Local Government Pension Scheme Regulations (Northern Ireland) 2000

• (1) Where a person who has given notice under paragraph 1(1) of an election under regulation C24 to his employing authority—

• (a) has ceased to be employed by that authority; or

• (b) has ceased to be a member without ceasing to be so employed,

he may elect to have the accumulated value of the invested additional contributions mentioned in paragraph 7(2), used—

• (i) in the case mentioned in paragraph (a), in one or more of the ways mentioned in sub-paragraph (2); and

• (ii) in the case mentioned in paragraph (b) in one or both of the ways mentioned in paragraphs (b) and (e) of that sub-paragraph.

• (2) The ways referred to in sub-paragraph (1) are—

• (a) to subscribe to an occupational pension scheme;

• (b) to subscribe to a personal pension scheme;

• (c) to subscribe to a self-employed pension arrangement;

• (d) to purchase an appropriate policy from one or more insurance companies; or

• (e) to subscribe to an additional voluntary contributions scheme.

16

Where a person receives a refund under regulation C21 as a consequence of ceasing—

• (a) to be employed by an employing authority; or

• (b) to be a member,

he must receive immediate payment of the accumulated value of the invested additional contributions mentioned in paragraph 7(2).

17

Paragraph 3 shall not preclude a member who has again become employed by a LGPS employer (and has not elected under paragraph 10) making a fresh election under regulation C24 by notice under paragraph 1 in relation to his new employment.

Separate treatment of AVCs from other contributions

18

Regulations C21 and C23 (return of contributions) and paragraphs 3 and 4 of Schedule C4 (limitations on contributions) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C24.

19

The making of contributions under regulations C24, and any rights or liabilities arising under a pension policy entered into under paragraphs 6 or 7, shall be left out of account in calculating the amount of a transfer value payable under Part K; and regulations H4 (forfeiture etc.) and L9 (recovery or retention) and Part J (decisions and appeals) do not apply in relation to benefits under such a policy.

Inward transfer of AVC rights

20

• (1) A member may, when giving a notice under regulation K14(1), also give written notice to the Committee that he wishes it to accept a transfer value relating to some or all of the rights to benefits arising out of an additional voluntary contributions provision or an additional voluntary contributions scheme to be used to provide money purchase benefits as specified in paragraphs 6, 7 and 8.

• (2) Where such a notice is given the transfer value shall be accepted and so used by the Committee, and paragraphs 6 to 9, 18 and 19 shall apply in relation to the transfer value as they apply to contributions, except that for references to a notice under paragraph 1(1) or (2) there shall be substituted a reference to the notice under sub-paragraph (1).

Over-provision: calculation and return of surplus funds

21

• (1) The Committee shall comply—

• (a) with the requirements of regulation 5 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993⁶⁰, and

• (b) if the Scheme is the leading scheme in relation to a member, with the requirements of regulation 6 of those regulations, so far as they concern main schemes.

• (2) Where any surplus funds fall to be repaid in accordance with regulation 6 of those regulations, the Committee shall make the repayment to the member (or, if he has died, to his personal representatives)—

• (a) where the over-provision relates to the benefit payable in the event of death, out of the accumulated value of the payments made by the Committee with respect to the pension policy under paragraph 6, and

• (b) where any other benefit is abated, out of the accumulated value of the additional contributions mentioned in paragraph 7(2).

• (3) In this paragraph—

• “leading scheme” and “main schemes” have the meanings given in regulation 2 of those regulations; and

• “surplus funds” has the meaning given in regulation 6 of those regulations.

Supplemental

23

In this Schedule—

• “insurance company” means—a body authorised under section 3 or 4 of the Insurance Companies Act 1982⁶¹ to carry on long term business and acting through a branch or agency in the United Kingdom;an EC company which is lawfully carrying on long term business, or providing long term insurance, in the United Kingdom; orfriendly society within the meaning of the Friendly Societies Act 1992⁶² (including any society which is to be treated as a registered friendly society by virtue of section 96(2) of that Act),and expressions used in paragraph (a) or (b) have the meanings given in the Insurance Companies Act 1982;

• “money purchase benefits” has the same meaning as in the Pension Schemes (Northern Ireland) Order 1993⁶³;

• “pension policy” means a contract entered into on behalf of the member 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 Parts D to G; and

• “relevant body” means—a person within the meaning of section 612 of the Income and Corporation Taxes Act 1988⁶⁴ for the time being operating a scheme which is an approved scheme for the purposes of Chapter I of Part XIV of that Act and provides benefits in relation to persons who have paid contributions to it which are in addition to those provided in relation to those persons under an occupational pension scheme, orbuilding society within the meaning of the Building Societies Act 1986⁶⁵.

SCHEDULE C4 — Limitations on contributions and benefits

Part I — General

“Class A members”, “Class B members” and “Class C members”

1

• (1) In this Schedule,

• “member” includes a former member;

• “Class A member” means a member who—became a member on or after 1st June 1989 and is not to be treated as a Class B member or Class C member by virtue of sub-paragraph (2); orwas a Class B member or a Class C member immediately before that date and is deemed to have become a Class A member by virtue of making an election under sub-paragraph (3);

• “Class B member” means a member who—became a member on or after 17th March 1987 and before 1st June 1989;is not to be treated as a Class C member by virtue of sub-paragraph (2); ...is not deemed to have become a Class A member by virtue of making an election under sub-paragraph (3); and has continued to be a member since before 1st June 1989 and has either not had a continuity break or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member.

• “Class C member” means a member who—became a member before 17th March 1987 and has not had a continuity break or is to be treated as a Class C member by virtue of sub-paragraph (2); ...has continued to be a member since before 17th March 1987 or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member; andis not deemed to have become a Class A member by virtue of duly making an election under sub-paragraph (3).

• “continuity break” is a change of employment from a LGPS employer (including an admission body) to a non-associated or transferee admission body (as defined in regulation B6(16)(c) and (g)) but does not include a change in the case of a person who was a member of the Scheme on 2nd April 2001

• (2) A person may be treated for the purposes of this Schedule as being a Class B member or a Class C member, notwithstanding that he did not become a member of the Scheme before 1st June 1989 or, as the case may be, 17th March 1987, if on application to them by the Committee the Commissioners of Inland Revenue agree in writing that he may be so treated by virtue of previous membership of a pension scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988.

• (3) If a Class B member or a Class C member duly elects by notice in writing to the Committee before the relevant date that he wishes to be treated as a Class A member for the purposes of this Schedule, he shall be deemed to have become a Class A member on 1st June 1989.

• (4) For the purposes of sub-paragraph (3) “the relevant date”, in relation to any member, means the date on which he ceases to be a member for any reason (including death).

