Scheme Legislation and Guidance

 

The following is a list of the legislation which applies to the administration of pensions by NILGOSC

 

Superannuation, Pension Scheme and Compensation Regulations

 

Updated Statutes of Northern Ireland (1921 – 2003) and Statutory Rules of Northern Ireland (1991 to present) can be found on the website http://www.opsi.gov.uk/legislation/about_legislation.htm. This site includes links to UK legislation.

 

 

The Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (Northern Ireland) 2007 (SRNI 2007 No.93)

 Local Government Pension Scheme (Management and Investment of Funds) (Amendment) Regulations (Northern Ireland) 2006 (SRNI 2006 No.400)

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 (SRNI 2007 No. 152)

Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2006 SRNI 2006 No. 112

Local Government Pension Scheme (Civil Partnership) (Amendment) Regulations (Northern Ireland) 2006 SRNI 2006 No. 6

Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2005 SRNI 2005 No. 274

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2005 SRNI 2005 No. 206

Local Government Pension Scheme (Early Termination of Employment) (Discretionary Compensation) (Amendment) Regulations (Northern Ireland) 2004 SRNI 2004 No. 455.

Local Government Pension Scheme (Management and Investment of Funds) (Amendment) Regulations (Northern Ireland) 2004 SRNI 2004 No. 260.

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2004 SRNI 2004 No.139.

Local Government Pension Scheme (Management and Investment of Funds) (Amendment) Regulations (Northern Ireland) 2003 SRNI 2004 No. 433.

Local Government (Early Termination of Employment)(Discretionary Compensation) Regulations (Northern Ireland) 2003 No 61

Local Government Pension Scheme Regulations (NI) 2002 SRNI 2002 No.352

Local Government Pension Scheme (Amendment No.2 and Transitional Provisions) Regulations (NI) 2002 SRNI 2002 No.353

Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (NI) 2002 SRNI 2002 No.

Local Government Pension Scheme (Amendment) Regulations (NI) 2002  SRNI 2002 No. 115

Local Government Pension Scheme (Pension Sharing on Divorce) Regulations (NI) 2001  SRNI 2001 No. 61

 Local Government Pension Scheme (Management and Investment of Funds) (Amendment) Regulations (NI) 2001  SRNI 2001 No. 62

Local Government Pension Scheme (Amendment) Regulations (NI) 2001  SRNI 2001 No. 63

Local Government Pension Scheme (Amendment No. 2) Regulations (NI) 2001  SRNI 2001 No. 64

The Local Government (Discretionary Payments) Regulations (NI) 2001  SRNI 2001 No. 279

Local Government (Superannuation) (Amendment) Regulations (NI) 2000 SRNI 2000 No.23

Local Government Pension Scheme Regulations (NI) 2000  SRNI 2000 No. 177

Local Government Pension Scheme (Management and Investment of Funds) Regulations (NI) 2000  SRNI 2000 No. 178

Local Government (Superannuation) (Amendment) Regulations (NI) 1999 SRNI 1999 No.218

Local Government (Superannuation and Compensation) (Institutions of Further Education) Regulations (NI) 1998 SRNI 1998 No.41

Local Government (Superannuation) (Amendment) Regulations (NI) 1998 SRNI 1998 No.133

Superannuation (Commission for Racial Equality (Northern Ireland)) Order (NI) 1998 SRNI 1998 No. 278

Local Government (Compensation for Premature Retirement) (Amendment) Regulations (NI) 1998 SRNI 1998 No.286

Local Government (Superannuation) (Interchange) Regulations (NI) 1998 SRNI 1998 No.337

Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997  SRNI 1997 No. 137

Local Government (Superannuation)  Regulations (NI) 1992 SRNI 1992 No.547

Local Government (Superannuation and Compensation) (Amendment) Regulations (NI) 1991 SRNI 1991 No.19

Local Government (Superannuation) (Amendment No.2) Regulations (NI) 1991 SRNI 1991 No.418

Local Government (Superannuation) (Reserve Forces) Regulations (NI) 1991 SRNI 1991 No.492

