (a)

   provides benefits calculated by reference to final pay;

2. (b)

   F9(except where it is established and maintained in the Channel Islands or the Isle of Man) is—

   1. (i)

      in the case of a scheme established before 6th April 2006, is approved by the Commissioners of Her Majesty’s Revenue and Customs under Chapter I of Part XIV of the Taxes Act; or

   2. (ii)

      a scheme, which on 6th April 2006 became a registered scheme for the purposes of section 150 of the Finance Act 2004;

3. (c)

   is open to new participants, or is a closed scheme the trustees or managers of which also provide an open scheme which is a club scheme for new employees of the same employer and of the same grade or level of post as the participants in the closed scheme; and

4. (d)

   complies with reciprocal arrangements for the payment and receipt of transfer values with the schemes made under Article 9 of the Order of 1972;

“The Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950;

“The Communities' scheme” means the pension scheme provided for officials and other servants of the Communities in accordance with regulations adopted by the Council of the European Communities;

“Community institution” includes a body treated as one of the Communities' institutions for the purposes of the Communities' scheme;

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“contracted-out employment” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993 and “contracted-out”, in relation to a scheme, must be construed in accordance with that Act;

“contractual hours” –

1. (a)

   in relation to an employee (other than an employee with non-cyclical fluctuating hours), means the number of hours specified in his contract of employment as his contractual hours for the purposes of the Scheme; and

2. (b)

   in relation to an employee with non-cyclical fluctuating hours, means the number of hours calculated as his contractual hours for the purposes of the Scheme in accordance with the provisions of his contract of employment;

“contractual weeks”, in relation to an employee, means the number of weeks in every period of 12 months for which, assuming he is not away on unpaid leave, pay is payable to him;

“contract of employment” includes terms of office;

F11“contributing body” means an employing authority, an admission body or a body which is responsible for liabilities under the Scheme, whether pursuant to legislation, pursuant to an agreement with the Committee or pursuant to a statutory transfer or by any other means whatsoever;

“contributory employee” means a person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937;

“deferred member” has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995, except as provided in regulation 34(3) and (5);

“the Department” means the Department of the Environment;

“earnings factors” means the earnings factors referred to in section 10 of the Pension Schemes (Northern Ireland) Act 1993;

“eligible child” has the meaning given in regulation 46;

“employee” includes a permanent, temporary or casual employee;

“employing authority” means a body employing an employee who is eligible to be a member;

“employment” includes office;

“equivalent pension benefit” has the same meaning as in section 56(1) of the National Insurance Act (Northern Ireland) 1966^f21;

“fees” includes other payments in the nature of fees;

“final pay” shall be construed in accordance with regulation 22;

“final pay period” shall be construed in accordance with regulations 22 and 23;

“fluctuating emoluments” are any part of an employee’s earnings which are not paid on a fixed basis and are additional to the basic wage or salary;

“former local authority” means a body, other than a Scheme employer, which was a local authority within the meaning of the Act of 1937 as originally enacted;

“the former regulations” means the 2000 Regulations, or as the circumstances require, the 1992 Regulations, the 1981 Regulations, the 1962 Regulations or the 1950 Regulations and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

F12“FSAVC scheme” means—

1. (a)

   in the case of a scheme established on or after 6th April 2006, is registered for the purposes of section 150 of the Finance Act 2004; or

2. (b)

   which on 6th April 2006 became a registered scheme for the purposes of section 150 of the Finance Act 2004 and which immediately before that date was approved under section 591(2)(h) of the Taxes Act;

“the fund” means the superannuation fund established under the 1950 Regulations;

“Government department” has the meaning given in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

“the Great Britain Acts” means the National Insurance Acts 1965 to 1974^f22;

“guaranteed minimum pension” means the guaranteed minimum as defined in sections 10 and 13 of the Pension Schemes (Northern Ireland) Act 1993 (minimum pensions for earners, F13widows, widowers and surviving civil partner), so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pensions);

