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

(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 1946⁶⁴. (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 1945⁶⁵ 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) 1950⁶⁶ or section 17 of the Fire Services Act (Northern Ireland 1969⁶⁷ 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 1949⁶⁸ or section 25 of the Police Act (Northern Ireland) 1970⁶⁹; (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) 1948⁷⁰, section 67 of the Health Services Act (Northern Ireland 1971⁷¹ and Schedule 8 thereto, or Article 12 of the Superannuation (Northern Ireland) Order 1972⁷²; (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 1967⁷³ 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) 1950⁷⁴ 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 1976⁷⁵; (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 1972⁷⁶, the Teachers' Superannuation (Scotland) Act 1968⁷⁷, the Teachers' Superannuation Act 1967⁷⁸, the Teachers' Superannuation Act 1965⁷⁹, section 102 of the Education (Scotland) Act 1962⁸⁰ or under the Teacher’s (Superannuation) Act 1925⁸¹, 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 1946⁸² or section 66 of the National Health Service (Scotland) Act 1947⁸³; (i) Local Government service in Great Britain, that is to say, service pensionable— (i) under the Local Government Superannuation Act 1937⁸⁴ (“the 1937 Act”) or the Local Government Superannuation (Scotland) Act 1937⁸⁵ or in pursuance of regulations from time to time in force under the Local Government Superannuation Act 1953⁸⁶ or section 7 of the Superannuation Act 1972⁸⁷ (“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.

