Local Government (Superannuation) Regulations (Northern Ireland) 1992

• (b) a person to whom a benefit in relation to which the new provision applies was being paid, or may become payable, as mentioned in paragraph (1) is placed in a worse position by the new provision than he would have been in if the former provision had continued to have effect,

he may, by notice in writing given to the Committee within 3 months after 1st March 1993 elect that the new provision shall apply in relation to the benefit as if it had re-enacted the former provision without modification.

• (3) In this regulation “benefit” includes an allowance, a gratuity, and a return of contributions.

Revocations

S3

• (1)

• (a) Part II of the Local Government (Superannuation and Compensation) (Amendment) Regulations (Northern Ireland) 1991[^f00044] is hereby revoked; and

• (b) Regulation 10 of the Local Government (Superannuation)(Reserve Forces) Regulations (Northern Ireland) 1991[^f00045] is hereby revoked.

• (2) The regulations specified in Schedule 21 are hereby revoked.

SCHEDULE 1 — Glossary of Expressions

Expression	Meaning
“The Act of 1865”	The Union Officers' Superannuation (Ireland) Act, 1865[^f00046].
“The Act of 1869”	The Local Officers' Superannuation Act (Ireland), 1869[^f00047].
“The Act of 1875”	The County Surveyors' Superannuation Act (Ireland), 1875[^f00048].
“The Act of 1919”	The Local Government (Ireland) Act, 1919[^f00049].
“The Act of 1937”	The Local Government Superannuation Act 1937[^f00050] or the Local Government Superannuation (Scotland) Act 1937[^f00051].
“The Act of 1943”	The Belfast Corporation Act (Northern Ireland) 1943[^f00052].
“The Act of 1950”	The Local Government (Superannuation) Act (Northern Ireland) 1950[^f00053].
“The Act of 1953”	The Local Government Superannuation Act 1953[^f00054].
“The Act of 1959”	The National Insurance Act (Northern Ireland) 1959[^f00055].
“The Act of 1972”	The Superannuation Act 1972[^f00056].
“The Act of 1975”	The Social Security (Northern Ireland) Act 1975[^f00057].
“The Act of 1988”	The Income and Corporation Taxes Act 1988[^f00058].
“Actuary”	A Fellow of the Institute of Actuaries or of the Faculty of Actuaries.
“Added years”	An additional period which a person has become entitled to reckon as reckonable service by virtue of— regulation 43 or 49 of the 1981 regulations and includes any additional years which, having been granted thereunder or under any similar provision contained in any other enactment or scheme, have subsequently become reckonable under or by virtue of any enactment by a pensionable employee in relation to any such non-local government employment as is mentioned in regulation 69 of those regulations; or regulation D6(2).
“Additional contributory payment”	A payment made under regulation 38 of the 1981 regulations or regulation C10(2).
“Admission agreement”	An agreement made or continued in force as if made under regulation B5.
“Admitted body”	A body— any of whose employees are admitted under regulation B5 to participate in the benefits of the fund; designated under the Act of 1950; in respect of any of whose employees an agreement was made under, or continued in force by, regulation 13 of the 1981 regulations.
“Admitted employee”	The meaning given in regulation B5(2).
“Annual pension”	An annual pension payable under the former regulations.
“Approved non-local government employment”	Employment in which a person participates in an approved non-local government scheme.
“Approved non-local government scheme”	A non-local government scheme— the fund of which is wholly approved under section 208 of the Income and Corporation Taxes Act 1970[^f00059]; or which is approved under section 222 of that Act or under Chapter I of Part XIV of the Act of 1988; or which is approved by the Commissioners of Inland Revenue for the purposes of these regulations.
“Belfast Corporation”	The council of the former county borough of Belfast.
“The Belfast Corporation Superannuation Scheme”	The superannuation scheme made by the Belfast Corporation under section 5A of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require.
“Child”	A person who— has not attained the age of 17 years; or has attained the age of 17 years and has since been receiving full-time education or undergoing a full-time course of training, of not less than 2 years duration for a trade, profession or calling, either— continuously; or except during a period which the Committee, being satisfied that his education or training ought not to be regarded as completed, have in their discretion decided to disregard; or has attained the age of 17 years and is incapacitated by reason of ill-health or infirmity of mind or body which aroseeither— before he attained that age; or while receiving such full-time education or training; or during a period which the Committee have under paragraph (b)(ii) decided to disregard.
“Children’s pension”	Means a children’s pension payable under regulation E8.
“The Committee”	The Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950.
“Contracted-out employment”	Construe in accordance with Article 32 of the Pensions Order.
“The contractual hours”	The number of hours the employing authority are entitled to require the employee to work in each of the contractual weeks, but where there is any cyclical variation in those hours the contractual hours are the average of those hours over the cycle.
“The contractual weeks”	The number of weeks in every period of 12 months for which (assuming that there will be no unpaid leave of absence) wages or salary is payable to the employee.
“Contributing service”	Service which was reckonable under the 1981 regulations as contributing service.
“Contributions equivalent premium”	The meaning assigned to it by Article 44(1) of the Pensions Order.
“Contributory employee”	The same meaning as in the Act of 1937.117
“Death grant”	A death grant payable under regulation E11.
“The Department”	The Department of the Environment.
“Earnings factors”	The earnings factors referred to in Article 37 of the Pensions Order.
“Eligible child”	A child is an eligible child of a person who has died after becoming entitled to a retirement pension if he is— a legitimate child of a marriage of that person which took place before the date on which he became entitled to the retirement pension, and was born within 12 months after that date; or a child adopted by the person before he became entitled to the retirement pension; or a child wholly or mainly dependent on the person both before he became entitled to the retirement pension and at the time of his death who is— the person’s step-child or illegitimate child; or an adopted child of a woman who married the person before he became entitled to the retirement pension; or a child accepted by the person as a member of the family. A child is an eligible child of a person who has died in an employment in which he was a pensionable employee if he is— a legitimate or adopted child of that person; or a child wholly or mainly dependent on the person at the time of his death who is— the person’s step-child or illegitimate child; or an adopted child of a woman who has been married to the person; or a child accepted by the person as a member of the family.
“Employee”	An employee whether permanent or temporary, other than a person appointed to a post in a temporary capacity for a period of not more than 3 months or whose employment is of a casual nature.
“Employer’s contribution”	A sum payable under regulation P7(1).
“Employing authority”	The body employing a pensionable employee.
“Employment”	Construe as including office.
“Equivalent pension benefits”	The meaning given by sections 55(1)(a) and 56(1) of the Insurance Act.
“Existing officer”	A person who was employed by a local authority immediately before 1st April 1950 in one or more than one office pensionable under— any of the enactments set out in the first column of the second Schedule to the Act of 1950; or any such enactment as extended or applied by any of the enactments set out in the second column of the said Schedule; or any local Act which made provision for the superannuation of any officers of a local authority otherwise than by means of a scheme involving the payment of contributions by those officers, and includes also any officer of the Northern Ireland Fire Authority constituted under the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00060], who before being appointed such an officer was an officer of a fire authority constituted under the Fire Services Act (Northern Ireland) 1947[^f00061].
“The former Health Services Regulations”	Any regulations for the time being in force under section 61 of the Health Services Act (Northern Ireland) 1948[^f00062], section 67 of the Health Services Act (Northern Ireland) 1971[^f00063], section 67 of the National Health Service Act 1946[^f00064] or section 66 of the National Health Service (Scotland) Act 1947[^f00065].
“The former regulations”	The 1981 regulations or, as the circumstances require, the 1962 regulations or the 1950 regulations and shall be deemed also, in the case of a pensionable employee who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme, to include the provisions of that Scheme.
“The fund”	The superannuation fund established under the 1950 regulations.
