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The Police Pension Scheme (Scotland) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-03-24

Last updated 2015-04-01

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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Made: 24th March 2015

Laid before the Scottish Parliament: 26th March 2015

Coming into force: 1st April 2015

In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

PART 1 — Preliminary

Citation and commencement

1

These Regulations may be cited as the Police Pension Scheme (Scotland) Regulations 2015 and come into force on 1st April 2015.

Interpretation

2

In these Regulations—

“the Act” means the Public Service Pensions Act 2013;

“FA 2004” means the Finance Act 2004[^f00002];

“PA 1995” means the Pensions Act 1995[^f00003];

“PIA 1971” means the Pensions (Increase) Act 1971[^f00004];

“PSA 1993” means the Pension Schemes Act 1993[^f00005];

“WRPA 1999” means the Welfare Reform and Pensions Act 1999[^f00006];

“the 2013 Regulations” means the Police Service of Scotland Regulations 2013[^f00007];

“the 1987 scheme” means the scheme constituted by the Police Pensions Regulations 1987[^f00008];

“1987 transition member” has the meaning given in Schedule 4;

“the 1988 NI Police scheme” means the scheme constituted by the Royal Ulster Constabulary Pensions Regulations 1988[^f00009];

“the 2006 scheme” means the scheme constituted by the Police Pensions Regulations (Scotland) 2007[^f00010];

“2006 transition member” has the meaning given in Schedule 4;

“the 2009 NI police pension scheme” means the scheme constituted by the Police Pension (Northern Ireland) Regulations 2009[^f00011];

“the 2015 NI police pension scheme” means a scheme established under the Public Service Pensions Act (Northern Ireland) 2014[^f00012] for payment of retirement pensions to or in respect of members of the police service in Northern Ireland which comes into force on 1st April 2015;

“the 2015 England and Wales police pension scheme” means the scheme established by the Police Pensions Regulations 2015[^f00013];

“accrued added pension” means— accrued added (self only) pension (if any); and accrued added (all beneficiaries) pension (if any);

“accrued added (all beneficiaries) pension”, for the purpose of calculating the amount of retirement added pension or the provisional amount of deferred added (all beneficiaries) pension, has the meaning given in regulation 36(6);

“accrued added (self only) pension”, for the purpose of calculating the amount of retirement added pension or the provisional amount of deferred added (self only) pension, has the meaning given in regulation 36(5);

“accrued club transfer earned pension”, for the purpose of calculating the amount of retirement earned pension or the provisional amount of deferred club transfer earned pension, has the meaning given in regulation 36(4);

“accrued earned pension” means— in relation to this scheme— accrued standard earned pension (if any); and accrued club transfer earned pension (if any); in relation to another pension scheme or the existing police pension scheme, accrued rights to benefits under that scheme derived from— pension which is earned under that scheme; or pension which is attributable to a transfer payment received by that scheme;

“accrued pension” means— accrued earned pension; and accrued added pension (if any);

“accrued rights”, in relation to benefits under this scheme, does not include a right to benefits attributable (directly or indirectly) to a pension credit;

“accrued standard earned pension”, for the purpose of calculating the amount of retirement earned pension or the provisional amount of deferred standard earned pension, has the meaning given in regulation 36(3);

“active member”, in relation to this scheme, means a person who is in pensionable service[^f00014] under this scheme;

“active member’s account” has the meaning given in regulation 46(2);

“actuarial guidance” means guidance given by the Scottish Ministers after consultation with the scheme actuary;

“actuarial reduction” has the meaning given in regulation 41(4) (actuarial reduction on early payment of pension);

“actuarial tables” means tables determined by the Scottish Ministers after consultation with the scheme actuary;

“added pension” means— added (self only) pension (if any); and added (all beneficiaries) pension (if any);

“added (all beneficiaries) pension” means added pension payable in respect of a member after the member has died;

“added (self only) pension” means added pension payable to a pensioner member;

“adoption leave” means— for a person in service in the police force, leave taken in accordance with a determination under regulation 25(8)(c) of the 2013 Regulations; or for any other person, any period of equivalent leave taken by the person;

“adoption support leave” means— for a person in service as a member of the police force, leave taken in accordance with a determination under regulation 25(8)(d) of the 2013 Regulations; or for any other person, any period of equivalent leave taken by the person;

“age addition” has the meaning given in regulation 39(3);

“amount of added pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 49(7);

“amount of credited pension” has the meaning given in regulation 62(5);

“amount of standard earned pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 49(4) (amount of pension for a scheme year);

“annual rate”— for each description of pension, has the meaning given in Part 7 (retirement benefits); and in relation to pensionable earnings, means the amount of pensionable earnings payable for a scheme year;

“appeal board” has the meaning given in Schedule 1 (medical decisions: appeals and reconsideration);

“assistant inspector of constabulary” means an assistant inspector of constabulary appointed under section 72 of the Police and Fire Reform (Scotland) Act 2012[^f00015];

“assumed age addition” has the meaning given in regulation 40(3);

“assumed pay” except as otherwise provided in Part 10 (contributions), means the amount of pensionable earnings an active member of this scheme is taken to receive under regulation 25(2) in respect of a period of assumed pay;

“the beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) of PIA 1971[^f00016];

“career break”, in relation to a member of this scheme, means a period of unpaid leave whether or not it exceeds 5 years which is agreed by the employer in accordance with a determination under regulation 25(13) of the 2013 Regulations;

“child’s added pension” means a pension payable to an eligible child under regulation 135(4)(d);

“child’s earned pension” means a pension payable to an eligible child under regulation 135(4)(a);

“child’s enhanced upper tier ill-health pension” means a pension payable to an eligible child under regulation 135(4)(c);

“child’s lower tier ill-health pension” means a pension payable to an eligible child under regulation 135(4)(b);

“closing date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 4 (transitional provisions);

“club scheme” has the meaning given in Part 11 (transfers);

“club transfer arrangements” has the meaning given in Part 11;

“club transfer earned pension” means pension attributable to receipt of a club transfer value payment;

“club transfer value” has the meaning given in Part 11;

“club transfer value payment” has the meaning given in Part 11;

