The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

$$((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 firefighter, 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 firefighter 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 and rescue service, 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.

PART III — TRANSFER PAYMENTS BETWEEN FIRE AUTHORITIES

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 x B) - (C x 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 fire and rescue service (“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 VI of Schedule 2, and

• D is the National Insurance factor.

3

The spouse’s or civil partner’s element is E x 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 fire and rescue service 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 x 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 fire and rescue service,

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 fire and rescue service.

Age	Men	Men	Men	Women	Women	Women
	Pension factor	National Insurance factor	Minimum pension factor	Pension factor	National Insurance factor	Minimum pension factor
Less than 20	5.00	0.25	1.47	7.00	0.50	2.20
20	5.05	0.25	1.50	7.05	0.50	2.24
21	5.10	0.25	1.53	7.10	0.55	2.28
22	5.15	0.30	1.56	7.15	0.60	2.32
23	5.20	0.30	1.59	7.20	0.65	2.36
24	5.25	0.30	1.62	7.25	0.70	2.40
25	5.30	0.35	1.65	7.35	0.75	2.45
26	5.35	0.40	1.68	7.40	0.80	2.50
27	5.40	0.40	1.71	7.45	0.85	2.55
28	5.45	0.45	1.74	7.50	0.90	2.60
29	5.50	0.50	1.78	7.55	0.95	2.66
30	5.55	0.50	1.81	7.65	1.05	2.71
31	5.60	0.55	1.85	7.70	1.15	2.77
32	5.65	0.60	1.88	7.80	1.25	2.82
33	5.70	0.65	1.92	7.90	1.35	2.88
34	5.75	0.70	1.95	7.95	1.45	2.93
35	5.80	0.80	1.99	8.05	1.55	2.99
36	5.85	0.90	2.02	8.15	1.65	3.05
37	5.90	1.00	2.06	8.25	1.75	3.11
38	5.95	1.10	2.10	8.35	1.85	3.17
39	6.00	1.20	2.14	8.45	1.95	3.24
40	6.05	1.30	2.18	8.55	2.10	3.31
41	6.10	1.40	2.22	8.65	2.25	3.38
42	6.15	1.50	2.26	8.75	2.45	3.45
43	6.20	1.60	2.30	8.85	2.65	3.52
44	6.25	1.70	2.34	8.95	2.90	3.59
45	6.30	1.80	2.39	9.05	3.15	3.66
46	6.40	1.90	2.44	9.15	3.40	3.74
47	6.50	2.00	2.48	9.25	3.70	3.82
48	6.60	2.20	2.53	9.35	4.00	3.90
49	6.70	2.40	2.58	9.45	4.35	3.98
50	6.80	2.60	2.62	9.55	4.75	4.06
51	6.90	2.90	2.67	9.65	5.15	4.15
52	7.10	3.20	2.72	9.80	5.60	4.24
53	7.30	3.50	2.78	9.95	6.10	4.33
54	7.50	3.80	2.84	10.10	6.65	4.43
55	7.70	4.20	2.90	10.30	7.25	4.53
56	8.00	4.60	2.97	10.50	7.95	4.63
57	8.30	5.00	3.04	10.75	8.75	4.74
58	8.60	5.40	3.12	11.05	9.65	4.85
59	9.00	5.80	3.20	11.40	10.65	4.97
60	9.50	6.30	3.28	11.75	11.75	-
61	9.50	6.80	3.36	11.75	11.75	-
62	9.50	7.40	3.44	11.75	11.75	-
63	9.50	8.10	3.53	11.75	11.75	-
64	9.50	9.00	3.64	11.75	11.75	-
65	9.50	9.50	-	11.75	11.75	-

• (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 fire and rescue service, 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 58

shall be disregarded.

PART IV — AMOUNT OF TRANSFER VALUE

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 firefighter had ended on 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 — PURCHASE OF INCREASED BENEFITS

PART I — PAYMENTS

1

• (1) In the case of a man, the lump sum mentioned in article 62(1)(a) is A x 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 58

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 62(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 62(1)(b) is A x 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; or

• (v) additional adoption leave where contributions have been made up under article 58,

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 62(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.

