The Firemen’s Pension Scheme Order (Northern Ireland) 2006

SCHEDULE 1

(1) In this Scheme “employed contributor’s employment”, “graduated contribution”, “graduated retirement benefit”, “non-participating employment”, and “payment in lieu of contributions” have the meaning which they had for the purposes of the National Insurance Act (Northern Ireland) 1966[^f00056] immediately before its repeal by the Social Security (Consequential Provisions) Act 1975[^f00057]. (2) In this Scheme “state pensionable age” means pensionable age as determined in accordance with the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995[^f00058]. (3) In this Scheme a reference to a participating period of relevant employment is a reference to a period of employed contributor’s employment after 5th April 1961 and before state pensionable age other than — (a) service in the armed forces; and (b) non-participating employment at the end of which no payment in lieu of contributions fell to be made, and for the purposes of this paragraph a period of employed contributor’s employment or of non-participating employment shall be treated as having continued during periods of holiday and temporary incapacity for work and similar temporary interruptions. (4) (1) In this Scheme— (a) any reference to the secured portion of a pension is a reference to the portion of it which equals the assumed graduated retirement benefit; and (b) any reference to the unsecured portion of a pension shall be construed accordingly. (2) The assumed graduated retirement benefit is the graduated retirement benefit that would be payable to the pensioner on the assumption that— (a) he retired from regular employment on attaining state pensionable age; (b) a payment in lieu of contributions was made in respect of the whole of any period of non-participating employment by virtue of which he is entitled to reckon pensionable service for the purposes of the pension; and (c) the period was one at the end of which no payment in lieu of contributions in fact fell to be made, and for the purposes of this paragraph a period of non-participating employment shall be treated as having continued during periods of holiday and temporary incapacity for work and similar temporary interruptions. (5) For the purposes of this Scheme the annual rate of graduated retirement benefit shall be calculated as if there were 52 1/6th weeks in a year. (6) In this Scheme “contracted-out employment”, “contracted-out scheme”, “earnings factors”, “guaranteed minimum”, “guaranteed minimum pension” and “contributions equivalent premium” have the meanings which they have for the purposes of the Pension Schemes (Northern Ireland) Act 1993. (7) In this Scheme any reference to a case in which a contributions equivalent premium has been paid includes a reference to a case in which such a premium is payable but has not been paid by virtue of regulations under Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993 dispensing with the payment of such a premium where its amount would be inconsiderable. (8) In this Scheme any reference to the guaranteed minimum in relation to a pension under a pension scheme at a particular time is a reference to the amount certified by the Department for Social Development as that minimum at that time. (9) In the case of a person entitled to reckon a period of pensionable service by virtue of service or employment in Great Britain in respect of which he was subject to superannuation arrangements, this Scheme has effect as if any reference to the National Insurance Act (Northern Ireland) 1966 or the Pension Schemes (Northern Ireland) Act 1993 included a reference to any enactment of the Parliament of the United Kingdom making provision for corresponding purposes. SCHEDULE 2 Subject to Parts IV, VIII and IX, the amount of an ordinary pension is— $$((30×A)/60)+(2×((A×B)/60))$ where— A is the person’s average pensionable pay, B is the period in years (subject to a maximum of 5 years) by which his pensionable service exceeds 25 years.$ Subject to Parts IV, VIII and IX the amount of a short service pension is— $$((A×B)/60)+(2×(A×C)/60)$ where— A is the person’s average pensionable pay, B is the period in years of his pensionable service up to 20 years, and C is the period in years by which his pensionable service exceeds 20 years.$ (1) (1) Paragraphs 2 to 5 have effect subject to Parts IV, VIII and IX, and paragraphs 3 and 4 have effect subject to paragraph 5. (2) In paragraphs 2 to 4, A is the person’s average pensionable pay. (2) Where the person has less than 5 years' pensionable service, the amount of the ill-health pension is— $$(A×B)/60$ where B is the greater of one year and the period in years of his pensionable service.$ (3) Where the person has at least 5 but not more than 10 years' pensionable service, the amount of the ill-health pension is— $$(2×(A×C))/60$ where C is the period in years of his pensionable service.$ (4) Where the person has more than 10 years' pensionable service, the amount of the ill-health pension is the greater of— $(20×A)/60$ and— $$((7×A)/60)+((A×D)/60)+(2×(A×E)/60)$ where— D is the period in years of his pensionable service up to 20 years, and E is the period in years by which his pensionable service exceeds 20 years.$ (5) (1) Where— (a) if the person had continued to serve until he reached normal pension age, he would have become entitled to an ordinary or short service pension (“the notional retirement pension”); and (b) the amount calculated in accordance with paragraph 3 or 4 exceeds the amount of the notional retirement pension, the amount of the ill-health pension is that of the notional retirement pension. (2) The notional retirement pension is to be calculated by reference to the person’s actual average pensionable pay. (1) Where some or all of the person’s service, by virtue of which his pensionable service is reckonable, was part-time service, his — (a) ordinary pension under Part I, (b) short-service pension under Part II, (c) ill-health pension under Part III, (d) injury gratuity under Part VI (e) injury pension under Part VI, and (f) deferred pension under Part VII, as appropriate, shall be calculated in accordance with this Part. (2) (1) The amount of an award listed in paragraph 1 is— $$(A×(B+C))/60$ where— A is the amount of that award calculated under the relevant Part if the average pensionable pay was the pay the person would have received had he been a whole-time member of the fire brigade; B is the period in years of his pensionable service as a part-time member of the fire brigade; C is the period in years of his pensionable service as a part-time member of the fire brigade, expressed as a fraction, where the numerator is the total number of contractual hours during the part-time service and the denominator is the number of contractual hours for one year of whole-time service; and D is the period in years of his pensionable service$ (2) Neither (B + C) nor D shall exceed 30 years. (1) Where the person’s pensionable service is less than one year, the amount of the gratuity is that of his aggregate pension contributions. (2) Where the person’s pensionable service is one year or more, the amount of the gratuity is the greater of— (a) his aggregate pension contributions; and (b) 1/12th of his average pensionable pay multiplied by the period in years of his pensionable service. (3) Where the person ceased to serve after the beginning of the tax year in which he attains state pensionable age, the gratuity calculated in accordance with paragraph 1 or 2 shall be reduced by the capitalised value, as calculated by the Government Actuary, of any pension paid to him under article 89 (guaranteed minimum). (1) (1) Subject to Part IV, the amounts of the injury gratuity and the injury pension shall be calculated by reference to the Table below. (2) In the headings in the Table references to relevant service are references to service which either was, or would, but for an election under article 68 or a failure to elect under article 67, have been, reckonable as pensionable service