• (5) For the purposes of this paragraph, a person shall only be treated as being a Class B member or a Class C member at any time by virtue of having become a member before 1st June 1989 or, as the case may be, 17th March 1987, if—

• (a) he has continued to be a member throughout a period beginning before that date and ending with that time; or

• (b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.

• (6) Where a member who was eligible to become a member at a time when he would have become a Class B member or a Class C member as the case may be applies for membership after that date by virtue of being a person to whom regulation K17 applies, he shall be treated as a Class B or a Class C member as the case may be at any time if—

• (a) he continues to be a member throughout the period beginning with the date when he becomes a member of the Scheme and ending with that time; or

• (b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.

• (7) The continuity conditions mentioned in sub-paragraph 1(1), (5)(b) and (6)(b) are—

• (a) that his membership ceased on his secondment or posting to another employer, at the time of the secondment or posting he had a definite expectation that he would become a member again when it ended, and he again became a member at the end of his secondment or posting;

• (b) his membership ceased by reason of his unpaid absence and he began paying contributions again under regulation C3 within one month of returning to work;

• (c) in the case of a female member, her membership ceased wholly or partly because of pregnancy or confinement and she began paying contributions again under that regulation within one month of returning to work in accordance with Article 111 the Employment Rights (Northern Ireland) Order 1996⁶⁶ (which confers the right to return to work following pregnancy or confinement);

• (d) his membership ceased otherwise than as mentioned in paragraph (a), (b) or (c) and within one month he rejoined the Scheme and began paying contributions again under regulation C3; or

• (e) that his membership ceased by reason of the member opting out of the Scheme as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986⁶⁷.

Remuneration of Class A members: “permitted maximum”

2

• (1) Subject to paragraph 6, in determining the remuneration of a Class A member for the purposes of these regulations, any payments in excess of the permitted maximum shall be disregarded.

• (2) For the purposes of this Schedule “permitted maximum” shall be construed in accordance with section 590C(2) of the Income and Corporation Taxes Act 1988⁶⁸.

Part II — Limitations on Contributions

General 15 per cent. limitation

3

• (1) Subject to paragraph 4, the total contributions to which this paragraph applies, which are paid by a member in any tax year to the fund in respect of all employments in relation to which he is a member, shall not exceed 15 per cent. of his remuneration for that year.

• (2) This paragraph applies to all contributions paid by the member—

• (a) under Part C (other than under regulation C24), or

• (b) under Part C of the 1992 regulations, except regulation C11 (in so far as that Part is continued in effect by virtue of Schedule C5 or Schedule M2), including instalments payable under regulation C7(15) of those regulations.

Excess contributions payable by lump sum: Class B and C members

4

• (1) If the aggregate of the following amounts payable by a Class B member or a Class C member, namely—

• (a) any amount by way of additional contributions in pursuance of—

• (i) a notice given under regulation 43 of the 1981 regulations, or

• (ii) an election made under regulation C9(1), C13 or C14,

• (b) the amount of an instalment payable in pursuance of an election under regulation C9 of the 1992 regulations,

• (c) any other amounts payable by him under any of those regulations, and

• (d) the amount payable by him by way of contributions under regulation C3,

exceeds 15 per cent. of his remuneration, he shall satisfy his liability in respect of the excess by payment of a lump sum of an amount determined in such manner as may be approved by the Government Actuary having regard to such factors as he considers appropriate (and he may issue such Tables as he considers appropriate for the purposes of such determinations) to represent the capital value of the excess.

• (2) The contributions to which paragraph 3 applies do not include any payment made by a Class B member or a Class C member under regulation C19(5).

Additional voluntary contributions

5

The amount of the contributions payable under regulation C24 in any tax year, when aggregated with the amount of any other contributions payable under these regulations or to an additional voluntary contributions scheme, within the meaning of that regulation, (whether or not payable under these regulations), shall not exceed the amount allowed to be deducted under subsection (7) of section 592 of the Income and Corporation Taxes Act 1988 as specified in or under subsection (8) or, as the case may be, subsection (8A) of that section.

Part III — Limitations on benefits

Restrictions on “pensionable remuneration”: Class A members with transferred-in membership

6

Where regulation 5(2) of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990⁶⁹ applies in relation to a member, for the purpose of calculating any benefit in respect of him under these regulations, paragraph 2(1) does not apply to so much of the benefit as is calculated by reference to membership which he is entitled to count by virtue of regulation K15.

“Pensionable remuneration”: retirement grants for Class B members

7

For the purpose of calculating the retirement grant of a Class B member, his pensionable remuneration shall not exceed £100,000 (or such other sum as may for the time being be specified by the Treasury for the purposes of section 590(3) of the Income and Corporation Taxes Act 1988 as that section continues to have effect as respects Class B members by virtue of paragraph 18(2) of Schedule 6 to the Finance Act 1989⁷⁰).

Restrictions on membership period used for calculating amounts of benefits

8

• (1) Subject to paragraph 10 for the purpose of calculating the amount of any benefit under Part D—

• (a) no account shall be taken of so much of the member’s total period of membership as—

• (i) in the case of a Class A member, exceeds 40 years; and

• (ii) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years, and

• (b) where an amount is recovered or retained under regulation L9 (recovery or retention where former member has misconduct obligation), membership shall be left out of account to the extent necessary to reduce the actuarial value referred to in regulation L9(2) by that amount.

• (2) For the purposes of sub-paragraph (1)(a), a period which a person is entitled to count as a period of membership by virtue of regulation D7(2) (ill-health) or F6(1)(a) or (b) of the 1992 regulations (war service) shall be treated as membership before attaining the age of 60 years.

• (3) Where a retirement grant falls to be reduced under paragraph 1, 2(1) or 3(1) of Schedule D2 (reduction in standard retirement grant on account of contingent spouse’s pension), any period of membership to be left out of account by virtue of paragraph (1)(a) shall be taken from the beginning of the person’s period of membership.

9

Subject to paragraph 10 where the aggregate length of—

• (a) the total period of membership in relation to the relevant employment (excluding any membership which is to be left out of account by virtue of paragraph 8(1)(a)), and

• (b) any earlier period which was taken into account in the calculation of a retirement pension, an annual pension under the former regulations, or a superannuation allowance under Part I of the Act of 1937, or in respect of which any pension was granted under a local Act scheme,

exceeds—

• (i) in the case of a Class A member, 40 years, or

• (ii) in the case of a Class B or Class C member, 45 years,

then, for the purpose of calculating any benefit the period mentioned in paragraph (a) is reduced by a period equal to the excess.