Age next birthday	Age on retirement date	Age on retirement date
	60 or over		Under 60
	Percentage Lump sum	Contributions	Percentage Lump sum	Contributions
26			33.90	1.24
27			33.90	1.29
28			33.80	1.35
29			33.80	1.41
30			33.70	1.48
31	27.30	0.96	33.70	1.56
32	26.70	1.00	33.60	1.64
33	26.30	1.04	33.60	1.73
34	26.10	1.08	33.50	1.82
35	26.00	1.12	33.40	1.92
36	26.00	1.16	33.20	2.03
37	26.00	1.21	32.90	2.15
38	25.90	1.27	32.50	2.28
39	25.90	1.33	32.10	2.42
40	25.90	1.40	31.60	2.57
41	25.90	1.48	31.00	2.74
42	25.90	1.57	30.20	2.94
43	25.90	1.67	29.20	3.18
44	25.90	1.77	28.20	3.48
45	25.90	1.88	27.30	3.85
46	25.90	2.00	26.70	4.30
47	25.90	2.14	26.30	4.84
48	25.80	2.31	26.30	5.49
49	25.80	2.52	26.60	6.28
50	25.80	2.78	27.00	7.34
51	25.80	3.10	27.50	8.91
52	25.80	3.50	28.10	11.45
53	25.80	4.02	28.70	16.44
54	25.70	4.70	29.20
55	25.70	5.60	29.60
56	25.70	6.86
57	25.80	9.05
58	25.80	13.43
59	25.90
60	26.00

PART II — CALCULATION OF APPROPRIATE AMOUNT

1

The amount mentioned in article 64(3) is—

$$(AxB)/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 64(5)(b) is—

$$(AxB)/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 64(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.

PART III — INCREASES BY REFERENCE TO APPROPRIATE AMOUNT

1

In this Part references to the appropriate amounts are to the amount which is the appropriate amount for the purposes of article 64(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 43 (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 III of Schedule 3 (pension for surviving spouse or civil partner of post-retirement marriage or civil partnership);

• (d) Part I of Schedule 4 (child’s ordinary allowance);

• (e) Part II 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 40 (gratuity in lieu of surviving spouse’s or civil partner’s pension);

• (b) article 42 (lump sum in lieu of child’s allowance);

• (c) article 43;

• (d) paragraph 2 of Part I of Schedule 4;

• (e) paragraph 5 of Part II 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 9 shall be increased by half the appropriate amount.

5

• (1) In calculating a child’s ordinary allowance under Part II of Schedule 9 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 II 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 8 — APPEAL TO INDEPENDENT MEDICAL REFEREE

1

• (1) Subject to sub-paragraph (2), written notice of appeal against an opinion of the kind mentioned in article 66(2) stating—

• (a) the grounds of the appeal; and

• (b) the appellant’s name and his address,

must be given to the Board 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 Board 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 Board 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 Board (“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 Board 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 Board 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 Board.

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 Board; and

• (b) be treated for the purposes of paragraph 8 as part of the Board’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 Board; and

• (b) reports that in his opinion the appeal was frivolous, vexatious or manifestly ill-founded,

the Board 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 21 working days of the date appointed for an interview by the independent medical referee under paragraph 4(2), the Board 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 Board 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 Board 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 9 — SPECIAL CASES

PART I — SPOUSE’S OR CIVIL PARTNER’S AWARDS

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 firefighter 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 1971[^f00067].

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—

$$[((CxD)/60)+((CxE)/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 firefighter after 31st March 1972; or

• (b) where the conditions in article 49(1) or 49(3) were satisfied after 30th September 1973 or those in article 49(7) and 49(8) were satisfied after 31st March 1974, by virtue of article 49 (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 53.

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.

PART II — CHILDREN’S AWARDS

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 firefighter 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.

PART III — CALCULATION OF PENSIONABLE SERVICE WHERE PERSON CEASED TO SERVE BEFORE 1ST MAY 1975

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 paragraph 1(2) of Part VI of Schedule 2; and

• (c) 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 V 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 II of Schedule 3; and

• (b) of paragraph 3 of Part II 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 10 — TRANSITIONAL AND OTHER MATTERS

1

• (1) The revocation of the orders specified in Part I of Schedule 11 (“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 on or before 15th April 2007 to the Board, 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 April 2006 ceased to be a member of the fire and rescue service 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 11 (“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.

5

• (1) The changes made to the treatment of ill-health provisions at article 15, 80 and to Part III of Schedule 2 shall not have effect in relation to a person in respect of whom a determination or decision relevant to the termination of his employment on grounds of ill-health (whether under Part H or Part L of the Pension Scheme) has been made before the making of this Order.