(2) (1) The amount of a person’s injury pension calculated in accordance with paragraph 1 shall be reduced by three quarters of the amount of any other pension calculated by reference to pensionable service reckonable by virtue of the period of service during which he received the qualifying injury or, where an election under article 68 had effect or a failure to elect under article 67, by the amount of any other pension which would otherwise have been so calculated. (2) For the purposes of sub-paragraph (1) any reduction of the other pension under article 21 or 23 (commutation and allocation) or under Part IX or by virtue of a pension debit shall be disregarded. (3) (1) In respect of any week for which the person is entitled to an additional benefit mentioned in sub-paragraph (2) the amount of his injury pension calculated in accordance with paragraph 1 shall, subject to sub-paragraph (6), be reduced by the amount of the benefit. (2) The additional benefits are— (a) so much of any disablement pension under section 103 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”) as relates to the qualifying injury, together with any relevant increase; (b) so much of any reduced earnings allowance under paragraph 11 of Schedule 7 to the 1992 Act as relates to the qualifying injury; and (c) until the material date, any benefit mentioned in sub-paragraph (3), together with any relevant increase. (3) The material date for the purposes of sub-paragraph (2)(c) is the first day after the person’s retirement which is not, or is deemed not to be, a day of incapacity for work within the meaning of section 31 or 33 of the 1992 Act or, as the case may be, a day on which he is incapable for work within the meaning of section 68 of the 1992 Act, and the benefits are— (a) any sickness benefit under section 31 of the 1992 Act; and (b) any invalidity pension under section 33 of the 1992 Act, including any additional component comprised in it in pursuance of section 55 of and Schedule 5 to the 1992 Act; and (c) any severe disablement allowance under section 68 of the 1992 Act. (4) In relation to the additional benefit mentioned in sub-paragraph (2)(a), relevant increases comprise any increase in the benefit attributable to an increase in the pension— (a) by way of unemployability supplement under paragraph 2 of Schedule 7 to the 1992 Act, excluding any increase under paragraph 3 of Schedule 7 in the supplement; or (b) under paragraph 4 or 6 of Schedule 7 to the 1992 Act, and so long as the person is receiving treatment as an in-patient at a hospital as a result of the qualifying injury, any increase in the pension under paragraph 10 of Schedule 7 to the 1992 Act (hospital treatment). (5) In relation to the additional benefits referred to in sub paragraph (2)(c), any increase under any provision of sections 80 to 93 of the 1992 Act (dependants) is a relevant increase. (6) Where the provisions governing scales of additional benefits have changed after the person ceased to be a regular fireman, the amount of the reduction in his injury pension in respect of any week on account of a particular benefit shall not exceed what it would have been if those provisions had not changed. (7) Where a person has become entitled to a disablement gratuity under section 103 of the 1992 Act in respect of the qualifying injury, this paragraph has effect as if he were entitled under that section during the relevant period to a disablement pension of the amount that would be produced by converting the gratuity into an annuity for that period; the relevant period is the period taken into account, in accordance with section 103 of the 1992 Act, for the purpose of making the assessment by reference to which the gratuity became payable. (4) No payment shall be made in respect of an injury pension for any week in which the aggregate reductions under paragraphs 2 and 3 equal or exceed the amount of the pension calculated in accordance with paragraph 1. (5) (1) This paragraph applies where a person who becomes entitled to an injury pension— (a) received the qualifying injury during a period of sickness which included lst April 1972 or ended before lst July 1973; and (b) is entitled to reckon less than 5 years' pensionable service, and the provisions as to calculation and payment that were contained in Article 15 (special pensions) of the Firemen’s Pension Scheme (Northern Ireland) 1971 (“the 1971 provisions”)[^f00059] would have been more favourable to him than those of paragraphs 1 to 4. (2) Where this paragraph applies— (a) paragraphs 1 to 4 shall not apply; and (b) the injury pension shall be calculated and payable as if the 1971 provisions had continued in operation and had applied in his case. (1) (1) Paragraph 2 has effect subject to Parts IV, VIII and IX. (2) In paragraph 2, A is the person’s average pensionable pay. (2) (1) The amount of a deferred pension is the lesser of— $(40×A)/60$ and— $$(B×C)/D$ where— B is the amount of the person’s notional retirement pension, C is the period in years of his pensionable service, and D is the period in years of his notional service.$ (2) A person’s notional retirement pension is— $$((A×E)/60)+(2×(A×F)/60)$ where— E is the period in years of his notional service up to 20 years, and F is the period in years by which his notional service exceeds 20 years.$ (3) A person’s notional service is the period in years that he would have been entitled to reckon as pensionable service if he had continued to serve until— (a) he could retire with a maximum ordinary pension (disregarding article 15(2)); or (b) he reached normal pension age, whichever is the earlier. (1) (1) Where, in respect of service as a regular fireman before 1st April 1980, a person had paid pension contributions at a rate of 6p a week less than the appropriate percentage of his pensionable pay (“reduced contributions”), the unsecured portion of any ordinary, short service, ill-health or deferred pension payable to him shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph. (2) Subject to sub-paragraphs (4) to (6), in the case of a person who elected to pay pension contributions at the lower rate under paragraph 36(3) of the Schedule to the Fire Services (Fire Officers and Firemen) Pensions Order (Northern Ireland) 1955[^f00060], the annual rate of the reduction is that obtained by multiplying the sum ascertained from the Table below by the length in years of the period of pensionable service in respect of which he paid reduced contributions (“the relevant period”).

(3) Subject to sub-paragraph (4), in any other case the annual rate of the reduction is that obtained by multiplying £l.70 by the length in years of the relevant period.
(4) The annual rate of reduction of a pension under this paragraph shall not in any case exceed £51.