10

Where—

• (a) the calculation of any benefit in respect of a member is by reference to membership which he is entitled to count by virtue of regulation K15; and

• (b) the aggregate of—

• (i) the period mentioned in regulation K15(1)(a) which he is entitled to count as a period of membership, and

• (ii) the period of membership in relation to the relevant employment (excluding any period in excess of 40 years)

exceeds 40 years

that aggregate shall be used for the calculation of the amount of any benefit under Part D subject to any overriding limit on the maximum total benefits, whether in the form of annual pension payments or a lump sum, that may be provided on retirement for the purposes of approval by the Commissioners of Inland Revenue under Chapter 1 of Part XIV of the Income and Corporation Taxes Act 1988⁷¹.

Death grants

11

• (1) Subject to sub-paragraph (2), for the purpose of calculating the amount of a death grant under Part E no account shall be taken of so much of the member’s total period of membership as—

• (a) in the case of a Class A member, exceeds 40 years; and

• (b) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years.

• (2) Where a death grant is reduced under regulation E5, any period of membership to be left out of account under sub-paragraph (1) is to be taken from the beginning of the period of membership.

SCHEDULE C5 — Provisions concerning outstanding payments due under previous regulations

Continuation of certain payments

1

• (1) Without prejudice to Schedule M2 to these regulations, where immediately before the commencement date any payments remained to be made (or were deemed to be due) under a provision of the 1992 regulations which is re-enacted in these regulations, they shall be deemed to be payments due under the corresponding provision of these regulations.

• (2) Without prejudice to the generality of sub-paragraph (1), any payments remaining to be made under a provision of the 1992 regulations specified in column (1) of the Table below (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations), shall be deemed to be payments due under the provision of these regulations specified in column (2).

Column (1)	Column (2)
1992 regulations	These regulations
Regulation C2	Regulation C5
Regulation C3	Regulation C7
Regulation C5	Regulation C9
Regulation C9	Regulation C13
Regulation C11	Regulation C24

• (3) Subject to any contrary provision made by these regulations and, in particular, the following provisions of this Schedule, where—

• (a) immediately before 1st March 1993 any payments remained to be made under regulation C10 of the 1992 regulations, or

• (b) immediately before the commencement date any payments remained to be made under a provision of the 1992 regulations specified in paragraph (4) (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations),

then, notwithstanding the revocations made by these regulations—

• (i) those payments remain payable;

• (ii) in so far as any provisions which immediately before the commencement date have effect in relation to those payments are not re-enacted in these regulations, they shall be deemed to have continued in effect in relation to those payments (with such modifications as may be appropriate); and

• (iii) where any such provisions are so re-enacted, the corresponding provision of these regulations shall continue to have effect in relation to them.

• (4) The payments mentioned in paragraph (3)(b) are payments under the following provisions of the 1992 regulations—

• (a) regulation C6 (additional payments by certain pensionable employees in respect of previous service);

• (b) regulation C7 (additional payments in respect of previous part-time service);

• (c) regulation C9 (payments to avoid reduction of retiring allowance or death grant, where election to make payment by lump sum or instalments).

• (5) The following provisions of this Schedule are without prejudice to the generality of this paragraph.

Counting of extra membership periods on completion of payments begun under earlier provisions

2

Without prejudice to paragraph 7 of Schedule M2—

• (a) where paragraph 1(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulation C9, a member is entitled to count additional membership in accordance with regulation C9(1);

• (b) on the making or as the case may be the completion or discontinuance of any such payments as are mentioned in paragraph 1(4) or paragraph 1(5) (“the relevant event”) a member is entitled to count additional membership to the same extent as if the relevant event had occurred—

• (i) in the case of the payments mentioned in paragraph 1(4), before 1st March 1993; and

• (ii) in the case of the payments mentioned in paragraph 1(5), before the commencement date.

Part-timers buying additional periods

3

• (1) Notwithstanding any other provision in these regulations where immediately before the commencement date paragraph 6 of Schedule 9 to the 1981 regulations (amount payable by a part-time employee purchasing additional periods of reckonable service to be calculated by reference to remuneration in a single comparable whole-time employment) is deemed to have applied in accordance with sub-paragraph (3) as respects the amount to be paid by an employee, then, subject to regulation C12(5)—

• (a) the period which he is entitled to count as a period of membership, and

• (b) the payments to be made by him,

shall continue to be calculated in the same manner as was applicable immediately before the commencement date.

• (2) Where—

• (a) immediately before the commencement date a pensionable employee in whole-time employment was making payments under regulation C5 of the 1992 regulations in order to reckon an additional period as reckonable service, and

• (b) on that date that employment ceases to be whole-time and becomes part-time employment by virtue only of the amendment of any definitions by these regulations,

then—

• (i) nothing in these regulations shall affect the period which he is entitled to count as a period of membership by virtue of his having made payments before the commencement date calculated in accordance with the 1992 regulations, and

• (ii) without prejudice to any variation of the election which may be agreed between him and his employing authority or to any relevant change in his circumstances after that date—

• (I) payments made by him on or after that date shall be made by reference to his actual remuneration for the time being, but

• (II) the period of membership which he is entitled to count by virtue of them shall continue to be calculated on the same basis as if his employment were a whole-time employment.

• (3) Paragraph 6 of Schedule 9 to the 1981 regulations is deemed to have applied from the 1st March 1993 to immediately before the commencement date.

Additional payments by certain members in respect of previous service

4

Without prejudice to the previous provisions of this Schedule the revocation of regulation C6 of the 1992 regulations (additional payments by certain members in respect of previous service) shall not affect its operation as respects anything which immediately before the commencement date remains to be done under that regulation, and payments made under that regulation are to be treated for the purposes of these regulations as if they consisted of contributions made under regulation C3 in respect of employment in relation to which the person was a member.

5

• (1) Without prejudice to the previous provisions of this Schedule, a person who has made, or whose widow or widower has made, one or more payments under regulation C7(15) or (19) of the 1992 regulations is entitled to count as a period of membership in whole-time service an additional period of an amount equal to the appropriate proportion of the additional period specified in the notice of election under regulation C7(5) of the 1992 regulations.

• (2) In sub-paragraph (1) the “appropriate proportion” means the proportion which the person’s contractual hours of employment as at the relevant date (within the meaning of paragraph 2 of Schedule 10 to the 1992 regulations) bears to the contractual hours of a comparable whole-time employment as at that date.

