Article 10 Amendment of the Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations

The Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations (Northern Ireland) 1987^f1 are amended in accordance with paragraphs (2) and (3).

In regulation 3 (guaranteed minimum pension to which earner’s widow, widower or surviving civil partner is treated as entitled after minimum contributions have been paid) for paragraph (1)^f2 substitute—

“(1)

Where, in relation to any tax week, except a tax week such as is mentioned in paragraph (3), minimum contributions have been paid in respect of an earner, section 42 shall, in the circumstances specified in paragraph (2), have effect in relation to the earner’s widow, widower or surviving civil partner, as if the widow, widower or surviving civil partner were entitled to a guaranteed minimum pension at a rate equal to one-half of the rate described in regulation 2(2).”.

In regulation 5 (guaranteed minimum pension to which earner’s widow, widower, or surviving civil partner is treated as entitled after minimum payments have been made) for paragraph (1)^f3 substitute—

“(1)

Where, in relation to any tax week, except a tax week such as is mentioned in paragraph (3), minimum payments have been paid in respect of an earner, section 42 shall, in the circumstances specified in paragraph (2), have effect in relation to the earner’s widow, widower or surviving civil partner, as if the widow, widower or surviving civil partner were entitled to a guaranteed minimum pension at a rate equal to one-half of the rate described in regulation 4(2).”.