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The Local Government Superannuation Regulations 1986

Type Statutory-Instrument

Publication 1986-01-13

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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2

The amount is to be paid within one month after the date of the election.

PART II — INSTALMENTS

3

The amount to be paid by an employee who has under regulation C8 elected to make payment by instalments is the amount he would have been required to pay under Part I if he had on the same date elected to make payment by a lump sum, increased by 5% for each complete year, and pro rata for any fraction of a year, during which under paragraph 4 instalments are due to be paid.

4

The employee is to specify in his notice of election the date up to which instalments are to be paid, which may not be—

(a) later than his 65th birthday, or

(b) earlier than the date on which he would attain pensionable age.

5

Instalments are to be of equal amounts and to be paid at such intervals as the appropriate administering authority may determine, the first instalment being due to be paid not later than one month after the date of the election.

PART III — ADDITIONAL CONTRIBUTIONS

6

The amount to be paid by way of additional contributions by an employee who has under regulation C8 elected to make payment in that manner is

$$A×B×C100$ , where— A is the length of the period of reckonable service specified in his notice of election, expressed in complete years and any fraction of a year, B is his remuneration for the time being, and C is, in the case of a man, the figure in the Table below appropriate to his age on his birthday next following the date of the election and to his specified birthday (within the meaning of paragraph 8); and in the case of a woman, a figure to be specified by the Government Actuary. TABLE Age on birthday next birthday following electionFigure to be used by reference to the under-mentioned specified606162636465 250.07260.07270.07280.07290.08300.08310.08320.08330.09340.09350.09360.10370.100.10380.110.100.10390.120.110.100.09400.120.110.110.100.09410.130.120.110.100.100.09420.140.130.120.110.100.10430.140.130.120.120.110.10440.150.140.130.120.110.11450.160.150.140.130.120.11460.170.160.150.140.130.12470.190.170.160.150.140.13480.210.190.170.160.150.14490.230.210.180.170.160.15500.250.230.200.180.170.16510.280.250.220.200.180.17520.320.280.250.220.200.18530.370.320.280.240.220.20540.430.360.310.270.240.22550.520.420.360.310.270.24560.650.510.420.350.300.27570.870.630.500.410.340.30581.300.840.620.490.400.35592.621.260.830.610.480.41602.531.240.820.600.48612.481.220.800.60622.401.200.80632.371.21642.39$

7

(1) For the purposes of paragraph 6, in relation to any additional contribution falling to be paid by an employee his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under paragraph 9) at the end of which the additional contribution falls to be paid.

(2) For the purposes of sub-paragraph (1)—

(a) an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty, and

(b) any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

8

An employee is to specify in his notice of election the birthday (“the specified birthday”) up to which additional contributions are to be paid, which may be—

(a) his 65th birthday, or

(b) any earlier birthday falling on or after the date on which he would attain pensionable age.

9

Additional contributions are to be paid, at such intervals as the appropriate administering authority may determine, from the employee's birthday next following the date of the election.

PART IV — UNCOMPLETED PAYMENTS

10

This Part applies where an employee has under regulation C8 elected to make payment by instalments or by way of additional contributions and has commenced payment, but before, as the case may be—

(a) the date specified under paragraph 4, or

(b) the birthday specified under paragraph 8,

a relevant event occurs.

11

The relevant events are—

(a) the discontinuance of payment under regulation C8(11), and

(b) where there has been no such discontinuance of payment—

(i) the employee's ceasing to hold his employment, and

(ii) the death of the employee while in local government employment.

