The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

• (5) Where for the purposes of the relevant arrangements the person was entitled to reckon service by reason of some previous service or employment, that previous service or employment shall be treated for the purposes of this paragraph as if it were part of the former service.

3

• (1) Where a person is in receipt of an ordinary, short service or ill-health pension for the purposes of which he is entitled to reckon pensionable service by virtue of a period of employment as a regular firefighter which is a participating period of relevant employment (“the participating period”), the unsecured portion of the pension shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph.

• (2) The annual rate of the reduction is that of the graduated retirement benefit which would, on the assumption that the person retired from regular employment on attaining state pensionable age, be payable to him in return for a payment in lieu of contributions in respect of the whole of the participating period, whether or not such a payment was in fact made.

PART VII — REDUCTION OF PENSION RELATED TO UP-RATING OF WIDOW’S PENSION

1

In this Part “pension” means an ordinary, short service, ill-health or deferred pension and “regular service” means service as a regular firefighter.

2

• (1) Subject to sub-paragraph (2), this paragraph applies in the case of a man entitled to reckon pensionable service otherwise than—

• (a) by reason of regular service after 31st March 1972; or

• (b) by reason of regular service before lst April 1972, in respect of which he has paid pension contributions at a rate related to 6% of his pensionable pay, or

• (c) by virtue of article 53 (receipt of transfer value).

• (2) Where the man was a regular firefighter to whom Article 53 or 54 of the 1973 Scheme applied (that is to say, where on lst October 1973 either he was in regular service or, having retired after 31st March 1972, he was entitled to a pension) and he last paid pension contributions before lst April 1972 at a rate related to 5% of his pensionable pay, this paragraph shall not apply unless—

• (a) he elected or agreed, under Article 53(2)(b) or (4)(a) or 54(2)(b) of the 1973 Scheme, that his pension be reduced; or

• (b) pensionable service became reckonable by him after 1st April 2006 by virtue of article 49 (previous service reckonable on payment).

• (3) Where this paragraph applies the man’s pension shall be reduced by the percentage specified in the second column of the Table in paragraph 5 opposite the number of completed years of relevant pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—

• (a) pensionable service reckonable as mentioned in sub-paragraph (1); and

• (b) where (subject to articles 49(5) and 50(2)) he elected under Article 52(3) or 53(3) of the 1973 Scheme to pay further contributions or to make further payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972.

3

• (1) Subject to sub-paragraph (2), this paragraph applies in the case of man entitled to reckon pensionable service otherwise than—

• (a) by reason of regular service after 31st March 1972; or

• (b) by virtue of article 53.

• (2) Where the man was a regular firefighter to whom Article 53 or 54 of the 1973 Scheme applied, this paragraph shall not apply unless—

• (a) he elected or agreed, under articles 49(3)(b)or 49(4)(b) or Article 54(3)(b) of the 1973 Scheme, that his pension be reduced; or

• (b) pensionable service became reckonable by him after 31st March 2006 by virtue of article 49.

• (3) Where this paragraph applies, the man’s pension shall be reduced by the percentage specified in the third column of the Table in paragraph 5 opposite the number of completed years of pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—

• (a) pensionable service reckonable as mentioned in sub-paragraph (1); and

• (b) where (subject to articles 49(5) and 50(2)) he elected under Article 52(2) or 53(2) of the 1973 Scheme to pay additional contributions or to make an additional payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972.

4

In calculating the amount of a reduction in a pension under paragraph 2 or 3 no account shall be taken of any reduction in the amount of the pension under one or the other of those paragraphs or under article 18 (commutation) or 20 (allocation) or Part VI.

5

The following Table is the Table referred to in paragraphs 2 and 3.

	Percentage reduction in pension	Percentage reduction in pension
Completed years of pensionable service taken into account	Under paragraph 2	Under paragraph 3
1	0.2	0.2
2	0.4	0.4
3	0.6	0.5
4	0.8	0.7
5	1.0	0.8
6	1.2	0.9
7	1.3	1.0
8	1.4	1.1
9	1.6	1.2
10	1.7	1.3
11	1.8	1.4
12	1.9	1.5
13	2.1	1.6
14	2.2	1.6
15	2.3	1.7
16	2.4	1.8
17	2.5	1.9
18	2.6	2.0
19	2.7	2.0
20	2.8	2.1
21	2.9	2.1
22	3.0	2.2
23	3.1	2.2
24	3.2	2.3
25	3.2	2.3
26	3.3	2.4
27	3.4	2.4
28	3.4	2.5
29	3.5	2.5
30 or more	3.5	2.5

6

• (1) Where a man entitled to an ordinary pension was, immediately before he retired, paying additional or further contributions in pursuance of an election under Article 52(2) or (3) of the 1973 Scheme, the annual amount of the ordinary pension shall, for the appropriate period, be reduced by the annual amount of those contributions immediately before his retirement, calculated by reference to his pensionable pay at that time.

