S.I. No. 391/1986 - Local Government (Superannuation Revision) (Consolidation) Scheme, 1986

• (ii) any period of employment, being before the commencement of Part III of the Act of 1956 in relation to the local authority and not being any period which he is entitled to reckon under sub-article (6), under that or any other local authority during a local financial year in which he had two hundred or more service days, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19 (c) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ),

• (iii) any period of employment under that or any other local authority in the local financial year from the commencement of which his name was entered in the register of a local authority or was deemed to have been in the register of that local authority or of any other local authority pursuant to subsection (6), (7) or (8) of section 30 of the Act of 1956,

• (iv) any period of employment under that or any other local authority of not less than one hundred and thirty service days in the local financial year from the expiration of which or, regard being had to article 4 (3) (c), during the course of which his name was entered in Part II of the Register.

• (3) ( a ) For the purposes of paragraph (a) of sub-article (1) and that paragraph as extended by sub-article (2) (but not for the purposes of that paragraph as extended by sub-article (6) as respects that extension), a person shall be deemed to have service on service days only (disregarding where the service days in a particular local financial year exceed—

• (i) in relation to the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974—such number of service days as is specified in paragraph 19 (d) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ),

• (ii) in relation to the local financial year 1976 or any earlier local financial year, other than the local financial year referred to in subparagraph (i)—three hundred, and

• (iii) in relation to the local financial year 1977 or any subsequent local financial year—two hundred and fifty,

the excess service days) and the aggregate of those days shall be expressed in terms of years by dividing such aggregate by three hundred or, in relation to the local financial year 1977 or any subsequent local financial year 1977, two hundred and fifty.

( b ) Notwithstanding the provisions of paragraph (a), the aggregate of days to be expressed in terms of years by dividing by two hundred and fifty shall be reduced by one-half before such division for any period during which the employee shared wholetime employment with another employee under an approved job-sharing scheme.

• (4) Where, as respects a registered employee,—

( a ) he had a period of service for the purposes of Part IV of the Act of 1925 or for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him, and

( b ) the period specified in paragraph (a) was at any time succeeded by a period of service in a position service in which is, apart from sub-article (7), capable of being reckoned by him under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckon it as service.

• (5) Where, as respects a registered employee,—

( a ) he had—

• (i) periods of wholetime service as a temporary officer of a local authority, or

• (ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years, and

( b ) the periods specified in paragraph (a) were at anytime succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme,

such person shall, as respects the periods specified in paragraph (a), be entitled to reckon them as service.

• (6) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include any period of service as an employee under the local authority or any other local authority which the employee was entitled to reckon for superannuation purposes under any Act passed before the Act of 1948 and relating to superannuation which applied to him (including, notwithstanding article 29 (1) (d), any such period during a local financial year during which he had not two hundred or more service days).

• (7) In paragraphs (b) and (e) of sub-article (1) "service as a pensionable officer or as a registered officer" shall be deemed to include service—

( a ) which, at any time before the commencement of Part III of the Act of 1956, the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose subsection (1) of section 13 of the Act of 1948 being regarded as having been enacted without paragraph (b)),

( b ) which the officer would, at any time before the commencement of Part III of the Act of 1956, have been entitled to reckon under Part II of the Act of 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom, or

( c ) which at any time before the commencement of Part III of the Act of 1956 he was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him.

• (8) Where the records of the service before the 1st day of April, 1948, of a registered employee are incomplete, the local authority may, if they so think fit, take as his period of service a period determined on the assumption that his service record as respects the period covered by records and his service record as respects the period not covered by records are similar.

• (9) For the purposes of paragraph (h) of sub-article (1)—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in paragraph (h) of sub-article (1) was a member (whether as an officer or a soldier) of the Defence Forces and which—

• (i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

• (ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

• (10) Notwithstanding the provisions of section 63 (5) of the Act of 1945, a registered employee to whom the provisions of that section apply may elect to have the provisions of sub-article (5) applied to him in lieu of the provisions of the said section 63 (5).

32 Reckoning part-time service of registered employee.

32.

32. (1) Subject to sub-articles (2) and (6), where a registered employee of a local authority had former part-time service as an officer or as an employee of that local authority or of any other local authority he shall—

( a ) where he ceased to be a registered employee before the 10th day of January, 1984, provided he ceased to be fully insured on becoming a pensionable officer or pensionable servant or a registered officer or registered employee, or

( b ) where he is a registered employee on or after the 10th day of January, 1984,

be entitled to reckon the part-time service as service, as follows:

• (i) where the part-time service was given prior to the 27th day of May, 1977, it shall be reckoned as to one-half of comparable wholetime service, and

• (ii) where the part-time service was given on or after the 27th day of May, 1977, it shall be reckoned in the proportion which the hours worked bear to comparable wholetime service.

• (2) ( a ) Part-time service as a vocational school teacher shall be reckoned only in each school year where the employee had—

• (i) at least four hundred hours teaching service in that year, or

• (ii) not having had a minimum of four hundred hours teaching service in a school year, in any week during such school year where he had at least ten hours teaching service in that week.