• (2) In a case to which paragraph (1) applies, articles 15 and 80 of the Pension Scheme shall continue to have effect in relation to such a person in the form in which they existed immediately before that date.

SCHEDULE 11 — REVOCATIONS

PART I — ORDERS NOT PREVIOUSLY REVOKED

Orders revoked	Reference	Extent of revocation
Firemen’s Pension Scheme Order (Northern Ireland) 1973	S.R. & O.1973 No. 393	The whole Order.
Firemen’s Pension Schemes (Amendment) Order (Northern Ireland) 1975	S.R. 1975 No. 358	The whole Order.
Firemen’s Pension Schemes (Amendment) Order (Northern Ireland) 1976	S.R. 1976 No. 216	The whole Order.
Firemen’s Pension Schemes (Amendment) Order (Northern Ireland) 1978	S.R. 1978 No. 24	The whole Order.
Firemen’s Pension Scheme (Amendment) (No. 2) Order (Northern Ireland) 1978	S.R. 1978 No. 100	The whole Order.
Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1979	S.R. 1979 No. 88	The whole Order.
The Firemen’s Pension Schemes (Amendment) (No. 2) Order (Northern Ireland) 1979	S.R. 1979 No. 310	The whole Order.
Firemen’s Pension Schemes (Amendment) (No. 3) Order (Northern Ireland) 1979	S.R. 1979 No. 87	The whole Order.
Firemen’s Pension Schemes (Amendment) Order (Northern Ireland) 1980	S.R. 1980 No. 62	The whole Order.
Firemen’s Pension Schemes (Amendment) Order (Northern Ireland) 1981	S.R. 1981 No. 143	The whole Order.
Firemen’s Pension Scheme (Amendment) (No. 2) Order (Northern Ireland) 1981	S.R. 1981 No. 320	The whole Order.
Firemen’s Pension Schemes (War Service) Order (Northern Ireland) 1980	S.R. 1980 No.208	The whole Order.
Firemen’s Pension Scheme (Amendment No. 2) Order (Northern Ireland) 1980	S.R. 1980 No. 91	The whole Order.
Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1982	S.R. 1982 No. 18	The whole Order.
The Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1983	S.R. 1983 No. 116	The whole Order.
The Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1984	S.R. 1984 No. 99	The whole Order.
Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1987	S.R. 1987 No. 424	The whole Order.
The Firemen’s Pension Scheme (War Service) (Transferees) Order (Northern Ireland) 1988	S.R. 1988 No. 144	The whole Order.
The Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1988	S.R. 1988 No. 185	The whole Order.
The Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1989	S.R. 1989 No. 383	The whole Order.
Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1991	S.R. 1991 No. 312	The whole Order.
The Firemen’s Pension Scheme (Amendment No. 2) Order (Northern Ireland) 1991	S.R. 1991 No. 447	The whole Order.
The Firemen’s Pension Scheme Order (Northern Ireland) 2006	S.R 2006 No. 210	The whole Order

PART II — ORDERS PREVIOUSLY REVOKED SUBJECT TO SAVINGS

Orders revoked	References	Extent of revocation
Firemen’s Pension Scheme Order (Northern Ireland) 1971	S.R. & O. (N.I.) 1971 No 33	The whole Order, so far as still having effect.
The Firemen’s Pension Scheme (Amending) Order (Northern Ireland) 1972	S.R. & O. (N.I.) 1972 No 157	The whole Order, so far as still having effect.
The Firemen’s Pension Scheme (Amending) (No. 2) Order (Northern Ireland) 1972	S.R. & O. (N.I.) 1972 No 379	The whole Order, so far as still having effect.
The Firemen’s Pension Scheme (Amendment) Order (Northern Ireland) 1973	S.R. & O. (N.I.) 1973 No 1	The whole Order, so far as still having effect.

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 5th March 2007

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

The Department of Finance and Personnel approves this Order.

Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2007

Dr Mary McIvor

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order brings into operation the Firefighters’ Pension Scheme (Northern Ireland) 2007 set out in the Annex to the Order (“the Scheme”) and revokes the Orders specified in Schedule 11. It revokes and replaces the Firemen’s Pension Scheme Order (Northern Ireland) 2006, effecting necessary changes to the Scheme to reflect changes in taxation legislation. The principal changes, apart from those that consist in the omission of spent or obsolete provisions, are:

• 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 7, 12, 16, 45, 46, 47, 56, 58, Schedule 1 and Part III of Schedule 2);

• to anticipate the introduction of a new pension scheme, provision has been made for the Pension Scheme to cease to have effect on the day on which the new scheme is brought into operation (see article 2 and 57) as respects— persons who take up employment with the Board as regular firefighters on of after 6th April 2006; persons who, having made an election under article 59 of the Pension Scheme not to pay pension contributions, cancel that election on or after 6th April 2006; and the spouses, civil partners and dependents of those two classes of person; it is envisaged that the new scheme will require those classes of person to become members of it. Article 58 provides for a lower rate of contribution for those classes of person than for a firefighter whose employment with the Board began before 6th April 2006;

• the majority of the other amendments made by the Order have the effect of removing from the Pension Scheme provisions relating to non-contributory compensation for death and injury, or are consequential on the removal of those provisions. The provisions removed from the Pension Scheme are re-enacted in the Firefighters’ Compensation Scheme, which is set out in the Schedule to the Firefighters’ Compensation Scheme Order (Northern Ireland) 2007 (S.R. 2007/143)

• the provisions which relate to the payment and calculation of pensions awarded to regular firefighters whose employment ceases by way of ill-health have been replaced. Firefighters who are found by a qualified medical practitioner to be capable of undertaking employment outside of the fire and rescue service for 30 hours a week on average over a 12-month period (whether or not they actually take up any employment) will be entitled to a lower tier ill-health pension. Those who are found to be incapable of undertaking such employment will be entitled to both a lower tier ill-health pension and a higher tier ill-health pension. There is no change in the method of calculating the newly styled “higher tier” ill-health pension (paragraph 4 of Part III of Schedule 2), it will not be possible, however, to commute any portion of the higher-tier award. Nor is there any change in the method of calculating the newly styled “lower tier” ill-health pension for those regular firefighters who have less than 5 years’ pensionable service (paragraph 3 of that Part). The method of calculating other “lower tier” ill-health pensions (paragraph 2 of that Part) has the effect that a pensioner who has 5 or more years’ pensionable service will be entitled to immediate payment of a deferred pension under article 16 of the Pension Scheme (the calculation is set out in Part V of Schedule 2).

• 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 16(4)(b));

• to introduce a new Part (Part P) which requires the Board to establish and maintain a Firefighters’ Pension Fund (“the Fund”) for the purposes of the Pension Scheme and in connection with the rights and liabilities under earlier versions of the Scheme. Pension contributions made by firefighters and the Board will be paid into the Fund and pensions and other payments will be paid out of the Fund;

• to remove provisions relating to non-contributory compensation for death and injury. The provisions removed from the Pension Scheme are re-enacted in the Firefighters’ Compensation Scheme (Northern Ireland) 2007 (S.R. 2007/143).

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

• to remove provisions relating to War Service;

• to make changes to require an appellant, in certain circumstances, to pay the costs when he withdraws an appeal to the independent medical referee within 21 days of the date of the appeal (see Schedule 8).

The provisions of this Order take effect from a date before its making by virtue of Article 10(4) of the Fire Services (Northern Ireland) Order 1984, as continued by Article 60(1) and (2) of the Fire and Rescue Services (Northern Ireland) Order 2006. Amendments in relation to the following articles, and any matter incidental to them, in the principal Order shall, therefore, have effect as follows:

• article 25 (spouse’s or civil partner’s ordinary pension) shall have effect from 6th April 1997;

• article 27 shall have effect from 1st April 1972;

• article 28 shall have effect from 1st March 1992;

• articles 47 and 58, in so far as they relate to maternity leave, shall have effect from 23rd June 1994;

• articles 47 and 58, in so far as they relate to adoption and paternity leave, shall have effect from 8th December 2002; and

• article 70 (awards on death of servicemen) shall have effect from 1st April 1972.

Schedule 10 relates to Transitional and other matters and Schedule 11 contains Revocations.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.

Footnotes

[^f00001]: S.I. 1984/1821 (N.I. 11); see Article 2(2) for the definition of “the Department”; Article 10(5) was amended by S.I. 1998/1549 (N.I. 11) Article 4. Article 10 was continued by S.I. 2006/1254 (N.I. 9) Article 60(1) and (2).

