The Judicial Pensions (Spouses' and Children’s Benefits) (Amendment) Regulations (Northern Ireland) 2006
These Regulations amend the percentage of salary that is to form the rate of member contributions toward survivor benefits under the Judicial Pensions Act (Northern Ireland) 1951. They allow members of schemes under this Act to make additional contributions toward such benefits in respect of past service at a higher rate than at present, up to the maximum of their total salary in any financial year. The Regulations also revoke provisions relating to the taxation of refunded contributions, in accordance with changes to income taxation under the Finance Act 2004.