The Social Security (Deferral of Retirement Pensions) Regulations (Northern Ireland) 2005
These Regulations make provision relating to changes to the regime for deferring entitlement to state pension made and brought forward by the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”) which provide, in particular, for an increased incremental rate for those deferring their state pension and for a choice between increments and a lump sum for those who have deferred their entitlement for 12 months or more and also amend the Social Security (Widow’s Benefit and Retirement Pensions) Regulations (Northern Ireland) 1979 (“the 1979 Regulations”).