( b ) Part-time service, other than as a vocational teacher, shall be reckoned only in any week where an officer or employee worked at least eighteen hours.

• (3) Where a registered employee is entitled to reckon a period of part-time service as an officer of a local authority given on or after the 1st day of April, 1948, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or on his behalf, amounting to 5 per cent. of the aggregate salary and of the aggregate value of emoluments, if any, received by him in respect of such service or amounting to 3 per cent. in the case of a registered employee to whom the provisions of article 45 (5) apply.

• (4) Where a registered employee is entitled to reckon a period of part-time service as an employee of a local authority, pursuant to sub-articles (1) and (2), a contribution shall be paid by him, or on his behalf, in respect of so much of such service as occurred on or after the commencement, in relation to such local authority, of Part III of the Act of 1948, or Part III of the Act of 1956, or of this Scheme, whichever is the earlier, amounting to—

( a ) in case he is an employee to whom the provisions of article 45(5) apply, 3 per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him in respect of such service, and

( b ) in any other case—

• (i) four per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him in respect of so much of such service as occurred before the 27th day of May, 1977, and

• (ii) three and one-half per cent. of the amount by which the aggregate of his weekly wages and the weekly value of his emoluments, taken together, for so much of such period as occurred on or after the 27th day of May, 1977 exceed twice the aggregate of the personal weekly rate of old age contributory pension payable for such period together with 1½ per cent. of the aggregate wages and of the aggregate value of emoluments, if any, received by him in respect of such period.

• (5) A registered employee to whom the provisions of sub-article (3) or (4) applies, shall contribute to his employing local authority in accordance with the provisions of the said sub-article (3) or (4), as appropriate, together with, in each case where the contribution is not paid within twelve months of the date of notification to him by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

• (6) The provisions of this article shall not apply as respects a period of part-time service given as a pensionable officer or as a registered officer.

• (7) For the purpose of this article "school year" shall mean a year commencing on the 1st day of September and ending on the following 31st day of August.

• (8) ( a ) The provisions of sub-articles (3) and (4) of article 45 shall apply in relation to contributions paid pursuant to sub-articles (3) and (4).

( b ) Save where an agreement pursuant to article 57 applies, where contributions for superannuation are received by a local authority under this article and any amount so received is in respect of service with another local authority, the first-mentioned local authority shall transfer such amount to such other local authority.

• (9) The provisions of sub-article (1) (b) shall be applied for the purposes of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 36 and 38 or a preserved pension pursuant to article 44 in relation to a registered employee who ceased to hold his employment before the 10th day of January, 1984.

33 Pensionable local service of registered employee.

33.

33. (1) ( a ) For the purposes of this Scheme, the pensionable local service of a registered employee at any time shall, subject to sub-article (3)(b), be the period or the aggregate of the periods which under this Part of this Scheme he is entitled to reckon as service.

( b ) In aggregating periods of reckonable service for the purposes of paragraph (a), any fractions of years of such periods shall be represented as follows, where A is the number of days involved in each such period:

• (i) where the period or periods of service was of service as an employee of a local authority given before the 1st day of January, 1977—A/300;

• (ii) where the period or periods of service was of service as an employee of a local authority given on or after the 1st day of January, 1977—A/250;

• (iii) where the period or aggregate of the periods was of service other than as an employee—A/365.

• (2) Notwithstanding sub-article (1) and subject to sub-article (3) (a), where the period or the aggregate of the periods which under this Part of this Scheme a registered employee who is a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty years, then, for the purposes of this Part of this Scheme, the pensionable local service of such employee shall be that period or aggregate together with the excess of that period or aggregate over twenty years.

• (3) ( a ) Where a registered employee who becomes a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade employee or as an employee whose name was entered in the said register maintained under section 65 of the Act of 1945, or in a position in respect of which he was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he is entitled to reckon as service under this Part of this Scheme, then for the purposes of this Part of this Scheme, such service shall either—

• (I) be reduced by one-quarter before the provisions of sub-article (2) are applied to him, or

• (II) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him.

( b ) Where a registered employee, not being a fire brigade employee or an employee whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he is entitled to reckon as service under this Part of this Scheme during which he was a fire brigade employee or his name was entered in a register maintained under section 65 of the Act of 1945, or he was otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2). such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

34 Addition to pensionable local service of registered employee.

34.

34. (a) Subject to paragraphs (b) and (c), where a registered employee of a local authority ceases to hold his employment because of permanent infirmity of mind or body, the local authority may add a period not exceeding ten years to his pensionable local service as follows for the purpose of determining the amount of lump sum and allowance which may be granted to him under articles 37 and 38:

• (i) where his pensionable local service is not less than five years, and less than ten years, the period which may be added shall be—

• (I) a period equivalent to that pensionable local service, or

• (II) a period equivalent to the additional period of pensionable local service which the employee would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered employee and ending on his sixty-fifth birthday,

whichever is the less;

• (ii) where his pensionable local service is not less than ten years, and less than twenty years, the period which may be added shall be the more favourable of—

• (I) twenty years, less that pensionable local service, or a period equivalent to the additional period of pensionable local service which the employee would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered employee and ending on his sixty-fifth birthday, whichever is the less, or

• (II) six and two-third years, or a period equivalent to the additional period of pensionable local service which the employee would have had if he had served in the beginning on the date immediately following the date he ceased to be a registered employee and ending on the date he would have reached the minimum retiring age, whichever is the less;

• (iii) where his pensionable local service is twenty years of more, the period which may be added shall be—

• (I) six and two-third years, or

• (II) a period equivalent to the additional period of pensionable local service which the employee would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered employee and ending on the date he would have reached the minimum retiring age,

whichever is the less.