[^f00002]: See S.R. 1999 No. 481 Schedule 4, Part III

[^f00003]: Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3

[^f00004]: 1993 c. 49

[^f00005]: S.I. 2006/1254 (N.I. 9).

[^f00006]: 1947 c.41

[^f00007]: 1951 c. 65

[^f00008]: 1948 c. 64

[^f00009]: 1971 c. 35(N.I)

[^f00010]: As to the lump sum rule see section 166 of the Finance Act 2004. As to the commutation limit see paragraph 7(4) of Part I of Schedule 29 to that Act.

[^f00011]: Seesection 214 of the Finance Act 2004 (c.12).

[^f00012]: 1971 c. 35(N.I.)

[^f00013]: As to the lump sum rule, see section 166 of the Finance Act 2004.

[^f00014]: 2004 c.12

[^f00015]: 1947 c. 41

[^f00016]: 1986 c.60

[^f00017]: 2000 c.8

[^f00018]: 1971 c. 35(N.I.)

[^f00019]: S.I. 1974/1267 (N.I. 2)

[^f00020]: Article 65A was inserted by paragraph 7 of Part II of Schedule 1 to S.R. 1979 No. 88 and amended by S.R. 1991 No. 312

[^f00021]: S.I. 1990/586

[^f00022]: 1988 c. 1:section 590C was inserted, and section 594 amended, by the Finance Act 1989 (c.26), section 75 and Schedule 6 paragraphs 4 and 6.

[^f00023]: 1992 c.7

[^f00024]: 1951 c.23

[^f00025]: SR 2000 No. 146

[^f00026]: 1971 c.35(N.I.)

[^f00027]: 1993 c.49

[^f00028]: 1992 c.8

[^f00029]: Section 12(3) was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3, paragraph 21

[^f00030]: Section 10(8) was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3, paragraph 20

[^f00031]: S.R. 1996 No. 493

[^f00032]: 1911 c. 28, 1920 c. 75, 1939 c. 121. 1989 c.6

[^f00033]: 1967 c. 5 (N.I.)

[^f00034]: 2004 c. 12 See section 270 for the meaning of “scheme administrator”

[^f00035]: 1954 c.33 (N.I.)

[^f00036]: S.I. 1992/129 – see footnote (b) on page 2 of S.I. 2006/1810.

[^f00037]: See S.I. 2004/2918 (W.257) as amended by S.I. 2006/1672 (W.160)

[^f00038]: S.I. 1996/1919 (N.I. 16) Article 107B was inserted by S.I. 2002/2386 (N.I. 2) Article 3

[^f00039]: See S.I. 1999/2790 (N.I. 9), Part 1, Schedule 4

[^f00040]: 1978 c.30

[^f00041]: 1988 c.1

[^f00042]: 1950 c. 4(N.I.)

[^f00043]: S.I. 2006/1254 (N.I. 9)

[^f00044]: 1993 c. 49

[^f00045]: 2004 c. 33

[^f00046]: S.R 2007 No. 143

[^f00047]: S.I. 2003/1250, amended by S.I. 2004/1997.

[^f00048]: The Faculty of Occupational Medicine is a registered charity, no. 1035415.

[^f00049]: S.I. 1996/1919 (N.I.) 16) Article 107A was inserted by Article 3 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I.2))

[^f00050]: Brought into operation by S.R. & O. 1973 No. 393; see also Part II of Schedule 11.

[^f00051]: 1999 c.30

[^f00052]: S.I. 1999/3147 (N.I. 11)

[^f00053]: SR 1999 No. 471

[^f00054]: SR 2002 No. 377

[^f00055]: S.I. 1995/3213 (N.I. 22) as amended by S.I. 1999/3147 (N.I. 11) Schedule 9 paragraph 50(3)

[^f00056]: S.R. & O. (N.I.) 1971 No 33

[^f00057]: S.R. & O (N.I.) 1995 No 181 (p.198)

[^f00058]: S.R. & O. (N.I.) 1995 No 182 (p. 233)

[^f00059]: 1969 c. 13 (N.I.)

[^f00060]: 1966 c. 6 (N.I.)

[^f00061]: 1975 c. 18

[^f00062]: S.I. 1995/3213 (N.I. 22)

[^f00063]: S.R. & O. (N.I.) 1955 No 181 (p. 198)

[^f00064]: 1959 c.47

[^f00065]: 1966 c.6 (N.I.)