“the commutation amount” means the amount of pension exchanged for a lump sum as a result of the exercise of the option to exchange part of a pension for a lump sum— exercisable under regulation 114 (option to commute part of a pension) in relation to a retirement pension; or exercisable under regulation 121 (option for pension credit member to commute part of pension) in relation to a pension credit member’s pension;

“connected scheme” means another statutory pension scheme that is connected, within the meaning of section 4(6) of the Act, with this scheme;

“continuity of service”— in relation to service in the 1987 scheme and this scheme, has the meaning given in paragraph 4 of Schedule 4; and in relation to service in the 2006 scheme and this scheme, has the meaning given in paragraph 5 of that Schedule;

“continuous period of pensionable service”, in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in service not exceeding 5 years;

“death benefits” means benefits payable under Part 9 (death benefits);

“death gratuity” means a gratuity paid under Chapter 8 of Part 9 (death benefits);

“deferred member”, in relation to this scheme, has the meaning given in regulation 34;

“deferred member’s account” has the meaning given in regulation 55(3);

“description of accrued pension” means accrued pension of a description mentioned in regulation 35;

“description of deferred added pension” means— deferred added (all beneficiaries) pension; or deferred added (self only) pension;

“description of deferred earned pension” means— deferred standard earned pension; deferred club transfer earned pension;

“description of deferred pension” means— deferred standard earned pension; deferred club transfer earned pension; deferred added (all beneficiaries) pension; or deferred added (self only) pension;

“description of pension” means— standard earned pension; transferred pension; club transfer earned pension; added (all beneficiaries) pension; or added (self only) pension;

“dual capacity member” has the meaning given in regulation 189;

“duly qualified medical practitioner” means a registered medical practitioner who holds— the minimum qualification of Associate of the Faculty of Occupational Medicine or the equivalent EEA qualification; or any other equivalent qualification acceptable to the scheme manager;

“early payment reduction” has the meaning given in regulation 41(4) (actuarial reduction on early payment of pension);

“eligible child” has the meaning given in regulation 134;

“eligible child’s pension” has the meaning given in regulation 133;

“eligible service” has the meaning given in regulation 12;

“employment” includes an office or appointment and related expressions are to be read accordingly;

“employer” means— for a member of the police force, the Scottish Police Authority; for an inspector of constabulary, the Scottish Ministers;

“enhanced upper tier ill-health pension” means a pension payable to a member who meets the upper tier threshold;

“the existing England and Wales police pension scheme” means the scheme constituted by the Police Pensions Regulations 2006[^f00017]

“the existing NI police pension scheme” means— for a 1987 transition member, the 1988 NI Police Pension scheme; for a 2006 transition member, the 2009 NI police pension scheme;

“the existing police pension scheme” means— the 1987 scheme; or the 2006 scheme;

“final pay” has the meaning given in regulation 149;

“first day of eligible service” has the meaning given in regulation 16;

“full retirement pension” means the following pensions payable under Chapter 2 of Part 7 (full retirement benefits)— a retirement earned pension; and a retirement added pension (if any);

“full retirement pension which comes into payment early on grounds of permanent medical unfitness”, in relation to a member of this scheme, means a full retirement pension to which the member becomes entitled under regulation 81(3) (entitlement to full retirement pension (deferred pension));

“gap in service”, in relation to service in this scheme, means any period after a member’s first day of eligible service— in which the member is not in eligible service; or in respect of which the member is opted out of this scheme under Chapter 2 of Part 4;

“guaranteed minimum” means the guaranteed minimum as defined in sections 14 and 17 of PSA 1993 (minimum pensions for earners, widows and widowers)— as increased in accordance with the requirements of section 109 of that Act (annual increase of minimum pensions); and if a reduction has been made under section 15A of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;

“guaranteed minimum pension” has the meaning given in section 8(2) of PSA 1993;

“ill-health benefits” means— an ill-health pension; or a full retirement pension which comes into payment early on grounds of permanent medical unfitness;

“ill-health pension” means— for a transition member with continuity of service, a transition member’s ill-health pension payable under paragraph 23 of Schedule 4 (transitional provisions); otherwise, a lower tier ill-health pension and an enhanced upper tier ill-health pension (if applicable) payable under Part 7 (retirement benefits);

“ill-health pension under this scheme” means a lower tier ill-health pension and if applicable an enhanced upper tier ill-health pension payable under Part 7;

“index adjustment” means— in relation to the opening balance of earned pension other than club transfer earned pension for any scheme year, the change in prices in that scheme year[^f00018], plus 1.25%; and in relation to the opening balance of club transfer earned pension for any scheme year, the in-service revaluation index that the sending scheme would have applied to that amount of earned pension for that scheme year, had the earned pension not been transferred;

“injury received in the execution of duty” has the meaning given in regulation 6 of the Police (Injury Benefit) (Scotland) Regulations 2007[^f00019] and “the result of an injury” is construed in accordance with regulation 8 of those Regulations;

“Injury Benefits Regulations” means— the Police (Injury Benefit) (Scotland) Regulations 2007; or scheme regulations providing for payment of injury benefits to members of the police force;

“in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme;

“inspector of constabulary” means an inspector of constabulary appointed under section 71 of the Police and Fire Reform (Scotland) Act 2012 or an assistant inspector of constabulary;

“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme;

“last day of pensionable service” means the last day of a continuous period of pensionable service under this scheme;

“the leaving year” means the scheme year in which the last day of pensionable service falls;

“lower tier ill-health pension” means a pension payable under Part 7 to a member who meets the lower tier threshold;

“lower tier threshold”, in relation to entitlement to payment of an ill-health pension, has the meaning given in regulation 91 (payment thresholds);

“lump sum death grant” means a lump sum paid under Chapter 6 of Part 9 (death benefits) on the death of a member;

“maternity leave” means— for a person in service in the police force, leave taken in accordance with a determination under regulation 25(7) of the 2013 Regulations; or for any other person, any period of equivalent leave taken by the person;

“maternity support leave” means— for a person in service in the police force, leave taken in accordance with a determination under regulation 25(8)(a) of the 2013 Regulations; or for any other person in service, any period of equivalent leave;

“member”, in relation to this scheme, means an active member, deferred member, pensioner member or pension credit member of this scheme;