• (3) Where a person has become entitled under sub-paragraphs (1) and (2) to count an additional period as a period of membership in whole-time service by virtue of a lump sum payment having been made in accordance with regulation C7(19) of the 1992 regulations—

• (a) the additional period shall be treated as having been able to be counted at the time when the person ceased to be a member; and

• (b) the person shall be entitled to receive, within one month after making the lump sum payment, a sum equal to the additional amount he would have received if any benefits already paid to him had been calculated by reference to the increased period of membership.

• (4) Regulation C17 (notice to discontinue contributions) applies to payments under regulation C7(15) of the 1992 regulations as it applies to the payments there mentioned, and a person who so discontinues such payment shall be entitled to count under sub-paragraphs (1) and (2) as membership in whole-time service an additional period equal to the appropriate proportion of the length of the period of membership in whole-time service which he would have been entitled to count under that paragraph if payment had been completed.

• (5) Where a person began to make payments under regulation C7(15) of the 1992 regulations but ceases to be a member before he has completed payment of the sum payable by him under regulation C8(9) of those regulations—

• (a) if he so ceases on his death or on ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body, he shall be treated as having completed payment of that sum;

• (b) except where paragraph (c) applies, if he so ceases for any other reason he shall be entitled to count under sub-paragraphs (1) and (2) as membership in whole-time service an additional period equal to the appropriate proportion of the period of membership in whole-time service which he would have been entitled so to count if payment had been completed; and

• (c) if he so ceases by reason of his ceasing to be employed by a LGPS employer and within one month after the date on which he so ceases he pays the Committee a capital sum equal to the total of the instalments remaining unpaid, he shall then be treated as having completed payment.

• (6) In sub-paragraphs (4) and (5) “appropriate proportion” means the proportion which the aggregate of the total amount paid by way of instalments under paragraph (15) of regulation C7 of the 1992 regulations and this paragraph and the amount paid or payable by the employing authority under paragraph (13) or, as the case may be, paragraph (14) of that regulation and under this paragraph bears to the total sum payable by him and his employing authority under those provisions.

Incomplete payments under provisions saved by this Schedule

6

Regulation C20 (effect of opting out of membership on certain additional payments) applies where a person is by virtue of this Schedule continuing to make additional periodical payments in pursuance of the 1992 regulations or the 1981 regulations as it applies where he has elected to make payments under regulation C9, C13 or C14.

7

Regulation C19(7) shall apply to a person who has given notice under paragraph (2) of regulation C8 of the 1992 regulations (discontinuance of payments under regulation C5 of those regulations on making an election under regulation C7 of those regulations) as if payment of additional contributions under regulation C8 had been discontinued under regulation C18.

Continuing provision relating to payments originally made under the 1981 regulations

8

Without prejudice to paragraph 1, Schedule 10 to the 1981 regulations shall be deemed to have continued to have effect in relation to any payments under regulation 43 of the 1981 regulations which remain payable by virtue of paragraph 1.

Reduction of added years

9

Notwithstanding the revocation of regulation D8 of the 1992 regulations (reduction of added years reckonable on payment as reckonable service), in so far as that regulation is capable of continuing to have effect it shall continue to do so.

Reduction of returned contributions in certain cases

10

Notwithstanding the revocation of regulation C17 of the 1992 regulations (reduction of returned contributions following payment in lieu of contributions), in so far as that regulation is capable of continuing to have effect it shall continue to do so.

SCHEDULE D1 — Further provisions about pensionable remuneration

Increase of pensionable remuneration where not all relevant period is a period of membership

1

Where a person is entitled to count as a period of membership in relation to the employment which he ceases to hold only part of the year specified in regulation D1(2)(a), his pensionable remuneration is his remuneration during that part multiplied by 365 and divided by the number of days in that part.

Optional alternative relevant periods

2

• (1) Where the circumstances mentioned in any of paragraphs 3 to 5 apply, then if—

• (a) the member or former member so elects, or

• (b) in the event of his death, the Committee so determines,

for the purposes of regulation D1 the relevant period is the period mentioned in that paragraph.

• (2) An election under sub-paragraph (1) shall be made by a notice in writing given by the member or former member to the Committee not later than one month after he is notified under regulation J4 of his entitlement to a benefit.

• (3) Where a person dies while still in local government employment or without having made an election under sub-paragraph (1), the Committee may give a determination in respect of any matter as to which an election under sub-paragraph (1) may have been made by him.

3

Subject to paragraphs 4 and 5, where a person is not entitled to count the whole of the period which would otherwise be the relevant period under regulation D1(2)(a) as a period of membership because he has been absent from duty (otherwise than by reason of illness or injury), the relevant period is the last 365 days which he is entitled to count as a period of membership.

4

• (1) Where a reduction in a member’s remuneration is certified as material under this paragraph, then the relevant period is—

• (a) such one of the last 5 of the 13 years ending with the day on which he ceases to be a member, or

• (b) such consecutive 3 of those 13 years,

as he may elect (or, in a case within paragraph 2(3), as may be determined by the employing authority).

• (2) Where by virtue of this paragraph the relevant period is a period of 3 consecutive years, the member’s pensionable remuneration is the aggregate of his remuneration during that period divided by three.

• (3) Subject to sub-paragraph (7), where a member suffers a material reduction in remuneration he is entitled to be issued with a certificate to that effect by the employing authority.

• (4) A member suffers a reduction in remuneration if—

• (a) the remuneration of an employment which he continues to hold is reduced, or

• (b) he is transferred to another employment under the same LGPS employer at a reduced remuneration.

• (5) Subject to sub-paragraph (6), a reduction in remuneration is only material if it is such that the member’s pensionable remuneration would be likely to be less if the relevant period were the period applicable under regulation D1(2)(a) than if it were the period applicable under sub-paragraph (1).

• (6) A reduction in remuneration is not material if—

• (a) it did not result from circumstances beyond the member’s control, or

• (b) it was temporary, or

• (c) it consisted in the termination of, or a reduction in, a temporary increase in remuneration.

• (7) The employing authority may issue a certificate without an application from the member, but need not issue a certificate if he does not apply for one within 12 months after the date of reduction.

• (8) A certificate issued under this paragraph is to specify the date of the material reduction and the authority is to keep, for 10 years from that date, a record of the certificate including such information as would be necessary for applying sub-paragraph (1).

5

Where the member’s pensionable remuneration would be higher if either of the two years immediately preceding the period applicable under regulation D1(2)(a) were the relevant period instead of that period, the relevant period is whichever of those years yields the highest amount.