( b ) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind or body if the infirmity of the employee is caused by his own default.

( c ) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind of body unless the local authority concerned are satisfied that the infirmity is permanent and is such as to prevent the employee from discharging his duties with reasonable efficiency and unless the employee gives to the local authority a certificate of a medical practitioner specifying the nature of the infirmity, the extent to which the employee is incapacitated and stating the opinion of the medical practitioner as to the permanency of the incapacity.

35 Service of registered employee at termination of employment.

35.

35. For the purposes of this Part of this Scheme, the service of a registered employee at the termination of his employment shall be his pensionable local service together with any additional years added under article 34.

36 Grant of lump sum and allowance to registered employee on his ceasing to hold employment.

36.

36. (1) Where—

( a ) a registered employee of a local authority ceases to hold his employment and is not employed in another position service in which is capable of being reckoned under this Scheme, and

( b ) the local authority either are of opinion that he has served in such employment with diligence and fidelity and to their satisfaction or, not being of that opinion, they nevertheless decide that, in the special circumstances of his case, he should be granted a reduced lump sum and allowance,

the local authority shall grant him a lump sum and allowance in any of the cases specified in sub-article (2).

• (2) The cases referred to in sub-article (1) are the following:

( a ) where the employee has ceased to hold his employment otherwise than by being discharged for misconduct or unfitness and—

• (i) he has attained the age of sixty years and has not less than five years of pensionable local service,

• (ii) he is a fire brigade employee or his name is entered in a register maintained under section 65 of the Act of 1945, has attained the age of fifty-five years and has not less than five years of pensionable local service, or

• (iii) he has become incapable of performing his duties by reason of permanent infirmity of mind or body and has not less than five years of pensionable local service;

( b ) where the employee has ceased to hold his employment on account of having attained the age-limit therefor and has not less than five years of pensionable local service.

37 Determination of lump sum granted to registered employee.

37.

37. The amount of the lump sum to be granted under article 36 to a registered employee on his ceasing to hold his employment shall be equal to—

( a ) three-eightieths of his pensionable remuneration multiplied by fifty-two multiplied by his service, or

( b ) one and one-half times his pensionable remuneration multiplied by fifty-two,

whichever is the less.

38 Determination of allowance granted to registered employee.

38.

38. (1) Subject to sub-article (2), the allowance to be granted under article 36 to a registered employee on his ceasing to hold employment shall be either—

( a ) an allowance at the rate per week of one-eightieth of his pensionable remuneration multiplied by his service, subject to a maximum of forty years, or

( b ) an allowance at the rate per week of one-half of his pensionable remuneration,

whichever is the less.

• (2) The allowance in respect of that part of his service which is—

( a ) pensionable local service which was given on or after the 27th day of May, 1977, or

( b ) a period added to his pensionable local service pursuant to article 34, to be granted to a registered employee under sub-article (1) shall, in the case of an employee who is fully insured, be calculated by reference to the amount by which his pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension payable on his last service day.

• (3) ( a ) Where a registered employee who is fully insured ceases to hold his employment—

• (i) because of having become incapable of performing his duties by reason of permanent infirmity of mind or body, or

• (ii) on or after attaining the age of sixty years,

with entitlement to an allowance under sub-article (1), reduced as provided for in sub-article (2), the local authority may pay him a supplementary weekly allowance the amount of which shall not be greater than the amount by which the allowance which would have been payable to him under the said sub-article (1) if the reduction provided for in sub-article (2) had not applied to him, exceeds the allowance payable to him pursuant to sub-article (1) and (2), together with the reduced personal rate, if any, of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to him.

( b ) The supplementary allowance referred to in paragraph (a) shall be payable in respect of any period or periods after cesser of employment by a registered employee during which he—

• (i) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or old age contributory pension where such failure is not due to his age or to causes within his own control, or

• (ii) qualifies for the reduced personal rate of unemployment benefit, disability benefit, retirement pension or old age contributory pension due to causes outside his own control.

• (4) In this article—

"disability benefit" means the Disability Benefit provided for in Chapter 2 of Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"invalidity pension" means the Invalidity Pension provided for in Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"old age contributory pension" means the Old Age (Contributory) Pension provided for in Chapter 7 of Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"personal rate", in relation to disability benefit, invalidity pension, old age contributory pension or retirement pension, means the rate of disability benefit, invalidity pension, old age contributory pension or retirement pension payable to a single person over eighteen and under eighty years, under column (2) of Part I of the Second Schedule to the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) and, in relation to unemployment benefit, the rate of unemployment benefit payable to such single person under column (2) of Part I of such Second Schedule opposite reference 1 (A) in column (1);

"reduced personal rate" of disability benefit, old age contributory pension, retirement pension or unemployment benefit in relation to a person means the rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit payable to such person exclusive of any increases for adult dependant, children, relatives, living alone allowance or, in the case of the old age contributory pension and retirement pension, exclusive of the increases where he is eighty years or more, being less than the personal rate of such pension or benefit;

"retirement pension" means the Retirement Pension provided for in Chapter 8 of Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"unemployment benefit" means the Unemployment Benefit provided for in Chapter 4 of Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981).