“The Great Britain Acts”	The National Insurance Acts 1965 to 1974[^f00066].
“Guaranteed minimum”	A guaranteed minimum under Article 37 of the Pensions Order.
“Guaranteed minimum pension”	The meaning assigned to that term by Article 28 of the Pensions Order.
“Health service employee”	A person who has been duly admitted to participate in the benefits of the former Health Services regulations.
“The Insurance Act”	The National Insurance Act (Northern Ireland) 1966[^f00067].
“Investment manager”	Means a person— who is authorised under the Financial Services Act 1986[^f00068] and entitled by virtue of that authorisation to manage the assets of occupational pension schemes; or who— does not transact investment business (within the meaning of that Act) from a permanent place of business maintained by him in the United Kingdom and whose head office is situated in a member State other than the United Kingdom; is recognised by the law of that member State as a national of that or another member State; and is for the time being authorised under that law to engage in one or more of the activities falling within Part II of Schedule 1 to that Act, and is not precluded by that law from managing the assets of occupational pension schemes or assets belonging to another person, and who is reasonably believed by the Committee to be suitably qualified by his ability in and practical experience of financial matters to make investment decisions on their behalf, but who is not an employee of that authority.
“The Isle of Man Act”	The National Insurance (Isle of Man) Act 1961 (an Act of Tynwald).
“Judicially separated”	Judicially separated in circumstances in which the husband is not required by the order of any competent court to contribute to the support of his wife, and any such reference and any similar reference to judicial separation includes a reference to separation by an order made under the Domestic Proceedings (Northern Ireland) Order 1980[^f00069], having by virtue of that Order the effect of a decree of judicial separation.
“Local Act”	Includes a provisional order confirmed by Parliament.
“Local Act Authority” and “Local Act Scheme”	The same meanings as in the Act of 1937.
“Local Act contributor”	The same meaning as in the Act of 1937 and includes a person who, although not in the employment of a Local Act authority, was entitled to participate in the benefits of a superannuation fund maintained under a Local Act Scheme.
“Local authority”	The meaning assigned to it by Article 2 of the Order and shall include the Northern Ireland Housing Executive.
“Local government employment”	In relation to any time before 1st March 1993, the expression means employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor.
	In relation to any time after 28th February 1993, the expression means employment by virtue of which the person employed is or has been, or is or has been deemed to be, a pensionable employee or a local Act contributor.
“Manual worker”	An employee who is not an officer.
“National service”	In relation to any person, means service which is relevant service within the meaning of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951[^f00070] and includes any period immediately following the termination thereof during which the person, with the consent of the authority or body by whom he was employed before undertaking such service, continues in similar service.
“The 1950 regulations”	The Local Government (Superannuation) Regulations (Northern Ireland) 1950[^f00071].
“The 1962 regulations”	The Local Government (Superannuation) Regulations (Northern Ireland) 1962[^f00072].
“The 1981 regulations”	The Local Government (Superannuation) Regulations (Northern Ireland) 1981[^f00073].
“Non-contributing service”	Any service prior to 1st April 1972 which under the former regulations was not reckonable as contributing service and which was not reckonable solely for the purpose of determining whether any benefit was payable under those regulations.
“Non-local government scheme”	A superannuation scheme or other arrangements for superannuation, other than— the superannuation scheme provided in regulations made under the Act of 1950; and the superannuation scheme provided in regulations for the time being in force under Article 9 of the Order.
“Non-participating employment”	The meaning assigned to it by section 55 of the Insurance Act or the corresponding provision of the Great Britain Acts or the Isle of Man Act.
“Officer”	In relation to any time before 1st March 1993, the meaning given by regulation 2(1) of the 1981 regulations.
	In relation to any time after 28th February 1993, the expression means an employee whose duties are wholly or mainly administrative, professional, technical or clerical.
“The Order”	The Superannuation (Northern Ireland) Order 1972[^f00074].
“Part-time employee”	An employee who is neither a whole-time employee nor a variable-time employee.
“Payment in lieu of contributions”	A payment in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act.
“Pensionable age”	A person’s pensionable age is the earliest age at which (assuming continuous local government employment) he could have become entitled by virtue of regulation E2(1)(a) or (b)(ii) to a retirement pension.
“Pensionable employee”	Construe in accordance with regulations B1 to B4.
“Pensionable remuneration”	Construe in accordance with regulation E19.
“The Pensions Order”	The Social Security Pensions (Northern Ireland) Order 1975[^f00075].
“Preserved benefits”	Benefits to which a person— was entitled immediately before 1st March 1993, by virtue of regulation 19 of the 1981 regulations; or has become entitled by virtue of regulation E2(1)(c), and which have not become payable.
“Public body”	The same meaning as in section 148 of the Local Government Act (Northern Ireland) 1972[^f00076].
“Public service scheme”	The meaning given by regulation F1.
“Qualifying service”	Construe in accordance with Part D.
“Reckonable service”	Construe in accordance with Part D.
“Relevant absence” and “relevant contribution period”	The meanings given by regulation C3.
“Remuneration”	Except to the extent that any notional remuneration has been agreed under regulation G5, the expression means all the salary, wages, fees and other payments paid or made to a pensionable employee as such for his own use and includes the money value of any apartments, rations or other allowances in kind appertaining to his employment. The expression does not include— payments for work of a casual or non-recurring nature; payments for non-contractual overtime; any allowance paid to him to cover the cost of providing office or laboratory accommodation or clerical or other assistance; any travelling or subsistence allowance or other moneys to be spent, or to cover expenses incurred by him, for the purposes of his employment; any payment made to him on his ceasing to hold his employment in consideration of loss of holidays; or any payment accepted by him in lieu of notice to terminate his contract of employment.
“Retirement pension”	A retirement pension payable under regulation E2.
“Retiring allowance”	A retiring allowance payable under regulation E2.
“Scheduled body”	A body described in Part I of Schedule 2.
“Scheme managers”	In relation to a statutory scheme, the expression means the Department concerned or police or fire authority administering the scheme.
	In any other case, the expression means the person responsible for the management of a non-local government scheme.
“Service”	Except in Part J, where it has the meaning given by regulation J1, the expression means service rendered to a scheduled body.
	Service rendered by an employee of a scheduled body whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the scheduled body.
“Standard rate”	1% above the rate which is for the time being the base rate published by the Committee of London Clearing Bankers or, where there is for the time being more then one such base rate, the lowest of them.
“State pensionable age”	In the case of a man, 65; in the case of a woman, 60.
“Statutory scheme”	A scheme established under Article 3 of the Order or other arrangements for superannuation maintained in pursuance of regulations made, or having effect as if made, under Articles 11 and 12 of the Order or section 25 of the Police Act (Northern Ireland) 1970[^f00077] or a Fireman’s Pension Scheme made under section 10 of the Fire Services (Northern Ireland) Order 1984[^f00078].
“Tax year”	The 12 months beginning with 6th April in any year.
“Teaching service”	Reckonable service under regulations made under Article 11 of the Order.
“Trade dispute”	The meaning given by regulation C3.
“The Transitional Provisions Regulations”	The National Insurance (Non-participation— Transitional Provisions) (Northern Ireland) Regulations 1975[^f00079].
“Variable-time employee”	An employee who has no contractual hours of employment.
“War service”	Construe in accordance with regulation F2.
“War service provisions”	The meaning given by regulation F1.
“Whole-time”	A person is a “whole-time employee”, and as the case may be a “whole-time officer” or a “whole-time manual worker”, if his contractural minimum hours of employment regularly or usually amount to 30 hours or more in each week.
“Widow’s pension”	Means a widow’s pension payable under regulation E5.