12

Where the relevant event is the discontinuance of payment under regulation C8(11), the period of reckonable service in respect of which the election was made is to be treated as having been

$$A×BC$ , where— A is the length of the period during which instalments or additional contributions have been paid, B is the length of the period of reckonable service in respect of which the election was made, and C is the length of the period during which, under Part II or Part III, instalments or additional contributions were to have been paid, each period being expressed in complete years and any fraction of a year.$

13

Where the relevant event is—

(a) the death of the employee, or

(b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,

he is to be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

14

(1) Where the relevant event is the employee's ceasing to hold his employment and—

(a) condition (a) or (b) in regulation E2(4) is satisfied, and

(b) the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C8, and

(c) he gives notice in writing for the purpose to the appropriate administering authority within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the appropriate superannuation fund within the period specified in sub-paragraph (2) an amount calculated by the fund's actuary to represent the capital value of the instalments or additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

(2) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the appropriate administering authority of the amount calculated as mentioned in that sub-paragraph.

(3) An administering authority may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

15

(1) Where the relevant event is the employee's ceasing to hold his employment and neither paragraph 13(b) nor paragraph 14 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 12 (discontinuance of payment) had applied.

(2) This sub-paragraph applies where the employee—

(a) elected under regulation C8 to make payment by way of additional contributions, and

(b) has within 12 months after ceasing to hold his employment again entered local government employment, without having—

(i) become entitled in relation to the first employment to the payment of any benefit, or

(ii) elected to receive a payment under regulation C12(7) (return of contributions), or

(iii) made a request for earlier payment under regulation C12(12), and

(d) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

(3) Where sub-paragraph (2) applies, the election under regulation C8 continues to have effect as if the relevant event had not occurred.

SCHEDULE 6 — OUTSTANDING PAYMENTS UNDER 1974 REGULATIONS

1

Paragraphs 2 to 7 apply while any amount is outstanding in respect of payments under regulation D6, D7 or D8 of the 1974 regulations which remain payable by virtue of regulation C9(2) of these regulations.

2

Compound interest, calculated at the rate of 3% per annum with half-yearly rests, is payable on the amount for the time being outstanding.

3

If a benefit calculated by reference to the length of the employee's service becomes payable to or in respect of him, the amount outstanding is to be recovered by deducting it from any amount payable by way of benefits.

4

If benefits become payable to or in respect of the employee but none of them is calculated by reference to the length of his reckonable service, the amount outstanding ceases to be payable.

5

Subject to paragraphs 6 and 7, if the employee ceases to hold his employment and no benefit becomes payable to him, the amount then outstanding ceases to be payable.

6

If the employee becomes entitled to preserved benefits and does not elect to receive a payment under regulation C12(7) (return of contributions) he may, by notice in writing given to his employing authority within 3 months after becoming entitled to those benefits, elect to pay the amount outstanding in a lump sum to that authority.

7

(1) If the employee ceases to hold his employment and—

(a) no benefit becomes payable to him, and

(b) he has paid all the instalments due up to the date when he ceased to hold his employment, and

(i) elected to receive a payment under regulation C12(7), or

(ii) made a request for earlier payment under regulation C12(12),

he may, subject to sub-paragraphs (2) and (3), pay the amount outstanding as if he had not ceased to hold the first employment.

(2) The amount outstanding is payable to the new employing authority or, where there are more than one, among them in the proportions which the employee's remuneration in each of the employments bear to the aggregate of his remuneration in all the employments.

(3) An apportionment under sub-paragraph (2) takes effect as if the employee had entered all the employments to which it relates on the date on which he entered the first of them, and any payments made by him under this paragraph before the apportionment are to be adjusted accordingly.

SCHEDULE 7 — LIMITATION OF PAYMENTS UNDER PART C

If the amount payable by a pensionable employee by way of additional contributions in pursuance of a notice given under regulation D10 or D10A of the 1974 regulations or an election made under regulation C6 or C8 or the amount of an instalment payable in pursuance of an election under regulation C8, as the case may be, when aggregated with—

(a) any other amounts payable by him under any of those regulations in addition to the first-mentioned amount, and

(b) the amount payable by him by way of contributions under regulation C2,

exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum calculated by the Government Actuary to represent the capital value of the excess.