(1) (1) This paragraph applies where— (a) under paragraph 3(3) of Part II the Authority allows notice of a war service election to be given more than 3 months after the qualified fireman’s retirement but are not satisfied that the delay was due to circumstances beyond his control; or (b) under paragraph 2 of Part III or paragraph 2 of Part IV it consents to the making of a war service election but are not satisfied that the person’s failure to give notice under Article 8 of the Firemen’s Pension Scheme (War Service) Order (Northern Ireland) 1980⁸⁸ as modified by Article 9(l) of the Firemen’s Pension Scheme (War Service) (Transferees) Order (Northern Ireland) 1988⁸⁹ was due to such circumstances. (2) Where this paragraph applies— (a) the additional pensionable service becomes reckonable only from the date on which the notice was received; and (b) in a case falling within sub-paragraph (1)(a), paragraphs 5 and 6 do not apply; and (c) in a case of falling within sub-paragraph (1)(b), paragraph 5 does not apply. (2) (1) This paragraph applies where a qualified fireman dies, leaving a surviving spouse— (a) while serving and before becoming entitled under paragraph 3 of Part II to make a war service election; or (b) while so entitled but without having made an election; or (c) having made an election specifying only the purposes mentioned in paragraph 2(2)(a) of Part I. (2) This paragraph also applies where a person in whose case Part III or IV applies dies, leaving a surviving spouse— (a) while serving and without having made an election under the Part in question or under the other provisions referred to in paragraph l(l)(b); or (b) having made an election specifying only the purposes mentioned in paragraph 2(2)(a) of Part I. (3) In a case falling within sub-paragraph (1)(a) or (b) the surviving spouse may elect that the deceased is to be taken to have made a war service election specifying— (a) the purposes mentioned in paragraph 2(2)(b) of Part I; and (b) the period of war service specified in the spouse’s notice of election. (4) The surviving spouse— (a) in a case falling within sub-paragraph (1)(c) may; and (b) in a case falling within sub-paragraph (2) may if the Authority consents, elect that the deceased is to be taken to have made a war service election specifying the purposes mentioned in paragraph 2(2)(b) of Part I. (5) Notice of an election under this paragraph must be given within 3 months, or such longer period as the Authority may allow, after the death. (6) In a case falling within sub-paragraph (1), in relation to an election under this paragraph, paragraph 3(4) of Part II has effect with the substitution for the reference to the qualified fireman’s retirement of a reference to his death, and paragraph 4 of Part II has effect with the substitution— (a) for the hypothetical pension described in paragraph 4(5) of Part II, of the surviving spouse’s pension; and (b) for the date mentioned in paragraph 4(7) of Part II, of the date on which notice of the election under this paragraph was given. (3) For the purposes of Part IX of Schedule 2 (reduction of pension related to up-rating of widow’s pension) the additional pensionable service reckonable by virtue of a war service election or an election under paragraph 2 shall be disregarded. (4) (1) This paragraph applies where a qualified fireman or a person in whose case Part III or Part IV applies has died and— (a) a surviving spouse is entitled under article 31 to an accrued pension; or (b) a child is entitled under article 41 to an accrued allowance, in the calculation of which there is to be taken into account additional pensionable service reckonable by virtue of a war service election or an election under paragraph 2. (2) Where this paragraph applies Part III of Schedule 3 and Part III of Schedule 4 have effect— (a) where the deceased had half-rate service not falling within paragraph l(l)(a) or (c) of Part III of Schedule 3, as if both his half-rate and his mixed-rate service included any additional pensionable service reckonable by virtue of a war service election or an election under paragraph 2; and (b) where that is not the case but he has mixed-rate service, as if his mixed-rate service included any such additional pensionable service. (5) (1) Where a qualified fireman or a person in whose case Part III or IV applies— (a) has allocated a portion of his pension under article 23; and (b) subsequently received an increased pension on account of additional pensionable service reckonable by virtue of a war service election, neither the amount allocated nor any right to allocate a further portion is affected. (2) Where a qualified fireman or a person in whose case Part III or IV applies— (a) has allocated under article 23 a portion of a short service or deferred pension; and (b) by virtue of a war service election becomes entitled to reckon a total of at least 25 years' pensionable service, and consequently becomes entitled to an ordinary pension, the notice of allocation shall be treated as having related to the ordinary pension. (6) Where a qualified fireman or a person in whose case Part III or IV applies— (a) became entitled to an ordinary pension on retiring when entitled to reckon less than 30 years' pensionable service and before attaining the age of 55; and (b) by virtue of a war service election becomes entitled to reckon a total of at least 30 years' pensionable service, he may give notice of commutation under article 21 within 3 months after the additional pensionable service became reckonable. (7) (1) This paragraph applies where a qualified fireman or a person in whose case Part III or IV applies— (a) retired with a deferred pension; and (b) by virtue of a war service election becomes entitled to reckon a total of at least 25 years' pensionable service, and consequently becomes entitled to an ordinary pension. (2) If— (a) the deferred pension had come into payment; and (b) he had commuted a portion of it under article 21. the notice of commutation shall be treated as having related to the ordinary pension. (3) If— (a) the deferred pension had not come into payment; but (b) he had given notice of commutation under article 21, the notice does not take effect, but he may give a fresh notice of commutation within 3 months after the date on which the additional pensionable service became reckonable. (8) (1) This paragraph applies where— (a) a person makes a war service election under Part III or IV; and (b) the notice of election specifies only the purposes mentioned in paragraph 2(3)(a) of Part I. (2) Where this paragraph applies— (a) for the purposes of calculating a surviving spouse’s pension or a child’s allowance his pension shall be taken to be what it would have been if the additional pensionable service had not been reckonable; but (b) if any of the provisions that were listed in Part III of Schedule 1 to the Firemen’s Pension Scheme (War Service) Order (Northern Ireland) 1980 (provisions, previously revoked subject to savings, for the calculation of the rate of widow’s ordinary pension by reference to husband’s pensionable service) apply in his case, the additional pensionable service counts for the purposes of those provisions. (9) (1) This paragraph applies where— (a) a person makes a war service election under Part III or IV; and (b) the notice of election specifies the purposes mentioned in