These Regulations amend the percentage of salary that is to form the rate of member contributions toward survivor benefits under the County Courts Act (Northern Ireland) 1959 and the Resident Magistrates' Pension Act (Northern Ireland) 1960. They allow members of schemes under those Acts 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. Members of a scheme under the 1959 Act or 1960 Act are afforded an additional opportunity to cease paying contributions from salary. The Regulations also revoke provisions relating to the taxation of refunded contributions, in accordance with changes to income taxation under the Finance Act 2004.
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