“guarantor” means a body or person which is acceptable to the Committee and is not an admission body or an employing authority, which has agreed to accept responsibility for some or all of the liabilities of the Scheme attributable to an outgoing contributing body;

“ill-health pension” and “ill-health grant” shall be construed in accordance with regulation 29;

“inheriting body” means—

1. (a)

   an admission body which continues to employ active members or whose admission agreement otherwise remains in effect;

2. (b)

   an employing authority which employs active members at the date on which the outgoing admission body withdraws from the Scheme; or

3. (c)

   any other body,

which has agreed to accept responsibility for some or all of the liabilities of the outgoing contributing body towards the Scheme;

“the Insurance Act” means the National Insurance Act (Northern Ireland) 1966;

“the Isle of Man Act” means the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald);

“liabilities” means, where it occurs in regulations 77 (actuarial valuations and certificates), 78 (special circumstances where revised actuarial valuations and certificates must be obtained), 78A (apportionment of liabilities) and 123 (calculation of a amount of transfer payment under regulation 122), the liabilities attributable to any employing authority or admission body by virtue of its participation in the Scheme whether it employs active members or not and these include not only liabilities which are directly attributable to its current or former employees but also any liabilities for which the employing authority or admission body is otherwise responsible;

“local Act contributor” means a person who was entitled to participate in the benefits of a pension fund maintained under a local Act scheme;

“local Act scheme” has the meaning given in section 8 of the Superannuation Act 1972^f23, except that where it refers to any time before 25th March 1972 it has the same meaning as in the Act of 1937;

“local authority” has the meaning assigned to it by Article 2 of the Order of 1972 and shall include the Northern Ireland Housing Executive;

“local government auditor” has the same meaning as in the Local Government Act (Northern Ireland) 1972^f24;

“local government employment” means –

1. (a)

   in relation to any time before 1st March 1993, employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor; and

2. (b)

   in relation to any time after 28th February 1993, means employment by virtue of which the person employed is or has been, or is or has been deemed to be a member of the Scheme, or a pensionable employee (within the meaning of the 1992 Regulations) or a local Act contributor;

“lower earnings limit” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

“manual worker” is an employee who is not an officer;

“maternity rights returner” is a woman who exercises a right to return to work after being away from work wholly or partly because of pregnancy or confinement;

“member” has the same meaning as in Article 121(1) of the Pensions (Northern Ireland) Order 1995 except that it shall not include a pension credit member except where specific reference is made to such member in regulation 95;

“Minister” means the Minister of the Environment;

“money purchase benefits” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

“non-cyclical fluctuating hours” means hours which the employing authority are entitled to require the employee to work in a contractual week in any case where those hours vary in a way which is not cyclical;

“non-local government scheme” means an occupational pension scheme or other arrangements for superannuation, not being –

1. (a)

   the superannuation scheme provided in regulations made under the Act of 1950; or

2. (b)

   the superannuation scheme provided in regulations for the time being in force under Article 9 of the Order of 1972;

“normal benefit age” means 65;

“normal retirement age” has the meaning given in regulation F1426(4);

“normal retirement date” has the meaning given in regulation 26(2);

F15“occupational pension scheme” means—

1. (a)

   an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—

   1. (i)

      a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act;

   2. (ii)

      an additional voluntary contributions scheme;

   3. (iii)

      a personal pension scheme; or

   4. (iv)

      a self employed pension arrangement; and

2. (b)

   a European pensions institution as defined in Article 269(8) of the Pensions (Northern Ireland) Order 2005.