SCHEDULE 8 — UNCOMPLETED PAYMENT OF ADDITIONAL CONTRIBUTIONS

1

This Schedule applies where an employee has made an election under regulation C6 (periodical payments to increase reckonable service) and has commenced payment, but before he attains pensionable age a relevant event occurs and any payment made to him under regulation C12 (return of contributions) does not include the amount already paid by him under regulation C6(3).

2

The relevant events are—

(a) the discontinuance of payment under regulation C6(5), and

(b) where there has been no such discontinuance of payment—

(i) the employee's ceasing to hold his employment, and

(ii) the death of the employee while in local government employment.

3

Where the relevant event is the discontinuance of payment under regulation C6(5), the employee is entitled to reckon as reckonable service an additional period of

$$A×BC$ , where— A is the length of the period during which additional contributions have been paid, B is the length of the additional period in respect of which the election was made, and C is the length of the period during which, under regulation C6(3), the additional contributions were to have been paid, each period being expressed in complete years and any fraction of a year.$

4

Where the relevant event is—

(a) the death of the employee, or

(b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,

he is to be treated as having completed payment in accordance with regulation C6(3).

5

(1) Where the relevant event is the employee's ceasing to hold his employment and—

(a) condition (a) or (b) in regulation E2(4) is satisfied, and

(b) the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C6, and

(c) he gives notice in writing for the purpose to the appropriate administering authority within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the appropriate superannuation fund within the period specified in sub-paragraph (3) an amount calculated by the fund's actuary to represent the capital value of the additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with regulation C6(3).

(2) An administering authority may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

(3) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the appropriate administering authority of the amount calculated as mentioned in that sub-paragraph.

6

(1) Where the relevant event is the employee's ceasing to hold his employment and neither paragraph 4(b) nor paragraph 5 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 3 (discontinuance of payment) had applied.

(2) This sub-paragraph applies where the employee—

(a) has within 12 months after ceasing to hold his employment again entered local government employment, without having—

(i) become entitled in relation to the first employment to the payment of any benefit, or

(ii) received any payment under regulation C12(7) (return of contributions) which includes the amount already paid by him under regulation C6(3), or

(iii) made a request for earlier payment under regulation C12(12), and

(b) has not made an election for the purposes of regulation E2(9)(c) (retention of right to preserved benefits), and

(c) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

(3) Where sub-paragraph (2) applies, the election under regulation C6 continues to have effect as if the relevant event had not occurred.

SCHEDULE 9 — ADDITIONAL RECKONABLE SERVICE FOR ILL-HEALTH

1

(1) This Schedule applies for the calculation of the additional period which a person is to be treated as being entitled to reckon as reckonable service where regulation E3(12) applies.

(2) For the purposes of this Schedule—

(a) a person's relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service—

(i) under regulation 12 of the Benefits regulations or under that regulation as applied by or under any enactment, or

(ii) under a corresponding provision of a local Act scheme, and

(b) a person's relevant reckonable service is the total of—

(i) any relevant service which became reckonable service by virtue of regulation D1 of the 1974 regulations, and

(ii) any subsequent reckonable service except additional periods purchased by lump sum or additional contributions.

2

(1) Subject to sub-paragraph (2) and paragraphs 3 and 4, the additional period is the period specified in column (2) of the Table below appropriate to the length of the person's relevant reckonable service.

(1)	(2)
Length of relevant reckonable service	Additional period
Not exceeding 10 years	A period equal to the length of the relevant reckonable service
Exceeding 10 years but not exceeding 13 $121365$ years	The period by which the length of the relevant reckonable service falls short of 20 years
Exceeding 13 $121365$ years	6 $243365$ years

(2) The additional period is not to exceed the period by which the person's reckonable service would have been increased if he had continued in the employment which he has ceased to hold—

(a) until he attained the age of 65 years, or

(b) until his reckonable service amounted to 40 years,

whichever would have occurred first.