39 Reduction of lump sum and allowance of registered employee for unsatisfactory service.

39.

39. (1) Where a local authority decide under article 36 that a registered employee shall be granted a reduced lump sum and allowance the following provisions shall apply:

• (a) subject to the provisions of sub-article (2), as respects a person who ceased to hold his employment as a registered employee before the 10th day of January, 1984, the amount of the lump sum and the rate per week of the allowance granted to him under article 36 shall be reduced below the amount and rate that would be appropriate therefor under articles 37 and 38 and to an extent not less than 50 per cent., and

• (b) as respects a person who is a registered employee on or after the 10th day of January, 1984,—

• (i) where there is a loss of funds to the local authority for which the person is culpable, the amount of the lump sum that would be appropriate under article 37 shall be reduced by such amount and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 38 shall be suspended until such time as the total loss is recovered by the local authority,

• (ii) in any other case, the lump sum or allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

• (2) Where it is favourable to him, the provisions of sub-article (1) (b) shall be applied in relation to a registered employee who was granted a reduced lump sum and allowance under article 36 and who ceased to hold his employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or where it is a case referred to in sub-article (1) (b) (i), from a date, not earlier than the 10th day of January, 1984, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 38.

40 Grant of short service gratuity to registered employee.

40.

40. (1) Subject to sub-article (2), where a registered employee of a local authority having not less than one year and less than five years of pensionable local service ceases to hold his employment on account of being incapable of performing his duties by reason of permanent infirmity of mind or body, the local authority shall grant to him a gratuity of such amount, not exceeding his pensionable remuneration multiplied by four and one-third, multiplied by his pensionable local service, as they consider proper.

• (2) The gratuity under sub-article (1) shall be increased, as respects a registered employee whose pensionable local service at date of cesser of employment is not less than two years and less than five years, by the addition of an amount equal to three-eightieths of his pensionable remuneration multiplied by fifty-two, multiplied by his pensionable local service at such cesser.

41 Grant of gratuity in respect of deceased registered employee.

41.

41. (1) Where a registered employee of a local authority dies in his employment the local authority shall grant to his legal personal representative a gratuity of an amount equal to—

• (a) his pensionable remuneration multiplied by fifty-two, or

• (b) an amount equal to the lump sum which would be payable to him under article 36 if he had retired on the date of death by reason or permanent infirmity of mind or body,

whichever is the greater.

• (2) Notwithstanding the provisions of sub-article (1), the gratuity may, as respects a registered employee who dies in his employment on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

42 Grant of gratuity in respect of deceased grantee under article 36.

42.

42. Where a person, who was a registered employee of a local authority and who was granted under article 36 a lump sum and allowance on his ceasing to hold his employment, dies before the total of all sums received by him on foot of the lump sum and allowance is equal to his pensionable remuneration multiplied by fifty-two, the local authority shall grant to his legal personal representative, or, if he dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, a gratuity equal to the difference between the said total amount and the said pensionable remuneration multiplied by fifty-two.

43 Grant of gratuity to female registered employee on marriage.

43.

43. (1) Where a female registered employee resigns from employment with a local authority and—

• (a) she became such an employee before the 1st day of June, 1978,

• (b) she continued to be such an employee from the 1st day of June, 1978 to the date her resignation had effect,

• (c) she has not less than five years of pensionable local service,

• (d) she does not accept any other position service in which is capable of being reckoned under this Scheme,

• (e) she produces, within three months of her resignation or such longer period as the local authority may allow in the circumstances of the particular case, to the local authority a certificate of her marriage,

• (f) in the case of her marriage on or before the 31st day of May, 1976—her resignation occurs on or before the 30th day of June, 1978, or, in the event of her not having five years of pensionable local service by the said 30th day of June, 1978, on the date not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

• (g) in the case of her marriage on or after the 1st day of June, 1976, and not later than the 30th day of November, 1977—her resignation occurs on or before the 30th day of June, 1978, or not later than two years from the date of her marriage, whichever is the later, or, in the event of her not having five years of pensionable local service on the 30th day of June, 1978 or at the expiration of two years from the date of her marriage, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

• (h) in the case of her marriage on or after the 1st day of December, 1977—her resignation occurs not later than two years from the date of her marriage,

the following provisions shall have effect:

• (I) if the local authority are of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, the local authority shall grant her a gratuity of an amount equal to her pensionable remuneration multiplied by four and one-third multiplied by her pensionable local service, or her pensionable remuneration multiplied by fifty-two, whichever is the less;

• (II) if the local authority, although not being of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under clause (I) reduced—