“member of the police force” includes a former member of the police force;

“member of a police force”, in relation to England and Wales, has the meaning given in regulation 2 of the 2015 England and Wales police pension scheme;

“member contributions” has the meaning given in Part 10 (contributions);

“normal minimum pension age” has the same meaning as in section 279(1) of FA 2004;

“occupational pension scheme” has the meaning given in section 1 of PSA 1993;

“opening balance”, in relation to a description of pension for a scheme year, has the meaning given in regulation 50(3);

“parental leave” means— for a person in service in the police force, leave taken in accordance with a determination under regulation 25(8)(b) of the 2013 Regulations; or for any other person, any period of equivalent leave taken by the person;

“part-time service” means— in relation to a member of the police force, service by a person appointed under regulation 3 of the 2013 Regulations; or in relation to any other person, part-time service under the member’s terms and conditions of employment;

“pay period” means the period in respect of which a payment of pensionable earnings is made;

“payments for added pension” means payments resulting from the exercise of the added pension option under Schedule 3;

“pension credit” has the meaning given in section 124(1) of PA 1995;

“pension credit member”, in relation to this scheme, means a person who has rights under this scheme which are attributable (directly or indirectly) to a pension credit under a pension sharing order following divorce or nullity of marriage;

“pension credit member’s account” has the meaning given in regulation 62;

“pension credit member’s pension” means a pension payable under regulation 116;

“pension debit” means a debit under section 29(1)(a) of WRPA 1999;

“pension debit member”, in relation to this scheme, means a person who is a member of this scheme whose benefits or future benefits under this scheme have been reduced under section 31 of WRPA 1999 (reduction under pension sharing order following divorce or nullity of marriage);

“another pension scheme” means— another occupational pension scheme that is a registered pension scheme but is not a connected scheme; or a personal pension scheme;

“pension sharing order” means any provision or order specified in section 28 of WRPA 1999;

“pension supervising authority” has the meaning given in regulation 200;

“pensionable earnings”, in relation to any period— for the purpose of calculating member contributions, has the meaning given in Part 10; and otherwise, has the meaning given in regulation 24 (pensionable earnings)

“pensioner member”, in relation to this scheme, means a person who is entitled to the immediate payment of a retirement pension under this scheme;

“period of assumed pay” has the meaning given in regulation 25(2);

“period of permanent service” means a period in which a person is absent from duty because of being called out, or recalled, for permanent service in Her Majesty’s armed forces in pursuance of a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996[^f00020];

“permanently medically unfit”, in relation to a member of the police force, has the meaning given in regulation 66 (decision of selected medical practitioner);

“personal pension scheme” means a personal pension scheme as defined in section 1 of PSA 1993 that is a registered pension scheme;

“PIA index adjustment”, in relation to the opening balance of added pension for any scheme year, means the amount by which the annual rate of a pension of an amount equal to the opening balance would have been increased in that year under PIA 1971 if— that pension were eligible to be so increased; and the beginning date for that pension were the first day of the previous scheme year;

“a police force”, in relation to England and Wales, has the meaning given in Part 2 of the 2015 England and Wales police pension scheme;

“the police force” means the Police Service of Scotland;

“a police pension scheme” means— this scheme; the 2015 England and Wales police pension scheme; or the 2015 NI police pension scheme;

“the police service in Northern Ireland” means those persons who are eligible to be a member of— the 2015 NI police pension scheme; the 2009 NI police pension scheme; or the 1988 NI police pension scheme;

“protected member”, in relation to the existing police pension scheme, has the meaning given in Schedule 4 (transitional provisions);

“provisional amount”, in relation to a description of deferred pension, has the meaning given in regulation 56;

“qualifying service”, for the purpose of this scheme, has the meaning given in regulation 78;

“registered”, in relation to a pension scheme, means registered under Chapter 2 of Part 4 of FA 2004;

“regular employment” means employment for an annual average of at least 30 hours per week;

“relevant service” means temporary service under section 15 of the Police and Fire Reform (Scotland) Act 2012;

“retirement account” has the meaning given in regulation 59(4);

“retirement added pension” means— retirement added (self only) pension (if any); and retirement added (all beneficiaries) pension (if any);

“retirement benefits” means benefits payable under Part 7 (retirement benefits);

“retirement earned pension” means, in relation to this scheme— retirement standard earned pension (if any); and retirement club transfer earned pension (if any);

“retirement index adjustment”, in relation to an amount of accrued earned pension, has the meaning given in regulation 37;

“retirement pension” means a full retirement pension or an ill-health pension;

“retirement PIA index adjustment”, in relation to an amount of accrued added pension, has the meaning given in regulation 38;

“this scheme” means the scheme established by these Regulations;

“scheme actuary” means the individual appointed by the Scottish Ministers under Part 12 (actuarial valuations and employer cost cap);

“scheme closing date” means 31st March 2015;

“scheme manager” has the meaning given in regulation 5;

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“selected medical practitioner” has the meaning given in Schedule 1 (medical decisions: appeals and reconsideration);

“sending scheme” has the meaning given in Part 11 (transfers);

“sick leave” means— for a member of the police force, leave taken in accordance with a determination under regulation 25(5) of the 2013 Regulations; or for any other person, any period of equivalent leave taken by the person;

“standard earned pension” means pension which is earned under this scheme and which is payable without actuarial reduction— to an active member of this scheme who becomes a pensioner member of this scheme on reaching normal pension age under this scheme[^f00021]; or to a deferred member of this scheme who becomes a pensioner member of this scheme on reaching the member’s state pension age;

“statutory pay” means statutory adoption pay, statutory maternity pay, ordinary statutory paternity pay or additional statutory paternity pay within the meaning of the Social Security Contributions and Benefits Act 1992[^f00022];

“surviving adult”, in relation to a deceased member of this scheme, has the meaning given in regulation 124;

“surviving adult partner” has the meaning given in regulation 125;

“surviving adult’s added pension” means a pension payable under regulation 127(2)(d);

“surviving adult’s earned pension” means a pension payable under regulation 127(2)(a);

“surviving adult’s enhanced upper tier ill-health pension” means a pension payable under regulation 127(2)(c);