paragraph 2(2)(b) of Part I. (2) Where this paragraph applies the additional pensionable service calculated in accordance with, as the case may be, paragraph 3 of Part III or paragraph 3 of Part IV is reduced by the applicable percentage. (3) The applicable percentage— (a) in the case of a person without any pensionable service reckonable by virtue of service as a member of the brigade before 1st April 1972 (“pre-1972 pensionable service”), or a person with half-rate service, is 10; and (b) in any other case; is 7.5. (4) In the case of a person without any pre-1972 pensionable service— (a) Parts I and II of Schedule 11 do not apply; and (b) for the purposes of Part III of Schedule 3 and paragraph 4, the additional pensionable service shall be treated as being half-rate and mixed-rate service. (10) (1) Nothing in this Schedule affects the calculation of a pension payable— (a) where Part II applies, in respect of a period ending before lst April 1975; or (b) where Part III or IV applies, in respect of a period ending before lst April 1978, and no payment shall be made in respect of such a period in the case of a pension that would not have been payable but for this Schedule. (2) Nothing in this Schedule affects the calculation of a transfer value other than one payable in the case of a person who ceased to serve as a member of the brigade after 31st March 1975. (1) (1) Subject to sub-paragraph (3), this Part applies in the case of a person— (a) who at the material time was a serving member of, or had retired with an entitlement to a pension from, a public service pension scheme within the meaning of paragraph 1(4) of Part IV (“the 1978 scheme”); (b) who had ceased to be a member of the brigade before lst April 1975 but would otherwise have been a qualified fireman within the meaning of Article 6 of the Firemen’s Pension Scheme (War Service) Order (Northern Ireland) 1980; and (c) in respect of whom there became payable by the Authority to the scheme managers of the 1978 scheme (“the 1978 pension authority”) a transfer value by virtue of which he was at the material time entitled to reckon service for the purposes of that scheme. (2) The material time— (a) where the person died or retired from the 1978 scheme before lst April 1978, is immediately before his death or the retirement, whichever is the earlier; and (b) in any other case, is lst April 1978. (3) In the case of a person who had a period of service— (a) in which he was a member of a public service pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993(a); and (b) which was completed before he became a member of the brigade; and (c) which reckoned as service for the purposes of the 1978 scheme, this Part does not apply unless it appears to the Authority that he has not had, and will not have, any opportunity to reckon war service for the purposes of the earlier scheme. (2) (1) Subject to sub-paragraphs (2) to (5), in respect of a person in whose case this Part applies, the Authority shall pay the 1978 pension authority an additional transfer value calculated in accordance with paragraph 3. (2) The 1978 pension authority must have applied to the Authority for the additional transfer value to be paid, and have certified to it— (a) that the person was alive on lst April 1975; (b) that on payment of the additional transfer value he will be entitled to reckon service for the purposes of the 1978 scheme by virtue of his war service; and (c) the amount of the relevant pensionable emoluments. (3) Where the person was on lst April 1978 a serving member of the 1978 scheme, the relevant pensionable emoluments are those by reference to which a transfer value in respect of him falling to be paid on that date would have been calculated under that scheme. (4) In any other case, the relevant pensionable emoluments are the total of the pensionable emoluments by reference to which the pension under the 1978 scheme— (a) was calculated; or (b) if not in payment, would have been calculated if it had been put into payment on lst April 1978, and the pensions increase factor. (5) The pensions increase factor is the annual amount (if any) by which, by lst April 1978, the pension— (a) if in payment, had been increased; or (b) if not in payment, would have been increased if it had been in payment and had qualified for increases, under the Pensions (Increase) Act (Northern Ireland) 1971⁹⁰. (3) (1) and the appropriate interest on that sum. $((47.75×(A×B)×C)/100)×4/3$ (2) In sub-paragraph (1)— - A is the amount of the emoluments certified under paragraph 2(2), - B is the period of the person’s war service expressed in years and a fraction of a year, and - C is the age factor ascertained from the Table in paragraph 3(3) of Part IV. (3) The appropriate interest is interest at 9% per annum, compounded with 3-monthly rests, for each complete period of 3 months after 31st March 1978 and before the date of payment. SCHEDULE 8 (1) (1) In the case of a man, the lump sum mentioned in article 71(1)(a) is $A×B$, where— - A is the specified number of sixtieths of his average pensionable pay, and - B is the percentage of his total pensionable pay during the year ending with the date of the election (“the relevant period”) ascertained from the Table in paragraph 5 by reference to his age on his next birthday after that date and on his retirement date. (2) For the purposes of sub-paragraph (1)— (a) any reduction of pensionable pay during — (i) sick leave; (ii) stoppage by way of punishment; (iii) paid maternity, adoption or paternity leave; (iv) unpaid ordinary maternity or ordinary adoption leave; (v) unpaid ordinary maternity leave, additional maternity leave or additional adoption leave where contributions have been paid under article 67 shall be disregarded; and (b) if he was in receipt of pensionable pay for part only of the relevant period, his total pensionable pay during the relevant period is his total pensionable pay for that part multiplied by the reciprocal of the fraction of the period which that part represents. (2) In the case of a woman, the lump sum mentioned in article 71(1)(a) is the amount determined by the Government Actuary to be appropriate to the additional benefits secured by the election. (3) (1) In the case of a man, the amount for any period of the contributions mentioned in article 71(1)(b) is $A×C$, where— - A is the specified number of sixtieths of his average pensionable pay, and - C is the percentage of his pensionable pay for the period ascertained from the Table in paragraph 5 by reference to his age on his next birthday after the date of the election and on his retirement date. (2) For the purposes of sub-paragraph (1)— (a) any reduction of pay during:- (i) sick leave; (ii) stoppage by way of punishment; (iii) paid adoption or paternity leave; (iv) ordinary adoption leave (v) additional adoption leave where contributions have been made up under article 67 shall be disregarded; and (b) for any period for which he is for any reason disentitled to pensionable pay, his pensionable pay shall be taken to be what it would have been but for the disentitlement. (4) In the case of a woman, the rate of the contributions mentioned in article 71(1)(b) is the rate determined by the Government Actuary to be appropriate to the additional benefits secured by the election. (5) The following Table is that referred to in paragraphs 1 and 3.