SCHEDULE 2 — Pensionable Employees

PART I — SCHEDULED BODY

A scheduled body is a local authority as defined in Article 2 of the Order[^f00080].

PART II — WHOLE-TIME PENSIONABLE EMPLOYEES EMPLOYED IN A MANUAL CAPACITY

1

The requirements to be satisfied in order that a whole-time manual worker employed by a scheduled body may be a pensionable employee by virtue of regulation B1(3)(c) are that—

• (a) he became employed by that body as such a worker after ceasing to be employed in non-local government employment; and

• (b) he has, not later than 12 months after the date on which he became employed by that body as such a worker, elected to become a pensionable employee by notice in writing given to that body.

2

A notice under paragraph 1(b) must also contain a declaration by the worker that his pension rights under his non-local government scheme will be preserved or that he has applied, or will apply, for their transfer to the Committee.

3

A person electing under paragraph 1(b) need not, before becoming a pensionable employee, make a further election under regulation B2.

PART III — PERSONS EMPLOYED IN A QUALIFYING PART-TIME EMPLOYMENT

1

• (1) Subject to sub-paragraphs (2) to (5) and regulations B2 and B3, a person who is in a qualifying part-time employment is a pensionable employee in that employment.

• (2) Subject to sub-paragraphs (3) and (4), a qualifying part-time employment is an employment under a scheduled body in which the contractual weeks are 35 or more and the contractual hours are 15 or more but fewer than 30.

• (3) If a person is in two or more employments under one, or more than one, employing authority and—

• (a) in each of the employments the contractual weeks are 35 or more and the contractual hours are fewer than 30; and

• (b) the total of the contractual hours in all the employments is 15 or more,

then each of the employments is a qualifying part-time employment, but any election under regulations B2 or B4 or notification under regulation B3 must be made in respect of all of them.

• (4) An employment is not a qualifying part-time employment if it is an employment in which the person is a manual worker, unless, subject to sub-paragraph (5), he has completed 12 months' continuous employment with the same body in which the contractual hours were 15 or more.

• (5) An employment which would but for sub-paragraph (4) be a qualifying part-time employment becomes one if the employee—

• (a) became employed by the body in question as a manual worker after ceasing to be employed in non-local government employment; and

• (b) provides that body with a declaration in writing that his pension rights under his non-local government scheme will be preserved or that he has applied, or will apply, for their transfer to the Committee.

• (6) If the contractual hours in the employment, or as the case may be the total of the contractual hours in all the qualifying part-time employments, of a person in relation to which an election under regulations B2 or B4 (or under paragraph 1(1) of Part II of Schedule 2 to the 1981 regulations before its amendment by the Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1991[^f00081]) has effect fall below 15, the person shall continue to be a pensionable employee unless he gives a notification under regulation B3; but having given such a notification, a subsequent election to become a pensionable employee under regulation B4 shall not come into effect unless he is in respect of it in a qualifying part-time employment (or falls within some other description of pensionable employee in regulation B1).

2

If a person who is in a part-time employment under a body mentioned in paragraph 1(2) was, immediately before the commencement of that employment, a pensionable employee in a whole-time employment under that body, he remains a pensionable employee in the part-time employment unless he gives a notification under regulation B3; but having given such a notification, a subsequent election to become a pensionable employee under regulation B4 shall not come into effect unless he is in respect of it in a qualifying part-time employment (or falls within some other description of pensionable employee in regulation B1).

3

Where—

• (a) at any time after 31st March 1974 a scheduled body decided that a person in a part-time employment under them was in that employment a pensionable employee; and

• (b) he was not at that time a pensionable employee by virtue of the former regulations; and

• (c) if Part II of Schedule 2 to the 1981 regulations had then been in force he could have made an election under paragraph 1(1), before its amendment by the Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1991,

he is to be treated as if that Part had then been in force and he had made such an election.

SCHEDULE 3 — Maximum Length of Additional Periods

1

• (1) Subject to paragraph 2, the maximum length of the period in respect of which payment may be made under regulations C4 or C5 or which may be specified in a resolution under regulation D7 is

$$A-B,$ where— A is the number of years specified in column (2) of the Table against the age which the person had attained at the appropriate time; and B is the period he would otherwise be entitled to reckon as reckonable service in relation to his local government employment if he continued in it until he attained the age of 65 years. TABLE (1)(2)Age attainedNumber of years Any age less than 5540553256245716588590$

• (2) Subject to sub-paragraphs (3) and (4), the appropriate time is the first day of the earliest period that the person is entitled to reckon as reckonable service in relation to his local government employment.

• (3) Subject to sub-paragraph (4), in relation to a person who is entitled to reckon as reckonable service—

• (a) any period of non-contributing service such as is mentioned in regulation 18(4) of the 1962 regulations (as originally enacted);

• (b) any period of service or employment he was entitled to reckon for the purposes of the former regulations other than employment as a civil servant, a health service employee or as a person in teaching service; or

• (c) any period reckonable by virtue of regulation J9(1)(a) or regulation 70(1)(a) of the 1981 regulations, unless the transfer value was paid by the scheme managers of a statutory scheme,

the appropriate time is the day on which he first became a contributory employee or, as the case may be, a pensionable employee, after the end of the period mentioned in (a), (b) or (c) above or the period of employment to which the transfer value relates, or of the last of such periods if there is more than one.

• (4) Where, after the day mentioned in sub-paragraphs (2) or (3), the person entered an employment (other than an employment in which he was a contributory employee or, as the case may be, a pensionable employee, or an employment which he entered in such circumstances that a transfer value was payable in respect of him) and, on ceasing to hold that employment, became entitled to superannuation benefits, the appropriate time means the day on which the earliest service or period which he is entitled to reckon as reckonable service actually began.

2

• (1) In the case of a person who at the appropriate time was entitled to or had received superannuation benefits (including a return of contributions and any benefit by way of a lump sum payment) in respect of any local government employment or under any non-local government scheme, the number of years specified in column (2) of the Table in paragraph 1(1) is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that—

• (a) the aggregate annual amount of—

• (i) the actuarial value, expressed as an annuity payable to him, of those superannuation benefits; and

• (ii) the part of his retirement pension attributable to reckonable service before attaining pensionable age; and

• (iii) the actuarial value, expressed as an annuity payable to him, of the part of his retiring allowance attributable to such reckonable service,

will not exceed two-thirds of his pensionable remuneration, and

• (b) the aggregate amount of—

• (i) his retiring allowance; and

• (ii) any lump sum comprised in those superannuation benefits,

will not exceed 120/80ths of his pensionable remuneration.

• (2) For the purposes of this paragraph—

• (a) it is to be assumed that the person will, until he attains pensionable age, continue in the same local government employment and on the same scale of remuneration as at the material date;

• (b) any reckonable service on or after the material date is to be disregarded;

• (c) the material date is the date of, as the case may be, the election under regulation C4 or C5 or the resolution under regulation D7;

• (d) a person who, when a scheduled body passed a resolution in respect of him under regulation D7, had not become a pensionable employee in their employment is to be treated as if he had on the date of the resolution become such an employee on the scale of remuneration at which the employment was offered to him; and

• (e) regard is to be had to any Inland Revenue advice as to the calculation of the value of the earlier benefits.

SCHEDULE 4 — Amount to be paid for Additional Period

PART I — LUMP SUM PAYMENT

1

The amount to be paid by an employee who has made an election under regulation C4 is—

$$A×B×C100$ where— A is the length of the additional period expressed in complete years and any fraction of a year; B is his remuneration at the time when he made the election; and C is the figure in Table I or II appropriate to his age on his birthday next following the date of the election and to his pensionable age. TABLE I MALES Age on birthday next following electionFigure to be used by reference to the under-mentioned pensionable ageEmployee to whom on retirement regulation E3(2) would applyOthers6560Over 60 and under 6161 and under 6262 and under 6363 and under 6464 and under 6565 2622.202721.402820.802920.303019.903119.603219.303319.103418.903518.803618.7018.503718.6018.4018.003818.6018.4017.9017.503918.6018.4017.9017.5017.104018.6018.4017.9017.5017.1016.704118.7018.4018.0017.6017.2016.7016.504218.8018.5018.0017.6017.2016.8016.604318.9018.6018.1017.7017.2016.8016.604419.0018.7018.2017.8017.3016.9016.704519.1018.8018.3017.9017.4016.9016.704617.3019.2018.9018.4018.0017.5017.0016.804717.4019.3019.0018.5018.1017.6017.1016.904817.5019.4019.1018.6018.2017.7017.2017.004917.6019.5019.2018.7018.3017.8017.3017.105017.7019.7019.4018.8018.4017.9017.4017.205117.8019.9019.6019.0018.5018.0017.5017.305217.9020.1019.8019.2018.7018.1017.6017.405318.0020.3020.0019.4018.9018.3017.7017.505418.1020.5020.2019.6019.1018.5017.8017.605518.3020.7020.4019.8019.3018.7018.0017.805618.5020.9020.6020.0019.5018.9018.2018.005718.7021.2020.9020.2019.7019.1018.4018.205818.9021.5021.2020.5019.9019.3018.6018.405919.1021.8021.5020.8020.1019.5018.8018.606019.4021.1020.4019.7019.1018.806119.7020.7019.9019.3019.006220.0020.1019.5019.306320.3019.7019.606420.7019.90 Age on birthday next following electionFigure to be used by reference to the under-mentioned pensionable ageEmployee to whom on retirement regulation E3(2) would applyOthers6560Over 60 and under 6161 and under 6262 and under 6363 and under 6464 and under 6565 2620.402719.802819.402919.003018.703118.603218.603318.703418.703518.803618.9018.603719.0018.7018.203819.1018.8018.3017.803919.3019.0018.4017.9017.304019.4019.1018.6018.0017.4016.904119.6019.3018.7018.1017.5017.0016.704219.7019.4018.8018.2017.6017.1016.804319.8019.5018.9018.3017.8017.2016.904419.9019.6019.0018.4017.9017.3017.004520.1019.7019.1018.5018.0017.4017.104618.8020.2019.9019.2018.6018.1017.5017.204718.9020.4020.0019.4018.8018.2017.6017.304819.0020.5020.2019.5018.9018.3017.7017.404919.1020.6020.3019.6019.0018.4017.8017.505019.2020.8020.4019.8019.2018.6017.9017.605119.3021.0020.6019.9019.3018.7018.0017.705219.4021.1020.8020.1019.4018.8018.2017.905319.5021.3021.0020.3019.6019.0018.3018.005419.6021.5021.2020.4019.8019.1018.4018.105519.8021.7021.4020.6019.9019.2018.6018.205620.0021.9021.6020.8020.1019.4018.7018.305720.2022.1021.8021.0020.3019.6018.8018.505820.4022.3022.0021.2020.5019.8019.0018.705920.6022.6022.2021.4020.7020.0019.2018.906020.8021.7020.9020.2019.4019.106121.1021.2020.4019.6019.306221.4020.5019.8019.506321.7020.0019.806422.0020.10$