(2) (1) This paragraph applies in the case of a person in receipt of an ordinary, short service, ill-health or deferred pension who has a period of former service, that is to say service or employment otherwise than as a regular fireman— (a) in respect of which he was subject to superannuation arrangements (“the relevant arrangements”); and (b) by reason of which he is entitled to reckon pensionable service for the purposes of the pension; and (c) the period of which includes a participating period of relevant employment (“the participating period”). (2) Where this paragraph applies the pension shall be reduced in relation to the participating period as if— (a) any material provision of the relevant arrangements were, with the necessary adaptations and modifications, contained in this paragraph; (b) the pension were payable under the relevant arrangements; and (c) any other period of service or employment by reason of which he is entitled to reckon pensionable service for the purposes of the pension were a period of non-participating employment at the end of which no payment in lieu of contributions falls to be made. (3) A material provision of the relevant arrangements is one— (a) which was in operation when the person left the former service; and (b) the effect of which is that pensions payable under the arrangements are to be reduced in connection with the operation of the National Insurance Act 1959[^f00061] or of any provision of the National Insurance Act (Northern Ireland) 1966[^f00062] relating to graduated contributions or graduated retirement benefit. (4) The Authority, in determining any question arising under sub-paragraphs (1) to (3) relating to a particular service or employment, shall be entitled to treat as conclusive any relevant certificate issued, with the agreement of the person concerned, by his employer in that service or employment. (5) Where for the purposes of the relevant arrangements the person was entitled to reckon service by reason of some previous service or employment, that previous service or employment shall be treated for the purposes of this paragraph as if it were part of the former service. (3) (1) Where a person is in receipt of an ordinary, short service or ill-health pension for the purposes of which he is entitled to reckon pensionable service by virtue of a period of employment as a regular fireman which is a participating period of relevant employment (“the participating period”), the unsecured portion of the pension shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph. (2) The annual rate of the reduction is that of the graduated retirement benefit which would, on the assumption that the person retired from regular employment on attaining state pensionable age, be payable to him in return for a payment in lieu of contributions in respect of the whole of the participating period, whether or not such a payment was in fact made. (4) (1) Where a person— (a) is in receipt of the secured portion of an ill-health pension the unsecured portion of which has been terminated in the circumstances mentioned in article 94; and (b) is also in receipt of an ordinary, short service, ill-health or deferred pension (“the second pension”) for the purposes of which he is entitled to reckon the period of pensionable service reckonable for the purposes of the ill-health pension, the unsecured portion of the second pension shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph. (2) The annual rate of the reduction is that of the secured portion of the ill-health pension. (1) In this Part “pension” means an ordinary, short service, ill-health or deferred pension and “regular service” means service as a regular fireman. (2) (1) Subject to sub-paragraph (2), this paragraph applies in the case of a man entitled to reckon pensionable service otherwise than— (a) by reason of regular service after 31st March 1972; or (b) by reason of regular service before lst April 1972, in respect of which he has paid pension contributions at a rate related to 6% of his pensionable pay, or (c) by virtue of article 62 (receipt of transfer value). (2) Where the man was a regular fireman to whom Article 53 or 54 of the 1973 Scheme applied (that is to say, where on lst October 1973 either he was in regular service or, having retired after 31st March 1972, he was entitled to a pension) and he last paid pension contributions before lst April 1972 at a rate related to 5% of his pensionable pay, this paragraph shall not apply unless— (a) he elected or agreed, under Article 53(2)(b) or (4)(a) or 54(2)(b) of the 1973 Scheme, that his pension be reduced; or (b) pensionable service became reckonable by him after 1st April 2006 by virtue of article 57 (previous service reckonable on payment). (3) Where this paragraph applies the man’s pension shall be reduced by the percentage specified in the second column of the Table in paragraph 5 opposite the number of completed years of relevant pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely— (a) pensionable service reckonable as mentioned in sub-paragraph (1); and (b) where (subject to articles 57(5) and 58(2)) he elected under Article 52(3) or 53(3) of the 1973 Scheme to pay further contributions or to make further payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972. (3) (1) Subject to sub-paragraph (2), this paragraph applies in the case of man entitled to reckon pensionable service otherwise than— (a) by reason of regular service after 31st March 1972; or (b) by virtue of article 62. (2) Where the man was a regular fireman to whom Article 53 or 54 of the 1973 Scheme applied, this paragraph shall not apply unless— (a) he elected or agreed, under articles 57(3)(b)or 57(4)(b) above or Article 54(3)(b) of the 1973 Scheme, that his pension be reduced; or (b) pensionable service became reckonable by him after 31st March 2006 by virtue of article 57. (3) Where this paragraph applies, the man’s pension shall be reduced by the percentage specified in the third column of the Table in paragraph 5 opposite the number of completed years of pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely— (a) pensionable service reckonable as mentioned in sub-paragraph (1); and (b) where (subject to articles 57(5) and 58(2)) he elected under Article 52(2) or 53(2) of the 1973 Scheme to pay additional contributions or to make an additional payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972. (4) In calculating the amount of a reduction in a pension under paragraph 2 or 3 no account shall be taken of any reduction in the amount of the pension under one or the other of those paragraphs or under article 21 or 23 (commutation and allocation) or Part VIII. (5) The following Table is the Table referred to in paragraphs 2 and 3.

(6) (1) Where a man entitled to an ordinary pension was, immediately before he retired, paying additional or further contributions in pursuance of an election under Article 52(2) or (3) of the 1973 Scheme, the annual amount of the ordinary pension shall, for the appropriate period, be reduced by the annual amount of those contributions immediately before his retirement, calculated by reference to his pensionable pay at that time. (2) The appropriate period is that for which the contributions would have remained payable had the man not retired. (3) No account shall be taken of any reduction under this paragraph for the purpose of calculating any other reduction in the pension under this Scheme. SCHEDULE 3 (1) (1) Subject to paragraph 2, the amount of an ordinary pension is the greater of— (a) half the amount of the base pension described in sub-paragraph (2); and (b) the amount of a requisite benefit pension calculated in accordance with Part V. (2) The base pension mentioned in sub-paragraph (1)(a) is— (a) where article 28(1)(a) applies, the ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died; (b) where article 28(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving; (c) where article 28(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and (d) where article 28(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension, disregarding, in each case, the provisions for reduction contained in article 21(9) (commutation), article 23(11) (allocation) and Parts VIII and IX of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account the provisions of Part IV of Schedule 2 (calculation of awards for part-time service). (2) For any period in respect of which the surviving spouse or civil partner so elects, the amount of the ordinary pension shall be calculated in accordance not with paragraph 1 but with article 52 (flat-rate award). (1) Subject to paragraph 2, the weekly amount of a special pension is 45% of the deceased’s average pensionable pay for a week. (2) (1) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount of special pension shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2. (2) In making the calculation mentioned in sub-paragraph (1), for the value of A there shall be substituted “A is the amount calculated under paragraph 1 of Part II of Schedule 3 if the average pensionable pay was the pay the deceased would have received if he had been a whole-time member of the fire brigade.”