• (A) as respects a person who ceased to be a female registered employee before the 10th day of January, 1984, to such extent, not less than 50 per cent., as they consider proper, and

• (B) as respects a person who is a female registered employee on or after the 10th day of January, 1984,

• (i) where there is a loss of funds to the local authority for which the person is culpable, by such amount,

• (ii) in any other case, by such amount as the local authority in the special circumstances of the case consider proper;

• (III) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (f) had five years of pensionable local service on the 31st day of May, 1978, or, on a date during the month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable remuneration and pensionable local service on the 31st day of May, 1978, or, where she first attained five years of pensionable local service between that date and the 30th day of June, 1978, on the day on which she so attained such five years of pensionable local service, and any contributions paid by her pursuant to article 45 subsequent to such date shall be returned to her;

• (IV) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (g) had five years of pensionable local service on a date before the 30th day of June, 1978 and the period of two years from the date of her marriage expired on a date during the said month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable local service as at the later of the said two dates, and any contributions paid by her pursuant to article 45 subsequent to such later date shall be returned to her.

• (2) Where a female person became a registered employee of a local authority on or after the 1st day of June, 1978, the provisions of sub-article (1) in relation to the grant of a gratuity shall, notwithstanding paragraphs (a) and (b) of that sub-article, apply to her provided that immediately before she became such registered employee she had a continuous period of wholetime service in a position service in which is capable of being reckoned under the Act of 1956 or under this Scheme and that for the whole or part of such period she was a person to whom a superannuation scheme, which included entitlement to a marriage gratuity, applied.

• (3) A marriage gratuity shall not be granted to a female registered employee who was already married before becoming such registered employee unless the marriage took place during a period of wholetime service which is capable of being reckoned under this Scheme.

• (4) A female registered employee of a local authority to whom a gratuity may be granted under this article may apply in writing to the local authority to opt for preserved superannuation benefits under article 44 in lieu of the said gratuity.

44 Grant of preserved benefits to registered employee.

44.

44. (1) Where a registered employee of a local authority having at least five years of pensionable local service has ceased to hold his employment other than—

• (a) in such circumstances that benefit under this Scheme, other than a benefit under this article, arises, or

• (b) on being discharged from his employment for misconduct or unfitness, or

• (c) on becoming employed in another position service in which is capable of being reckoned under this Scheme,

and the local authority either are of opinion that in general he has served in his employment with diligence and fidelity and to their satisfaction, or, not being of that opinion, they nevertheless decide that, in the special circumstances of his case, he should be granted a reduced preserved pension and reduced preserved lump sum, or if he dies before being granted such pension and lump sum, a preserved death gratuity should be granted in respect of him, they shall, on application by him, grant a preserved pension and preserved lump sum to him—

• (i) in case he has ceased to hold his employment and the local authority at any time decide that he would have ceased to hold his employment because of permanent infirmity of mind or body if he had remained in such employment after the date he ceased to hold the employment, with effect from the 10th day of January, 1984 or the date on which the decision is made, whichever is the later,

• (ii) in any other case—with effect from the date he attains sixty years of age,

or, if he dies before attaining sixty years of age and a decision under subparagraph (i) has not been made in respect of him, they shall grant a preserved death gratuity to his legal personal representative, or, if he dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, on application by the widow, widower or legal personal representative.

• (2)
• (a) Notwithstanding the provisions of article 45 (3), where a registered employee of a local authority ceases to hold his employment with entitlement to a preserved lump sum and preserved pension or to a preserved death gratuity, the local authority shall notify him, in writing, of the amount of any contributions outstanding under this Scheme or the Act of 1956 and unless such contributions are paid to the local authority within twelve months of such notice, they shall fall to be recovered, in due course, from the preserved lump sum and preserved pension or preserved death gratuity arising under sub-article (1).

• (b) Where contributions fall to be recovered from a preserved lump sum and preserved pension or from a preserved death gratuity pursuant to paragraph (a), the amount of such contributions shall be increased to the amount equivalent to what they would be if the aggregate salary or wages and emoluments, if any, of each office and employment in respect of which the contributions are payable, was increased by reference to the rate of salary or wages and emoluments, if any, applicable to each such office or employment on the last effective date of increases under the Pensions (Increase) Act, 1964 , prior to—

• (i) in case he is awarded a preserved lump sum and preserved pension pursuant to sub-article (1) (i)—the effective date of such award,

• (ii) in case he is awarded a preserved lump sum and preserved pension pursuant to sub-article (1) (ii)—the date he attains sixty years of age, or

• (iii) in case he is awarded a preserved death gratuity—the date of his death.

• (3) A preserved pension or a preserved lump sum shall not be paid to a person in a case referred to in sub-article (1) (i) unless the local authority are satisfied that the person is incapable from infirmity of mind or body of discharging the duties of the employment which he held and that the infirmity is permanent and unless the person gives to the local authority a certificate of a registered medical practitioner specifying the nature of the infirmity, the extent to which the person is incapacitated and stating the opinion of the registered medical practitioner as to the permanency of the incapacity.