PART II — PERIODICAL PAYMENTS

2

The amount to be paid by way of additional contributions by an employee who has made an election under regulation C5 is—

$$A×B×C100$ where— A is the length of the additional period, expressed in complete years and any fraction of a year; B is his remuneration for the time being; and C is the figure in Table I or II appropriate to his age on his birthday next following the date of the election and to his pensionable age. TABLE I MALES Age on birthday next following electionFigure to be used by reference to the under-mentioned pensionable ageEmployee to whom on retirement regulation E3(2) would applyOthers6560Over 60 and under 6161 and under 6262 and under 6363 and under 6464 and under 6565 260.58270.60280.62290.64300.66310.68320.71330.74340.77350.80360.840.83370.880.870.82380.930.910.860.81390.980.960.900.850.80401.031.010.950.900.840.80411.091.071.000.950.890.840.81421.161.141.061.000.940.880.85431.231.221.131.060.990.930.89441.311.301.201.121.050.980.93451.401.391.281.191.111.040.98461.081.511.491.371.271.181.101.04471.151.641.611.481.361.261.171.11481.231.791.751.611.471.351.251.18491.311.971.921.761.601.451.341.26501.402.182.131.931.751.571.441.35511.502.422.382.121.921.711.561.45521.622.742.692.362.111.881.701.57531.763.153.092.662.332.081.861.71541.923.683.623.052.632.312.051.87552.124.444.363.573.022.602.282.06562.365.535.454.303.532.982.562.29572.667.407.285.364.233.492.942.58583.0411.0810.907.175.304.183.432.95593.5622.2521.8810.707.065.214.123.45604.2621.5010.556.955.124.12615.3221.1110.376.835.14627.0920.4110.186.846310.6420.1410.256420.32 TABLE II FEMALES Age on birthday next following electionFigure to be used by reference to the under-mentioned pensionable ageEmployee to whom on retirement regulation E3(2) would applyOthers6560Over 60 and under 6161 and under 6262 and under 6363 and under 6464 and under 6565 260.59270.61280.63290.65300.68310.71320.74330.77340.80350.83360.870.86370.910.900.85380.960.940.890.83391.010.990.930.870.82401.071.050.980.910.860.80411.131.111.030.960.900.840.80421.201.181.091.010.950.880.84431.281.261.161.071.000.930.88441.371.341.231.141.060.980.93451.461.431.311.211.121.040.98461.141.571.541.401.291.191.111.04471.211.701.671.511.381.271.181.11481.291.851.821.641.491.361.261.18491.382.031.991.791.621.461.351.26501.482.242.201.961.771.581.451.35511.592.502.462.171.941.721.571.45521.722.832.782.422.141.891.711.57531.873.243.192.732.382.091.871.71542.053.803.733.132.692.332.061.87552.264.584.503.673.082.632.302.06562.525.735.644.403.603.022.592.30572.847.667.535.514.333.542.962.59583.2411.4711.267.365.404.243.472.96593.7922.8622.4511.057.205.304.153.46604.5322.1510.797.055.174.14615.6521.6410.596.895.17627.5220.7210.246.876311.2820.3410.296422.4420.46$

3

• (1) For the purposes of paragraph 2, in relation to any additional contribution falling to be paid by an employee under regulation C5 his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under regulation C5(3)(a)) at the end of which the additional contribution falls to be paid.

• (2) For the purposes of sub-paragraph (1)—

• (a) an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty; and

• (b) any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of a statutory entitlement shall be disregarded.

SCHEDULE 5 — Payment to Avoid Reduction of Retiring Allowance

PART I — LUMP SUM PAYMENT

1

The amount to be paid by an employee who has under regulation C9 elected to make payment by a lump sum is—

$$A×B×C100$ where— A is the length of the period of reckonable service specified in his notice of election, expressed in complete years and any fraction of a year; B is his remuneration at the date of the election; and C is, in the case of a man, the figure specified in column 2 of the Table against his age on his birthday follow the date of the election; and in the case of a woman, a figure to be specified by the Government Actuary.$

2

The amount is to be paid within one month after the date of the election.

PART II — INSTALMENTS

3

The amount to be paid by an employee who has under regulation C9 elected to make payment by instalments is the amount he would have been required to pay under Part I if he had on the same date elected to make payment by a lump sum, increased by 5% for each complete year, and pro rata for any fraction of a year, during which under paragraph 4 instalments are due to be paid.

4

The employee is to specify in his notice of election the date up to which instalments are to be paid, which may not be—

• (a) later than his 65th birthday; or

• (b) earlier than the date on which he would attain pensionable age.

5

Instalments are to be of equal amounts and to be paid at such intervals as the Committee may determine, the first instalment being due to be paid not later than one month after the date of the election.

PART III — ADDITIONAL CONTRIBUTIONS

6

The amount to be paid by way of additional contributions by an employee who has under regulation C9 elected to make payment in that manner is—

$$A×B×C100$ where— A is the length of the period of reckonable service specified in his notice of election, expressed in complete years and any fraction of a year; B is his remuneration for the time being; and C is, in the case of a man, the figure in the Table appropriate to his age on his birthday next following the date of the election and to his specified birthday (within the meaning of paragraph 8); and in the case of a woman, a figure to be specified by the Government Actuary.$

7

• (1) For the purposes of paragraph 6 in relation to any additional contribution falling to be paid by an employee his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under paragraph 9) at the end of which the additional contribution falls to be paid.

• (2) For the purposes of sub-paragraph (1)—

• (a) an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty; and

• (b) any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

8

An employee is to specify in his notice of election the birthday (“the specified birthday”) up to which additional contributions are to be paid, which may be—

• (a) his 65th birthday; or

• (b) any earlier birthday falling on or after the date on which he would attain pensionable age.

9

Additional contributions are to be paid, at such intervals as the Committee may determine, from the employee’s birthday next following the date of the election.

PART IV — UNCOMPLETED PAYMENTS

10

This Part applies where an employee has under regulation C9 elected to make payment by instalments or by way of additional contributions and has commenced payment, but before, as the case may be—

• (a) the date specified under paragraph 4; or

• (b) the birthday specified under paragraph 8,

a relevant event occurs.

11

The relevant events are—

• (a) the discontinuance of payment under regulation C9(11); and

• (b) where there has been no such discontinuance of payment—

• (i) the employee’s ceasing to hold his employment; and

• (ii) the death of the employee while in local government employment.