Periods of absence

6

If during the 13 years ending with the day mentioned in regulation D1(2)(a) the member’s remuneration was reduced or suspended during absence from duty—

• (a) if the reduction or discontinuance was by reason of illness or injury, or

• (b) if it was otherwise than by reason of illness or injury and he—

• (i) made contributions under regulation C5 (leave of absence), C6 (maternity absence) or a payment under regulation C7 (absence due to trade dispute), or

• (ii) contributed under regulation 14(4) or (5) of the 1981 regulations or the corresponding provisions of the former regulations,

he is for the purposes of regulation D1 and this Schedule to be treated as having received for any period in respect of which he made such contributions or payment the remuneration which he would have received but for the reduction or discontinuance.

Part-timers

7

Subject to regulations E7 and F1(3) and paragraph 9(2) of Schedule M2, for the purposes of regulation D1 and this Schedule, a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment.

Multiple employments

8

Where—

• (a) a person was at any time employed in a single local government employment (“the first employment”),

• (b) he becomes entitled to a benefit in relation to one of two or more concurrent local government employments (“the second employment”), and

• (c) his remuneration in the first employment becomes material for the purpose of calculating that benefit,

that remuneration shall for that purpose be reduced to such amount as bears the same relation to it as the annual rate of remuneration of the second employment at the date when he ceased to hold that employment bears to the total of the annual rates of remuneration of all the concurrent employments at that date.

Fee earners

9

Where the whole or a part of the member’s remuneration consists of fees, his pensionable remuneration in respect of them is the annual average of the fees earned by him—

• (a) during the period of three years ending with the last day of the period which is the relevant period for the purposes of regulation D1,

• (b) during such more favourable period, of more than three but not more than five years, ending with the last day of the period which is the relevant period for the purposes of regulation D1, as his last employing authority may allow, or

• (c) if he was entitled to receive fees during part only of the period mentioned in paragraph (a), during that part of the period.

Employees with notional remuneration

10

• (1) Where—

• (a) any of a member’s remuneration during the period which is the relevant period for the purposes of regulation D1 was determined in accordance with an agreement under paragraph 7 of Schedule C1 (notional remuneration),

• (b) his average weekly earnings from his local government employment in that period (other than payments for overtime and payments by way of bonus) are within the relevant limits, and

• (c) his pensionable remuneration would be greater if determined by reference to those earnings,

his pensionable remuneration is to be determined by reference to those earnings.

• (2) For the purposes of sub-paragraph (1) earnings are within the relevant limits if they—

• (a) exceed by more than 50 per cent. the lower earnings limit at the end of the relevant period, and

• (b) do not exceed the upper earnings limit at the end of that period.

• (3) In this paragraph “lower earnings limit” and “upper earnings limit” have the same meaning as in the Pension Schemes (Northern Ireland) Act 1993.

SCHEDULE D2 — Retirement Grants

Reduction in standard retirement grant on account of contingent spouse’s pension

1

Subject to paragraph 4, where—

• (a) a person who is a married man has a period of membership before 1st April 1972; and

• (b) a widow’s pension may become payable in respect of him under Part F,

the standard retirement grant is reduced by two-eightieths of his pensionable remuneration, multiplied by the length in years of that period of membership.

2

• (1) Subject to paragraph 4, where—

• (a) a woman has a period of membership of which notice has been given under paragraph 1(1) of Schedule F1 and which is or is treated for the purposes of this paragraph as being a period of membership before 1st April 1972, and

• (b) either—

• (i) she is a married woman and a widower’s pension may become payable under Part F in respect of that service, or

• (ii) she is a widow or a woman whose marriage has been dissolved and the death or, as the case may be, the dissolution occurred after 31st March 1972,

the standard retirement grant is reduced by three one hundred and sixtieths of the pensionable remuneration, multiplied by the length in years of any such membership as is mentioned in paragraph (a).

• (2) For the purposes of this paragraph a period of membership which a person is entitled to count under regulation K15 shall be treated as being a period of membership after 31st March 1972 if the relevant transfer value was accepted after 5th April 1988.

3

• (1) Subject to paragraph 4, where the person—

• (i) is a widower;

• (ii) is judicially separated from his wife; or

• (iii) is a man whose marriage has been dissolved;

the standard retirement grant is reduced by two eightieths of his pensionable remuneration, multiplied by the length in years of any period of membership before 1st April 1972, or, if earlier, the date of the death, separation or dissolution.

4

In calculating any reduction under paragraph 1, 2 or 3, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.

SCHEDULE D3 — Additional membership in cases of ill-health

“Relevant service” and “relevant membership period”

1

• (1) For the purposes of this Schedule—

• (a) a member’s relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service—

• (i) under regulation 43 of the 1981 regulations, or

• (ii) the corresponding provisions of the former regulations,

• (b) a member’s relevant membership period is the total of—

• (i) any period of membership deriving from relevant service which became reckonable service by virtue of regulations 39 and 40(1)(a) of the 1981 regulations, and

• (ii) any subsequent period of membership (other than a period excluded by sub-paragraph (2)),

• (c) in sub-paragraph 1(b)(ii) “subsequent period of membership” does not include an additional period purchased by lump sum or additional contributions except, subject to sub-paragraph (d) below, the additional period was purchased on or after 1st November 1991 under regulation 11 of the Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991⁷² or regulation C7 of the 1992 regulations, and

• (d) where the additional membership period to which a person is to be treated as being entitled would be a longer period if, in calculating a person’s relevant membership period, an additional period purchased under regulation 11 of the Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991 or under regulation C7 of the 1992 regulations were to be disregarded instead of being taken into account, the additional period so purchased shall be disregarded.

• (2) The subsequent period of membership mentioned in sub-paragraph (1)(b)(ii) does not include an additional period purchased by a lump sum or additional contributions unless—

• (a) it was purchased on or after 1st November 1991 under regulation 46A of the 1981 regulations or under regulation C7 of the 1992 regulations as continued in effect by Schedule C5, and

• (b) taking that period into account results in an increase in the additional period.

Calculation of additional membership period

2

• (1) Subject to paragraphs 3 and 4, the additional membership period is—

• (a) in a case where the length of the relevant membership period is less than 10 years, a period equal to the length of the relevant membership period; and

• (b) in any other case—

• (i) the period by which the length of the relevant membership period falls short of 20 years, or

• (ii) if longer, 6 243/365 years.

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

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

• (b) if earlier, the date when his period of membership amounted to 40 years.

Alternative additional periods

3

• (1) Subject to paragraph 4, 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—

• (a) under regulation D7(1) or regulation E2(1)(b)(i) of the 1992 regulations, or

• (b) under regulation 9(1)(a)(i) of the 1962 regulations, and regulation 18(1)(b)(i) of the 1981 regulations,

the additional period in relation to a person shall be a period calculated as mentioned in paragraph 2, but—

• (i) on the assumption that his relevant membership period includes his relevant membership period (or, as the case may be, the period of his relevant service) in relation to the previous employment, and

• (ii) with the deduction of the appropriate period.