Local Government (Superannuation) (Amendment) Regulations (NI) 1989 SRNI 1989 No.345

Local Government (Compensation for Redundancy and Premature Retirement) Regulations (NI) 1986  SRNI 1986 No. 80

Local Government (Superannuation) (Amendment) Regulations (NI) 1986 SRNI 1986 No.294

Local Government (Superannuation) (Amendment) Regulations (NI) 1985 SRNI 1985 No.315

Local Government (Superannuation) (Amendment) Regulations (NI) 1984 SRNI 1984 No.175

Local Government (Superannuation) (Amendment No. 2) Regulations (NI) 1984 SRNI 1984 No.355

Local Government (Compensation for Premature Retirement) Regulations (NI) 1983  SRNI 1983 No.30

Local Government (Superannuation) (Amendment) Regulations (NI) 1982 SRNI 1982 No.58

Local Government (Superannuation)  Regulations (NI) 1981 SRNI 1981 No.96

Local Government (Superannuation) (Amendment) Regulations (NI) 1980 SRNI 1980 No. 265

Local Government (Superannuation) (Amendment) Regulations (NI) 1979 SRNI 1979 No. 23

Local Government (Superannuation) (Amendment No.2) Regulations (NI) 1979 SRNI 1979 No. 56

Local Government (Superannuation) (Amendment No.3) Regulations (NI) 1979 SRNI 1979 No. 214

Local Government (Superannuation) (Amendment) Regulations (NI) 1978 SRNI 1978 No. 386

Local Government (Superannuation) (Accounts and Audit) Regulations (NI) 1978 SRNI 1978 No. 395

Local Government (Superannuation) (Amendment) Regulations (NI) 1977 SRNI 1977 No. 205

Local Government (Superannuation) (Valuation, Certification and Contributions) Regulations (NI) 1977 SRNI 1977 No. 308

Occupational Pension Schemes (Certification of Employments - Local Government, etc., Staffs) Regulations (NI) 1977 SRNI 1977 No. 314

The Occupational Pension Schemes (Preservation of Benefit) Regulations (NI) 1976  SRNI 1976 No. 153

Local Government (Superannuation) (Amendment) Regulations (NI) 1975 SRNI 1975 No. 187

Local Government (Superannuation) (Prescribed Persons) Regulations (NI) 1975 SRNI 1975 No. 347

The Superannuation (Northern Ireland) Order 1973  SI 1973 No. 962 (NI 13)

Local Government (Superannuation) (Amendment) Regulations (NI) 1973 SRONI 1973 No. 216

Local Government (Superannuation) (Amendment) (No.2) Regulations (NI) 1973 SRONI 1973 No. 242

Local Government Etc. (Early Retirement of Officers) Regulations (NI) 1973 SRONI 1973 No. 272

Local Government (Compensation) Regulations (NI) 1973  SRONI 1973 No. 295

The Superannuation (Northern Ireland) Order 1972  SI 1972 No. 1073 (NI 10)

Local Government (Superannuation) (Amendment) Regulations (NI) 1971 SRONI 1971 No. 108

Local Government (Superannuation) (Amendment) Regulations (NI) 1970 SRONI 1970 No. 54

Local Government (Superannuation) (Amendment) Regulations (NI) 1969 SRONI 1969 No. 154

Local Government (Superannuation) (Amendment) Regulations (NI) 1966 SRONI 1966 No. 274

National Insurance (Local Government Superannuation Scheme – Modification and Non-participation) Regulations (NI) 1966 SRONI 1966 No. 281

Local Government Superannuation (Interchange with English Teaching Service) Regulations (NI) 1963  SRONI 1963 No. 124

Local Government Superannuation (Existing Officers – Surrender of Superannuation Allowance) (Amendment) Rules (NI) 1963  SRONI 1963 No.204.