[^f00066]: 1993 c.49

[^f00067]: Brought into operation by S.R. & O. (N.I.) 1971 No 33

Editorial notes

[^key-00b1d84528b99cdb32c0727190fd8835]: ANNEX Scheme Pt. G art. 57 in operation at 1.4.2006, see art. 1(2)

[^key-00c17e99f6d66128ad79e161a5934225]: Sch. 8 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-0248bea6fc00a88e6162353754430f1f]: Sch. 3 Pt. 4 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-025f21e9c0fccbf0c2ce59ee18ff8b4b]: Sch. 2 Pt. 5 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-02c13199348546a7c0cacb41dff9967b]: Sch. 4 Pt. 2 para. 5 in operation at 1.4.2006, see art. 1(2)

[^key-034be3bd715d59f1dcb0f262ba7a2242]: Sch. 8 para. 6 in operation at 1.4.2006, see art. 1(2)

[^key-038f03b43315fd39a0c1fb99029d0b82]: Sch. 2 Pt. 3 para. 5 in operation at 1.4.2006, see art. 1(2)

[^key-03ff1fb46bb351d5adabbd1d243abd79]: Sch. 7 Pt. 2 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-04264c2e1e293a0463d1dd1666b2aeeb]: Sch. 6 Pt. 3 para. 6 in operation at 1.4.2006, see art. 1(2)

[^key-04ca7a8c3b7d927dcf2d1c884f1256b1]: ANNEX Scheme Pt. G art. 62 in operation at 1.4.2006, see art. 1(2)

[^key-04e28d58b1e434aea281a1ab73b05f11]: ANNEX Scheme Pt. G art. 60 in operation at 1.4.2006, see art. 1(2)

[^key-05b654d5a64ec186afcbf52e9becd5b7]: ANNEX Scheme Pt. F art. 55 in operation at 1.4.2006, see art. 1(2)

[^key-09c4b352bedd8ef0bd9a463d21ff58bc]: Sch. 3 Pt. 3 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-09ff6756c62df4e8740d304f4193cae6]: Sch. 7 Pt. 3 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-0aeda4942d2524575f1157b7dc4c0bc6]: Art. 1 in operation at 1.4.2006, see art. 1(2)

[^key-0b08174f24558cf170fa5e6c54f950a0]: ANNEX Scheme Pt. A art. 1 in operation at 1.4.2006, see art. 1(2)

[^key-0b8081a8914650b9f6c99209e6e5211f]: Art. 2 in operation at 1.4.2006, see art. 1(2)

[^key-0d3495c1e4b61fb5cbdf43d36ac6680d]: Sch. 4 Pt. 3 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-0d5cfa9124a1bec12b816be58bb7c402]: ANNEX Scheme Pt. J art. 74 in operation at 1.4.2006, see art. 1(2)

[^key-0e5fc7bac559093ef7b50d493d33e8f7]: Sch. 4 Pt. 1 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-0ee2be3679ee3a552f81f3fea1bff158]: ANNEX Scheme Pt. P art. 91 in operation at 1.4.2006, see art. 1(2)

[^key-0fbc4ef3444d1a9330ed1c58d2f5232a]: Sch. 6 Pt. 2 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-11299e8dd06063dcb5170f93ca33d309]: ANNEX Scheme Pt. I art. 68 in operation at 1.4.2006, see art. 1(2)

[^key-130973fa28276b7d98cbb613a59961bd]: Sch. 2 Pt. 6 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-13955490f4bf9cc899ebb353691b9fdf]: Sch. 6 Pt. 4 para. 6 in operation at 1.4.2006, see art. 1(2)

[^key-1397c5950add75d513f0669b49d335a5]: Sch. 7 Pt. 3 para. 5 in operation at 1.4.2006, see art. 1(2)

[^key-16ec2ce86febdbf1c505a93f51d55e52]: ANNEX Scheme Pt. E art. 39 in operation at 1.4.2006, see art. 1(2)

[^key-1a54eda3df742e9077df70af61b2f789]: Sch. 10 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-1b1ff59cc538e73120f9b10f201ceb43]: Sch. 9 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-1b457ff970b0b6b1ea469fd4943e8fff]: ANNEX Scheme Pt. B art. 15 in operation at 1.4.2006, see art. 1(2)