(1) The amount mentioned in article 73(3) is— $$(A×B)/C$ where— A is the number of sixtieths of average pensionable pay specified in the election, B is the length of the period, or the total length of the periods, during which payment had been made, and C is the length of the period during which payment would have been made if payment had been continuous to the date of death or the person’s normal pension age.$ (2) The amount mentioned in article 73(5)(b) is— $$(A×B)/D$ where A and B are the same as in paragraph 1 and D is the length of the period during which payment would have been made if payment had been continuous to the person’s retirement date.$ (3) The actuarial valuation mentioned in article 73(6) is the assessment by the Government Actuary of the extent to which the value of the benefits is increased on account of their being paid before the person’s retirement date. (1) In this Part references to the appropriate amounts are to the amount which is the appropriate amount for the purposes of article 73(1)(a). (2) (1) In the provisions mentioned in sub-paragraph (2) any reference to a pension of a kind provided for in Part B shall be treated as a reference to that pension increased by the appropriate amount. (2) The provisions are those of— (a) article 51 (increase of pensions and allowances during first 13 weeks); (b) Part I of Schedule 3 (spouse’s or civil partner’s ordinary pension); (c) Part IV of Schedule 3 (pension for widow of post-retirement marriage or civil partnership); (d) Part I of Schedule 4 (child’s ordinary allowance); (e) Part III of Schedule 4 (child’s accrued allowance); and (f) Part III of Schedule 6 (transfer payments). (3) (1) In the provisions mentioned in sub-paragraph (2) any reference to a pension or allowance of a kind provided for in Part C or D shall be treated as a reference to that pension or allowance as increased by virtue of this Part of this Schedule. (2) The provisions are those of — (a) article 48 (gratuity in lieu of surviving spouse’s or civil partner’s pension); (b) article 49 (gratuity in lieu of child’s allowance); (c) article 51; (d) paragraph 2 of Part I of Schedule 4; (e) paragraph 5 of Part III of Schedule 4 (child’s accrued allowance); and (f) Part III of Schedule 6. (4) A spouse’s or civil partner’s pension calculated under paragraphs 1 and 2 of Part III of Schedule 3 or under Part I of Schedule 11 shall be increased by half the appropriate amount. (5) (1) In calculating a child’s ordinary allowance under Part II of Schedule 11 the amounts A and B in paragraph 3 of that Part shall each be increased by the amount obtained by multiplying it by— $N/60$ (2) In calculating a child’s accrued allowance under Part III of Schedule 4 the lengths of the half-rate service and total pensionable service mentioned in paragraph 3(3) of that Part shall each be increased by the period obtained by multiplying it by— $N/60$ (3) In sub-paragraphs (1) and (2) N is the number of sixtieths taken into account in ascertaining the appropriate amount. SCHEDULE 9 (1) (1) Subject to sub-paragraph (2), written notice of appeal against an opinion of the kind mentioned in article 76(2) stating— (a) the grounds of the appeal; and (b) the appellant’s name and his address, must be given to the Authority within 14 days beginning with the date on which he is supplied by it with a copy of the opinion. (2) Where— (a) notice of appeal is not given within the period specified in sub-paragraph (1); but (b) the Authority is of the opinion that the person’s failure to give it within that period was not due to his own default, it may extend the period for giving notice to such length, not exceeding 6 months from the date mentioned in sub-paragraph (1), as it thinks fit. (2) (1) On receiving a notice of appeal the Authority shall supply the Department with two copies of the notice and two copies of the opinion. (2) The Department shall refer an appeal to an independent medical referee and shall supply him with a copy of the notice and a copy of the opinion. (3) The independent medical referee shall secure that the appellant and the Authority (“the parties”) have been informed— (a) that the appeal is to be determined by him; and (b) of an address to which communications relating to the appeal may be delivered . (4) (1) Subject to sub-paragraph (4), the independent medical referee— (a) shall interview and medically examine the appellant at least once; and (b) may interview or medically examine him or cause him to be interviewed or medically examined on such further occasions as the independent medical referee thinks necessary for the purpose of deciding the appeal. (2) The independent medical referee shall— (a) appoint; and (b) give the appellant and the Authority not less than 21 days' notice of, the time and place for every interview and medical examination; if the independent medical referee is satisfied that the appellant is unable to travel, the place shall be the appellant’s place of residence. (3) The appellant shall attend at the time and place appointed