12

Where the relevant event is the discontinuance of payment under regulation C9(11), the period of reckonable service in respect of which the election was made is to be treated as having been—

$$A×BC$ where— A is the length of the period during which instalments or additional contributions have been paid; B is the length of the period of reckonable service in respect of which the election was made; and C is the length of the period during which, under Part II or Part III, instalments or additional contributions were to have been paid, each period being expressed in complete years and any fraction of a year.$

13

Where the relevant event is—

• (a) the death of the employee; or

• (b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,

he is to be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

14

• (1) Where the relevant event is the employee’s ceasing to hold his employment and—

• (a) condition (a) or (b) in regulation E2(3) is satisfied; and

• (b) the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C9; and

• (c) he gives notice in writing for the purpose to the Committee within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the fund within the period specified in sub-paragraph (2) an amount calculated by the fund’s actuary to represent the capital value of the instalments or additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

• (2) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the Committee of the amount calculated as mentioned in that sub-paragraph.

• (3) The Committee may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

15

• (1) Where the relevant event is the employee’s ceasing to hold his employment and neither paragraph 13(b) or paragraph 14 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 12 (discontinuance of payment) had applied.

• (2) This sub-paragraph applies where the employee—

• (a) elected under regulation C9 to make payment by way of additional contributions; and

• (b) has within 12 months after ceasing to hold his employment again entered local government employment, without having—

• (i) become entitled in relation to the first employment to the payment of any benefit; or

• (ii) elected to receive a payment under regulation C15(6) (return of contributions); or

• (iii) made a request for earlier payment under regulation C15(11); and

• (c) has not made an election for the purposes of regulation E2(8)(c) (retention of right to preserved benefits); and

• (d) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

• (3) Where sub-paragraph (2) applies, the election under regulation C9 continues to have effect as if the relevant event had not occurred.

SCHEDULE 6 — Further Additional Contributions

1

• (1) An election to pay contributions under regulation C11 shall be made by notice given in writing to the pensionable employee’s employing authority, and shall specify—

• (a) the amount of the additional contributions which are to be paid, expressed either as a percentage of his remuneration or as a sum payable at the times mentioned in sub-paragraph (2); and

• (b) the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.

• (2) The additional contributions shall be payable on the pensionable employee’s usual pay day, and for that purpose shall be deductible by the employing authority, or be otherwise recoverable by the Committee, under regulation C14.

2

With respect to any election under paragraph 1—

• (a) the Committee may require, before any contributions are first made pursuant to the notice given under paragraph 1(1), that (until discontinued) the amount of the additional contributions payable in any tax year shall be not less than the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations (Northern Ireland) 1987[^f00082];

• (b) the amount of the additional contributions payable in any tax year shall, when aggregated with the amount of any other contributions payable under these regulations, not exceed the amount allowed to be deducted under section 592(7) and (8) of the Act of 1988;

• (c) subject to paragraphs (a) and (b), the pensionable employee may at any time elect by notice given in writing to his employing authority to vary his additional contributions (both as to the amount and as to the proportion of those he is to continue to pay which are to be used to provide benefits payable on death) or to discontinue those contributions; and

• (d) no additional contributions shall be payable with respect to periods during which the person contributing is not a pensionable employee under these regulations, or (subject to paragraph 6) with respect to any period after he ceases to be employed by the employing authority to which notice was given under paragraph 1(1).

3

• (1) Where a notice under paragraphs 1(1) or 2(c) specifies that all or part of the additional contributions are to be used to provide benefits payable in the event of death, the Committee shall make arrangements, for the provision of those benefits under a pension policy with respect to which the Committee are to make payments to the insurance company with which the policy is entered into of the same amounts as the contributions to be so used within one month of the day on which they are payable by the pensionable employee under paragraph 1(2).

• (2) The policy shall make provision for the matters mentioned in paragraph 2, and for the arrangements mentioned in paragraph 6 in the event of a change of employment by the pensionable employee.

4

• (1) The Committee shall invest any additional contributions which are not to be used to provide benefits payable in the event of death with a relevant body.

• (2) Subject to sub-paragraph (3) and paragraph 6, upon the pensionable employee ceasing to be employed by the employing authority to which notice was given under paragraph 1(1), the Committee shall as soon as reasonably practicable apply the accumulated amount of the contributions invested as mentioned in sub-paragraph (1) to the provision of additional pension benefits under a pension policy.

• (3) If the pensionable employee dies before such a policy is entered into the accumulated amount shall be payable to his personal representatives.

5

• (1) As soon as an employing authority receive a notice under paragraph 1(1) or 2(c) they shall forward it to the Committee.

• (2) The Committee shall give effect to a notice under paragraph 1(1) or 2(c) as soon as reasonably practicable, and in any event—

• (a) in the case of a notice under paragraph 1(1), so that the pensionable employee may begin to pay his additional contributions under paragraph 1(2) within 6 months of him giving that notice; and

• (b) in the case of a notice under paragraph 2(c), so that the pensionable employee may pay his contributions at the varied amount or proportions, or cease to pay his contributions (as the case may be), within 3 months of him giving that notice.

• (3) The benefits under a pension policy entered into under paragraph 3(1) or 4(2) shall be money purchase benefits the value of which is reasonable having regard to the amount of the contributions paid and which (subject to that) are of a similar class as the benefits which are payable under Part E and payable in similar circumstances to those in which such benefits are payable, save that there need be no requirement in the policy that the pensionable employee should be able to reckon any particular length of reckonable or qualifying service in order for the benefits to be payable.

• (4) Before entering into such a policy, the Committee shall consult the pensionable employee and shall give effect, so far as is practicable and subject to sub-paragraph (3), to his wishes with respect to the benefits to be provided under it.

6

• (1) If, after ceasing to be employed by the employing authority to which notice was given under paragraph 1(1), the pensionable employee within one month and one day of the cessation enters a new employment in which he is also a pensionable employee and was making payments of additional contributions up to the date of cessation, he may elect by notice given in writing to his new employing authority before or within one month of beginning the new employment that his election to pay contributions under regulation C11 should continue to have effect.

• (2) In the event of an election under sub-paragraph (1)—

• (a) as soon as the new employing authority receive the notice of election they shall forward it to the Committee in relation to the new employment;

• (b) no payment of additional contributions shall be made with respect to the period (if any) between the two employments, but subject to that the pensionable employee shall, with effect from the pay day next after the day notice was given under sub-paragraph (1), make payments of additional contributions in his new employment under his notice under paragraph 1(1) as from time to time varied (or subsequently discontinued) under paragraph 2(c);

• (c) the Committee shall continue to invest all additional contributions paid by him not specified to be used to provide benefits payable in the event of death in the manner mentioned in paragraph 4(1) and apply any continuing additional contributions which are so specified towards the pension policy mentioned in paragraph 3(1); and

• (d) paragraphs 4(2) and 6 shall have effect in relation to a cessation of the new employment as if the new employment were the one in relation to which notice was given under paragraph 1(1).

7

Paragraph 2(d) shall not preclude a pensionable employee who has again become employed by a scheduled body (and has not elected under paragraph 6(1)) making a fresh election by notice under paragraph 1(2) in relation to his new employment.

8

• (1) If the benefits payable to a person in consequence of the payment of contributions under regulation C11, when aggregated with the other benefits payable to him under these regulations, exceed the maximum benefits payable if the occupational pension scheme or schemes represented by these regulations were to expect to continue to qualify as exempt approved schemes for the purposes of Chapter I of Part XIV of the Act of 1988, the benefits payable under Part E shall be reduced so far as is necessary to secure that those maximum benefits are not exceeded.

• (2) Before reducing any benefits under sub-paragraph (1), the Committee shall consult the Commissioners of Inland Revenue.

9

• (1) Regulations C15 to C17 (return of contributions) and P2 (management of the fund) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C11.

• (2) The making of contributions under regulation C11, and any rights or liabilities arising under a pension policy entered into under paragraphs 3(1) or 4(2), shall be left out of account in calculating the amount of a transfer value payable under Part J and Parts M (forfeiture etc.) and N (decisions and appeals) do not apply in relation to benefits under such a policy.

