Paragraph 32

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 21(1) words substituted by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 10
Sch. 6 para. 21(2)(c)-(cc) substituted for (b)(c) by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 11
Sch. 6 para. 25(3) words inserted by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 12
Sch. 6 para. 28(2)-(2I) substituted for Sch. 6 para. 28(2) by Pension Schemes Act 2026 s. 110(2)(a)
Sch. 6 para. 28(3) words substituted by Pension Schemes Act 2026 s. 110(2)(b)(i)
Sch. 6 para. 28(3) words substituted by Pension Schemes Act 2026 s. 110(2)(b)(ii)
Sch. 6 para. 28(5)(a) words substituted by Pension Schemes Act 2026 s. 110(2)(c)(i)
Sch. 6 para. 28(5)(c) words substituted by Pension Schemes Act 2026 s. 110(2)(c)(ii)
Sch. 6 para. 28(6) words inserted by Pension Schemes Act 2026 s. 110(2)(d)
Sch. 6 para. 28(7) words substituted by Pension Schemes Act 2026 s. 110(2)(e)
Sch. 6 para. 29(2) substituted by Pension Schemes Act 2026 s. 110(3)

(1)

This paragraph applies to a member of the scheme if—

(a F1)

his pensionable service terminates on the commencement of the assessment period, and

(b)

as a result, he has rights, in relation to the scheme, under F2Chapter 2 of Part 4ZA of the Pension Schemes Act (early leavers: cash transfer sums and contribution refunds).

(2)

Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—

(a)

had relevant accrued rights to benefits under the scheme (within the meaning of section 97AA(4) of that Act), and

(b)

did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.

Annotations

Textual amendments

F1: mod. by SR 2005/171
F2: Words in Sch. 6 para. 32(1)(b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 87(3) (with s. 87)

Notes on Schedule 6

Textual amendments

F1: mod. by SR 2005/171

Modifications

C1: Sch. 6 modified (1.8.2006) by Pension Protection Fund (Pension Sharing) Regulations (Northern Ireland) 2006 (S.R. 2006/282), reg. 3(2)
C2: Sch. 6 modified by S.R. 2005/149, reg. 13A (as inserted (1.4.2009) by Pension Protection Fund (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/78), reg. 4)
C3: Sch. 6 modified by S.R. 2005/149, reg. 024(02) (as added (6.4.2010) by The Pension Protection Fund (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/80), regs. 1(b), 4(4))
C4: Sch. 6 modified by S.R. 2005/149, reg. 23(2) (as substituted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 59(4)(c))
C5: Sch. 6 modified by S.R. 2005/149 reg. 27(2) (as added (24.2.2018) by The Pension Protection Fund (Compensation) (Amendment) Regulations (Northern Ireland) 2018 (S.R. 2018/26), regs. 1, 2(6))
C6: Sch. 6 modified by S.R. 2005/149 reg. 28(1) (as added (2.10.2018) by The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations (Northern Ireland) 2018 (S.R. 2018/165), regs. 1(2), 2(3))