# The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations (Northern Ireland) 2016, Note: Explanatory note


(This note is not part of the Regulations)
The Royal Ulster Constabulary Pensions (Additional Voluntary Contributions) Regulations 1993 (“the principal regulations”) provides for an in-house Additional Voluntary Contribution (“the AVC”) scheme. The AVC scheme was administered by The Equitable Life Assurance Society from 5th April 1990 and latterly, since 1st December 2002, by The Standard Life Assurance Company. The Police Service of Northern Ireland AVC scheme closed to new members as of 1st October 2010.
These Regulations principally amend the AVC scheme to allow members of the Police Service of Northern Ireland (“the PSNI”) to access flexibilities introduced by the Taxation of Pensions Act 2014. These Regulations allow members of the PSNI who are retiring with a protected pension age before 55 or aged 55 or over, to no longer be required to purchase an annuity from their AVC pension provider with effect from 6th April 2015, the beginning of the 2015-16 tax years.
Paragraph 1 of the Schedule makes consequential modifications to the defined expressions of the principal regulations (including new definitions to cover pension sharing).
Paragraph 2 of the Schedule makes an amendment to the heading to regulation 10B of the principal regulations, as amended by the Police Service of Northern Ireland Pensions (Pension Sharing) Regulations 2006 (“the 2006 Regulations”). The 2006 Regulations amended the Royal Ulster Constabulary Pensions Regulations 1988, and the Royal Ulster Constabulary Pensions (Purchase of Increased Benefits) Regulations 1988, to implement pension sharing on divorce and nullity in accordance with the Welfare Reform and Pensions (Northern Ireland) Order 1999, thus enabling members of the PSNI to purchase additional benefits and bringing pension sharing matters regulations up to date. The 2006 Regulations were backdated to 1st December 2000 in line with UK-wide government policy. The Police Service of Northern Ireland Pensions (Amendment No.2) Regulations 2006, for the purposes of this explanatory note, make provision for the same range of survivor benefits in respect of members of the PSNI who form civil partnerships as for those members of the PSNI who marry resulting from the requirements of the Civil Partnership Act 2004.
Paragraph 3 of the Schedule substitutes regulation 11 of the principal regulations which deal with the retirement pensions of the PSNI. For example, it introduces the options of flexible draw-down, payment of one or more uncrystallised fund lump sums and the limits that previously applied to benefits are now removed. These options require consequential amendments made by paragraphs 4 and 5 of the Schedule. Paragraph 4 relates to the removal of the benefit limits and the removal of the associated benefit limits under Schedule 2, whilst paragraph 5 relates to the payment of the retirement pension by the responsible person.
Retrospective effect is authorised by Articles 14 and 15 of the Superannuation (Northern Ireland) Order 1972.

---
Source: https://www.legislation.gov.uk/nisr/2016/82/note (the official version)
Page: https://openlegislation.uk/police-pensions-additional-voluntary-contributions-amendment-regulations-northern-ireland-2016/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.