“surviving adult’s lower tier ill-health pension” means a pension payable under regulation 127(2)(b);

“surviving adult’s pension” has the meaning given in regulation 126;

“surviving civil partner” has the meaning given in regulation 124;

“surviving spouse” has the meaning given in regulation 124;

“transfer payment” has the meaning given in Part 11;

“transfer value” has the meaning given in Part 11;

“transfer value payment” has the meaning given in Part 11;

“transferred pension” means pension attributable to receipt of a transfer value payment;

“transition date” has the meaning given in Part 1 of Schedule 4 (transitional provisions);

“transition member” means— a 1987 transition member; or a 2006 transition member;

“upper tier threshold”, in relation to entitlement to payment of an ill-health pension, has the meaning given in regulation 91 (payment thresholds); and

“weekly rate”, in relation to a guaranteed minimum pension, has the same meaning as in regulation 55(1) of the Occupational Pension Schemes (Contracting-out) Regulations 1996[^f00023].

Members of the police service in Northern Ireland

3

For the purpose of these Regulations, the following persons are members of the police service in Northern Ireland—

(a) a constable of the Police Service of Northern Ireland as defined in section 1(2) of the Police (Northern Ireland) Act 2000[^f00024];

(b) a constable of the Police Service of Northern Ireland Reserve as defined in section 1(4) of that Act;

(d) a police reserve trainee within the meaning of section 37(3) of that Act; and

(e) a police service cadet within the meaning of section 42 of that Act.

PART 2 — Establishment of scheme

Establishment of scheme

4

(1) These Regulations establish a scheme for the payment of pensions and other benefits to or in respect of—

(a) members of the Police Service of Scotland (including such members engaged in relevant service); and

(b) inspectors of constabulary.

(2) For the purposes of these Regulations and except where the context otherwise requires, inspectors of constabulary are considered to be members of the police force.

(3) These Regulations do not apply to special constables or police cadets.

(4) This scheme is to be known as the Police Pension Scheme (Scotland) 2015.

PART 3 — Governance

Scheme manager

5

(1) The Scottish Ministers are the scheme manager for this scheme and any statutory pension scheme that is connected with it[^f00025].

(2) The scheme manager is responsible for managing this scheme and any connected scheme.

(3) Pensions and other benefits payable under this scheme are payable by the scheme manager.

(4) A statutory scheme that is a defined contributions scheme is not connected with this scheme[^f00026].

(5) The scheme established by the Police Pensions (Additional Voluntary Contributions) Regulations 1991[^f00027] is not connected with this scheme.

(6) The scheme manager may delegate any functions under these Regulations, including this power to delegate.

Scheme manager’s obligation to pass on member’s records

6

(1) Paragraph (2) applies if a member of the police force becomes a member of a police force in England and Wales (“the new police force”).

(2) The scheme manager must give the scheme manager for the new police force any information or documents required by the scheme manager for the new police force for the purpose of—

(a) the scheme manager’s functions under the 2015 England and Wales police pension scheme; or

(b) records required to be kept by the scheme manager under regulations made under section 16 of the Act.

(3) Paragraph (4) applies if a member of the police force becomes a member of the police service in Northern Ireland (“the NI police service”).

(4) The scheme manager must give the scheme manager for the NI police service any information or documents required by the scheme manager for the NI police service for the purpose of—

(a) the scheme manager’s functions under the 2015 NI police pension scheme; or

(b) records required to be kept by the scheme manager under regulations made under section 16 of the Public Service Pensions Act (Northern Ireland) 2014[^f00028].

Establishment of pension board

7

(1) A pension board (“the Scottish Police Pension Board”) is established.

(2) The Scottish Police Pension Board is responsible for assisting the scheme manager in relation to securing compliance with—

(a) these Regulations;

(b) any other legislation relating to the governance and administration of this scheme and any statutory pension scheme that is connected with it; and

(c) any requirements imposed by the Pensions Regulator in relation to this scheme or any statutory pension scheme that is connected with it.

(3) The scheme manager is to determine the process by which the Scottish Police Pension Board discharges its functions.

Membership of pension board

8

(1) Subject to paragraph (2), the scheme manager may determine—

(a) the membership of the Scottish Police Pension Board;

(b) the manner in which the members of the Scottish Police Pension Board may be appointed and removed; and

(2) The Scottish Police Pension Board is to include equal numbers of members representing the Scottish Police Authority and members of this scheme.

Establishment of scheme advisory board

9

(1) A scheme advisory board (“the Scottish Police Pension Scheme Advisory Board”) is established[^f00029].

(2) The Scottish Police Pension Scheme Advisory Board is responsible for providing advice to the scheme manager, at the scheme manager’s request, on the desirability of changes to this scheme.

(3) The scheme manager is to determine the process by which the Scottish Police Pension Scheme Advisory Board discharges its functions.

Membership of scheme advisory board

10

The scheme manager may determine—

(a) the membership of the Scottish Police Pension Scheme Advisory Board;

(b) the manner in which the members of the Scottish Police Pension Scheme Advisory Board may be appointed and removed; and

Conflict of interest

11

(1) The scheme manager must be satisfied that—

(a) any person to be appointed as a member of the Scottish Police Pension Board does not have a conflict of interest within the meaning of section 5(5) of the Act;

(b) any person to be appointed as a member of the Scottish Police Pension Scheme Advisory Board does not have a conflict of interest within the meaning of section 7(5) of the Act.

(2) The scheme manager must be satisfied from time to time that none of the members of the Scottish Police Pension Board or of the Scottish Police Pension Scheme Advisory Board has a conflict of interest.

(3) A person who is proposed to be appointed as a member of a relevant Board must provide the scheme manager with such information as the scheme manager reasonably requires for the purposes of paragraph (1).

(4) A person who is a member of a relevant Board must provide the scheme manager with such information as the scheme manager reasonably requires for the purposes of paragraph (2).

PART 4 — Scheme membership

CHAPTER 1 — Active membership

Eligible service

12

(1) A member of the police force—

(a) is in eligible service; and

(b) is eligible to be an active member of this scheme.

(2) While a person is a protected member of the existing police pension scheme, the person—

(a) is not in eligible service; and

(b) is not eligible to be an active member of this scheme.