for any interview or medical examination by the independent medical referee. (4) If— (a) the appellant fails to comply with sub-paragraph (3); and (b) the independent medical referee is not satisfied that there was reasonable cause for the failure, the independent medical referee may dispense with the interview or medical examination required by sub-paragraph (l)(a) or, as the case may be, with any further interview or medical examination required by sub-paragraph (1)(b), and may decide the appeal on such information as is then available. (5) Any interview under this paragraph may be attended by persons appointed for the purpose by the Authority or by the appellant or by each of them. (5) (1) Where either party to the appeal intends to submit written evidence or a written statement at an interview held under paragraph 4, the party shall, subject to sub-paragraph (2), submit it to the independent medical referee and to the other party not less than 7 days before the date appointed for the interview. (2) Where any written evidence or statement has been submitted under sub-paragraph (1) less than 7 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the independent medical referee and the party submitting the first-mentioned evidence or statement at any time up to, and including, that date. (3) Where any written evidence or statement is submitted in contravention of sub-paragraph (1), the independent medical referee may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the independent medical referee and of the other party as arise from the postponement. (6) The independent medical referee shall supply the Department with a written report of his decision on the relevant medical issues and the Department shall supply a copy of the report to the appellant and to the Authority. (7) (1) There shall be paid to the independent medical referee— (a) such fees as are determined in accordance with arrangements made by the Department; or (b) where no such arrangements have been made, such fees and allowances as the Department may from time to time determine. (2) Any fees and allowances payable to the independent medical referee under sub-paragraph (1) shall— (a) be paid by the Authority; and (b) be treated for the purposes of paragraph 8 as part of the Authority’s expenses. (8) (1) Subject to paragraph 5(3) and sub-paragraphs (2) to (6), the expenses of each party to the appeal shall be borne by that party. (2) Where the independent medical referee— (a) decides in favour of the Authority; and (b) reports that in his opinion the appeal was frivolous, vexatious or manifestly ill-founded, the Authority may require the appellant to pay it such sum, not exceeding the amount of the fees and allowances payable to the independent medical referee under paragraph 7(1), as it thinks fit. (3) Where the appellant gives notice to the independent medical referee of withdrawing the appeal within 10 working days of the date appointed for an interview by the independent medical referee under paragraph 4(2), the Authority may require the appellant to pay it such sum, not exceeding the total amount of fees and allowances payable to the independent medical referee under paragraph 7(1) as it thinks fit. (4) Where the independent medical referee— (a) decides in favour of the appellant, and (b) does not otherwise direct, the Authority shall refund to the appellant the amount specified in sub-paragraph (5). (5) The amount is the total of— (a) any personal expenses actually and reasonably incurred by the appellant in respect of any interview under paragraph 4; and (b) if any such interview was attended by a qualified medical practitioner appointed by the appellant, any fees and expenses reasonably paid by the appellant in respect of such attendance. (6) For the purposes of sub-paragraphs (2) and (4) any question arising as to whether the independent medical referee’s decision is in favour of the Authority or of the appellant shall be decided by the independent medical referee, or in default by the Department. (9) Any notice, information or document which an appellant is entitled to receive for the purposes of this Part shall be deemed to have been received by him if it was duly posted in a letter addressed to him at his last known place of residence. SCHEDULE 10 (1) The total of — (a) the amount of a pension as increased under article 79(3)(b); and (b) the amount of any service pension other than an allowance for constant attendance, wear and tear of clothing, or comforts, must not exceed the amount of the injury pension to which the serviceman would have been entitled if article 18 had applied. (2) The total of — (a) the amount of a pension as increased under article 80(2)(b); and (b) the amount of any service pension payable to the spouse or civil partner in respect of the serviceman, must not exceed the amount of the special pension to which the spouse or civil partner would have been entitled if article 29 had applied. (3) The total of — (a) the amount of a child’s allowance as increased under