10

In this Schedule—

• “insurance company” means— a person authorised under section 3 or 4 of the Insurance Companies Act 1982[^f00083] to carry on long term business and acting through a branch or agency in the United Kingdom; or a society registered as a friendly society under the Friendly Societies Act 1974[^f00084] or the Friendly Societies Act (Northern Ireland) 1970[^f00085];

• “money purchase benefits” has the same meaning as in the Social Security (Northern Ireland) Order 1986[^f00086];

• “pension policy” means a contract entered into on behalf of the pensionable employee by the Committee with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Part E; and

• “relevant body” means— a person for the time being operating a scheme which is an approvedscheme for the purposes of Chapter I of Part XIV of the Act of 1988, and which provides benefits in relation to people who have paid contributions to it which are in addition to those provided in relation to those people under an occupational pension scheme; or a building society within the meaning of the Building Societies Act 1986[^f00087].

SCHEDULE 7 — Limitation of Payments under Part C

If the amount payable by a pensionable employee by way of additional contributions in pursuance of a consent given under regulation 43 of the 1981 regulations or an election made under regulations C5 or C9 or the amount of an instalment payable in pursuance of an election under regulation C9, as the case may be, when aggregated with—

• (a) any other amounts payable by him under any of those regulations in addition to the first-mentioned amount; and

• (b) the amount payable by him by way of contributions under regulation C1,

exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum calculated by the Government Actuary to represent the capital value of the excess.

SCHEDULE 8 — Uncompleted Payment of Additional Contributions

1

This Schedule applies where an employee has made an election under regulation C5 (periodical payments to increase reckonable service) and has commenced payment, but before he attains pensionable age a relevant event occurs and any payment made to him under regulation C15 (return of contributions) does not include the amount already paid by him under regulation C5(3).

2

The relevant events are—

• (a) the discontinuance of payment under regulation C5(5); and

• (b) where there has been no such discontinuance of payment—

• (i) the employee’s ceasing to hold his employment; and

• (ii) the death of the employee while in local government employment.

3

Where the relevant event is the discontinuance of payment under regulation C5(5), the employee is entitled to reckon as reckonable service an additional period of—

$$A×BC$ where— A is the length of the period during which additional contributions have been paid; B is the length of the additional period in respect of which the election was made; and C is the length of the period during which, under regulation C5(3), the additional contributions were to have been paid, each period being expressed in complete years and any fraction of a year.$

4

Where the relevant event is—

• (a) the death of the employee; or

• (b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body.

he is to be treated as having completed payment in accordance with regulation C5(3).

5

• (1) Where the relevant event is the employee’s ceasing to hold his employment and—

• (a) condition (a) or (b) in regulation E2(3) is satisfied; and

• (b) the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C5; and

• (c) he gives notice in writing for the purpose to the Committee within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the fund within the period specified in sub-paragraph (3) an amount calculated by the fund’s actuary to represent the capital value of the additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with regulation C5(3).

• (2) The Committee may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

• (3) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the Committee of the amount calculated as mentioned in that sub-paragraph.

6

• (1) Where the relevant event is the employee’s ceasing to hold his employment and neither paragraph 4(b) nor paragraph 5 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 3 (discontinuance of payment) had applied.

• (2) This sub-paragraph applies where the employee—

• (a) has within 12 months after ceasing to hold his employment again entered local government employment, without having—

• (i) become entitled in relation to the first employment to the payment of any benefit; or

• (ii) received any payment under regulation C15(6) (return of contributions) which includes the amount already paid by him under regulation C5(3); or

• (iii) made a request for earlier payment under regulation C15(11); and

• (b) has not made an election for the purposes of regulation E2(8)(c) (retention of right to preserved benefits); and

• (c) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

• (3) Where sub-paragraph (2) applies, the election under regulation C5 continues to have effect as if the relevant event had not occurred.

SCHEDULE 9 — Additional Reckonable Service for Ill-health

1

• (1) This Schedule applies for the calculation of the additional period which a person is to be treated as being entitled to reckon as reckonable service where regulation E3(9) applies.

• (2) For the purposes of this Schedule—

• (a) a person’s relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service under regulation 43 of the 1981 regulations or the corresponding provisions of the former regulations; and

• (b) a person’s relevant reckonable service is the total of—

• (i) any relevant service which became reckonable service by virtue of regulation 39 of the 1981 regulations; and

• (ii) any subsequent reckonable service except additional periods purchased by lump sum or additional contributions.

2

• (1) Subject to sub-paragraph (2) and paragraph 3, the additional period is the period specified in column (2) of the Table appropriate to the length of the person’s relevant reckonable service.

(1)	(2)
Length of relevant reckonable service	Additional period
Not exceeding 10 years	A period equal to the length of the relevant reckonable service
Exceeding 10 years but not exceeding 13 121/365 years	The period by which the length of the relevant reckonable service falls short of 20 years
Exceeding 13 121/365 years	6 243/365 years

• (2) The additional period is not to exceed the period by which the person’s reckonable service would have been increased if he had continued in the employment which he has ceased to hold—

• (a) until he attained the age of 65 years; or

• (b) until his reckonable service amounted to 40 years,

whichever would have occurred first.

3

• (1) This paragraph applies where before entering the employment which he has ceased to hold the person had, on ceasing to hold a previous employment, become entitled to benefits under regulation E2(1)(b)(i) or under regulation 9(1)(a)(i) of the 1962 regulations.

• (2) Where this paragraph applies, the additional period shall be (A − B) or zero, whichever is the greater, where—

• A is the additional period to which the person would be entitled under paragraph 2 if his relevant reckonable service included his relevant reckonable service or, as the case may be, his relevant service in relation to the previous employment; and

• B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(9) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.

• (3) For the purposes of sub-paragraph (2), where the person’s retirement pension in respect of the previous employment was calculated under the proviso to regulation 10(1) of the 1962 regulations before the amendment of those regulations by the Local Government (Superannuation) (Amendment) (No. 2) Regulations (Northern Ireland) 1973[^f00088] his relevant service shall be deemed to have been increased by either the period by which its length fell short of 20 years, or by the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years, as the case may be.

SCHEDULE 10 — Payment for Additional Reckonable Service of Part-time Employees

PART I — AMOUNT TO BE PAID FOR ADDITIONAL PERIOD

1

The amount payable by an eligible person or his widow or widower under regulation C7(9) is—

$$(6×A×B)+(12×A×C)100$ where— A is the annual rate of the eligible person’s remuneration on the relevant date; B is the lesser of— the length, expressed in complete years and any fraction of a year of his qualifying service before 1st April 1978; and the length of the period specified in the notice of election under regulation C7(7); and C is the length, expressed in complete years and any fraction of a year, by which the period specified in the notice of election exceeds B.$

2

In paragraph 1—

• (a) the annual rate of remuneration shall be ascertained in accordance with paragraph (a)(i) to (v) in the definition of C in Part V of Schedule 16 and if regulation C1(3) applies as if his remuneration had not been reduced;

• (b) “the relevant date” means—

• (i) 31st March 1986 or, if earlier, the day before the eligible person first became a pensionable employee; or

• (ii) if on that date he was not employed by an employing authority, the last date before that date on which he was in such an employment;

• (c) “qualifying service” means service which the eligible person became entitled (or in the circumstances described in regulation C7(2) would have become entitled) to reckon as qualifying service by virtue of regulation D12.

PART II — CALCULATION OF ADDITIONAL PERIOD

3

Where payment of the sum payable under regulation C7(9) has been completed, the eligible person is entitled under regulation D13 to reckon as whole-time reckonable service an additional period calculated in accordance with the formula—

$$DE×F$ where— D is the person’s contractual hours of employment as at the relevant date (within the meaning of paragraph 2); E is the contractual hours of a comparable whole-time employment as at that date; and F is the additional period specified in the notice of election under regulation C7(7).$

4

A person who discontinues payment under regulation C7(20) shall be entitled to reckon under regulation D13 as whole-time reckonable service an additional period calculated as—

$$LM×N$ where— L is the total amount paid by way of instalments under regulation C7(15); M is the total sum payable by him under regulation C7(9); and N is the length of the period of whole-time reckonable service which the person would have been entitled to reckon under regulation D13 if payment had been completed.$

5

Paragraphs 6 to 8 apply where a person has begun to make payments under regulation C7(15) but ceases to be a pensionable employee before he has completed payment of the sum payable by him under regulation C7(9).