(3) For the purpose of these Regulations, a member of the police force remains in eligible service during—

(a) a career break; and

(b) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues[^f00030].

(4) For the purpose of these Regulations, a member of the police force remains in eligible service during a period of permanent service unless during that period of permanent service that person is in pensionable service in—

(a) an existing scheme[^f00031] that relates to the armed forces or another scheme under section 1 of the Act that relates to the armed forces; or

(b) any other occupational pension scheme.

Periods of unpaid leave

13

(1) For the purpose of determining entitlement to payment of benefits to or in respect of a member of this scheme, the member is taken to be an active member of this scheme during the following periods of unpaid leave—

(a) a career break; and

(b) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues.

(2) For the purpose of these Regulations, the employment relationship continues during the following periods of unpaid leave—

(a) unpaid leave mentioned in regulation 162(1) (option to pay member contributions for period of unpaid leave) that does not exceed 5 years;

(b) unpaid sick leave that does not exceed 5 years;

(d) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) that is approved by the employer as a period in respect of which the employment relationship continues.

Period of permanent service

14

For the purpose of determining entitlement to payment of benefits to or in respect of a member of this scheme, the member is taken to be an active member of this scheme during a period of permanent service.

CHAPTER 2 — Automatic enrolment

Application of Chapter

15

This Chapter applies in relation to a continuous period of eligible service.

Interpretation of Chapter

16

In this Chapter—

“automatic re-enrolment date”, in relation to a person in eligible service, means a date determined under regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010[^f00032];

“continuous period of eligible service” means a period of eligible service disregarding any period not exceeding 5 years in which the person is not in eligible service[^f00033]; and

“first day of eligible service” means the first day of a continuous period of eligible service.

Automatic enrolment

17

(1) A person (P) begins pensionable service under this scheme on P’s first day of eligible service unless—

(a) regulation 22 (opting out before the end of the initial period of eligible service) applies; or

(b) P is a transition member with continuity of service and paragraph (2) applies.

(2) This paragraph applies if—

(a) P’s first day of eligible service is the day after P’s closing date; and

(b) on P’s closing date, P had opted out of the existing police pension scheme.

(3) Paragraph (4) applies in relation to a person (P) who is a member of a police force in England and Wales or of the police service in Northern Ireland who becomes a member of the police force.

(4) A person in pensionable service under the 2015 England and Wales police pension scheme or the 2015 NI police pension scheme begins pensionable service under this scheme when P becomes a member of the police force.

Opting in to this scheme

18

(1) A person in eligible service who is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to that eligible service.

(2) The option under this regulation may only be exercised by written notice to the scheme manager (“opt-in notice”).

(3) The option under this regulation is taken to be exercised on the date on which the opt-in notice is received by the scheme manager[^f00034].

(4) If P opts out of this scheme within 12 months after opting in, P may not opt in again until after the end of that period of 12 months.

(5) A person who was in pensionable service before beginning a career break or any other period of unpaid leave is taken to re-enter pensionable service when returning from the career break or other period of unpaid leave.

When an opt-in takes effect

19

If P opts in to this scheme in relation to eligible service, P becomes an active member of this scheme in relation to that service—

(a) at the beginning of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that time inappropriate, at any other time the scheme manager considers appropriate.

Automatic re-enrolment

20

(1) This regulation applies if, on the automatic re-enrolment date, a person (P) in eligible service is not in pensionable service under this scheme.

(2) On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to that eligible service if the employer is required under section 5 (automatic re-enrolment) of the Pensions Act 2008[^f00035] to make arrangements for P to be an active member of a pension scheme.

(3) For the purpose of paragraph (2), the employer is required to make arrangements under that section even if—

(a) P has not reached the age of 22;

(b) P has reached normal pension age under this scheme; or

Opting out of this scheme

21

(1) A person (P) opts out of this scheme in relation to eligible service if P opts not to be an active member of this scheme in relation to that service.

(2) P may only exercise the option under paragraph (1) by written notice to the scheme manager (“opt-out notice”).

(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

Opting out before the end of the initial period of eligible service

22

(1) This regulation applies if a person (P) opts out of this scheme in relation to eligible service—

(a) before the end of 3 months after P’s first day of eligible service (or within any longer period the scheme manager considers appropriate); or

(b) before the end of 3 months after the automatic re-enrolment date (or within any longer period the scheme manager considers appropriate).

(2) If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that eligible service.

(3) If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme during the period referred to in paragraph (1)(b).

(4) This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

Opting out after the initial period of eligible service

23

(1) This regulation applies if—

(a) regulation 22 (opting out before the end of the initial period of eligible service) does not apply; and

(b) a person (P) opts out of this scheme in relation to eligible service—

(i) 3 months or more after P’s first day of eligible service; or

(ii) 3 months or more after P’s automatic re-enrolment date.

(2) If P exercises the option under paragraph (1)(b), P ceases to be in pensionable service under this scheme—

(a) on the first day of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that day inappropriate, on the first day of any later pay period the scheme manager considers appropriate.

CHAPTER 3 — Pensionable earnings and assumed pay

Pensionable earnings

24

(1) This regulation applies for the purpose of these Regulations, other than for the purpose of calculating the rate of member contributions under Part 10 (contributions).

(2) A member’s pensionable earnings for any period—

(a) for a member in full-time service, means pay at the rate to which the person is entitled in that period, account being taken of any retrospective increase in that rate;

(b) for a member in part-time service, means so much of the member’s pay at that rate as is attributable to the member’s determined hours specified under the member’s part-time appointment, account being taken of any retrospective increase in that rate.

Pensionable earnings during a period of assumed pay

25

(1) An active member of this scheme (P) is taken to receive in respect of a period of assumed pay an amount equal to the sum of—

(a) the amount of pensionable earnings that P would have received in respect of the period of assumed pay had the circumstances in paragraph (2) not applied; and

(b) any increase the scheme manager considers appropriate.