• (2) The appropriate period is that for which the contributions would have remained payable had the man not retired.

• (3) No account shall be taken of any reduction under this paragraph for the purpose of calculating any other reduction in the pension under this Scheme.

SCHEDULE 3 — AWARDS ON DEATH – SPOUSES OR CIVIL PARTNERS

PART I — SPOUSE’S OR CIVIL PARTNER’S ORDINARY PENSION

1

• (1) Subject to paragraph 2, the amount of an ordinary pension is the greater of—

• (a) half the amount of the base pension described in sub-paragraph (2); and

• (b) the amount of a requisite benefit pension calculated in accordance with Part V.

• (2) The base pension mentioned in sub-paragraph (1)(a) is—

• (a) where article 25(1)(a) applies, the higher tier ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died;

• (b) where article 25(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving;

• (c) where article 25(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and

• (d) where article 25(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension,

disregarding, in each case, the provisions for reduction contained in article 18(10) (commutation), article 20(9) (allocation) and Parts VI and VII of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account the provisions of Part IV of Schedule 2 (calculation of awards for part-time service).

2

For any period in respect of which the surviving spouse or civil partner so elects, the amount of the ordinary pension shall be calculated in accordance not with paragraph 1 but with article 44 (flat-rate award).

PART II — SPOUSE’S OR CIVIL PARTNER’S ACCRUED PENSION

1

• (1) For the purposes of this Part, half-rate service comprises—

• (a) pensionable service reckonable by virtue of service as a regular firefighter after 31st March 1972;

• (b) pensionable service reckonable by virtue of article 53 (receipt of transfer value);

• (c) pensionable service reckonable by virtue of article 72;

• (d) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(3) of the 1973 Scheme or in calculating a reduction in pension under paragraph 3 of Part VII of Schedule 2;

• (e) the appropriate fraction of any longer period taken into account in calculating such a reduction;

• (f) the appropriate fraction of any pensionable service taken into account in calculating further contributions payable pursuant to an election under Article 52(3) of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he retired; and—

• (g) any pensionable service taken into account in calculating a further payment by way of a lump sum made by him pursuant to an election under Article 53 of the 1973 Scheme.

• (2) For the purposes of this Part, mixed-rate service comprises—

• (a) pensionable service reckonable by virtue of service as a regular firefighter in respect of which the deceased paid contributions at a rate related to 6% of his pensionable pay;

• (b) pensionable service falling within sub-paragraph (1)(a) to (c);

• (c) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(2), or of one the effect of which was preserved by Article 51, of the 1973 Scheme, or in calculating a reduction in pension under paragraph 2 of Part VII of Schedule 2;

• (d) the appropriate fraction of any longer period taken into account in calculating such a reduction;

• (e) the appropriate fraction of any pensionable service taken into account in calculating additional contributions payable pursuant to an election under Article 52(2), or to one the effect of which was preserved by Article 51 of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he died; and

• (f) any pensionable service taken into account in calculating an additional payment by way of a lump sum made by him pursuant to an election under Article 53(3) of the 1973 Scheme.

• (3) For pensionable service falling within sub-paragraph (1)(e) or sub-paragraph (2)(d) the appropriate fraction is—

$$(A/B)$ where— A is the period of the deceased’s actual service after the material date, and B is the period of actual service he would have had if (irrespective of the date of his death) he had not retired until entitled to an ordinary pension, or until he could have been required to retire on account of age, whichever is the earlier.$

• (4) The material date is—

• (a) for the purposes of sub-paragraph (1)(e), 31st March 1972; and

• (b) for the purposes of sub-paragraph (2)(d), 25th August 1966.

• (5) For pensionable service falling within sub-paragraph (1)(f) or (2)(e) the appropriate fraction is—

$$(C/D)$ where— C is the period during which the contributions were paid, and D is the period specified in sub-paragraph (6).$

• (6) The period is the greater of—

• (a) 5 years; and

• (b) 25 years less the period of pensionable service the deceased was entitled to reckon on the relevant date.

• (7) The relevant date is—

• (a) where the deceased last served as a regular firefighter before lst October 1978, the date on which he elected to pay the contributions; and

• (b) in any other case, the date from which the contributions became payable.