. (1) (1) For the purposes of this Part, half-rate service comprises— (a) pensionable service reckonable by virtue of service as a regular fireman after 31st March 1972; (b) pensionable service reckonable by virtue of article 62 (receipt of transfer value); (c) pensionable service reckonable by virtue of article 83; (d) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(3) of the 1973 Scheme or in calculating a reduction in pension under paragraph 3 of Part IX of Schedule 2; (e) the appropriate fraction of any longer period taken into account in calculating such a reduction; (f) the appropriate fraction of any pensionable service taken into account in calculating further contributions payable pursuant to an election under Article 52(3) of the 1973 Scheme which the deceased was continuing to pay as required by article 69 immediately before he retired; and— (g) any pensionable service taken into account in calculating a further payment by way of a lump sum made by him pursuant to an election under Article 53 of the 1973 Scheme. (2) For the purposes of this Part, mixed-rate service comprises— (a) pensionable service reckonable by virtue of service as a regular fireman in respect of which the deceased paid contributions at a rate related to 6% of his pensionable pay; (b) pensionable service falling within sub-paragraph (1)(a) to (c); (c) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(2), or of one the effect of which was preserved by Article 51, of the 1973 Scheme, or in calculating a reduction in pension under paragraph 2 of Part IX of Schedule 2; (d) the appropriate fraction of any longer period taken into account in calculating such a reduction; (e) the appropriate fraction of any pensionable service taken into account in calculating additional contributions payable pursuant to an election under Article 52(2), or to one the effect of which was preserved by Article 51, of the 1973 Scheme which the deceased was continuing to pay as required by article 69 immediately before he died; and (f) any pensionable service taken into account in calculating an additional payment by way of a lump sum made by him pursuant to an election under Article 53(3) of the 1973 Scheme. (3) For pensionable service falling within sub-paragraph (1)(e) or sub-paragraph (2)(d) the appropriate fraction is— $$(A/B)$ where— A is the period of the deceased’s actual service after the material date, and B is the period of actual service he would have had if (irrespective of the date of his death) he had not retired until entitled to an ordinary pension, or until he could have been required to retire on account of age, whichever is the earlier.$ (4) The material date is— (a) for the purposes of sub-paragraph (1)(e), 31st March 1972; and (b) for the purposes of sub-paragraph (2)(d), 25th August 1966. (5) For pensionable service falling within sub-paragraph (1)(f) or (2)(e) the appropriate fraction is— $$(C/D)$ where— C is the period during which the contributions were paid, and D is the period specified in sub-paragraph (6).$ (6) The period is the greater of— (a) 5 years; and (b) 25 years less the period of pensionable service the deceased was entitled to reckon on the relevant date. (7) The relevant date is— (a) where the deceased last served as a regular fireman before lst October 1978, the date on which he elected to pay the contributions; and (b) in any other case, the date from which the contributions became payable. (8) The periods mentioned in sub-paragraphs (3) and (6)(b) are to be counted in complete years and months. (2) (1) Subject to sub-paragraph (3), the amount of the surviving spouse’s or civil partner’s accrued pension is the total of— (a) 1/6th of the deceased’s deferred pension multiplied by the appropriate fraction of his half-rate service; and (b) 1/3rd of his deferred pension multiplied by the appropriate fraction of his mixed-rate service. (2) The appropriate fraction is— $$(A/B)$ where— A is the deceased’s half-rate or, as the case may be, mixed rate service, and B is all the pensionable service he was entitled to reckon.$ (3) In calculating the deceased’s deferred pension for the purposes of this paragraph account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of— (a) article 19(5) (restriction on payment); or (b) article 21(9) or 23(11) or Part VIII or IX of Schedule 2 (reduction in various circumstances). (3) (1) Subject to sub-paragraphs (2) and (3), for any period in respect of which a surviving spouse or civil partner so elects, the amount of the accrued pension shall be calculated in accordance not with paragraphs 1 and 2 but with article 52 (flat rate award). (2) This paragraph does not apply where the pensionable service reckonable in calculating the deceased’s deferred pension was— (a) if he became entitled to the pension before 6th April 1988, less than 5 years; and (b) in any other case, less than 2 years. (3) This paragraph does not apply where an election made by the deceased under article 68 had effect at the time of his death. (1) (1) Where the surviving spouse or civil partner would otherwise have been entitled to an ordinary pension under article 28 or a special award under article 29, the amount of the pension under article 32 shall, subject to sub-paragraph (2), be calculated in accordance with paragraph 1 of Part I in the same way as that of an ordinary pension. (2) For the purposes of this paragraph, paragraph 1 of Part I has effect— (a) as if the reference in sub-paragraph (1)(a) to the base pension were a reference to the appropriate proportion of the base pension; and (b) where the surviving spouse or civil partner would otherwise have been entitled to a special award under article 29, as if the base pension were the ill-health pension to which the deceased would have been entitled if he had, when he ceased to serve, retired because he was disabled in circumstances entitling him to such a pension. (2) (1) Where the surviving spouse or civil partner would otherwise have been entitled to an accrued pension under article 31, the amount of the pension under article 32 shall, subject to sub-paragraph (2), be calculated in accordance with Part III in the same way as that of an accrued pension. (2) For the purposes of this paragraph, paragraph 2 of Part III has effect as if references to the deceased’s deferred pension were references to the greater of— (a) the appropriate proportion of the deferred pension; and (b) subject to paragraph (3), 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978 (his “relevant pensionable service”). (3) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount at sub-paragraph (2)(b) shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2. (4) In making the calculation mentioned in sub-paragraph (3), for the value of A there shall be substituted “A is the amount calculated under paragraph 2(2)(b) of Part IV of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire brigade” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted. (3) The appropriate proportion mentioned in paragraphs 1 and 2 is the proportion which the deceased’s relevant pensionable service bears to his total pensionable service. (1) Subject to paragraph 2, the amount of a requisite benefit pension is 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978. (2) Where some or all of the deceased’s service , which is reckonable as pensionable service, was part-time service, the amount of a requisite benefit pension shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2. (3) In making the calculation mentioned in paragraph 2, for the value of A there shall be substituted “A is the amount calculated under paragraph 1 of Part V of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire brigade” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted. SCHEDULE 4 (1) (1) Subject to paragraphs 2 and 3, the amount of an ordinary allowance is the appropriate percentage of the base pension described in sub-paragraph (4). (2) Where one of the child’s parents is alive— (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 18.75; and (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 37.5 divided by the number of allowances. (3) In respect of any period during which neither of the child’s parents is alive— (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 25; and (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 50 divided by the number of allowances. (4) The base pension mentioned in sub-paragraph (1) is— (a) where article 38(1)(a) applies, the ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died; (b) where article 38(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving; (c) where article 38(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and (d) where article 38(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension, disregarding, in each case, the provisions for reduction contained in article 21(9) (commutation), article 23(11) (allocation) and Parts VIII and IX of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account of Part IV of Schedule 2 (calculation of awards for part-time service). (2) (1) Where— (a) the deceased died while entitled to a pension other than a deferred pension; and (b) a