[^key-1da9459b4f22b59d2fc61a394077910b]: Sch. 3 Pt. 3 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-1ee1b04e2754982f4a59ec0581bc5827]: Sch. 4 Pt. 2 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-1fddf5031bc3312e40db002ac367a3d5]: ANNEX Scheme Pt P art. 98 in operation at 1.4.2006, see art. 1(2)

[^key-20e20d99a6a4dc422b19526540c4a56d]: Sch. 7 Pt. 3 para. 4 in operation at 1.4.2006, see art. 1(2)

[^key-22776b11f758e9afe72c6b8db585b286]: Sch. 2 Pt. 3 para. 4 in operation at 1.4.2006, see art. 1(2)

[^key-259cdb2d1c8248de7f1f7d7cd0ae3a8c]: Sch. 2 Pt. 7 para. 6 in operation at 1.4.2006, see art. 1(2)

[^key-25f8f829191f6b689e399fbf7c088066]: Sch. 1 Pt. 2 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-261f0fab6d8ae31c1006d9ad6d923c8a]: Sch. 8 para. 8 in operation at 1.4.2006, see art. 1(2)

[^key-26b763f35fac5a8ace41177d605bb50f]: Sch. 7 Pt. 1 para. 4 in operation at 1.4.2006, see art. 1(2)

[^key-295dbae3d7cc872f96dca3d1c8e926bd]: ANNEX Scheme Pt. F art. 54 in operation at 1.4.2006, see art. 1(2)

[^key-2a1618b31cabab2fa97f5174cbb2be22]: Sch. 1 Pt. I in operation at 1.4.2006, see art. 1(2)

[^key-2a1706ac7a24b3a65ddde57c3e9f294c]: ANNEX Scheme Pt. I art. 72 in operation at 1.4.2006, see art. 1(2)

[^key-2a6a16ef6d135b94547b7bfebf3de79b]: Sch. 9 Pt. 1 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-2bfd60eb5da989c695104933355e44b5]: Sch. 5 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-2ce10b3e72cc836a65e22632f7c39850]: Sch. 8 para. 7 in operation at 1.4.2006, see art. 1(2)

[^key-2d83be3bb661998caca42d3b537116cf]: Sch. 4 Pt. 1 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-2f6a0ae69fb9dd46b7cc11a94bb3a987]: Sch. 3 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-30b270fca7f3b1dee14d82634d4493f6]: ANNEX Scheme Pt. F art. 45 in operation at 1.4.2006, see art. 1(2)

[^key-31aa742ae781d4e7d971e868f59eade4]: Sch. 9 Pt. 1 para. 5 in operation at 1.4.2006, see art. 1(2)

[^key-335392eb114c88eac9c5fe604e51a985]: Sch. 4 Pt. 2 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-33d063d3a41896840b36cad173fad0cc]: ANNEX Scheme Pt. L art. 84 in operation at 1.4.2006, see art. 1(2)

[^key-3450ecfef6b74dc365cd81d995c70781]: ANNEX Scheme art. 1 in operation at 1.4.2006, see art. 1(2)

[^key-354236fba947220ca5c710b826353c44]: ANNEX Scheme Pt. F art. 47 in operation at 1.4.2006 with effect in accordance with art. 1(2)(d)(e), seeart. 1(2)

[^key-39ddb9b45fe931162daf509ae6ed85b8]: Sch. 9 Pt. 1 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-3a2286dd78d3114049ac445f8704b057]: Sch. 1 Pt. 2 para. 6 in operation at 1.4.2006, see art. 1(2)

[^key-3c5e64bcdd6d49d2d3649d72cebba3df]: Sch. 9 Pt. 3 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-3e074b78d73ca873d41d02c4c1714d76]: Sch. 7 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-3f24a993c0c5b9e628b1a127ec19457f]: Sch. 6 Pt. 3 para. 8 in operation at 1.4.2006, see art. 1(2)

[^key-4017a66317166c8f286e46bbd4d2f54d]: Sch. 1 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-418ec78246b00ea925c6d977f88c0d52]: ANNEX Scheme Pt. G art. 64 in operation at 1.4.2006, see art. 1(2)

[^key-424d562e99770fba8c869da2417f043d]: ANNEX Scheme Pt. M art. 87 in operation at 1.4.2006, see art. 1(2)

[^key-483a3aa795f337629c2e926cc0dae487]: ANNEX Scheme Pt. M art. 86 in operation at 1.4.2006, see art. 1(2)