• (4) Where a preserved pension is granted to a person in the circumstances described in sub-article (1) (i), the local authority may, at any time after the award of the pension and before the date on which the person attains sixty years of age, review or further review the matter and upon such a review or further review—

• (a) in case such pension is being paid and the said local authority is satisfied that, had the application been made on the date of the review (or further review), such application would not have been allowed, the local authority shall grant no further payments of the pension until the person attains sixty years of age, or

• (b) in case payment of the pension has for the time being ceased in accordance with paragraph (a), and the said local authority are satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced.

• (5)
• (a) (i) Subject to subparagraph (ii), a preserved pension may not exceed one-eightieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1) (i), prior to the effective date of payment of such pension, of his pensionable remuneration on his last service day multiplied by fifty-two, multiplied by his pensionable local service, or by forty years, whichever is the less.

• (ii) As respects a registered employee who is fully insured, the preserved pension in respect of that part of his pensionable local service which was given on or after the 27th day of May, 1977 shall be calculated on the amount by which his pensionable remuneration for the purposes of subparagraph (i) exceeds twice the personal weekly rate of old age contributory pension applicable on the relevant last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , referred to in the said subparagraph (i).

• (b) A preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, or in case such lump sum is awarded under sub-article (1) (i), prior to the effective date of payment of such lump sum, of his pensionable remuneration on his last service day multiplied by fifty-two, multiplied by his pensionable local service, or by forty years, whichever is the less.

• (c) A preserved death gratuity may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of his pensionable remuneration of his last service day multiplied by fifty-two, multiplied by his pensionable local service, or by forty years, whichever is the less.

• (6) Where a local authority decide under sub-article (1) that a person shall be granted a reduced preserved pension and a reduced preserved lump sum the following provisions shall apply:

• (a) as respects a person who ceased to hold employment before the 10th day of January, 1984, the amount of the preserved lump sum and the rate per annum of the preserved pension granted under sub-article (1) shall be reduced below the amount and rate that would be appropriate under sub-article (5) (a) and (5) (b) and to an extent not less than 50 per cent.,

( b ) as respects a person who is a registered employee on or after the 10th day of January, 1984—

• (i) where there is a loss of funds to the local authority for which the person is culpable, the amount of the preserved lump sum that would be appropriate under sub-article (5) (b) shall be reduced by such amount, and, in addition, where the amount of the loss of funds is greater than the amount of the preserved lump sum, payment of the preserved pension that would be appropriate under sub-article (5) (a) shall be suspended until such time as the total loss is recovered by the local authority,

• (ii) in any other case, the preserved lump sum and preserved pension shall be reduced by such amount as the local authority in the special circumstances of the case consider proper, and

( c ) where it is favourable to him, the provisions of subparagraph (b) shall be applied in relation to a registered employee who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold his employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or where it is a case referred to in subparagraph (b) (i), from a date, not earlier than the 10th day of January, 1984, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of preserved pension.

• (7) Where a person who resigns with an entitlement to benefit under sub-article (1) subsequently, but before he attains sixty years of age, becomes a registered officer or a registered employee of a local authority, then on his becoming such registered officer or employee, as may be appropriate, his entitlement under this article shall cease.

• (8) Where a person who resigns from a local authority with an entitlement to benefit under sub-article (1) subsequently, but before he attains sixty years of age, becomes employed in a position service in which is reckonable under this Scheme, not being a person referred to in sub-article (7), he may apply to the local authority in writing to waive such entitlement and thereupon such entitlement shall be waived and the local authority shall not grant any benefit under this article to, or in respect of, him.

• (9) Where a person resigns from a local authority with an entitlement to benefit under sub-article (1) he may, in writing, waive such entitlement and apply to the local authority to have his superannuation contributions returned to him under article 46 (5); upon receipt of such application the local authority shall return such contributions to such person and the local authority shall not grant any benefit under this Scheme to, or in respect of, him.

45 Contributions by registered employees.

45.

45. (1) ( a ) Subject to the provisions of articles 30 and 32 and to the following provisions of this article, a registered employee of a local authority who—

• (i) is not fully insured, and

is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of 5 per cent. of his weekly rate of wages and the weekly value of his emoluments.

( b ) Subject to the provisions of articles 30 and 32 and to the following provisions of this article, a registered employee of a local authority who—

• (i) is fully insured, and

• (ii) is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of—

• (I) three and one-half per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed—

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme—the personal weekly rate of old age contributory pension,

• (B) in any other case—twice the personal weekly rate of old age contributory pension, and

• (II) one and one-half per cent. of his weekly rate of wages and the weekly value of his emoluments.

( c ) Notwithstanding paragraphs (a) and (b), there shall be no contributions in respect of a period in respect of which he had neither wages nor emoluments or in respect of which he was paid compensation under the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , by such local authority or in respect of a period in respect of which he was paid injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , if the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he was paid disablement benefit, he was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

• (2) ( a ) A registered employee who, pursuant to article 31 (5), becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his employing local authority for the purposes of the said article 31 (5) at the rate of—

• (i) two and one-half per cent. of the aggregate salary and value of his emoluments, if any, which he received for so much of such period or periods as occurred between the 1st day of April, 1948 and the 31st day of December, 1985, and

• (ii) five per cent. of the aggregate salary and value of his emoluments, if any, which he received for so much of such period or periods as occurred on or after the 1st day of January, 1986,

together with, in each case where the contribution is not paid within twelve months of the date of notification to him by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

( b ) Contributions as provided for in sub-article (1) shall be payable by a registered employee in respect of service which he becomes entitled to reckon pursuant to article 31 (2) (iv) in such manner as may be specified by the local authority, with the consent of the Minister.