• (8) The periods mentioned in sub-paragraphs (3) and (6)(b) are to be counted in complete years and months.

2

• (1) Subject to sub-paragraph (3), the amount of the surviving spouse’s or civil partner’s accrued pension is the total of—

• (a) 1/6th of the deceased’s deferred pension multiplied by the appropriate fraction of his half-rate service; and

• (b) 1/3rd of his deferred pension multiplied by the appropriate fraction of his mixed-rate service.

• (2) The appropriate fraction is—

$$(A/B)$ where— A is the deceased’s half-rate or, as the case may be, mixed rate service, and B is all the pensionable service he was entitled to reckon.$

• (3) In calculating the deceased’s deferred pension for the purposes of this paragraph account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of—

• (a) article 16(5) (restriction on payment); or

• (b) article 18(10) or 20(9) or Part VI or VII of Schedule 2 (reduction in various circumstances).

3

• (1) Subject to sub-paragraphs (2) and (3), for any period in respect of which a surviving spouse or civil partner so elects, the amount of the accrued pension shall be calculated in accordance not with paragraphs 1 and 2 but with article 44 (flat rate award).

• (2) This paragraph does not apply where the pensionable service reckonable in calculating the deceased’s deferred pension was—

• (a) if he became entitled to the pension before 6th April 1988, less than 5 years; and

• (b) in any other case, less than 2 years.

• (3) This paragraph does not apply where an election made by the deceased under article 59 had effect at the time of his death.

PART III — PENSION FOR SURVIVING SPOUSE OR CIVIL PARTNER OF POST-RETIREMENT MARRIAGE OR CIVIL PARTNERSHIP

1

• (1) Where the surviving spouse or civil partner would otherwise have been entitled to an ordinary pension under article 25 the amount of the pension under article 27 shall, subject to sub-paragraph (2), be calculated in accordance with paragraph 1 of Part I in the same way as that of an ordinary pension.

• (2) For the purposes of this paragraph, paragraph 1 of Part I has effect as if the reference in sub-paragraph (1)(a) to the base pension were a reference to the appropriate proportion of the base pension.

2

• (1) Where the surviving spouse or civil partner would otherwise have been entitled to an accrued pension under article 26, the amount of the pension under article 27 shall, subject to sub-paragraph (2), be calculated in accordance with Part II in the same way as that of an accrued pension.

• (2) For the purposes of this paragraph, paragraph 2 of Part II has effect as if references to the deceased’s deferred pension were references to the greater of—

• (a) the appropriate proportion of the deferred pension; and

• (b) subject to paragraph (3), 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978 (his “relevant pensionable service”).

• (3) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount at sub-paragraph (2)(b) shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2.

• (4) In making the calculation mentioned in sub-paragraph (3), for the value of A there shall be substituted “A is the amount calculated under paragraph 2(2)(b) of Part III of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire and rescue service” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted.

3

The appropriate proportion mentioned in paragraphs 1 and 2 is the proportion which the deceased’s relevant pensionable service bears to his total pensionable service.

PART IV — SPOUSE’S OR CIVIL PARTNER’S REQUISITE BENEFIT PENSION

1

Subject to paragraph 2, the amount of a requisite benefit pension is 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978.

2

Where some or all of the deceased’s service , which is reckonable as pensionable service, was part-time service, the amount of a requisite benefit pension shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2.

3

In making the calculation mentioned in paragraph 2, for the value of A there shall be substituted “A is the amount calculated under paragraph 1 of Part IV of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire and rescue service” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted.

SCHEDULE 4 — AWARDS ON DEATH – CHILDREN

PART I — CHILD’S ORDINARY ALLOWANCE

1

• (1) Subject to paragraphs 2 and 3, the amount of an ordinary allowance is the appropriate percentage of the base pension described in sub-paragraph (4).

• (2) Where one of the child’s parents is alive—

• (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 18.75; and

• (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 37.5 divided by the number of allowances.

• (3) In respect of any period during which neither of the child’s parents is alive—

• (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 25; and

• (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 50 divided by the number of allowances.

• (4) The base pension mentioned in sub-paragraph (1) is—

• (a) where article 33(1)(a) applies, the higher tier ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died;

• (b) where article 33(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving;

• (c) where article 33(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and

• (d) where article 33(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension,

disregarding, in each case, the provisions for reduction contained in article 18(10) (commutation), article 20(9) (allocation) and Parts VI and VII of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account of Part IV of Schedule 2 (calculation of awards for part-time service).