3

(1) Subject to paragraph 4, this paragraph applies where before entering the employment which he has ceased to hold the person had, on ceasing to hold a previous employment, become entitled to benefits under regulation E2(1)(b)(i) or under regulation 5(1)(a) of the Benefits regulations.

(2) Where this paragraph applies, the person's relevant reckonable service is to be treated for the purposes of paragraph 2 as having included (A - B), where—

A is the length of his relevant reckonable service or, as the case may be, his relevant service, in relation to the previous employment, and

B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(12) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.

(3) For the purposes of sub-paragraph (2)—

(a) where the person's retirement pension in respect of the previous employment was calculated under regulation 5(3)(a) of the Benefits regulations, his relevant service shall be deemed to have been increased by the period by which its length fell short of 20 years, and

(b) where that pension was calculated under regulation 5(3)(b) of the Benefits regulations, his relevant service shall be deemed to have been increased by the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years.

4

(1) This paragraph applies where—

(a) the person either—

(i) was a contributory employee immediately before 1st April 1974 and became a pensionable employee on that day, or

(ii) became a pensionable employee within 12 months after having ceased to be a contributory employee, and

(b) the length of his relevant reckonable service is not less than 10 years, and

(2) Where this paragraph applies, paragraphs 2 and 3 do not apply and the additional period is the shorter of—

(a) the period by which the person's reckonable service would have been increased if he had continued in the employment which he has ceased to hold until he attained the age of 65 years, and

(b) the period by which his reckonable service falls short of 20 years.

(3) Subject to sub-paragraph (4), notice that this paragraph is to apply must be given by the person to the appropriate administering authority, in writing, within one month after ceasing to hold his employment or such longer period as the authority may allow.

(4) If the person dies within the period allowed for giving notice without having given it, notice may be given—

(a) if the person was a man and has left a widow, by her, or

(b) if the person was a man and has not left a widow, or his widow has died without giving notice, by his personal representatives, or

within 6 months after the date of the person's death, or such longer period as the authority may allow.

SCHEDULE 10 — REDUCTION OF BENEFITS ON EARLY PAYMENT

Where regulation E3(14) applies, benefits are reduced by the percentage shown in the appropriate column of the Table below opposite the period remaining from the date from which the person became entitled to receive benefits to the attainment of pensionable age; and where the period remaining is not an exact number of years the necessary interpolations are to be made in the Table.

Period remaining (years)	Percentage reduction	Percentage reduction	Percentage reduction
Period remaining (years)	Retirement pension	Retirement pension	Retiring allowance
Period remaining (years)	Male	Female	Both sexes
0	0	0	0
1	8	7	2
2	15	13	5
3	22	18	7
4	28	23	9
5	33	27	11

SCHEDULE 11 — MODIFICATIONS TO PART E WHERE NO RIGHT TO RETIRING ALLOWANCE ETC.

PART I

1

In regulation E2(1), delete the words “and a lump sum retiring allowance”.

2

In regulation E3—

(a) in paragraph (1), for the words “one eightieth” substitute “one sixtieth”; and

(b) delete paragraphs (2) to (11).

3

In regulation E11—

(a) in paragraph (1)(b), after the word “pension” insert “, other than a pension under regulation E2(2)”; and

(b) delete paragraph (11).

4

In regulation E17, delete paragraph (6)(a)(iii) and (v).

PART II

5

In regulation E3, delete paragraphs (4) to (11).

6

In regulation E11, delete paragraph (10).

PART III

7

In regulation E6, for paragraphs (2) to (4) substitute:

(2) Subject to paragraphs (3) and (5), the annual rate of a widow's long-term pension is the aggregate of— (a) one four hundred and eightieth of her husband's pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and (b) one one hundred and sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972. (3) For the purpose of calculating the rate of the pension under paragraph (2), no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years, and any reckonable service which is accordingly to be left out of account shall be taken from the beginning of the husband's reckonable service.