surviving spouse’s or civil partner’s ordinary pension is payable; and (c) in respect of any week the survivor’s benefit rate would otherwise exceed the final pension rate, any children’s ordinary allowances calculated in accordance with paragraph 1 shall be reduced by the factor necessary to secure that the survivors' benefit rate equals the final pension rate. (2) The survivors' benefit rate is the aggregate of the rates of the spouse’s or civil partner’s ordinary pension and the children’s ordinary allowances calculated in accordance with paragraph 1, and the final pension rate is the rate at which the deceased’s pension was last payable, disregarding any reduction in it except a reduction under article 21(9) (commutation), article 23(11) (allocation) or paragraph 2 of Part VI of Schedule 2 (reduction in injury award). (3) For any period in respect of which a person to whom a child’s ordinary allowance which would otherwise fall to be calculated in accordance with paragraph 1 is paid so elects, the amount of the allowance shall be calculated in accordance not with paragraph 1 but with article 52 (flat-rate award). (1) Subject to paragraph 4, the amount of a special allowance is the appropriate percentage of the deceased’s average pensionable pay. (2) Where one of the child’s parents is alive— (a) if fewer than 5 special allowances are payable in respect of the death, the appropriate percentage is 10; and (b) if 5 or more special allowances are payable, the appropriate percentage is 40 divided by the number of allowances. (3) In respect of any period during which neither of the child’s parents is alive— (a) if fewer than 5 special allowances are payable in respect of the death, the appropriate percentage is 20; and (b) if 5 or more special allowances are payable, the appropriate percentage is 80 divided by the number of allowances. (4) (1) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount of a requisite benefit pension shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2. (2) In making the calculation mentioned in sub-paragraph (1), for the value of A there shall be substituted “A is the amount calculated under paragraphs 1 to 3 of Part II of Schedule 4 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire brigade”. (1) (1) Subject to sub-paragraph (2) and to paragraphs 2 to 5 the amount of an accrued allowance shall be calculated in accordance with paragraphs 1 and 3 of Part I as if it were an ordinary allowance to which the child was entitled. (2) Where an election made by the deceased under article 68 had effect at the time of his death, paragraph 3 of Part I (election for flat-rate allowance) does not have effect for the calculation under this Part of an accrued allowance. (2) Except where paragraph 3 applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the deceased’s deferred pension. (3) (1) This paragraph applies where the deceased was the child’s father and was entitled to reckon pensionable service otherwise than by virtue of— (a) service as a regular fireman after 31st March 1972; or (b) article 83 (servicemen). (2) Where this paragraph applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the appropriate proportion of the deceased’s deferred pension. (3) The appropriate proportion is that which his half-rate service bears to his total pensionable service. (4) In calculating the deceased’s deferred pension for the purposes of paragraph 2 or 3 account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of— (a) article 19(5) (restriction on payment); or (b) article 21(9) or 23(11) or Part VIII or IX of Schedule 2 (reduction in various circumstances). (5) Where one of the parents is alive and in respect of any week the aggregate of— (a) the surviving spouse’s or civil partner’s accrued pension; and (b) the accrued children’s allowances, exceeds the rate at which the deceased’s deferred pension was last payable, or would have been payable if he had attained the age of 60 (“the final pension rate”), the allowances shall be reduced by the factor necessary to secure that the aggregate equals the final pension rate. (1) (1) Subject to sub-paragraph (2), this Part applies where a child entitled to an allowance under article 38, 39 or 41 (“the relevant allowance”)— (a) is undergoing full-time vocational training within the meaning of article 42; and (b) is receiving in respect of that training remuneration at an annual rate which exceeds the rate specified in paragraph 3(l) (“the specified rate”). (2) Where the deceased died or ceased to be a regular fireman before 10th October 1983, this Part applies only when the child has attained the age of 19. (2) (1) Where this Part applies— (a) if the amount by which the annual rate of the remuneration exceeds the specified rate (“the excess remuneration”) is the same as or larger than the effective amount of the relevant allowance, the allowance shall not be paid; and (b) in any other case, the amount of the relevant allowance shall be reduced by that of the excess remuneration. (2) Where other children are also entitled to allowances and one of the relevant provisions, that is to say paragraph 1(2)(b) and (3)(b) of Part I and paragraphs 2(b) and 3(b) of Part II applies— (a) where sub-paragraph (1)(a) applies, each of the other allowances shall be re-calculated as if there were no entitlement to the relevant allowance; and (b) where sub-paragraph (1)(b) applies, each of the other allowances shall be increased by the amount of the excess remuneration divided by the number of those allowances. (3) Notwithstanding anything in sub-paragraph (2)— (a) no child shall by virtue of that sub-paragraph receive an allowance greater than that to which he would be entitled if no relevant provision applied in his case; and (b) the total of the effective amounts of the allowances to be paid under a relevant provision shall not by virtue of that sub-paragraph exceed what would otherwise have been payable under the relevant provision. (3) (1) The specified rate is the annual rate (rounded up to the nearest £1) at which an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971 (“the 1971 Act”), would for the time being be payable if it had begun, and first qualified for increases under the 1971 Act, on 1st June 1972 and had been payable at an annual rate of £250. (2) The effective amount of an allowance is its amount together with that of any increase in it under the 1971 Act. SCHEDULE 5 (1) Subject to paragraphs 2 and 3, the amount of the pension— (a) while a surviving spouse or civil partner is alive, is 20%; and (b) in any other case, is 45%, of the deceased’s average pensionable pay. (2) (1) For any week for which the total of— (a) any spouse’s or civil partner’s special pension; and (b) any child’s special allowance, equals or exceeds the amount of the deceased’s average pensionable pay for a week, no dependent relative’s special pension is payable. (2) For any week for which the total of the special pension and— (a) any widow’s or civil partner’s special pension; and (b) any child’s special allowances, would exceed the amount of the deceased’s average pensionable pay for a week, the dependent relative’s special pension shall be reduced so that the total does not exceed that amount. (3) (1) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount of the deceased’s average pensionable pay shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2. (2) In making the calculation mentioned in sub-paragraph (1), for the value of A there shall be substituted— - A is the average pensionable pay the deceased would have received had he been a whole-time member of the fire brigade. SCHEDULE 6 (1) (1) Subject to sub-paragraphs (2) to (4), an amount which a person undertakes to pay in accordance with this paragraph shall be paid by such regular instalments as will secure that the whole of the amount has been paid within a period of 5 years and before he reaches normal pension age; the instalments are payable to the Authority which may deduct them from his pay. (2) The person may at any time discharge his liability in whole or part by paying to the Authority the whole or, as the case may be, a part of the balance then outstanding. (3) If before he has paid the whole of the amount he— (a) retires and does not become entitled to an award other than one under article 20 (repayment of aggregate pension contributions); or (b) dies, any balance then outstanding shall be treated as having been paid. (4) If before he has paid the whole of the amount he retires and becomes entitled to an award other than one under article 20, the Authority may deduct the balance then outstanding from payments of any award payable to him. (2) (1) Subject to sub-paragraph (2), the sum referred to in article 57(3)(c) is $A×B×C$, where— - A is the person’s annual pensionable pay at the time when he again became a regular fireman or if he is a part-time member of the fire brigade, the annual pensionable pay he would have received had he been a whole-time member, - B is the factor ascertained from the Table by reference to his age at that time, and - C is the number of complete years he was entitled to reckon as pensionable service when he retired.