(2) For the purpose of these Regulations, “a period of assumed pay” is a period in respect of which any of the following circumstances apply—

(a) P is on reduced pay while on sick leave, paid adoption leave, paid maternity leave, paid parental leave, paid maternity support leave or paid adoption support leave;

(b) P is receiving statutory pay;

(d) P is absent from duty because of being called out, or recalled, for permanent service in Her Majesty’s armed forces in pursuance of a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996[^f00036]; or

(e) P voluntarily surrenders pensionable earnings in whole or in part.

(3) Paragraph (2)(d) does not apply to any period of permanent service during which P is in pensionable service in—

(a) an existing scheme[^f00037] that relates to the armed forces or another scheme under section 1 of the Act that relates to the armed forces; or

(b) any other occupational pension scheme.

CHAPTER 4 — Eligibility for payment of ill-health benefits

Interpretation

26

(1) For the purpose of this Chapter, “final medical report” has the meaning given in—

(a) regulation 30(1) (selected medical practitioner’s report);

(b) regulation 31(3) (selected medical practitioner’s revised report); or

(2) For the purpose of this Chapter, the likely cost of providing a person with benefits under this scheme is disproportionately high if it is more than 50% greater than the likely cost of providing benefits under this scheme to a person who has not been identified as presenting a risk of retiring on grounds of permanent medical unfitness.

Determination of eligibility for ill-health benefits

27

(1) This regulation applies in relation to the following persons—

(a) every new member of the police force; and

(b) every member of the police force who opts under Chapter 2 to become an active member of this scheme.

(2) This regulation does not apply to a person who, not more than 5 years before being appointed to the police force—

(a) was an active member of a police pension scheme; and

(b) was eligible under that scheme for payment of benefits on grounds of permanent medical unfitness.

(3) Before P joins this scheme, the scheme manager may require P to submit to an examination by a selected medical practitioner in order that the scheme manager may determine P’s eligibility under this scheme for payment of ill-health benefits.

(4) If the scheme manager requires P to submit to an examination under this regulation, the scheme manager, by applying the opinion set out in the final medical report and advice from the scheme actuary, must determine whether the risk that P will retire on grounds of permanent medical unfitness (“the risk”) is such that the likely cost of providing P with ill-health benefits is disproportionately high.

(5) P is ineligible for payment of ill-health benefits if the scheme manager determines under this regulation that the risk is such that the likely cost of providing P with ill-health benefits under this scheme is disproportionately high.

(6) If the scheme manager determines under this regulation that the risk is such that the likely cost of providing P with benefits under this scheme is not disproportionately high, P is eligible under this scheme for payment of ill-health benefits from the first day of pensionable service under this scheme.

(7) A person to whom this regulation applies by virtue of paragraph (1)(b) must pay any fee charged for an examination or report under this regulation.

Re-determination of eligibility for payment of ill-health benefits

28

(1) This regulation applies in relation to a person (P) who is ineligible under this scheme for payment of ill-health benefits.

(2) The scheme manager may require P to submit to an examination by a selected medical practitioner in order that the scheme manager may re-determine P’s eligibility under this scheme for payment of ill-health benefits.

(3) If the scheme manager requires P to submit to an examination under this regulation, the scheme manager, by applying the opinion set out in the final medical report and advice from the scheme actuary, must determine whether the risk that P will retire on grounds of permanent medical unfitness (“the risk”) is such that the likely cost of providing P with benefits under this scheme is disproportionately high.

(4) If the scheme manager determines under this regulation that the risk is such that the likely cost of providing P with benefits under this scheme is not disproportionately high, P is eligible under this scheme for payment of ill-health benefits from the date of that determination.

(5) P is taken to begin pensionable service under this scheme on the date of that determination for the purpose of calculating—

(a) the annual rate of ill-health pension under this scheme; or

(b) the annual rate of a full retirement pension which comes into payment early on grounds of permanent medical unfitness.

Reduced rate of member contributions

29

(1) A reduced member contributions rate applies to an active member of this scheme who is ineligible under this scheme for payment of ill-health benefits.

(2) If the scheme manager determines under regulation 28 (re-determination of eligibility for payment of ill-health benefits) that the member is eligible under this scheme for payment of ill-health benefits, the reduced member contributions rate ceases to apply from the date of that determination.

(3) In this regulation, “reduced member contributions rate” means a reduced rate of member contributions which applies to the member under Part 10 (contributions).

Selected medical practitioner’s report

30

(1) A selected medical practitioner who examines a person (P) under this Chapter must send a report (“the selected medical practitioner’s report”) to the scheme manager giving an opinion on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police force.

(2) The selected medical practitioner, in giving an opinion on the likelihood of P becoming permanently medically unfit for performing the ordinary duties of a member of the police force, must consider—

(a) the likelihood of P becoming unable to perform those duties; and

(b) the likelihood of that inability continuing until the day on which—

(i) P reaches normal pension age under this scheme; or

(ii) P dies (if the selected medical practitioner considers P is likely to die before reaching normal pension age under this scheme).

(3) A copy of the selected medical practitioner’s report must be given to P.

(4) Subject to an appeal under regulation 31 (appeal against selected medical practitioner’s report), for the purpose of this Chapter the selected medical practitioner’s report is the final medical report.

Appeal against selected medical practitioner’s report

31

(1) P may appeal to the scheme manager against the selected medical practitioner’s report if—

(a) the scheme manager determines under this Chapter that the risk that P will retire on grounds of permanent medical unfitness is such that the likely cost of providing P with benefits under this scheme is disproportionately high (“the scheme manager’s determination”);

(b) P is given written notice of the scheme manager’s determination; and

(c) P is dissatisfied with the opinion in the selected medical practitioner’s report on the likelihood or likely timing (or both) of P becoming permanently medically unfit for performing the ordinary duties of a member of the police force.

(2) An appeal is made under this regulation if—

(a) within 28 days of receiving notice of the scheme manager’s determination, P gives the scheme manager notice of intent to appeal; and

(b) within 2 months (or such longer period as may be agreed by the scheme manager) of receiving notice of the scheme manager’s determination, P provides the scheme manager with evidence that P has been examined by a registered medical practitioner (“the appellant’s medical practitioner”) who disagrees with the opinion in the selected medical practitioner’s report.

(3) On an appeal under this regulation, the scheme manager must ask the selected medical practitioner—

(a) to reconsider the selected medical practitioner’s report in light of the evidence provided by P; and

(b) if necessary, to produce a revised report on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police force (“the selected medical practitioner’s revised report”).