• (2) In sub-paragraph (1)(ii) “the appropriate period” means—

• (a) in the case mentioned in sub-paragraph (1)(a), the additional period which became reckonable in relation to the previous employment by virtue of regulation D7(2) and this Schedule or, as the case may be, regulation E3(9) of and Schedule 9 to the 1992 regulations, and

• (b) in the case mentioned in sub-paragraph (1)(b), if the person’s retirement pension in respect of a 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) 1973⁷³—

• (i) the period by which his relevant service fell short of 20 years, or

• (ii) 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.

Part-timers

4

• (1) Where—

• (a) the whole of a member’s relevant membership period is in respect of part-time service, and

• (b) the reduction under regulation B14(1)(b) is by the same proportion in respect of the whole period,

the additional membership period shall be determined in accordance with paragraphs 1 to 3 by reference to the period which would be the relevant membership period if the reduction required by regulation B14(1)(b) were not made (“the unreduced period”), and then the period resulting from the application of those provisions shall be reduced as mentioned in that regulation.

• (2) Where—

• (a) the whole of a member’s relevant membership period is in respect of part-time service, and

• (b) different proportionate reductions fall to be made under section B14(1)(b) in respect of different parts of the relevant membership period,

the additional membership period shall be determined in accordance with paragraphs 1 to 3 by reference to the period which would be the relevant membership period if the reductions required by regulation B14(1)(b) were not made (“the unreduced period”), and then—

• (i) the period resulting from the application of those provisions shall be apportioned between the different parts mentioned in sub-paragraph (b) in proportion to the respective lengths of the parts of the unreduced period attributable to each of them,

• (ii) each such apportioned part of the unreduced period shall be reduced as mentioned in that regulation, and

• (iii) those reduced periods shall be aggregated together.

• (3) Subject to sub-paragraph (4), where part only of a member’s relevant membership period is in respect of part-time service, the additional membership period for the whole of his relevant membership period shall be determined in accordance with paragraphs 1 to 3 (and, in so far as the membership in respect of part-time service is concerned, by reference to the unreduced period), and then the period resulting from the application of those provisions (“the aggregate unreduced period”) shall be reduced by multiplying it by the fraction of which—

• (a) the numerator is the member’s relevant membership period, determined, in so far as any membership in respect of part-time service is concerned, with the reduction required by regulation B14(1)(b) (and, where different proportionate reductions fall to be made under regulation B14(1)(b) in respect of different parts of the relevant membership period, determining the overall reduction as mentioned in sub-paragraph (2) above), and

• (b) the divisor is the aggregate unreduced period.

• (4) Where—

• (a) apart from this sub-paragraph, sub-paragraph (3) would apply, and

• (b) the member’s relevant membership includes not less than 13 121/365 years in respect of whole-time service,

then sub-paragraph (3) shall not apply.

• (5) Where a member is in part-time service and his contractual hours are determined as mentioned in sub-paragraph (iii) of the definition of “contractual hours” in regulation B3(4), (non-cyclical fluctuation) then, for the purposes of this paragraph—

• (a) the lengths of the parts of the relevant membership period by reference to which different proportionate reductions fall to be made under regulation B14(1)(b) shall be determined by reference to the periods mentioned in that sub-paragraph, and

• (b) the reduction under that regulation in respect of any such period shall be made by reference to the contractual hours over that period as determined under that sub-paragraph.

SCHEDULE D4 — Procedure for surrender of part of retirement pension

1

The Committee shall send to each person who becomes eligible to surrender part of his retirement pension, on his first becoming so eligible, a notice stating—

• (a) that provision has been made by these regulations for the surrender of part of a retirement pension to a spouse or dependant; and

• (b) that he may, on application to the Committee, obtain further information on the subject.

2

• (1) Subject to sub-paragraph (3), where a person wishes to make a surrender he may within the relevant period notify the Committee in writing of his wish to surrender a part of that retirement pension.

• (2) In sub-paragraph (1) “the relevant period” in relation to a member or former member, means—

• (a) in the case of a person 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 two months before or within one month after the date on which he ceases to be employed; and

• (b) in the case of a person 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 two months before or at any time after becoming a continuing employee and while he is still employed.

• (3) Where the Committee is satisfied that it has not been reasonably practicable for a retiring employee to notify his wish to surrender a part of a retirement pension within the relevant period owing to circumstances beyond his control, it may extend that period to a date not more than six months after the date on which he ceases to be employed.

3

• (1) Subject to sub-paragraphs (2) and (3), where the Committee receives a notification given by a person under paragraph 2, it shall—

• (a) immediately arrange for him to be examined at his own expense by a registered medical practitioner nominated by it and for a report to be given to it by the practitioner stating whether, in his opinion that person is in good health for his age; and

• (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 Committee and is not disputed);

• (ii) where the beneficiary is the person’s spouse, the spouse’s birth certificate and their marriage certificate;

• (iii) where the beneficiary is a dependant, the dependant’s birth certificate and such evidence as may be appropriate to prove dependency,

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

• (2) Where the report under sub-paragraph (1)(a) is to the effect that the person is not in good health, the Committee shall notify him accordingly and offer him an opportunity of a further examination at his own expense by some other registered medical practitioner nominated by it with a view to that practitioner reporting to it on the state of the person’s health.

• (3) If for any reason a birth or marriage certificate cannot be supplied as mentioned in sub-paragraph (1), the Committee may accept such other evidence of birth or marriage as it thinks fit in order to determine the age or, as the case may be, the marital status of the person concerned.

4

• (1) Subject to the provisions of this Schedule, unless

• (a) the Committee is of the opinion, on consideration of a report obtained by it under paragraph 3, that the person to whom the report relates is not in good health; or

• (b) it is of the opinion that the evidence produced concerning marriage or dependency is not satisfactory,

it shall—

• (i) 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

• (ii) 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 D14(4).

• (2) Where—

• (a) a person is named as spouse in the notification given under paragraph 2; and

• (b) the Committee is dissatisfied with the evidence of marriage, but is satisfied, on the evidence already before it or after making such further inquiries as it thinks necessary, that the named person is a dependant of the person who gave the notification,

it shall treat the notification as if the person named in it as spouse had been named as a dependant of the person giving the notification.

• (3) A decision by the Committee to allow a surrender by a retiring employee shall not be made before the date on which he ceases to be employed, and a decision by the Committee to allow a surrender by a continuing employee shall not be made before the date on which he becomes such an employee.