( c ) Where contributions are received by a local authority under this sub-article and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

• (3) The contribution to be made by a registered employee of a local authority under this article may be obtained by such local authority by means of periodical deductions from his wages and emoluments, but, if any such deduction proper to be made by a local authority from his wages and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or out of any gratuity or allowance payable by them to, or in respect of, him.

• (4) Where, under article 54, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall transfer from time to time (but not less frequently than once in each quarter) to the other local authority—

( a ) in case the first-mentioned local authority are a vocational education committee—one-half of all sums received by them by way of contribution under this article, and

( b ) in any other case—the whole of all such sums.

• (5) ( a ) in the case of a person—

• (i) whose name was entered under subsection (5) of section 30 of the Act of 1956 by a mental hospital authority in the register maintained under the said section 30, or

• (ii) whose name is entered in Part II of the Register by virtue of article 50 (2),

the references to 5 per cent. in sub-article (1) (a) and to 3½ per cent. and 1½ per cent. in sub-article (1) (b) shall, until the expiration of his continuous period of being an employee of a local authority beginning on the commencement of section 41 of the Mental Treatment Act, 1961 , be construed as a reference to—

• (I) in the case of a registered employee who is not fully insured—3 per cent. of his weekly rate of wages and the weekly value of his emoluments, and

• (II) in the case of a registered employee who is fully insured—2 per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed—

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme—the personal weekly rate of old age contributory pension,

• (B) in any other case, twice the personal weekly rate of old age contributory pension, and

one per cent. of his weekly rate of wages and the weekly value of his emoluments.

( b ) In the case of a person whose name was entered otherwise than under subsection (5) of section 30 of the Act of 1956 by a mental hospital authority, as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Mental Treatment Act, 1961 , and—

• (i) as from the commencement of which such person's name was entered under subsection (5) of section 7 of the Act of 1956, or

• (ii) not having been so entered, his name was entered in Part I of the Register by virtue of article 28(2),

the references to 5 per cent. in sub-article (1) (a) and to 3½ per cent. and 1½ per cent. in sub-article (1) (b) shall, until the expiration of his continuous period of being an employee of a local authority beginning at the time as from which the mental hospital authority entered his name in the register, be construed as a reference to—

• (I) in the case of a registered employee who is not fully insured—3 per cent. of his weekly rate of wages and the weekly value of his emoluments, and

• (II) in the case of a registered employee who is fully insured—2 per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed,—

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme—the personal weekly rate of old age contributory pension,

• (B) in any other case, twice the personal weekly rate of old age contributory pension, and

one per cent. of his weekly rate of wages and the weekly value of his emoluments.

46 Return of contributions to registered employees

46.

46. (1) In this Part of this Scheme "the contributions" means, in relation to a registered employee, the aggregate amount of his contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

• (2) Where a registered employee of a local authority ceases to be such registered employee, otherwise than on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 36, a gratuity under article 40 or 43 or a preserved lump sum and preserved pension under article 44, the local authority shall return to him the contributions.

• (3) ( a ) Where a registered employee of a local authority is discharged for misconduct other than in the case where he is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the local authority shall have power at their discretion—

• (i) in relation to a person who ceased to be a registered employee before the 1st day of January, 1986, to return to him the contribution or part thereof if they are of opinion that there are special reasons for so doing, and

• (ii) in relation to a person who ceases to be a registered employee on or after the 1st day of January, 1986, to return to him the contributions or part thereof if they are of opinion that there are special reasons for so doing.

( b ) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which subparagraph (i) of paragraph (a) applies.

• (4) A local authority shall with effect from the 1st day of November, 1979 return the contributions to a former employee of the local authority who ceased to hold his employment to take up a position, other than as an employee or officer of any other local authority, service in which is capable of being reckoned under this Scheme, where he subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him, he is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

• (5) A local authority shall return the contributions to a person who makes the application provided for in article 44 (9).

• (6) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the employee in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

• (7) Where a body service under which is capable of being reckoned under this Scheme return contributions made for superannuation in respect of service which is capable of being reckoned under this Scheme and the amount returned includes a sum for contributions held by any local authority, that local authority shall recoup such sum to the body.

• (8) Section 21 of the Finance Act, 1972 , as amended by section 18 of the Finance Act, 1973 , shall apply in relation to a return of contributions made under this article.

47 Repayment of returned contributions (registered employee).

47.