(4) The selected medical practitioner must send a revised report to the scheme manager and to P.

(5) Subject to regulation 32, for the purpose of this Chapter that revised report is the final medical report.

Revised report by third registered medical practitioner

32

(1) If P within 28 days of receiving the selected medical practitioner’s revised report gives written notice to the scheme manager that P is dissatisfied with the opinion contained in the revised report, the scheme manager must appoint a third registered medical practitioner to examine P.

(2) The third registered medical practitioner must be—

(a) a person who is acceptable to both the selected medical practitioner and the appellant’s medical practitioner; or

(b) if the medical practitioners fail to agree, a person whom the scheme manager considers appropriate.

(3) The third registered medical practitioner must send the scheme manager and P a written statement giving an opinion on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police force.

(4) If the third registered medical practitioner disagrees with any part of the selected medical practitioner’s revised report—

(a) the third registered medical practitioner’s written statement must be in the form of a revised report which must be sent to the scheme manager and to P; and

(b) for the purpose of this Chapter, that revised report is the final medical report.

Refusal to be medically examined

33

(1) This regulation applies in relation to a member of the police force who opts under Chapter 2 (automatic enrolment) to become an active member of this scheme.

(2) The scheme manager may make a determination under this Chapter on such evidence and medical advice as the scheme manager in its discretion thinks necessary if the member wilfully or negligently fails to submit to any medical examination or to attend any interviews that a medical practitioner considers necessary in order to make a decision or give an opinion under this Chapter.

CHAPTER 5 — Deferred membership

Meaning of “deferred member”

34

(1) A person (P) becomes a deferred member of this scheme in relation to a continuous period of pensionable service under this scheme (“period of service”) if paragraph (2) or (4) applies.

(2) This paragraph applies if—

(a) P ceases to be an active member of this scheme in relation to the period of service before reaching P’s state pension age;

(b) on ceasing to be an active member, P does not become a pensioner member of this scheme in relation to the period of service; and

(c) P has at least 2 years’ qualifying service or a transfer payment otherwise than from another occupational pension scheme has been received by this scheme in relation to P.

(3) For the purpose of this regulation, a person on a period of unpaid leave during which the employment relationship continues[^f00038] ceases to be an active member if the period of leave exceeds 5 years.

(4) A person becomes a deferred member of this scheme in relation to an amount of accrued added pension if—

(a) the circumstances in regulation 95(1) (deferment of added pension attributable to recent payments) apply; or

(b) the person exercises the option under regulation 113 (option to defer payment of retirement added pension).

PART 5 — Pension accounts

CHAPTER 1 — Accrued pension

Descriptions of accrued pension

35

For the purpose of these Regulations, the descriptions of accrued pension are—

(a) accrued standard earned pension;

(b) accrued club transfer earned pension;

(d) accrued added (self only) pension.

Calculation of amount of accrued pension for purpose of deferment or retirement

36

(1) For the purpose of calculating an amount of retirement earned pension or retirement added pension or the provisional amount of a description of deferred pension, the amount of accrued pension is an amount calculated in accordance with this regulation.

(2) The amount of accrued club transfer earned pension is to be calculated separately in relation to each sending scheme.

(3) The amount of accrued standard earned pension is the total of the following amounts specified in the active member’s account at the end of the last day of pensionable service—

(a) the sum of the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the last active scheme year;

(c) the sum of the opening balance of transferred pension for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of transferred pension for the last active scheme year.

(4) The amount of accrued club transfer earned pension is the total of the following amounts specified in the active member’s account at the end of the last day of pensionable service—

(a) the sum of the opening balance of club transfer earned pension for the last active scheme year and the index adjustment for that opening balance; and

(b) the amount of club transfer earned pension for the last active scheme year.

(5) The amount of accrued added (self only) pension is the total of the following amounts specified in the active member’s account at the end of the last day of pensionable service—

(a) the sum of the opening balance of accrued added (self only) pension for the last active scheme year and the PIA index adjustment for that opening balance; and

(b) the amount of accrued added (self only) pension for the last active scheme year.

(6) The amount of accrued added (all beneficiaries) pension is the total of the following amounts specified in the active member’s account at the end of the last day of pensionable service—

(a) the sum of the opening balance of accrued added (all beneficiaries) pension for the last active scheme year and the PIA index adjustment for that opening balance; and

(b) the amount of accrued added (all beneficiaries) pension for the last active scheme year.

CHAPTER 2 — Calculation of adjustments

Calculation of “retirement index adjustment”

37

(1) The retirement index adjustment for an amount of accrued earned pension is—

$$amount of accrued earned pension × retirement index percentage$ where— “amount of accrued earned pension” means an amount of any description of accrued earned pension; and “retirement index percentage” means the retirement index percentage calculated under paragraph (2) for that description of accrued earned pension.$

(2) The retirement index percentage is—

$$A × B 12$ where— Ameans— for accrued club transfer earned pension, the in-service revaluation index that applies in relation to the sending scheme for the leaving year; and for accrued standard earned pension, the in-service revaluation index that applies in relation to this scheme for the leaving year; B is the number of complete months in the period between the beginning of the leaving year and the end of the last day of pensionable service; and “complete month” includes an incomplete month that consists of at least 16 days.$

Calculation of “retirement PIA index adjustment”

38

(1) The retirement PIA index adjustment for an amount of accrued added pension is calculated in accordance with paragraph (2).

(2) The retirement PIA index adjustment is the amount by which the annual rate of a pension of an amount equal to the amount of accrued added pension would have been increased in the leaving year under PIA 1971 if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the day after the last day of pensionable service.

Determination of “the age addition”

39

(1) This regulation applies in relation to each scheme year in which an active member’s account is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme, other than—

(a) the scheme year in which the account is required to be established under this Part; and

(b) the scheme year immediately following that.

(2) At the beginning of the scheme year, for each description of pension, the scheme manager in accordance with actuarial guidance must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

(3) In these Regulations, “the age addition” means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached normal pension age under this scheme.

