The Firefighters' Pension Scheme (Contributions) (Amendment) Order (Northern Ireland) 2012 (SR 2012/71) and the New Firefighters' Pension Scheme (Contributions) (Amendment) Order (Northern Ireland) 2012 (SR 2012/72) are revoked.
The Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (SI 2011/117) and the National Health Service Pension Scheme (Scotland) Regulations 2008 (SI 2008/224) to provide for changes to pensionable pay and earnings bands and employee contribution percentage rates for the year 1 April 2012 to 31 March 2013.
The Regulations make provision relating to the rate of member and employer contributions to the Health and Social Care Pension Scheme and the payment of interest on the late payment of pension, lump sum, refund of contributions or interim or substitute awards.
The Regulations prescribe the type of occupational pension schemes that are exempt from the requirement in the Pensions (Northern Ireland) Order 2005, Article 230 that an employer may pay contributions to a scheme that has its main administration is outside the EEA states only if the scheme is established under trust and has a trustee resident in the United Kingdom.
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