(2) The sum calculated in accordance with sub-paragraph (1) shall be reduced by half of any amount which, if article 57(1) had applied and a sum had been payable under article 63 (transfer payments between fire authorities), would for the purpose of calculating that sum have constituted (C × D) in the formula set out in paragraph 2 of Part III.

(1) (1) If the previous scheme is a club scheme, the period reckonable as pensionable service is one equal to the period that would enable the Authority to pay a transfer value, calculated on the cash equivalent basis, of the same amount as the sum received. (2) A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 93(1) of the Pension Schemes (Northern Ireland) Act 1993[^f00063] for the calculation of cash equivalents. (3) In calculating the period any sum representing interest that is included in the transfer value received is not to be taken into account. (2) (1) Subject to paragraph 3, if the previous scheme is not a club scheme the period reckonable as pensionable service is that specified in sub-paragraph (2). (2) The period is— $$((A+B+C)/(D+E))years$ where— A is the amount of the transfer value divided by the market level indicator for the month in which the material date occurred, B is any amount in respect of graduated National Insurance modification notified by the scheme managers of the previous scheme, C is 52 times the amount in respect of the person’s guaranteed minimum multiplied by the minimum pension factor, D is 1/45th of the rate of his annual pensionable pay at the material date multiplied by the pension factor, and E is 1/90th of the rate of his annual pensionable pay at the material date multiplied by the surviving spouse’s or civil partner’s pension factor.$ (3) The market level indicator for a month is to be ascertained from tables provided by the Government Actuary by reference to— (a) the person’s age at the material date; and (b) the average gross redemption yield on the first working day of the month, ascertained from the FT-Actuaries Share indices published in the Financial Times newspaper, on British Government index-linked stocks redeemable after 5 years or more, assuming inflation at 5 per cent (interpolating where that yield is not an integral percentage). (4) The amount in respect of the person’s guaranteed minimum is $F+G$, where— - F is so much of his guaranteed minimum as is attributable to service before 6th April 1988, and - G is half of so much of it as is attributable to service after 5th April 1988. (5) The material date— (a) if the transfer value was received within 12 months after the date on which the person became a regular fireman, is that date; and (b) in any other case, is the date on which the transfer value was received. (6) The factors are to be ascertained from tables provided by the Government Actuary by reference to the person’s age on the material date. (3) If— (a) the previous scheme is not a club scheme; and (b) the person became a regular fireman before lst January 1986, the period reckonable as pensionable service is one calculated as if paragraphs 1 to 4 of Part II of Schedule 7 to the 1973 Scheme and Part III of that Schedule, as in operation on 31st March 2006, had continued in operation. (4) In this Part— (a) annual pensionable pay, in the case of a part-time member of the fire brigade, is the pay the person would have received had he been a whole-time member; and (b) periods of reckonable pensionable service shall be treated as periods of whole-time service. (1) Subject to paragraphs 4, 5, 7 and 8, the sum payable is the total of the basic element and the spouse’s or civil partner’s element. (2) The basic element is $(A×B)-(C×D)$, where— - A is the annual amount of the deferred pension to which the person would have been entitled had he become entitled to one on retiring from the first brigade (“the notional pension”), - B is the pension factor, - C is any annual amount by which such a deferred pension would have been reduced at state pensionable age under paragraphs 1 to 3 of Part VIII of Schedule 2, and - D is the National Insurance factor. (3) The spouse’s or civil partner’s element is $E×F$, where— - E is the annual amount of the accrued pension to which a surviving spouse or civil partner would become entitled on the death of a person entitled to a deferred pension equal to the notional pension, and - F is 4 in the case of a man and 1.1 in the case of a woman. (4) (1) If when he retired from the first brigade the person had a guaranteed minimum in relation to a pension provided by this Scheme, the sum calculated in accordance with paragraphs 1 to 3 is reduced by $G×H$, where— - G is 52.18 times the guaranteed minimum, and - H is the minimum pension factor. (2) If a contributions equivalent premium has been paid in respect of the person and has not been repaid, the sum calculated in accordance with paragraphs 1 to 3 is reduced by the amount of that premium. (5) If— (a) the person had undertaken to make payments in accordance with paragraph 1 of Part I; and (b) not all the instalments had been paid when he retired from the first brigade, the sum calculated in accordance with paragraphs 1 to 3 is reduced by the actuarial equivalent of the unpaid instalments calculated, in accordance with tables provided by the Government Actuary, by reference to the amount of each instalment, the interval at which instalments were payable and the number of unpaid instalments. (6) (1) The factors referred to in paragraphs 2 and 4 are to be ascertained from the Table by reference to the person’s age on retiring from the first brigade.

(2) In the case of a pension debit member, the sum payable is reduced in accordance with such guidance as is provided for that purpose by the Government Actuary.