[^key-4868a9f8a3ccb66455ea5a9352eb34f4]: Sch. 9 Pt. 3 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-4a31c7b1ab6e3fc96bb4656b2f3bc923]: ANNEX Scheme Pt. B art. 14 in operation at 1.4.2006, see art. 1(2)

[^key-4b33867fa0860171eacf82d6c4c5a830]: ANNEX Scheme Pt. K art. 78 in operation at 1.4.2006, see art. 1(2)

[^key-4c85b72f179d98ad96fa1852e187976c]: ANNEX Scheme Pt. B art. 24 in operation at 1.4.2006, see art. 1(2)

[^key-4fe0776edf068ba595c2acc65565c135]: ANNEX Scheme Pt. N art. 88 in operation at 1.4.2006, see art. 1(2)

[^key-54be081a2b2c4d82d193b528613df674]: ANNEX Scheme Pt. E art. 38 in operation at 1.4.2006, see art. 1(2)

[^key-54c730edbd9e0d656b7b30b3a14d6a54]: Sch. 6 Pt. 1 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-5578e8a556790a3006748fb1f32a2ad6]: Sch. 3 Pt. 1 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-562d8f57fa3cf3b80061eb340ce00a47]: Sch. 7 Pt. 3 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-56f988cd329c3d3c692733ae530b40e5]: ANNEX Scheme Pt. I art. 71 in operation at 1.4.2006, see art. 1(2)

[^key-579d261def59333f099a2f3bd7a17056]: ANNEX Scheme Pt. E art. 40 in operation at 1.4.2006, see art. 1(2)

[^key-58a303e723cfcbf4e3b668d7ac22ce96]: Sch. 2 Pt. 7 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-59ad6f92c8a78fd4bf168a3fbc01a517]: Sch. 2 Pt. 3 para. 2 in operation at 1.4.2006, see art. 1(2)

[^key-5a20c9520d7fd328acaeed87d677ad9c]: ANNEX Scheme Pt. J art. 77 in operation at 1.4.2006, see art. 1(2)

[^key-5a8846b019347be9a079ecb0aab8f0de]: ANNEX Scheme Pt. C art. 31 in operation at 1.4.2006, see art. 1(2)

[^key-5cd6adb734317782943f556cfdc9cba5]: ANNEX Scheme Pt. G art. 56 in operation at 1.4.2006, see art. 1(2)

[^key-5d60939311ae2dac7676c866d9cc71e6]: ANNEX Scheme Pt. I art. 73 in operation at 1.4.2006, see art. 1(2)

[^key-5e34470347531571fed0c2c17cc29671]: Sch. 8 para. 4 in operation at 1.4.2006, see art. 1(2)

[^key-5f4a1e76526005392ea6084630602bc6]: ANNEX Scheme Pt. J art. 76 in operation at 1.4.2006, see art. 1(2)

[^key-60f2a1b0cc1d7cccde47c5a61a8be2a1]: ANNEX Scheme Pt. E art. 37 in operation at 1.4.2006, see art. 1(2)

[^key-669a48e4f56e4d95d1d480cec095b5fc]: Sch. 3 Pt. 4 para. 3 in operation at 1.4.2006, see art. 1(2)

[^key-67d531c348a7ca0212b605f04f7343e3]: Sch. 2 Pt. 5 para. 1 in operation at 1.4.2006, see art. 1(2)

[^key-68f3c57af50014aebd5d7e3000c85ecd]: ANNEX Scheme Pt. M art. 85 in operation at 1.4.2006, see art. 1(2)

[^key-6afb159936a0109d04ddf7f7d8982b81]: ANNEX Scheme Pt. L art. 82 in operation at 1.4.2006, see art. 1(2)

[^key-6c95640e8b942cccfdb9500b7c0f66a6]: ANNEX Scheme Pt. D art. 34 in operation at 1.4.2006, see art. 1(2)

[^key-6d7d6d248cdb266f444f6ad79cf353f2]: ANNEX Scheme Pt. G art. 63 in operation at 1.4.2006, see art. 1(2)

[^key-6e2559f039bba69e7a3b543645e49b50]: ANNEX Scheme Pt L art. 83 in operation at 1.4.2006, see art. 1(2)

[^key-6fd9b80356c04b54e963a9feb426520a]: ANNEX Scheme Pt. C art. 27 in operation at 1.4.2006 with effect in accordance with art. 1(2)(b), seeart. 1(2)