2

• (1) Where—

• (a) the deceased died while entitled to a pension other than a deferred pension; and

• (b) a surviving spouse’s or civil partner’s ordinary pension is payable; and

• (c) in respect of any week the survivor’s benefit rate would otherwise exceed the final pension rate,

any children’s ordinary allowances calculated in accordance with paragraph 1 shall be reduced by the factor necessary to secure that the survivors’ benefit rate equals the final pension rate.

• (2) The survivors’ benefit rate is the aggregate of the rates of the spouse’s or civil partner’s ordinary pension and the children’s ordinary allowances calculated in accordance with paragraph 1, and the final pension rate is the rate at which the deceased’s pension was last payable, disregarding any reduction in it except a reduction under article 18(10) (commutation) or article 20(9) (allocation).

3

For any period in respect of which a person to whom a child’s ordinary allowance which would otherwise fall to be calculated in accordance with paragraph 1 is paid so elects, the amount of the allowance shall be calculated in accordance not with paragraph 1 but with article 44 (flat-rate award).

PART II — CHILD’S ACCRUED ALLOWANCE

1

• (1) Subject to sub-paragraph (2) and to paragraphs 2 to 5 the amount of an accrued allowance shall be calculated in accordance with paragraphs 1 and 3 of Part I as if it were an ordinary allowance to which the child was entitled.

• (2) Where an election made by the deceased under article 59 had effect at the time of his death, paragraph 3 of Part I (election for flat-rate allowance) does not have effect for the calculation under this Part of an accrued allowance.

2

Except where paragraph 3 applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the deceased’s deferred pension.

3

• (1) This paragraph applies where the deceased was the child’s father and was entitled to reckon pensionable service otherwise than by virtue of—

• (a) service as a regular firefighter after 31st March 1972; or

• (b) article 72 (servicemen).

• (2) Where this paragraph applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the appropriate proportion of the deceased’s deferred pension.

• (3) The appropriate proportion is that which his half-rate service bears to his total pensionable service.

4

In calculating the deceased’s deferred pension for the purposes of paragraph 2 or 3 account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of—

• (a) article 16(5) (restriction on payment); or

• (b) article 18(10) or 20(9) or Part VI or VI of Schedule 2 (reduction in various circumstances).

5

Where one of the parents is alive and in respect of any week the aggregate of—

• (a) the surviving spouse’s or civil partner’s accrued pension; and

• (b) the accrued children’s allowances,

exceeds the rate at which the deceased’s deferred pension was last payable, or would have been payable if he had attained the age of 60 (“the final pension rate”), the allowances shall be reduced by the factor necessary to secure that the aggregate equals the final pension rate.

PART III — REDUCTION IN CHILD’S ALLOWANCE DURING FULL-TIME REMUNERATED TRAINING

1

• (1) Subject to sub-paragraph (2), this Part applies where a child entitled to an allowance under article 33 or 34 (“the relevant allowance”)—

• (a) is undergoing full-time vocational training within the meaning of article 35; and

• (b) is receiving in respect of that training remuneration at an annual rate which exceeds the rate specified in paragraph 3(l) (“the specified rate”).

• (2) Where the deceased died or ceased to be a regular firefighter before 10th October 1983, this Part applies only when the child has attained the age of 19.

2

• (1) Where this Part applies—

• (a) if the amount by which the annual rate of the remuneration exceeds the specified rate (“the excess remuneration”) is the same as or larger than the effective amount of the relevant allowance, the allowance shall not be paid; and

• (b) in any other case, the amount of the relevant allowance shall be reduced by that of the excess remuneration.

• (2) Where other children are also entitled to allowances and either sub-paragraph (2)(b) or (3)(b) of paragraph 1 of Part I applies—

• (a) where sub-paragraph (1)(a) applies, each of the other allowances shall be re-calculated as if there were no entitlement to the relevant allowance; and

• (b) where sub-paragraph (1)(b) applies, each of the other allowances shall be increased by the amount of the excess remuneration divided by the number of those allowances.

• (3) Notwithstanding anything in sub-paragraph (2)—

• (a) no child shall by virtue of that sub-paragraph receive an allowance greater than that to which he would be entitled if no relevant provision applied in his case; and

• (b) the total of the effective amounts of the allowances to be paid under a relevant provision shall not by virtue of that sub-paragraph exceed what would otherwise have been payable under the relevant provision.

3

• (1) The specified rate is the annual rate (rounded up to the nearest £1) at which an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971 (“the 1971 Act”), would for the time being be payable if it had begun, and first qualified for increases under the 1971 Act, on 1st June 1972 and had been payable at an annual rate of £250.