6

A pensionable employee who dies, or ceases to hold his employment by reason of permanent ill-health or infirmity of mind or body, shall be treated as having completed payment of that sum.

7

Subject to paragraph 8, a person who ceases to be a pensionable employee for any other reason shall be entitled to reckon under regulation D13 as whole-time reckonable service an additional period calculated as—

$$XY×Z$ where— X is the total amount paid by way of instalments; Y is the total sum payable by him under regulation C7(9); and Z is the length of the period of whole-time reckonable service which the person would have been entitled to reckon under regulation D13 if payment had been completed.$

8

A person to whom paragraph 7 applies by reason of his ceasing to be employed by a scheduled body may, within one month after the date on which he ceases to be a pensionable employee, pay to the Committee the capital sum equal to the total of the instalments remaining unpaid, and he shall then be treated as having completed payment.

SCHEDULE 11 — Reduction of Benefits on Early Payment

Where regulation E3(11) applies, benefits are reduced by the percentage shown in the appropriate column of the Table opposite the period remaining from the date from which the person became entitled to receive benefits to the attainment of pensionable age; and where the period remaining is not an exact number of years the necessary interpolations are to be made in the Table.

Period remaining (years)
	Percentage reduction	Percentage reduction	Percentage reduction
	Retirement pension	Retirement pension
Male	Female
		Retiring allowance
			Both sexes
0	0	0	0
1	8	7	2
2	15	13	5
3	22	18	7
4	28	23	9
5	33	27	11

SCHEDULE 12 — Surrender of Part of Retirement Pension

PART I — LIMITS ON AMOUNT SURRENDERED

1

• (1) The part of the retirement pension surrendered on any occasion—

• (a) must be an exact number of pounds; and

• (b) must secure for the beneficiary a pension of at least £39 per annum.

• (2) The surrendered part must not, together with any parts previously surrendered—

• (a) exceed the lower of—

• (i) the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary; and

• (ii) one third of the retirement pension; or

• (b) where the person’s local government employment is or was contracted-out employment, be of an amount which would result in the retirement pension—

• (i) becoming payable at an annual rate less than that obtained by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment; or

• (ii) being, but for regulation E1(3), less than his guaranteed minimum if any.

2

Where the person falls within regulation E17(2)(b), references in paragraph 1 to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.

PART II — PROCEDURE

3

Upon a person’s first becoming eligible to notify his wish to surrender part of his retirement pension the employing authority shall send him a notice stating that provision has been made by these regulations for the surrender of part of a retirement pension to a spouse or dependant and informing the person to whom the notice is addressed that he may on application to the authority obtain further information on the subject.

4

Where a person wishes to make a surrender he may—

• (a) in the case of a pensionable employee who on ceasing to hold his employment becomes entitled to a retirement pension (in this Schedule referred to as “a retiring employee”) not more than 2 months before or within one month after the date on which he ceases to be employed; and

• (b) in the case of a pensionable employee who would, if he were to retire from his employment, become entitled to a retirement pension (in this Schedule referred to as “a continuing employee”), within 2 months before or at any time after becoming a continuing employee and while he is still employed,

notify his desire to surrender a part of that retirement pension by completing the form provided for the purpose, and sending it, together with a copy thereof, to the employing authority, and they shall transmit the original to the Committee.

5

On receipt by the Committee of a notification given by a person under paragraph 4 the Committee shall—

• (a) forthwith arrange for the person to be examined by a registered medical practitioner nominated by them and for a report to be given to them by the practitioner stating whether, in his opinion, the person is in good health, regard being had to his age; and if the opinion stated in such report is that the person is not in good health, the Committee shall notify him accordingly and offer him an opportunity of a further examination by some other registered medical practitioner nominated by them with a view to that practitioner reporting to them on the state of the person’s health;

• (b) require the person to furnish at his own expense—

• (i) a certificate of his birth, except where the date of birth has been duly recorded by the authority and is not disputed;

• (ii) in respect of a beneficiary who is the person’s spouse, a birth certificate and a marriage certificate;

• (iii) in respect of a beneficiary who is a dependant, a birth certificate and such evidence as may be appropriate to prove dependency,

and any other information or evidence which the Committee consider necessary.

6

Any fee payable to a practitioner in respect of an examination and report under paragraph 5 shall be paid by the person examined at the time of the examination.

7

• (1) Subject to the provisions of this Schedule, unless the Committee are of opinion, on consideration of a report obtained by them under paragraph 5, that the person to whom the report relates is not in good health or they are of opinion that the evidence produced in regard to marriage or dependency is not satisfactory, they shall allow the surrender of such part of the retirement pension as is specified in the person’s notification and as is in conformity with this Schedule and shall grant to the beneficiary named in the notification a pension, payable in the event of the beneficiary’s surviving the person and to be calculated in accordance with regulation E17(4).

8

A person who has given a notification of his desire to surrender a part of his retirement pension under paragraph 4 may cancel or amend the notification by a notice in writing addressed to the employing authority at any time before he has received notification from the Committee that his surrender has been allowed.

9

• (1) A notification given by a person under paragraph 4 shall become null and void if—

• (a) the beneficiary dies before the person receives notification from the Committee that his surrender has been allowed; or

• (b) the person dies at any time before midnight on the day on which the Committee decide to allow the surrender.

• (2) Subject as aforesaid, a surrender allowed in pursuance of a notification given by a person shall have effect as from the date on which the person ceases to hold his employment.

SCHEDULE 13 — Women’s Services

1

Member of Queen Alexandra’s Royal Naval Nursing Service or any reserve thereof.

2

Member of the Women’s Royal Naval Service.

3

Woman medical or dental practitioner serving in the Royal Navy or any Naval reserve.

4

Member of Queen Alexandra’s Imperial Military Nursing Service or any reserve thereof or of Queen Alexandra’s Royal Army Nursing Corps or any reserve thereof.

5

Member of the Territorial Army Nursing Service or any reserve thereof.

6

Member of the Auxiliary Territorial Service.

7

Woman employed with the Royal Army Medical Corps or the Army Dental Corps with relative rank as an officer.

8

Member of Princess Mary’s Royal Air Force Nursing Service or any reserve thereof.

9

Member of the Women’s Auxiliary Air Force.

10

Woman employed with the Medical Branch or the Dental Branch of the Royal Air Force with relative rank as an officer.

11

Member of the Voluntary Aid Detachments employed under the Admiralty, Army Council or Air Council.

SCHEDULE 14 — Public Service Schemes

PART I

1

Regulations from time to time in force under the Police Pensions Act 1948[^f00089] or the Police Pensions Act 1976[^f00090].

2

Orders and regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949[^f00091] or section 25 of the Police Act (Northern Ireland) 1970[^f00092].

3

The Firemen’s Pension Scheme brought into operation under section 26 of the Fire Services Act 1947[^f00093], as in force from time to time.

4

Orders from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00094] (“the Act of 1950”) or section 17 of the Fire Services Act (Northern Ireland) 1969[^f00095] (“the Act of 1969”) and schemes from time to time in force under section 13 of the Act of 1950 or section 26 of the Act of 1969.

PART II

5

The Teachers' (Superannuation) Act 1925[^f00096] and rules from time to time in force under that Act, a Teachers' Superannuation Scheme within the meaning of section 145(47) of the Education (Scotland) Act 1962[^f00097], and regulations from time to time in force under section 102 of that Act or under the Teachers' Superannuation Act 1965[^f00098], the Teachers' Superannuation Act 1967[^f00099], the Teachers' Superannuation (Scotland) Act 1968[^f00100] or section 9 of the Act of 1972.

6

A 1923 Act scheme within the meaning of the Teachers' (Superannuation) Act (Northern Ireland) 1950[^f00101] and regulations from time to time in force under the Teachers' Superannuation Acts (Northern Ireland) 1950 to 1967[^f00102] or Article 11 of the Order.

PART III

7

Provisions of or under the Local Government Superannuation Act 1937[^f00103] the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in England.

8

Provisions of or under the Local Government Superannuation (Scotland) Act 1937[^f00104], the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in Scotland.

9

Regulations from time to time in force under section 67 of the National Health Service Act 1946[^f00105], section 66 of the National Health Service (Scotland) Act 1947[^f00106] or section 10 of the Act of 1972.