National Insurance (Modification of Local Government Superannuation Scheme) No.2 (Amendment) Regulations (NI) 1963 SRONI 1963 No. 237

Local Government Superannuation (Existing Officers – Surrender of Superannuation Allowance) Rules (NI) 1962  SRONI 1962 no.42

Local Government (Superannuation)  Regulations (NI) 1962 SRONI 1962 No. 210

National Insurance (Modification of Local Government Superannuation Scheme) No.2  Regulations (NI) 1961 SRONI 1961 No. 66

Local Government Superannuation (Northern Ireland and Great Britain) Regulations (NI) 1952  SRONI 1952 No. 70

Local Government Superannuation (Allocation of Pension) Rules (NI) 1951  SRONI 1951 No. 66

Local Government Superannuation (Allocation of Pension) Rules (NI) 1950  SRONI 1950 No. 76

Local Government (Superannuation) Act (NI) 1950 [1950 Ch.10]

 

 

Pensions Increase Orders

 

Pensions have been increased annually under the Pensions Increase (Review) Orders (NI) since 1972. Other relevant pensions increase legislation includes:

 

Pensions Increase Regulations (NI) 1975  SRNI 1975 No. 38

The Pensions (Increase) (NI) Order 1974 SI 1974 No.1267 (NI 2)

Pensions Increase (Reduction of Qualifying Age) Order (NI) 1972  SRONI 1972 No.264

The Pensions (Preservation of Increases) Order (NI) 1971  SRONI 1971 No.401

Pensions (Increase) Act (NI) 1971 [1971 Ch.35]

Pensions (Increase) Act (NI) 1969 [1969 Ch.5]

Pensions Increase (Approved Schemes) (Local Government) Regulations (NI) 1969  SRONI 1969 No. 162.

Pensions (Increase) Act (NI) 1966 [1966 Ch.5]

Pensions (Increase) Act (NI) 1963 [1963 Ch.3]

Pensions (Increase) Act (NI) 1959 [1959 Ch.10]

Pensions (Increase) Act (NI) 1956 [1956 Ch.7]

Pensions (Increase) Act (NI) 1952 [1952 Ch.25]

Increase of Pensions (General) Regulations (NI) 1952  SRONI 1952 No. 224

 

 

Other Relevant Legislation

Superannuation (Miscellaneous Provisions) Act 1948 [1948 Ch.33]

Fire Services (Amendment) Act (NI) 1950 [1950 ch.4 (NI)]

Reserve and Auxiliary Forces (Protection of Civil Interests) (NI) Order 1953  SI 1953 No.197

Interpretation Act (NI) 1954 [1954 Ch.33 (NI)]

National Insurance Act (NI) 1959 [1959 Ch.21]

Coroners Act (NI) 1959 [1959 Ch. 15 (NI)]

National Insurance (Non-Participation – Assurance of Equivalent Pension Benefits) Regulations (NI) 1960  SRONI 1960 No. 181

Contracts of Employment and Redundancy Payments Act (NI) 1965 [1965 Ch.19 (NI)]

Contracts of Employment and Redundancy Payments (Pensions) Regulations (NI) 1965  SRONI 1965 No. 246

National Insurance Act (NI) 1966 [1966 Ch. 6]

Administration of Estates (Small Payments) (NI) Act 1967 [1967 Ch.5 (NI)]

Age of Majority Act (NI) 1969

Police Act (NI) 1970 [1970 Ch.9 (NI)]

Local Government Act (NI) 1972  [1972 Ch.9 (NI)]

Health and Personal Social Services (NI) Order 1972  SI 1972/1265

Electoral Law (NI) Order 1972  SI 1972 No. 1264 (NI 13)

Local Government (Postponement of Elections and Reorganisation) Order (NI) 1972  SI 1972 No. 1998 (NI 21)

Social Security Act 1973 [Ch. 38]

Social Security (NI) Act 1975 [1975 Ch.15]

Social Security Pensions (NI) Order 1975  SI 1975 No.1503

The National Insurance (Non-Participation – Transitional Provisions) (NI) Regulations 1975 SR 1975 No. 48

Industrial Relations (No. 2) (NI) Order 1976 SI 1976 No. 2147 (NI 28)

Financial Provisions (NI) Order 1978  SI 1978 No. 1041 (NI 11)

Domestic Proceedings (NI) Order 1980 SI 1980 No. 563 (NI 5)