Determination of “the assumed age addition”

40

(1) This regulation applies if—

(a) a deferred member’s account is established under this Part for a member who reached the member’s state pension age in the last year of pensionable service at least one month before the last day of pensionable service; or

(b) a retirement account is established under this Part for a member who reached normal pension age under this scheme in the last year of pensionable service at least one month before the last day of pensionable service.

(2) For each description of accrued pension specified in the account, the scheme manager in accordance with actuarial guidance must determine the assumed age addition to be awarded.

(3) In these Regulations “the assumed age addition” means—

(a) for an amount of accrued standard earned pension not attributable to a transferred pension, the age addition that would have been awarded for standard earned pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(b) for an amount of accrued standard earned pension attributable to a transferred pension, the age addition that would have been awarded for transferred pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(c) for an amount of accrued club transfer earned pension, the age addition that would have been awarded for club transfer earned pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(d) for an amount of accrued added (self only) pension, the age addition that would have been awarded for added pension of that description had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(e) for an amount of accrued added (all beneficiaries) pension, the age addition that would have been awarded for added pension of that description had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme.

Actuarial reduction on early payment of pension (early payment reduction)

41

(1) An actuarial reduction (“early payment reduction”) is applied when calculating the annual rate of pension payable to—

(a) an active member who becomes a pensioner member of this scheme before reaching normal pension age under this scheme;

(b) a deferred member who becomes a pensioner member of this scheme before reaching the member’s state pension age; or

(2) An early payment reduction is not applied when calculating—

(a) the annual rate of ill-health pension under this scheme; or

(b) the annual rate of full retirement pension which comes into payment early on grounds of permanent medical unfitness.

(3) An early payment reduction is calculated by reference to the following—

(a) for an active member who claims payment of a full retirement pension before reaching normal pension age, normal pension age under this scheme with the reduction having regard to actuarial neutrality compared to the present value of a pension payable at normal pension age, with future increases between the date of that member’s early retirement and normal pension age being in line with increases under the index adjustment;

(b) for a deferred or pension credit member of this scheme who claims payment of a full retirement pension before reaching the member’s state pension age, the member’s state pension age with the reduction having regard to actuarial neutrality compared to the present value of a pension payable at state pension age with future increases between the date of that member’s early retirement and state pension age being in line with increases under PIA 1971.

(4) In these Regulations—

“actuarial reduction” means a reduction determined by the scheme manager in accordance with actuarial guidance; and

“early payment reduction” means an actuarial reduction that is applied under paragraph (1).

Late payment supplement

42

In this Part, “late payment supplement”, in relation to the provisional amount of a description of deferred pension, means an additional amount of pension determined by the scheme manager (in accordance with actuarial guidance or actuarial tables) to be appropriate if a deferred member of this scheme is over the member’s state pension age when the member becomes entitled to payment of a full retirement pension under Chapter 2 of Part 7 (full retirement benefits).

CHAPTER 3 — Pension accounts: general

Establishment of pension accounts: general

43

(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.

Closure and adjustment of pension accounts on transfer out

44

(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—

(a) a transfer payment is made in respect of all of the member’s accrued rights under this scheme; or

(b) all member contributions and payments for added pension made by the member are refunded to the member under Part 10 (contributions).

(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.

(3) An account that is not closed because of paragraph (2) must be adjusted as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme[^f00039].

(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member’s account if the transfer payment is made in respect of the accrued rights of a member who is both—

(a) a pension credit member of this scheme; and

(b) an active member, deferred member or pensioner member of this scheme.

CHAPTER 4 — Active member’s account

Application of Chapter

45

This Chapter applies in relation to a continuous period of pensionable service under this scheme.

Establishment of active member’s account

46

(1) The scheme manager must establish a pension account for a member who is in pensionable service under this scheme from the day on which the member begins that pensionable service.

(2) For the purpose of these Regulations, an account established under paragraph (1) is called an active member’s account.

Receipt of a transfer value payment

47

(1) This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

(2) On receiving the transfer value payment, the scheme manager must credit the active member’s account with the amount of transferred pension calculated under regulation 181 (amount of transferred pension).

Receipt of a club transfer value payment

48

(1) This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

(2) On receiving the club transfer value payment, the scheme manager must credit the active member’s account, in relation to the sending scheme, with the amount of club transfer earned pension the member is entitled to count under regulation 183 (amount of club transfer earned pension).

Amount of pension for a scheme year

49

(1) This regulation applies in relation to each scheme year in which an active member’s account is open.

(2) The active member’s account must specify, in relation to each description of pension, the amount of that description of pension for the scheme year.

(3) The amount of club transfer earned pension for a scheme year must be specified separately in relation to each sending scheme.

(4) The amount of standard earned pension for a scheme year is $1 56.1$of the member’s pensionable earnings for that year[^f00040].

(5) The amount of transferred pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 181 (amount of transferred pension) for that year.

(6) The amount of club transfer earned pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 183 (amount of club transfer earned pension) for that year.

(7) The amount of added pension of any description for a scheme year is the amount (if any) credited to the active member’s account in that scheme year under Part 3 or 4 of Schedule3 (payments for added pension).

(8) For the purpose of paragraph (4), in respect of a period of assumed pay under this scheme, “pensionable earnings” means the member’s assumed pay.

Opening balance, index adjustment, PIA index adjustment and age addition

50

(1) This regulation applies in relation to each scheme year in which an active member’s account is open other than the scheme year in which that account is established.

(2) The active member’s account must specify the following—

(a) the opening balance of standard earned pension, club transfer earned pension (if any) and transferred pension (if any) for the scheme year and the index adjustment for each opening balance;

(b) the opening balance of added (self only) pension and added (all beneficiaries) pension (if any) for the scheme year and the PIA index adjustment for each opening balance;

(3) In these Regulations, “opening balance” in relation to standard earned pension, club transfer earned pension or transferred pension—

(a) for the scheme year immediately following the scheme year in which the active member’s account is established, means the amount of that pension for the previous scheme year at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance;

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year.

(4) In these Regulations, “opening balance” in relation to added pension—

(a) for the scheme year immediately following the scheme year in which the active member’s account is established, means the amount of that pension for the previous scheme year at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the PIA index adjustment for that opening balance;

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year.

Closure and re-establishment of active member’s account

51

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