“officer” means an employee whose duties are wholly or mainly administrative, professional, technical or clerical;

“official pension” has the meaning given in the Pensions (Increase) (Northern Ireland) Act 1971^f25;

“the Order of 1972 ”means the Superannuation (Northern Ireland) Order 1972^f26;

F16“ordinary adoption leave” means leave under Article 107A of the Employment Rights (Northern Ireland) Order 1996;

“ordinary maternity leave” means for any period prior to 24th September 1996, leave under Article 15 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976^f27 and for any period commencing on or after 24th September 1996, leave under Part IX of the Employment Rights (Northern Ireland) Order 1996^f28;

“parental leave” means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999^f29;

“part-time employee” means an employee –

1. (a)

   whose contract of employment provides that he is such an employee for the Scheme; or

2. (b)

   who is neither a whole-time employee nor a variable-time employee;

“paternity leave” means leave under regulations 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002;

“payment in lieu of contributions” means a payment made in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act;

“payment period” has the meaning given in regulation 6(4);

“pay” shall be construed in accordance with regulation 12;

“pensioner member” has the meaning given in Article 121(1) of the Pensions (Northern Ireland) Order 1995;

“the Pensions Order” means the Pensions (Northern Ireland) Order 1995;

“pension credit” means a credit under Article 26(1)(b) of the 1999 Order or under section 29(1)(b) of the 1999 Act;

“pension credit benefits” means benefits payable under the Scheme to or in respect of a pension credit member by virtue of rights under the Scheme attributable to a pension credit;

“pension credit member” means a person who has pension credit benefits under the Scheme;

“pension credit rights” means rights to future benefits under the Scheme which are attributable to a pension credit;

“pension debit” means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of the 1999 Act ;

“pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

“pension sharing order” in relation to a pension credit member, a pension debit member, a person entitled to a pension credit or pension credit rights means the order or provision by virtue of which Article 26 of the 1999 Order or section 29 of the 1999 Act takes effect;

F17“period of maternity, paternity or adoption absence” means any period throughout which a member is absent from duty because he is exercising his right to take maternity, paternity or adoption leave in accordance with Articles 103, 105, 107A or 107B of the Employment Rights (Northern Ireland) Order 1996 or regulations 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002;

F18“permanently incapable” means the member will, more likely than not, be incapable, until at the earliest, his 65th birthday;

“personal pension scheme” means—

1. (a)

   in the case of such a scheme established on or after 6th April 2006 is a registered pension scheme for the purposes of the Finance Act 2004 and which the Committee agree to recognise as a transferring scheme for the purposes of Chapter I of Part XIV (transfers); and

2. (b)

   in the case of such a scheme established before that date, was—

   1. (i)

      approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of Chapter IV of Part XIV of the Taxes Act (personal pension schemes); and

   2. (ii)

      on 6th April 2006 became a registered pension scheme for the purpose of the Finance Act 2004;

“preserved benefits” means benefits to which a person becomes entitled under regulation 33, or the corresponding provisions of the former regulations and which have not had an election made in respect of them under regulation 34(1) nor have yet become payable;

“principal civil service pension scheme” has the meaning given in Article 4(10) of the Order of 1972;

“prospective member” means a person who under his contract of service or these Regulations –

1. (a)

   may, if he wishes or his employer consents, become a member or will be able to do so if he continues in the same employment sufficiently long, or

2. (b)

   will become a member unless he chooses not to do so;

“reference banks” means the seven largest persons for the time being who –

1. (a)

   have permission under Part IV of the Financial Services and Markets Act 2000 to accept deposits;

2. (b)

   are incorporated in and carrying on within the United Kingdom a regulated activity of accepting deposits; and

3. (c)

   quote a base rate in sterling;

and for this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986)^f30, as shown in the audited end-of-year accounts last published before that time and this definition must be read with –

1. (i)

   section 22 of the Financial Services and Markets Act 2000;

2. (ii)

   any relevant order under that section; and

3. (iii)

   Schedule 2 to that Act;

“relevant reserve forces service” means service (other than service for the purposes of training only or service for a period in respect of which a cancelling notice has been served) –

1. (a)

   in pursuance of any notice or directions given under any enactment which provides for the calling out on permanent service, or the calling into actual service, or the embodiment of, any reserve or auxiliary force, or members of such a force, or the recall of service pensioners;

2. (b)

   in pursuance of any obligation or undertaking to serve when called upon as a commissioned officer; or

3. (c)

   rendered by virtue of section 28 or 65 of the Reserve Forces Act 1996^f31,

and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking to accept a permanent commission or a commission for a fixed term or to serve for the purposes of periodical training;