The Housing (NI) Order 1981 SI 1981 No. 156

Transfer of Undertakings (Protection of Employment) Regulations 1981 SI 1981 No.1794

Insurance Companies Act 1982 [1982 Ch.50]

National Insurance (Non-Participation – Transfer of Functions) (Transitional) Regulations (NI) 1983 SR 1983 No. 16

Fire Services (NI) Order 1984  SI 1984 No. 1821 (NI 11)

Occupational Pension Schemes (Contracting-out) Regulations (NI) 1985 SR 1985 No. 259

The Education and Libraries (NI) Order 1986 SI 1986 No.594 (NI 3)

Companies (NI) Order 1986 SI 1986 No. 1032 (NI 6)

Financial Services Act 1986 [1986 Ch.60]

Building Societies Act 1986 [1986 Ch53]

Banking Act 1987 [1987 Ch.22]

Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations (NI) 1987 SR 1987 No. 286

Income and Corporation Taxes Act 1988

Occupational Pension Schemes (Rate of Tax) Order 1988 SI 1988 No. 504

Finance Act 1988

Finance Act 1989

Insolvency (NI) Order 1989 SI 1989 No. 2405 (NI 19)

Pensions (Miscellaneous Provisions) (NI) Order 1990  SI 1990 No. 1509 (NI 13)

Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990  SI 1990 No. 2101

Social Security Contributions and Benefits (NI) Act 1992 [1992 Ch. 7]

Social Security Administration (NI) Act 1992 [1992 Ch. 8]

Social Security (Consequential Provisions) (NI) Act 1992 [1992 Ch. 9]

Friendly Societies Act 1992  [1992 Ch. 40]

Industrial Relations (NI) Order 1992  SI 1992 No. 807 (NI 5)

Banking Co-ordination (Second Council Directive) Regulations 1992 SI 1992 No. 3218

Pension Schemes (NI) Act 1993

Finance Act 1993

Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993  SI 1993 No. 3016

Finance Act 1994

Pensions (NI) Order 1995  SI 1995 No.3213

European Specialist Medical Qualifications Order 1995 SI 1995 No. 3208 (as amended by SI 1997 No. 2928)

Reserve Forces Act 1996 [1996 Ch. 14]

Juries (NI) Order 1996 SI 1996 No. 1141 (NI 6)

Occupational Pension Schemes (Contracting-out) Regulations (NI) 1996  SR 1996 No. 493

Occupational Pension Schemes (Transfer Values) Regulations (NI) 1996  SR 1996 No. 619

Employment Rights (NI) Order 1996  SI 1996 No. 1919 (NI 16)

Further Education (NI) Order 1997  SI 1997 NO. 1772 (NI 15)

Finance Act 1999

Welfare Reform and Pensions (NI) Order 1999  SI 1999 No.3147 (NI 11)

Employment Relations (NI) Order 1999  SI 1999 No. 2790 (NI 9)

Maternity and Parental Leave etc. Regulations (NI) 1999  SR 1999 No.471

Retirement Benefits Schemes (Sharing of Pensions on Divorce) Regulations 2000 SI 2000 No.1085

Pension Sharing (Implementation and Discharge of Liability) Regulations (NI) 2000  SR 2000 No. 145 (as amended by SR 2000 No. 335, regulation 11)

 

Inland Revenue

 

Leaflet CA14 – Termination of Contracted-out Employment (Manual for Salary Related Pension Schemes and Salary Related Parts of Mixed Benefits Schemes) available at

www.inlandrevenue.gov.uk/pdfs/nico/ca14.pdf

 

IR12 (Practice Notes on the Approval of Occupational Pension Schemes), IR12 Supplement (Occupational Pension Schemes’ Free-Standing Additional Voluntary Contributions and Pensions (formerly PSO) Updates available at

www.inlandrevenue.gov.uk/pensionschemes/guidance.htm

 

State Benefits

 

See the Department for Work and Pensions website www.dwp.gov.uk and also the related sites www.thepensionservice.gov.uk and www.pensionguide.gov.uk