10

Regulations from time to time in force under section 61 of the Health Services (Northern Ireland) Act 1948[^f00107] or Article 12 of the Order.

SCHEDULE 15 — Modifications to the Regulations in their Application to Special Cases

PART I — EXISTING OFFICERS

1

In the case of an existing officer who elected under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme to avail himself of the benefits of those regulations or that Scheme and who has remained since 1st April 1950 a pensionable employee without a break in employment of 12 months or more, regulation C1(2) shall have effect as if for the amounts equal to 5% and 6% mentioned therein there shall be substituted an amount equal to 3%.

2

In determining whether any person to whom paragraph 1 applies has had such a break in employment as is mentioned therein no account shall be taken of any period during which he was in temporary employment undertaken by him with the consent of the employing authority obtained in writing before the date on which he ceased to be a pensionable employee in their employment, if after ceasing to hold the temporary employment and without in the meantime having entered any other employment, the person again became a pensionable employee in the employment of that employing authority.

3

Regulation C1(4) shall not apply.

4

• (1) Subject to sub-paragraphs (2) and (3), in the case of an existing officer who elected under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme to avail himself of the benefits of those regulations or that Scheme, the amount of any retiring allowance payable to him under regulation E3 shall be increased by ½% in respect of each year of reckonable service and ¼% in respect of each year of non-contributing service reckonable in respect of any period prior to 1st April 1950.

• (2) Where the whole of the retiring allowance payable to the existing officer in respect of any such period as is mentioned in sub-paragraph (1) falls to be reduced in accordance with regulation E3(4) or (5), 1½% shall be substituted for ½% in respect of each year of reckonable service and shall be substituted for ¼% in respect of each year of non-contributing service.

• (3) Where only part of the retiring allowance falls to be reduced in accordance with regulation E3(4) or (5), the amount of the retiring allowance shall be increased by a sum equal to the sum by which the retiring allowance would have been increased if the whole of that allowance had been reduced in the manner aforesaid.

5

For the purposes of paragraph 4, any period reckonable as service by virtue of regulation F6(1) shall be deemed to be reckonable service prior to 1st April 1950.

6

Regulation E26(1)(a) shall not apply to any person to whom paragraph 1 applies.

7

Regulation E19(2)(a) shall have effect as if after the words “40 years” there were inserted the words ‘or, in the case of an existing officer who is not a pensionable employee to whom regulation 50 of the 1981 regulations applied, and who, before attaining the age of 65 years, has become entitled to reckon 45 years as reckonable service in relation to the employment, the day preceding the date on which he attained that age’.

8

In this Part, non-contributing service shall be calculated by deducting from an existing officer’s service all completed years of his reckonable service and if his non-contributing service as so calculated includes a fraction of a year, that fraction shall, if it amounts to or exceeds 6 months, be treated as a year and in any other case shall be disregarded.

9

Regulation F3(8) shall have effect as if after the word “disregarding” there were inserted the words “, except in the case of existing officers to whom paragraph 1 of Schedule 15 applies,”.

10

Regulation F6(15)(b)(i) shall not apply.

11

In the case of an existing officer who under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme availed himself of the benefits of those regulations or that Scheme and who has remained since 1st July 1950 a pensionable employee without a break in employment of 12 months or more, regulations F5(2)(c) and F6(1)(a), (12), (14) and (15)(a) shall have effect as if for the words “47%” mentioned therein there were substituted the words “50%”.

PART II — CERTAIN FEMALE NURSES, PHYSIOTHERAPISTS, MIDWIVES AND HEALTH VISITORS

1

Regulation B1(8) shall have effect as if—

• (a) in sub-paragraph (e) after the words “65 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 60 years,”;

• (b) in sub-paragraph (f) after the words “65 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 60 years”;

• (c) in sub-paragraph (g) after the words “70 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 65 years”.

2

Regulation E2(1)(a) and (d) shall have effect as if for the age of “60 years” there were inserted the age of “55 years”.

3

Regulation E26(1) shall have effect as if after the words “60 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 55 years,”.

SCHEDULE 16 — Calculation of Transfer Values

PART I

1

The transfer value payable under regulation J2, J3(1) or J14 in respect of any person is an amount equal to—

• (1) the aggregate of the sums calculated in accordance with paragraph 2 in respect of his accrued pension, accrued retiring allowance, and if the person is a man, his accrued widow’s pension, less—

• (a) a sum (calculated in accordance with paragraph 2) in respect of accrued modification; and

• (b) any additional contributory payments remaining unpaid when he ceased to be employed in his local government employment; and

• (c) in the case of a person who is entitled or prospectively entitled to a guaranteed minimum pension under these regulations when he ceases to be employed in his local government employment and who has made a request under regulation J2, a sum (calculated in accordance with paragraph 2) in respect of the pensions increase liability on his guaranteed minimum pension; and

• (d) in the case of a person in relation to whom, when he ceases to be employed in local government employment—

• (i) a contributions equivalent premium is paid under Article 44 of the Pensions Order; and

• (ii) a limited revaluation premium is paid under Article 47 of that Order otherwise than by the scheme managers of his approved non-local government scheme; or

• (iii) a transfer premium paid under Article 46A[^f00108] of that Order,

• a sum equal to the amount of the premium or premiums;

together with—

• (2) compound interest calculated in accordance with regulation J7 in respect of the period beginning immediately after the date on which the person ceased to be employed in his local government employment and ending with the date on which the transfer value is paid (but no interest is to be included in the transfer value if that period is less than 6 months).

2

• (1) The sums in respect of accrued pension, accrued retiring allowance and accrued modification shall be calculated by multiplying the accrued pension by the pension factor, the accrued retiring allowance by the retiring allowance factor and the accrued modification by the modification factor, such factors being the factors in the appropriate Table in Part II where regulation J14 applies and Part III where regulation J2 or J3(1) applies which are applicable to the person’s age when he ceased to be employed in his local government employment.

• (2) The sum in respect of accrued widow’s pension shall be calculated by multiplying the accrued widow’s pension by 2.4 where regulation J14 applies and by 4 where regulation J2 or J3(1) applies.

• (3) The sum in respect of the pensions increase liability on a person’s guaranteed minimum pension shall be calculated by multiplying the annual equivalent of his guaranteed minimum in relation to his retirement pension in connection with his local government employment by the pensions increase liability factor in the appropriate Table in Part IV which is applicable in relation to his age when he ceased to be employed in local government employment.

• (4) The guaranteed minimum shall be calculated in accordance with Article 37 of the Pensions Order (except that paragraphs (7) and (8) shall be ignored) by reference to the regulations applying in relation to that section, and the orders in force under Article 23 of that Order, when the person ceased to be employed in his local government employment, and the annual equivalent of his guaranteed minimum shall be calculated by multiplying the guaranteed minimum by 52.18.

3

In this Schedule—

• “accrued pension” means the annual retirement pension (however named) to which, having regard to regulations E1(3) and E28(2) and apart from any reduction falling to be made to that pension in connection with a retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation or graduated retirement benefit under section 35 of the Insurance Act or corresponding provisions of earlier legislation, the person would have become entitled if, on the date when he ceased to be employed in his local government employment— he had reached the age of 65; and where the person ceased to be employed in that employment before 31st March 1972, he had completed a sufficient period of service to qualify for the pension and, notwithstanding anything in any enactment— for the purpose of calculating the amount of that pension his service had been calculated in accordance with regulation 31 ofthe 1962 regulations; and his entitlement to that pension had been calculated by reference to completed years and completed days; where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service; and he had completed the payment of any additional contributory payments;

• “accrued retiring allowance” means the lump sum retiring allowance (however named) to which the person would have become entitled if, on the date when he ceased to be employed in his local government employment— he has reached the age of 65; and where the person ceased to be employed in that employment before 31st March 1972, he had completed a sufficient period of service to qualify for the allowance and, notwithstanding anything in any enactment— for the purpose of calculating the amount of that allowance his service had been calculated in accordance with regulation 31 of the 1962 regulations; and his entitlement to that allowance had been calculated by reference to completed years and completed days; where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service; and he had completed the payment of any additional contributory payments; and if the person is a man, he had been married and he and his wife had not been judicially separated;