article 80(2)(b); and (b) the amount of any service pension payable to or for the child in respect of the serviceman, must not exceed the amount of the special allowance to which the child would have been entitled if article 39 had applied. SCHEDULE 11 (1) (1) Paragraphs 2 to 6 have effect for the calculation of a surviving spouse’s or civil partner’s ordinary pension where— (a) on lst July 1973 the deceased was serving as a regular fireman or was entitled to a pension other than a deferred pension; and (b) no election under paragraph 2 of Part I of Schedule 3 (flat-rate pension) has effect; and (c) no payments election was made. (2) A payments election is an election under Article 52, 53 or 54 of the 1973 Scheme made— (a) where before lst April 1972 he last paid pension contributions at a rate related to 5% of his pensionable pay, for the purpose of avoiding the application of paragraphs 2 and 3 of Part II of Schedule 2 to the 1973 scheme; and (b) in any other case, for the purpose of avoiding the application of paragraph 3 of that Part. (2) (1) Subject to sub-paragraph (2), where before lst April 1972 the deceased last paid pension contributions at a rate related to 5% of his pensionable pay the amount of the spouse’s or civil partner’s ordinary pension is half the amount specified in paragraph 4(l). (2) The amount payable in respect of any week shall not be less than it would have been if the weekly amount of the pension had been calculated as provided in Scheme II of Part II of Schedule 2 to the Firemen’s Pension Scheme 1971⁹¹. (3) (1) Subject to sub-paragraph (2), where paragraph 2 does not apply, the amount of the spouse’s or civil partner’s ordinary pension is— $$(A/3)+(B/6)$ where— A is the amount of the deceased’s pension or notional pension, and B is the amount specified in paragraph 4(l).$ (2) Except where the deceased was in receipt of an ordinary or short service pension, the amount of the spouse’s or civil partner’s ordinary pension shall not be less than half the amount specified in paragraph 5(1). (4) (1) The amount mentioned in paragraphs 2(l) and 3(l) is the difference between— $$[((C×D)/60)+((C×E)/30)]$ where— C is the deceased’s average pensionable pay, D is, subject to paragraph 6, his pensionable service up to 20 years, and E is, subject to paragraph 6, any excess of his pensionable service over 20 years, and an amount calculated in the same way but by reference only to pre-1972 pensionable service.$ (2) In this paragraph and in paragraph 5 “pre-1972 pensionable service” means pensionable service reckonable otherwise than— (a) by virtue of service as a regular fireman after 31st March 1972; or (b) where the conditions in article 57(1) or 57(3) were satisfied after 30th September 1973 or those in article 57(7) and 57(8) were satisfied after 31st March 1974, by virtue of article 57 (unless, having given written notice of his intention to do so, he retired for the purpose of joining another brigade); or (c) by virtue of article 62. (5) (1) The amount mentioned in paragraph 3(2) is that of the deceased’s ill-health or notional pension calculated in accordance with Part III of Schedule 2 but— (a) by reference to his weighted relevant pensionable service where it does not exceed 20 years; or (b) where his weighted relevant pensionable service exceeds 20 years, by reference, subject to paragraph 6, to the total of his relevant pensionable service and half his pre-1972 pensionable service, instead of by reference to his pensionable service. (2) For the purposes of this paragraph— (a) the deceased’s relevant pensionable service is his pensionable service other than pre-1972 pensionable service; and (b) his weighted relevant pensionable service is what his relevant pensionable service would be if so much of it as exceeds the relevant period were counted twice, the relevant period being the period, if any, by which his pre-1972 pensionable service falls short of 20 years. (6) Where the deceased’s pensionable service exceeds 30 years, the excess is to be deducted— (a) for the purposes of paragraph 4, from his pensionable service and from his pre-1972 pensionable service; and (b) for the purposes of paragraph 5, except that of determining his relevant pensionable service, from his pre-1972 pensionable service. (1) This Part has effect for the calculation of a child’s ordinary allowance where— (a) the deceased was the child’s father; (b) on lst October 1973 he was serving as a regular fireman or was entitled to a pension other than a deferred pension; and (c) no payments election (within the meaning of paragraph 1 of Part I ) was made. (2) The amount of an ordinary allowance is the appropriate percentage (within the meaning of paragraph 1 of Part I of Schedule 4) of the amount described in paragraph 3. (3) The amount mentioned in paragraph 2 is the difference between $(A+B)and C$, where— - A is 1/60th of the deceased’s average pensionable pay multiplied by the period in years of his pensionable service up to 20 years, - B is 2/60ths of his average pensionable pay