• (4) As soon as is reasonably practicable after deciding whether to allow a surrender of any part of the retirement pension of a person who has given it a notification under paragraph 2, the Committee shall—

• (a) notify him of its decision; and

• (b) if it has allowed a surrender, furnish him—

• (i) with a statement as to the amount of the pension to which the beneficiary may become entitled after his death; and

• (ii) if the person who gave the notification under paragraph 2 is a retiring employee, with a statement as to the amount of the reduced retirement pension to which he is entitled.

• (5) A notification of a decision not to allow a surrender shall state the grounds for the decision.

• (6) A notification sent to a person under sub-paragraph (4) shall, if it has been posted in a prepaid envelope addressed to him, be deemed to have been received by him at the time at which a letter would be delivered in the ordinary course of post.

5

A person who has given a notification under paragraph 2 of his wish to surrender a part of his retirement pension may, at any time before he has received notification from the Committee of its decision, cancel or amend that notification by a notice in writing addressed to the Committee and posted in a prepaid envelope to, or left at its offices.

6

• (1) A notification given by a person under paragraph 2 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 decides to allow the surrender.

• (2) Subject to sub-paragraph (1), 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 D5 — Re-employed pensioners

Part I — Reduction of Retirement Pension

Application of Part I

1

• (1) Subject to sub-paragraph (3), this Part applies to a person who, since becoming entitled to a retirement pension in relation to a former employment, has entered a new employment with a LGPS employer.

• (2) In this Part “retirement pension” includes an annual pension under the former regulations and a retirement pension under the 1992 regulations.

• (3) This Part does not apply where the new employment is employment by virtue of which the person is entitled to participate in benefits provided under regulations made under Article 11 of the Order of 1972⁷⁴ (superannuation of teachers).

General reduction rule

2

Subject to paragraphs 3, 7 and 9, while the person holds the new employment the annual rate of the retirement pension is reduced—

• (a) if the annual rate of remuneration of the new employment, equals or exceeds the indexed annual rate of remuneration of the former employment, to zero; and

• (b) otherwise, by the amount (if any) which is necessary to secure that the potential receipts during the new employment do not exceed the indexed annual rate of remuneration of the former employment.

3

Where within the last 12 months of the former employment the person held another concurrent employment with any LGPS employer, which he has ceased to hold without becoming entitled to a retirement pension in relation to it, and either—

• (a) he has ceased to hold the concurrent employment after ceasing to hold the former employment; or

• (b) he has ceased to hold the concurrent employment first, and entered the new employment within 12 months after ceasing to hold the concurrent employment,

then—

• (i) if he does not devote substantially more of his time to the new employment than he devoted to the concurrent employment during the 12 months before he ceased to hold it, the annual rate of the retirement pension is not reduced; and

• (ii) in any other case, paragraph 2 applies as if the indexed annual rate of remuneration of the former employment included the indexed annual rate of remuneration of the concurrent employment.

4

In paragraphs 2 and 3—

• (a) references to the indexed annual rate of remuneration of the former or, as the case may be concurrent employment are to the sum of—

• (i) the annual rate of that remuneration; and

• (ii) the amount (if any) by which, immediately before the first day of the new employment, that remuneration would have been increased if it had been the rate of an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971)⁷⁵ beginning on and payable from the day after the last day of the former or, as the case may be, the concurrent employment; and

• (b) “the potential receipts during the new employment” means the sum of—

• (i) the annual rate of remuneration of the new employment;

• (ii) the reduced rate of the retirement pension; and

• (iii) the amount (if any) by which that reduced rate would, immediately before the first day of the new employment, have been increased under that Act, if it had then been the rate of the retirement pension (assuming that pension had by then qualified for increases under that Act).

5

• (1) For the purposes of this Part, subject to sub-paragraph (2), the annual rate of remuneration of an employment is—

• (a) if it is a former employment in respect of which the person is entitled to a retirement pension under these regulations, the 1981 regulations or the 1992 regulations—

• (i) in the case of fixed-rate emoluments, the rate of any such emoluments on the last day of the period which is the relevant period for the purposes of regulation D1; and

• (ii) in the case of fees, the average rate of any fees during the period by reference to which pensionable remuneration fell to be calculated under paragraph 9 of Schedule D1;

• (b) if it is a former employment in respect of which the person is entitled to a retirement pension otherwise than as mentioned in sub-paragraph (a)—

• (i) in the case of fixed-rate emoluments, the rate of any such emoluments on the last day of employment; and

• (ii) in the case of fees, the average rate of any fees during the period, within the last three years of employment, during which fees were receivable.

• (c) in the case of the new employment—

• (i) in the case of fixed-rate emoluments, the annual rate of such emoluments on the first day of employment;

• (ii) in the case where fees are receivable but were not receivable in the former employment, a rate agreed by the person and the body employing him or, in default of agreement, a rate determined by the Department;

• (iii) in the case where fees are receivable and were receivable in the former employment, subject to sub-paragraph (3), the annual rate of those fees, ascertained in accordance with sub-paragraphs (a)(ii) and (b)(ii).

• (2) For the purposes of sub-paragraph (1)(a) and (b), where—

• (a) the person’s remuneration in the former employment was at any material time reduced or discontinued by reason of his absence from duty; and

• (b) the absence was due to illness or injury or he made contributions or payments under regulation 14(4) of the 1981 regulations, the corresponding provisions of the former regulations, regulation C2 or C3 of the 1992 regulations or regulation C5, C6 or C7 ,

then—

• (i) any reduction or discontinuance of fixed-rate emoluments is to be disregarded, and

• (ii) any fees are to be averaged over a period of the same length as the period mentioned in sub-paragraph (1)(a) or (b), but ending immediately before the reduction or discontinuance.

• (3) If the annual rate of remuneration of the new employment ascertained in accordance with this paragraph is less than that of the former employment, the annual rate of any fees ascertained in accordance with sub-paragraph (1)(c)(iii) is to be reduced proportionately.

Alteration of terms in new employment

6

If—

• (a) the person’s contractual hours in a new employment are altered; or

• (b) he is transferred to another post under the same employing body at a different remuneration,

this Part applies as if he had again entered a new employment.

Proportional reduction in cases of two or more pensions

7

If this Part applies to two or more retirement pensions, each is reduced in proportion to its amount.

Duty to inform employers of application of Part I

8

A person who has become entitled to a retirement pension shall—

• (a) inform any LGPS employer with whom he proposes to accept a new employment that he is so entitled; and

• (b) immediately he enters a new employment notify the Committee in writing that he is doing so.