• (2) The effective amount of an allowance is its amount together with that of any increase in it under the 1971 Act.

SCHEDULE 5 — LUMP SUM IN LIEU OF CHILD’S ALLOWANCE

1

The amount of the lump sum is such amount, not exceeding the permitted amount, as may be agreed between the Board and—

• (a) a surviving parent or the child’s guardian; or

• (b) if he has neither, the child himself.

2

The permitted amount is the capitalised value of the amount commuted under article 41, calculated in accordance with tables prepared from time to time by the Government Actuary.

SCHEDULE 6 — PENSIONABLE SERVICE AND TRANSFER VALUES

PART I — PAYMENTS IN RESPECT OF PREVIOUS SERVICE

1

• (1) Subject to sub-paragraphs (2) to (4), an amount which a person undertakes to pay in accordance with this paragraph shall be paid by such regular instalments as will secure that the whole of the amount has been paid within a period of 5 years and before he reaches normal pension age; the instalments are payable to the Board which may deduct them from his pay.

• (2) The person may at any time discharge his liability in whole or part by paying to the Board the whole or, as the case may be, a part of the balance then outstanding.

• (3) If before he has paid the whole of the amount he—

• (a) retires and does not become entitled to an award other than one under article 17 (repayment of aggregate pension contributions); or

• (b) dies,

any balance then outstanding shall be treated as having been paid.

• (4) If before he has paid the whole of the amount he retires and becomes entitled to an award other than one under article 17, the Board may deduct the balance then outstanding from payments of any award payable to him.

2

• (1) Subject to sub-paragraph (2), the sum referred to in article 49(3)(c) is A x B x C, where—

• A is the person’s annual pensionable pay at the time when he again became a regular firefighter or if he is a part-time member of the fire and rescue service, the annual pensionable pay he would have received had he been a whole-time member,

• B is the factor ascertained from the Table by reference to his age at that time, and

• C is the number of complete years he was entitled to reckon as pensionable service when he retired. Table AgeFactorUnder 380.0950380.0960390.0970400.0980410.0990420.1005430.1020440.1040450.1055460.1070470.1090480.1105490.1125500.1140510.1160520.1180530.1200540.123055 and over0.1260

• (2) The sum calculated in accordance with sub-paragraph (1) shall be reduced by half of any amount which, if article 49(1) had applied and a sum had been payable under article 54 (transfer payments between fire authorities), would for the purpose of calculating that sum have constituted (C x D) in the formula set out in paragraph 2 of Part III.

PART II — SERVICE RECKONABLE ON RECEIPT OF TRANSFER VALUE

1

• (1) If the previous scheme is a club scheme, the period reckonable as pensionable service is one equal to the period that would enable the Board to pay a transfer value, calculated on the cash equivalent basis, of the same amount as the sum received.

• (2) A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 93(1) of the Pension Schemes (Northern Ireland) Act 1993⁶⁶ for the calculation of cash equivalents.

• (3) In calculating the period any sum representing interest that is included in the transfer value received is not to be taken into account.

2

• (1) Subject to paragraph 3, if the previous scheme is not a club scheme the period reckonable as pensionable service is that specified in sub-paragraph (2).

• (2) The period is—

$$((A+B+C)/(D+E))years$ where— A is the amount of the transfer value divided by the market level indicator for the month in which the material date occurred, B is any amount in respect of graduated National Insurance modification notified by the scheme managers of the previous scheme, C is 52 times the amount in respect of the person’s guaranteed minimum multiplied by the minimum pension factor, D is 1/45th of the rate of his annual pensionable pay at the material date multiplied by the pension factor, and E is 1/90th of the rate of his annual pensionable pay at the material date multiplied by the surviving spouse’s or civil partner’s pension factor.$

• (3) The market level indicator for a month is to be ascertained from tables provided by the Government Actuary by reference to—

• (a) the person’s age at the material date; and

• (b) the average gross redemption yield on the first working day of the month, ascertained from the FT-Actuaries Share indices published in the Financial Times newspaper, on British Government index-linked stocks redeemable after 5 years or more, assuming inflation at 5 per cent (interpolating where that yield is not an integral percentage).

• (4) The amount in respect of the person’s guaranteed minimum is F + G,

where—

• F is so much of his guaranteed minimum as is attributable to service before 6th April 1988, and

• G is half of so much of it as is attributable to service after 5th April 1988.

• (5) The material date—

• (a) if the transfer value was received within 12 months after the date on which the person became a regular 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 1971⁶⁷.

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.