multiplied by the period in years by which his pensionable service exceeds 20 years, and - C is $(A+B)$ calculated by reference only to pre-1972 pensionable service (within the meaning of paragraph 4 of Part I), but where the deceased’s pensionable service exceeds 30 years the excess is to be deducted— (a) from his pensionable service in calculating A and B; and (b) from his pre-1972 pensionable service in calculating C. (1) For the purposes of Part I of Schedule 2 the period in years by which a period exceeds 25 years shall be computed in completed half-years. (2) (1) For the purposes— (a) of paragraphs 2 and 3 of Part IV of Schedule 2; (b) of Part V of Schedule 2; (c) of paragraph 1(2) of Part VIII of Schedule 2; and (d) of paragraph 6 of Part I, a period shall be computed in completed years. (2) For the purposes— (a) of Part II of Schedule 2; (b) of paragraph 4 of Part III of Schedule 2; (c) of Part VII of Schedule 2; (d) of paragraph 4(l) of Part I, a period shall be computed in completed years, except that the period in years by which a period exceeds 20 years shall be computed in completed half-years. (3) For the purposes of paragraph 5 of Part I a period shall be computed in completed years, except that— (a) half the deceased’s pre-1972 pensionable service shall for the purposes of paragraph 5(l)(b) of that Part; and (b) the period in excess of the relevant period shall for the purposes of paragraph 5(2)(b) of that Part, be computed in completed half-years. (4) For the purposes— (a) of paragraph 2 of Part III of Schedule 3; and (b) of paragraph 3 of Part III of Schedule 4, a period shall be computed in completed years, except that insofar as a period exceeds 20 years it shall be computed in completed half-years. (3) Where a period is to be computed in completed years a part of a year shall be ignored, and where a period is to be computed in completed half-years (a) a part of a year less than a half shall be ignored; and (b) a part of a year exceeding a half shall be treated as a half. SCHEDULE 12 (1) (1) The revocation of the orders specified in Part I of Schedule 13 (“the Part I Orders”) and the re-enactment in this Scheme of provisions that were contained in or required to be construed as one with the 1973 Scheme (“1973 provisions”), shall not, except in so far as 1973 provisions are re-enacted with modifications, be taken to affect the continuity of the law, and accordingly— (a) any reference in this Scheme to, or to things done or falling to be done under or for the purposes of, any provision of this Scheme is, if and so far as the nature of the reference permits, to be construed as including, in relation to circumstances or purposes in relation to which the corresponding 1973 provision had effect, a reference to, or as the case may be to things done or falling to be done under or for the purposes of, that corresponding provision; and (b) where a period of time specified in a 1973 provision is current at the commencement of this Scheme, this Scheme has effect as if the corresponding provision of this Scheme had been in operation when that period began to run. (2) Sub-paragraph (1)— (a) has effect subject to any express provision to the contrary, and to paragraph 2 (protected benefits); and (b) does not mean that the provisions of this Scheme apply to cases to which the corresponding 1973 provisions did not apply by virtue of transitional provision made in connection with the commencement of any of the Part I Orders. (2) (1) Where— (a) a provision of this Scheme (“the new provision”) re-enacts a 1973 provision with any modification; and (b) a person to whom a protected benefit was being paid or might become payable is placed in a worse position than he would have been in if the 1973 provision had continued to have effect, he may, by giving written notice within 3 months after 1st April 2006 to the Authority elect that the new provision is to apply in relation to the benefit as if it had re-enacted the 1973 provision without modification. (2) A protected benefit is one paid, or capable of becoming payable, to or in respect of a person who before 1st April2006 ceased to be a member of the fire brigade or died. (3) (1) The revocation of a transitional provision relating to the coming into force of a 1973 provision re-enacted in this Scheme does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted. (2) The revocation of the Part I Orders and the orders specified in Part II of Schedule 13 (“the Part II Orders”) does not affect— (a) the previous operation; or (b) so far as they remain capable of having effect, the operation, of the savings subject to which the Part II Orders were previously revoked or, in relation to provisions that were given continued effect by those savings, of the Part I Orders and the Part II Orders in so far as they varied those provisions. (4) Any document made, served or issued after 31st March 2006 which includes a reference to a 1973 provision is to be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of this Scheme. SCHEDULE 13

