Explanatory note

Section 2 of the Superannuation (Miscellaneous Provisions) Act, 1948, empowers the Minister of Housing and Local Government (to whom the powers of the Minister of Health in that behalf have been transferred by the Transfer of Functions (Minister of Health and Minister of Local Government and Planning) (No. 2) Order, 1951), to make rules with respect to the pensions payable to and in respect of persons changing pensionable service under local government superannuation schemes for other pensionable employments specified in the rules, and vice versa. Section 15 of the Act contains further enabling powers in that behalf.

These rules provide accordingly that—

1. (a)

   if a pensionable employee under a local government superannuation scheme transfers within a prescribed period (generally twelve months) to pensionable employment under a public or local authority in Northern Ireland, a transfer value of an appropriate amount shall be payable to the Northern Ireland authority out of the superannuation fund to which he was a contributor; and

2. (b)

   if a pensionable employee of a Northern Ireland authority transfers within the prescribed period to pensionable employment under a local government superannuation scheme, and the Northern Ireland authority pay an appropriate transfer value the transferee is to be entitled to reckon his Northern Ireland service for the purposes of the local government superannuation scheme to which he has become subject.

In the case mentioned at (a) above, the Northern Ireland authorities have made the necessary provision for securing that the English pensionable service will be reckonable for pension purposes under the Northern Ireland pension scheme to which a person transferring to pensionable employment there becomes subject.

These rules thus make pensionable employments in the local government service interchangeable with pensionable employments in Northern Ireland under public and local authorities, with the preservation of superannuation rights in respect of previous pensionable service.

The rules are made retrospective in effect to a limited extent, under the express powers of section 2 of the Act of 1948, but, as thereby required, transferees and local authorities affected by the retrospective provisions of the rules are given an opportunity of electing that these provisions shall not apply.