(7) If payment is not made within 6 months after the person retired from the first brigade, the sum calculated in accordance with paragraphs 1 to 6 is increased by adding to it interest at 9 per cent per annum, compounded with 3-monthly rests, for the period of 3 months beginning on the date of the retirement and for each subsequent complete period of 3 months before the date of payment. (8) In making any calculation for the purpose of this part any reduction of pensionable pay during — (a) sick leave; (b) stoppage by way of punishment; (c) paid maternity, adoption and paternity leave; (d) unpaid ordinary maternity or ordinary adoption leave; (e) unpaid ordinary maternity leave, additional maternity leave or additional adoption leave where contributions have been paid under article 67 shall be disregarded. (1) A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 93(1) of the Pension Schemes (Northern Ireland) Act 1993 for the calculation of cash equivalents. (2) Where— (a) a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme; or (b) a transfer value is payable to the scheme managers of an approved scheme which is not a club scheme and none of the service to which it relates is service before lst October 1990, and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis. (3) Where— (a) a transfer value is payable to the scheme managers of an approved scheme which is not a club scheme; and (b) the service to which it relates includes service before lst October 1990; and (c) no right to a cash equivalent was acquired, the amount of the transfer value is the total of $A and the greater of B and C$, where— - A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 30th September 1990, - B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before lst October 1990, and - C is a notional transfer payment, calculated in accordance with Part III, in respect of his service before lst October 1990. (4) Where— (a) a transfer value is payable to the scheme managers of an approved scheme which is not a club scheme; and (b) the service to which it relates includes service before lst October 1990, and (c) a right to a cash equivalent was acquired, the amount of the transfer value is $D-E$, where— - D is the transfer value that would have been payable if paragraph 3 had applied, and - E is the amount of the cash equivalent. (5) (1) Where— (a) a transfer value is payable to the scheme managers of a personal pension scheme; and (b) a right to a part cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis as if the person’s service as a regular fireman had ended with 5th April 1988. (2) In the case of a pension debit member, the sum payable is reduced in accordance with such guidance as is provided for that purpose by the Government Actuary. (6) In the case of a pension debit member, the sum payable is reduced by such amount as is calculated in accordance with such guidance as is provided for the purpose by the Government Actuary. SCHEDULE 7 (1) A war service election is an election that additional pensionable service is to become, or to be treated as having become, reckonable by virtue of a period of war service. (2) (1) A war service election is to be made by giving written notice to the Authority. (2) The notice must specify whether the additional pensionable service is to be reckonable— (a) for all purposes except those of calculating a surviving spouse’s pension or child’s allowance; or (b) for all purposes. (1) (1) For the purposes of this Part a person’s war service is, subject to sub-paragraph (2), the period of his whole-time service after 2nd September 1939 but before lst July 1950, while 18 years old or older, in the armed forces of the Crown, in the merchant navy or the mercantile marine, or in any of the women’s services that were specified in Schedule 1 to the Superannuation Act 1946[^f00064]. (2) A person’s war service does not include any period— (a) in respect of which any non-effective pay or excess remuneration has been received by him and not repaid; or (b) by virtue of which any armed forces pension or retired pay is payable to him in pursuance of any Royal Warrant or other instrument otherwise than in respect of disablement; or (c) by virtue of which he is entitled to reckon any period as pensionable service otherwise than under this Part; or (d) which he has reckoned or had the opportunity to reckon for the purposes of a public service pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993. (3) For the purposes of sub-paragraph (2)(a)— (a) “non-effective pay” includes naval, military and air force pensions, retired pay, and gratuities (other than war gratuities to which section 23 of the Finance (No. 2) Act 1945[^f00065] applied); and (b) “excess remuneration” means, in relation to a retired officer of the armed forces of the Crown who is re-employed in those forces, any service pension drawn in respect of such period of re-employment or any addition to the normal pay attaching to the post in which the officer is re-employed which is granted by reason of the officer’s former employment in those forces, and the Authority shall be entitled to rely on a certificate, signed by a duly authorised officer of the Ministry of Defence, that non-effective pay or excess remuneration was, or was not, paid in respect of any period and as to the sufficiency of any repayment. (2) This Part applies in the case of a person with war service who— (a) after the end of his war service and before lst July 1950 served as a member of the brigade; and (b) is, or was immediately before his death, entitled to reckon pensionable service by virtue of his service before that date, and in this Schedule “qualified fireman” means a person in whose case this Part applies. (3) (1) Where this Part applies a war service election may be made by the qualified fireman. (2) The notice of election must specify the period of war service by virtue of which the additional pensionable service is to be reckonable (“the specified period”). (3) The notice must be given not earlier than 3 months before his intended retirement nor later than 3 months (or such longer period as the Authority may allow) after his retirement, and if— (a) he dies while serving as a regular fireman; or (b) he retires more than 3 months after the notice was given, the election does not take effect. (4) Subject to sub-paragraph (5) and to Part V, where— (a) an election has taken effect; and (b) the payment conditions in paragraph 4 are satisfied, the qualified fireman shall be treated as having been entitled, immediately before his retirement to reckon as pensionable service for the purposes specified in the notice (“the specified purposes”) a period equal to half the specified period. (5) Where— (a) the period specified in the notice is the whole of his war service; and (b) a shorter period would produce the benefits sought, the shorter period shall be substituted as the specified period. (4) (1) Subject to sub-paragraphs (8) and (9), the payment conditions are satisfied if the required amount is paid to the Authority within the appropriate period, or such longer period as the Authority may allow. (2) Where the qualified fireman— (a) has commuted a portion of his pension for a lump sum equal to or greater than the required amount; and (b) has not been paid the lump sum; and (c) instructs the Authority in writing to deduct the required amount from the lump sum, the required amount is to be treated as having been paid when the instruction was given. (3) The required amount is— (a) where the specified purposes are those mentioned in paragraph 2(3)(a) of Part I, the basic amount calculated in accordance with sub-paragraph (4); and (b) where the specified purposes are those mentioned in paragraph 2(3)(b) of Part I, the total of the basic amount and the additional amount calculated in accordance with sub-paragraph (5) or, as the case may be, sub-paragraphs (5) and (6). (4) The basic amount is $£A+B$, where— - A is one seventh of 0.225 times the number of days of additional pensionable service, and - B is interest on A at three and a half per cent per annum, compounded with yearly rests, from lst July 1950 to the date of payment, or if earlier, the date of the qualified fireman’s death. (5) Subject to sub-paragraph (6), the additional amount is half the amount by which the actuarial value of the hypothetical pension, calculated in accordance with tables prepared by the Government Actuary, is increased by virtue of the additional pensionable service; the hypothetical pension is the pension that would have been payable to a surviving spouse entitled to such a pension if — (a) the qualified fireman had died on the date of his retirement; and (b) article 51 (increase during first 13 weeks) had not applied. (6) Where the qualified fireman is, or on retirement will be, entitled to a deferred pension, the additional amount calculated in accordance with sub-paragraph (5) is increased by adding to it interest at three and a half per cent per annum, compounded with yearly rests, from lst July 1950 to the date of payment or, if earlier, the