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 8th May 2006

Nigel Carson — A senior officer of the — Department of Health, Social Services and Public Safety — 8th May 2006

Explanatory note

(This note is not part of the Order)

This Order brings into operation the Firemen’s Pension Scheme (Northern Ireland) 2006 set out in the Annex to the Order (“the 2006 Scheme”) and revokes the Orders specified in Schedule 13. It effects consolidation and also makes provision for the implementation of pension sharing on divorce and nullity in accordance with the Welfare and Pensions Reform Order (Northern Ireland) 1999 and subordinate legislation made under that Order. The principal changes, apart from those that consist in the omission of spent or obsolete provisions, are :

• to make provision for part-time regular firemen to be treated the same as whole-time regular firemen for the purposes of the Scheme (see articles 7, 13, 14, 27 and 91), except that awards for part-time members will be reduced using the formula in Part IV of Schedule 2 to take account of the fact that the member’s pensionable service will relate to a period of part-time service;

• to make provision for the making of contributions and counting as pensionable service periods during when a member is on maternity, paternity or adoption leave (see articles 8, 14, 19, 53, 54, 55, 65, 67, Schedule 1 and Part VI of Schedule 2);

• to provide that when considering whether a disablement is permanent, the Authority will consider whether the disablement will continue until the age the person would have otherwise retired (see article 10);

• to replace the requirement for compulsory retirement at 55 for those of Station Officer or lower rank, and at 60 for those of Assistant Divisional Officer or higher rank, with a provision for a normal pension age of 55, whatever the individual’s rank (article 11);

• the correction of an anomaly in the rules which allowed an individual who was found unfit for fire-fighting, but able to carry out other duties, to resign with a deferred pension prior to re-deployment, and immediately request early payment of that pension on the ground that he or she was permanently unfit for fire-fighting (see article 19(4)(b));

• to provide that a pension shall not be reduced by the allocated portion where the beneficiary has died (article 23);

• to reduce the period of pensionable service required to be entitled to a spouse’s or civil partner’s ordinary pension and surviving spouse’s or civil partner’s requisite benefit and temporary pension from 3 years to 2 years (articles 28 and 33);

• the amalgamation of formerly separate provisions for widows and widowers to receive a gratuity instead of a pension (article 48);

• to require a lump sum relating to a payment of periodical contributions for increased benefits to be paid within 3 months of the commencement of periodical contributions (article 71);

• to allow a child’s ordinary allowance to be paid in certain circumstances where a serviceman dies during his forces period or from an injury sustained during that period (article 80);

• to enable the Authority to review all cases where a fireman has received early payment of a deferred pension due to permanent disablement (article 94);

• to prevent the Authority withdrawing a pension under Part C (Awards on death – spouses or civil partners) from a regular fireman who is entitled to it whilst serving as such (article 97);

• to provide that where both parents of a child were firemen and have died, the child may receive a pension in respect of both parents (article 101);

• to enable civil partners to qualify for survivor benefits under the Scheme on the same basis as spouses;

• amendment to the provisions in article 101, which prevents duplication of certain injury awards. The main change of substance is to prevent duplicate injury awards in cases where the individual is employed as both a regular fireman and as a retained fireman. A new article 102 is introduced to deal expressly with the prevention of duplication in those cases;

• the insertion of a new Part N and new material consequential on section 270 of the Finance Act 2004, which requires pension schemes to identify a scheme administrator to the Inland Revenue;

• the amendment of the definition of “independent qualified medical practitioner” in Part I of Schedule 1 to the Scheme, to reflect a change in the meaning of “a competent authority” brought about by the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003 (S.I. 2003/1250, amended by S.I. 2004/1947)

• to make legislative provision for the re-deployment of personnel where opportunity exists;

• to make changes to require an appellant, in certain circumstances, to pay the costs when he withdraws an appeal to the independent medical referee (see Schedule 9); and

• to make a minor clarification to article 21 (commutation – general provision).