“reserve forces pay”, in relation to any person, is the total of –

1. (a)

   his pay for performing relevant reserve forces service (including marriage, family and similar allowances); and

2. (b)

   any payments under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) (Northern Ireland) Order 1953^f32;

“reserve forces service leave”, in relation to a person, means being away from work –

1. (a)

   after –

   1. (i)

      he has left the employment in which he is an active member; or

   2. (ii)

      he has been granted leave of absence from such an employment,

   in order to perform reserve forces service;

2. (b)

   without having agreed to receive a return of contributions under regulation 88; and

3. (c)

   without having elected that the absence is not to count as such by giving notice in writing to the Committee not later than 12 months after the end of the period of reserve forces service to which the notice relates (or within such longer period as it may allow);

“reserve or auxiliary force” means the whole or part of the Royal Navy Reserve (including the Royal Fleet Reserve), the Royal Marines Reserve, the Territorial Army, the Army Reserve, the Air Force Reserve, the Royal Air Force Volunteer Reserve or the Royal Auxiliary Air Force;

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...

“SCAVCs” means contributions made under regulation 70;

“the Scheme” means the occupational pension scheme constituted by these Regulations, the Transitional Regulations and the 2000 Regulations (so far as they continue to operate);

“Scheme employer” means a body as defined in regulation 3(3) (but see regulation F204B(8));

“Scheme managers” means –

1. (a)

   in relation to a statutory scheme, the Government department concerned or police or fire F21and rescue authority administering the scheme; and

2. (b)

   in any other case, the person responsible for the management of the scheme;

“self-employed pension arrangement” has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

“service” –

1. (a)

   in Chapter VI of Part IV means service or employment with any employer; and

2. (b)

   elsewhere, means service with a Scheme employer,

and service rendered by an employee of a Scheme employer whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with the Scheme employer;

“service pensioner” means a person in receipt of a pension (other than a pension awarded in respect of disablement) granted –

1. (a)

   in respect of service in the Royal Navy, the Royal Marines, the regular army and the regular air force or any reserve or auxiliary force which has been called out on permanent service or which has been embodied; or

2. (b)

   in respect of that and other service;

“shareable rights” means a person’s shareable rights mentioned in Article 24(2) of the 1999 Order or under section 27(2) of the 1999 Act;

“standard contribution rate” shall be construed in accordance with regulation 11;

“state pensionable age” means pensionable age within the meaning of section 122 of the Social Security Contributions and Benefits Act (Northern Ireland)1992^f33;

“superannuable membership” has the meaning given in regulation 9(2);

“the Taxes Act” means the Income and Corporation Taxes Act 1988^f34;

“tax year” means the 12 months beginning with 6th April in any year;

“the Transitional Regulations” means the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002^f35;

“total membership” and “total period of membership” shall be construed in accordance with regulation 8(2);

“trade dispute” has the meaning given by Article 2(4) and (7) of the Industrial Relations (Northern Ireland) Order 1992^f36;

“trade dispute absence” means absence from duty, otherwise than with leave, for a period of one or more days during and because of a trade dispute;

“transfer date” in relation to a pension credit member and pension credit rights means the day on which the pension sharing order takes effect;

“transferor” in relation to a pension credit member or a person entitled to a pension credit means the person to whose shareable rights the pension sharing order relates;

“unaggregated period”, in relation to a period of membership, has the meaning given in regulation 34(6) and “aggregated” shall be construed accordingly;

“upper earnings limit” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

“variable-time employee” means an employee whose contract of employment provides that he is such an employee for the Scheme and –

1. (a)

   whose pay is calculated by reference to his duties (rather than necessarily by reference to the number of hours he has worked); or

2. (b)

   whose duties only have to be performed on an occasional basis;

“whole-time employee” means an employee whose contract of employment provides –

1. (a)

   that he is such an employee for the purposes of the Scheme; or

2. (b)

   that his contractual hours are not less than the number of contractual hours for a person employed in that employment on a whole-time basis.