date of his death. (7) The appropriate period for payment of the required amount is one of 3 months beginning on the date on which notice of the election was given. (8) Where the qualified fireman is entitled to a deferred pension which has not come into payment within the appropriate period, the payment conditions are satisfied if the required amount is paid to the Authority within 3 months after the date on which the pension comes into payment. (1) (1) This Part applies in the case of a person who at the material time— (a) either was serving as a regular fireman or had retired with an entitlement to a pension; and (b) was entitled to reckon pensionable service for the purposes of the Firemen’s Pension Scheme in operation at that time by virtue of a period of qualifying service; and (c) was not entitled under the war service provisions of the scheme applicable to his qualifying service (the “qualifying scheme”) to reckon service for pension purposes by virtue of his qualifying service, but would have been so entitled if he had remained in that scheme until the material time. (2) The material time— (a) where the person died or retired before lst April 1978, is immediately before his death or retirement, whichever is the earlier; and (b) in any other case, is lst April 1978. (3) For the purposes of this Part— (a) qualifying service is service or employment described in sub-paragraph (6); (b) the war service provisions of a qualifying scheme are provisions analogous to those of Part II, and those of Part V as they apply to a qualified fireman; and (c) “war service” has the same meaning as in the war service provisions of the qualifying scheme. (4) The Authority— (a) may require that any claim that paragraph l(l)(c) is satisfied, and as to the duration of the person’s war service, be supported by a certificate given by or on behalf of the scheme managers of the qualifying scheme; and (b) are entitled to rely on such a certificate. (5) Where this Part would be capable of applying by virtue of more than one period of qualifying service it applies by virtue only of the first such period, and the others are to be disregarded. (6) Qualifying service comprises— (a) Northern Ireland fire service, that is to say, service pensionable in pursuance of the Firemen’s Pension Scheme from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00066] or section 17 of the Fire Services Act (Northern Ireland 1969[^f00067] or, as respects the Belfast Fire Brigade, the Scheme so in force under section 13 of the said Act of 1950 or section 26 of the said Act of 1969; (b) police service, that is to say, service pensionable in pursuance of an order or regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949[^f00068] or section 25 of the Police Act (Northern Ireland) 1970[^f00069]; (c) service in health and personal social services in Northern Ireland, that is to say, service pensionable in pursuance of regulations from time to time in force under section 61 of the Health Services Act (Northern Ireland) 1948[^f00070], section 67 of the Health Services Act (Northern Ireland 1971[^f00071] and Schedule 8 thereto, or Article 12 of the Superannuation (Northern Ireland) Order 1972[^f00072]; (d) Northern Ireland teaching service, that is to say, service pensionable in pursuance of a scheme comprised in, or in regulations or rules from time to time in force under Article 11 of the Superannuation (Northern Ireland) Order 1972 or the Teachers' Superannuation Acts (Northern Ireland) 1950 to 1967[^f00073] or a 1923 Act Scheme (within the meaning assigned to that expression by section 1 of the Teachers' Superannuation Act (Northern Ireland) 1950; (e) Northern Ireland local government service, that is to say, service pensionable in pursuance of regulations from time to time in force under section 2 of the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00074] or Article 9 of the Superannuation (Northern Ireland) Order 1972; (f) police service in Great Britain, that is to say, service pensionable in pursuance of the Police Pensions Regulations from time to time in force under sections 1, 3 and 4 of the Police Pensions Act 1976[^f00075]; (g) teaching service in Great Britain, that is to say service pensionable in pursuance of regulations from time to time in force under section 9 of the Superannuation Act 1972[^f00076], the Teachers' Superannuation (Scotland) Act 1968[^f00077], the Teachers' Superannuation Act 1967[^f00078], the Teachers' Superannuation Act 1965[^f00079], section 102 of the Education (Scotland) Act 1962[^f00080] or under the Teacher’s (Superannuation) Act 1925[^f00081], or under a scheme comprised in a Teachers' Superannuation Scheme (within the meaning assigned to that expression by section 145(47) of the said Act of 1962) from time to time in force; (h) National Health Service in Great Britain, that is to say, service pensionable in pursuance of regulations from time to time in force under section 10 of the Superannuation Act 1972, section 67 of the National Health Service Act 1946[^f00082] or section 66 of the National Health Service (Scotland) Act 1947[^f00083]; (i) Local Government service in Great Britain, that is to say, service pensionable— (i) under the Local Government Superannuation Act 1937[^f00084] (“the 1937 Act”) or the Local Government Superannuation (Scotland) Act 1937[^f00085] or in pursuance of regulations from time to time in force under the Local Government Superannuation Act 1953[^f00086] or section 7 of the Superannuation Act 1972[^f00087] (“the 1972 Act”); or (ii) under a local Act scheme within the meaning of the 1937 Act or the 1972 Act. (2) A person in whose case this Part applies may, if the Authority consents, make a war service election. (3) (1) Subject to Part V, where an election is made under paragraph 2 to the person making it shall be treated as having been entitled, immediately before his retirement or, as the case may be, his death while serving, to reckon for the purposes of the Firemen’s Pension Scheme in operation at that time an additional period of pensionable service equal to the appropriate percentage of his war service. (2) The appropriate percentage where the qualifying service is— (a) police service or Great Britain police or fire service, is 47.75; (b) service in health and personal social services or National Health service in Great Britain or local government service or Great Britain local government service, is 35.25; and (c) teaching service or Great Britain teaching service, is 34.875. (1) (1) This Part applies in the case of a person— (a) who at the material time either was serving as a regular fireman or had retired with an entitlement to a pension; and (b) who had war service within the meaning of a public service pension scheme; and (c) in respect of whom there has been paid to the appropriate fire authority a transfer value which took account of service or employment in which he was subject to that scheme; and (d) who by virtue of that transfer value was at the material time entitled to reckon pensionable service for the purposes of the Firemen’s Pension Scheme in operation at that time; and (e) in respect of whom there has been paid to the appropriate fire authority an additional transfer value calculated by reference to his war service. (2) Where a transfer value paid was calculated partly by reference to war service and partly by reference to other service, so much of it as is referable to war service shall for the purposes of sub-paragraph (1)(e) be treated as an additional transfer value. (3) The material time— (a) where the person died or retired before lst April 1978, is immediately before his death or retirement, whichever is the earlier; and (b) in any other case; is lst April 1978. (4) The public service pension schemes are the Universities Superannuation Scheme and any occupational pension scheme which— (a) cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department; and (b) does not relate to service falling within paragraph 1(6) of Part III. (2) A person in whose case this Part applies may, if the appropriate fire authority consent, make a war service election. (3) (1) Subject to Part V, where an election is made under paragraph 2 the person making it shall be treated as having been entitled immediately before his retirement, or as the case may be his death while serving, to reckon for the purposes of the Firemen’s Pension Scheme in operation at that time an additional period of pensionable service calculated in accordance with sub-paragraphs (2) and (3). (2) The period is— $$(A/B)years$ where— A is the basic transfer value, and B is his adjusted pensionable emoluments multiplied by one and 1/3rd.$ (3) The basic transfer value is the additional transfer value received less any amount representing compound interest, and the adjusted pensionable emoluments are the product of— (a) the annual value of the emoluments (including averaged emoluments and any element for pensions increase) in relation to which the additional transfer value was calculated; and (b) the age factor ascertained from the Table.