Part II — Combined Benefits

Election for application of Part II

9

• (1) Subject to sub-paragraph (2) and paragraphs 10 and 14, where—

• (a) a person has become entitled to a retirement pension (“the first pension”),

• (b) after becoming so entitled he entered further employment which was or became local government employment, and

• (c) he has ceased to hold the further employment and has become entitled in relation to it to a retirement pension (“the second pension”),

he may, by notice in writing to the Committee, given within three months after the date on which he became entitled to the second pension, elect that this Part is to apply to him.

• (2) Sub-paragraph (1) does not apply if the first pension is a pension—

• (a) to which the person became entitled under regulation D18, or

• (b) which is reduced under regulation D13.

• (3) In this Part “retirement pension” includes an annual pension under the former regulations and a retirement pension under the 1992 regulations.

New entitlement to single pension

10

Subject to paragraphs 11 to 13, a person to whom this Part applies is to be treated as having, on the date on which the second pension became or becomes payable—

• (a) ceased to be entitled to the first pension and the second pension; and

• (b) become instead entitled to payment of an annual retirement pension (“the annual pension”) and a lump sum payment (“the lump sum”) each calculated by reference to both his total period of membership in the further employment and the total period of membership taken into account in calculating the first pension.

11

If in conjunction with the first pension the person was entitled to a retirement grant—

• (a) in calculating the lump sum no account is to be taken of any additional period excluded in accordance with regulation D2(2)(ii) from the calculation of the retirement grant,

• (b) if he has not received the grant before becoming entitled as mentioned in paragraph 10(b), he ceases to be entitled to it,

• (c) if he has received the retirement grant—

• (i) he is only entitled to payment of the excess, if any, of the lump sum over the retirement grant, and

• (ii) if the retirement grant exceeds the lump sum, he is only entitled to the annual pension if, within three months after giving notice under paragraph 9, he pays an amount equal to the excess to the Committee.

12

If—

• (a) the first pension was, and

• (b) the second pension would not have been,

subject to reduction under Part V of the 1981 regulations or regulation H2 the annual pension is subject to reduction by the same amount as the first pension.

13

If part of the first pension was surrendered under regulation D14—

• (a) the annual pension is to be treated as having been surrendered to the same extent, and

• (b) any resulting pension becoming payable on the person’s death is to be paid by the Committee.

14

In relation to a person who—

• (a) before 1st April 1972—

• (i) became entitled to an annual pension under the former regulations, and

• (ii) again became a contributory employee, and

• (b) has not since he again became a contributory employee had a disqualifying break in service,

this Part has effect as if references to the first retirement pension were references to that annual pension and references to a retirement grant were references to a retiring allowance under the former regulations.

Part III — Separate Benefits

Application of Part III

15

• (1) This Part applies to a person who—

• (a) has become entitled to a retirement pension (a “previous pension”),

• (b) after becoming so entitled entered further local government employment,

• (c) has ceased to hold the further employment and has become entitled in relation to it to a retirement pension (an “additional pension”), and

• (d) has not become entitled to the annual pension mentioned in Part II.

• (2) In this Part “retirement pension” includes—

• (a) a retirement pension under the 1992 regulations, and

• (b) an annual pension under the former regulations.

Modifications to usual benefit rules

16

• (1) If—

• (a) on the person’s ceasing to hold an employment in relation to which he became entitled to a previous pension (a “previous employment”) regulation D7 applied, and

• (b) paragraph 3 of Schedule 9 to the 1992 regulations applied,

regulation D7(2) does not apply on his ceasing to hold any further employment.

• (2) If regulation D7 did not apply on the person’s ceasing to hold a previous employment, but does apply on his ceasing to hold a further employment, paragraph 2(1) of Schedule D3 applies with the substitution for paragraphs (a) and (b) of the words “6 243/365 years”.

Benefits on and after death

17

• (1) Subject to sub-paragraph (2), if when the person dies regulation E3(2) applies, it applies with the omission of the words from “the greater of” to the end of paragraph (a).

• (2) If the person who dies became entitled to a previous pension or to an additional pension—

• (a) by virtue of regulation D9, in a case where there was no entitlement under any previous regulation of Part D,

• (b) by virtue of regulation D11, or

• (c) by virtue of regulation E2(1)(c) or (e) of the 1992 regulations,

• then—if his previous and additional pension benefits equal or exceed his relevant previous or additional pensionable remuneration, there is no entitlement under Part E to a death grant in relation to the further employment, andotherwise, the amount of that death grant (as calculated in accordance with that Part) is reduced by the amount, if any, by which it exceeds the difference between the amount of those benefits and that remuneration.

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

• (a) a person’s “previous and additional pension benefits” are the total of—

• (i) every death grant payable in relation to any previous employment, calculated in accordance with Part E,

• (ii) payments made in respect of every previous pension,

• (iii) every retirement grant to which the person became entitled in conjunction with any previous pension,

• (iv) any payments made in respect of the additional pension, and

• (v) any retirement grant to which the person became entitled in conjunction with the additional pension,

including in each case any increase under the Pensions (Increase) Act (Northern Ireland) 1971, and

• (b) a person’s “relevant previous or additional pensionable remuneration” is the greater of—

• (i) the aggregate obtained by taking for each previous pension the amount of the pensionable remuneration by reference to which it was calculated and the amount by which that amount would have been increased if it had been the rate of an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971) beginning on and payable from the day after the last day of the relevant previous employment, and

• (ii) the amount of the pensionable remuneration by reference to which the additional pension was calculated.

Part IV — Surviving Spouses' and Children’s Benefits

18

• (1) This paragraph applies where—

• (a) a person was entitled to a retirement pension (other than one which was reduced under regulation D13),

• (b) after becoming so entitled he entered further local government employment,

• (c) he dies in the further employment, and

• (d) if he had then ceased to be employed (otherwise than by reason of his death) he would have been entitled to give notice under paragraph 9.

• (2) Where this paragraph applies—

• (a) any benefits payable in respect of the person (except any surviving spouse’s or children’s short-term pension) are to be calculated, and

• (b) any surrender of part of a retirement pension has effect,

as if immediately before his death he had become entitled to benefits under Part II or, if it is more favourable to the person entitled to receive the benefits in question, Part III.

19

Where—

• (a) a person was entitled to an annual pension under the former regulations or a retirement pension under the 1992 regulations or these regulations,

• (b) after becoming so entitled he entered further local government employment,

• (c) the pension was on that account reduced or suspended, and

• (d) he dies in the further employment,

any benefits payable in respect of him (except any surviving spouse’s or children’s short-term pension) are to be calculated as if immediately before his death he had become entitled to benefits under Part III.

20

Where—

• (a) a surviving spouse is entitled to a spouse’s short-term pension under regulation F1,