47. (1) Where, after the contributions have been returned under section 44 of the Act of 1956 or article 46 to a pensionable servant or a registered employee of a local authority on his ceasing to be a pensionable servant or a registered employee or contributions have been returned to an employee under section 10 of the Asylum Officers' Superannuation Act, 1909 or to an employee under section 86 of the Act of 1945, he becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable servant whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under the Act of 1956 or under this Scheme and which commenced before the 27th day of May, 1977, he shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (2) Where, contributions having been returned under section 57 of the Act of 1948 by a local authority to a person, he becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable servant whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under the Act of 1956 or under this Scheme and which commenced before the 27th day of May, 1977, he shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (3) Where—

( a ) a registered employee of a local authority has any period of service ( other than as an employee or officer of a local authority) that would, if he made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

( b ) contributions in respect of that service have been returned to him,

he shall be entitled to repay the amount so returned to the local authority, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (4) Where—

( a ) a repayment has been made under this article to a local authority, and

( b ) the case is one in which any allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

• (i) in case the first-mentioned local authority are a vocational education committee—one-half of the repayment, and

• (ii) in any other case—the whole of the repayment.

48 Exclusions from wages and emoluments.

48.

48. (1) In this Part of this Scheme neither "wages" nor "emoluments" shall include any of the following:

( a ) payments for overtime,

( b ) travelling expenses,

( c ) payments for special work of a casual or temporary nature,

( d ) payments for filling a position temporarily unless the period for which the payments are made comprises five hundred or more service days reckoned back from termination of employment,

( e ) allowances to cover particular expenses or needs,

( f ) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister.

• (2) The Minister may, if he thinks fit, direct that payments of a specified kind, being a kind mentioned in paragraph (a) or paragraph (e) of sub-article (1), shall be for the purposes of this Part of this Scheme part of the wages of a particular employee, of employees of a particular class or of every employee, and thereupon, notwithstanding sub-article (1), "wages" shall in this Part of this Scheme, include, as respects that employee, employees of that class or every employee (as may be appropriate), payments of that kind.

49 Calculation of pensionable remuneration of registered employee

49.

49. (1) A local authority shall from time to time determine the weekly money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a registered employee.

• (2) The pensionable remuneration of a registered employee for the purposes of this Part of this Scheme shall be—

( a ) in case he has been an employee of a local authority during the whole of the relevant period or during so much of that period as he is entitled to reckon as service and, at the expiration of the relevant period, his rate of wages is a rate of wages that has not changed during the relevant period otherwise than in accordance with changes applicable generally to the class, description or grade of employees to which he belonged at the expiration of the relevant period, or

( b ) in case—

• (i) he dies, or

• (ii) he ceases to hold his employment because of his having become incapable of performing his duties by reason of permanent infirmity of mind or body,

his weekly rate of wages at the expiration of the relevant period together with the weekly average of his emoluments (if any) in respect of that period provided his pensionable remuneration would have been so determined if—

• (I) in the case of paragraph (b) (i) he had continued in employment until he attained the age of sixty-five years, and

• (II) in the case of paragraph (b) (ii) he had continued in employment until he attained the minimum retiring age therefor, or

( c ) in any other case—

the uprated average weekly rate of his wages during the relevant period determined in accordance with the formula set out in the table hereto together with the weekly average of his emoluments (if any) during that period.

TABLE

(A x B) + (C x D)

N N

where—

A is the number of calendar days in the relevant period from the commencement of that period to the date his position changed,

B is the weekly rate of wages at the expiration of the relevant period which he would have had if he had continued to be employed in the position in which he was employed at the commencement of the relevant period,

C is the number of calendar days in the relevant period served in the position which he held at the expiration of the relevant period,

D is his weekly rate of wages at the expiration of the relevant period,

N is 1,095 days where the relevant period is three years and, in any other case, is the number of calendar days in the relevant period, provided that, if his position changed more than once during the relevant period, the formula shall be modified by the insertion after thevalue [image omitted], of the value, + [image omitted], in respect of each such additional change, where in any value so inserted—

E equals the number of calendar days in the relevant period served in the additional position to which the value relates, and

F equals the weekly rate of wages at the expiration of the relevant period which he would have had if he had continued to be employed in the additional position to which the value relates.

• (3) ( a ) Where a registered employee ceased to hold his employment or died in his employment during the period beginning on the 1st day of October, 1982 and ending on the 31st day of December, 1982, and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 1 of the Proposals, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

( b ) Where a registered employee ceased to hold his employment or died in his employment and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 2 of the Proposals, or had the Proposals been implemented on such date, his said rate of wages would have been so affected, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

( c ) Where a registered employee ceased to hold his employment or died in his employment and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his said rate of wages would have been so affected, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate if 40 per cent. of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

( d ) in this sub-article—

"the Proposals" means the proposals for amendment of the Public Service Pay Agreement which were accepted by the Public Services Committee of the Irish Congress of Trade Unions on the 10th day of November, 1982;

"the Public Service Pay Agreement" means the agreement on pay in the public service made in December, 1981, between the Minister for the Public Service and the Public Services Committee of the Irish Congress of Trade Unions.

• (4) Where the employee has been an employee for part only of the relevant period and, during the whole or part of the remainder of that period, he was an officer of a local authority, his salary as such officer shall, for the purposes of sub-article (2) (c), be regarded as wages.