8

In regulation E5—

(a) in paragraph (1), delete sub-paragraph (b) and the words "and then a children's long-term pension";

(b) delete paragraph (2); and

9

In regulation E11—

(a) in paragraph (1)(b), delete the words “in relation to which this paragraph applies”;

(b) delete paragraph (2);

(d) in paragraph (5)(b), for the words “and paragraph (2)(a) apply” substitute “applies”;

(e) in paragraph (5), for the words from "the greater of' to the end of the paragraph substitute

the greater of (B × C) - E and $C F × ( A - E )$

(f) delete paragraphs (6) and (7);

(g) in paragraph (12), delete the words “Subject to paragraph (13),”; and

(h) delete pararaph (13).

SCHEDULE 12 — SURRENDER OF PART OF RETIREMENT PENSION

PART I — LIMITS ON AMOUNT SURRENDERED

1

(1) The part of the retirement pension surrendered on any occasion—

(a) must be an exact number of pounds, and

(b) must secure for the beneficiary a pension of at least £39 per annum.

(2) The surrendered part must not, together with any parts previously surrendered—

(a) exceed the lower of—

(i) the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary, and

(ii) one third of the retirement pension, or where regulation E14 (former teachers) applies one third of the retirement pension receivable after reduction under that regulation, or

(b) where the person's local government employment is or was contracted-out employment, be of an amount which would result in the retirement pension—

(i) becoming payable at an annual rate less than that obtained by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment, or

(ii) being, but for regulation E1(3), less than his guaranteed minimum if any.

2

Where the person falls within regulation E20(2)(b), references in paragraph 1 to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.

PART II — PROCEDURE

3

Upon a person's first becoming eligible to notify his wish to surrender part of his retirement pension the appropriate administering authority shall send him a notice stating that provision has been made by these regulations for the surrender of part of a retirement pension to a spouse or dependant and informing the person to whom the notice is addressed that he may on application to the authority obtain further information on the subject.

4

Where a person wishes to make a surrender he may—

(a) in the case of a pensionable employee who on ceasing to hold his employment becomes entitled to a retirement pension (in this schedule referred to as “a retiring employee”) not more than 2 months before or within one month after the date on which he ceases to be employed; and

(b) in the case of a pensionable employee who would, if he were to retire from his employment, become entitled to a retirement pension (in this schedule referred to as “a continuing employee”), within 2 months before or at any time after becoming a continuing employee and while he is still employed,

notify his desire to surrender a part of that retirement pension by completing a copy of the form specified at the end of this schedule, or a form to the like effect, and sending it to the appropriate administering authority;

5

On receipt by the appropriate administering authority of a notification given by a person under paragraph 4 that authority shall—

(a) forthwith arrange for the person to be examined by a registered medical practitioner nominated by them and for a report to be given to them by the practitioner stating whether, in his opinion, the person is in good health, regard being had to his age; and if the opinion stated in such report is that the person is not in good health, the appropriate administering authority shall notify him accordingly and offer him an opportunity of a further examination by some other registered medical practitioner nominated by them with a view to that practitioner reporting to them on the state of the person's health;

(b) require the person to furnish at his own expense—

(i) a certificate of his birth, except where the date of birth has been duly recorded by the authority and is not disputed;

(ii) in respect of a beneficiary who is the person's spouse a birth certificate and a marriage certificate;

(iii) in respect of a beneficiary who is a dependant a birth certificate and such evidence as may be appropriate to prove dependency,

and any other information or evidence which the authority consider necessary:

Provided that if for any reason a birth or marriage certificate cannot be supplied the authority may accept such other evidence of birth or marriage as they think fit in order to determine the age or the question of marriage of the person concerned, as the case may be.

6

Any fee payable to a practioner in respect of an examination and report under paragraph 5 shall be paid by the person examined at the time of the examination.

7

(1) Subject to the provisions of this schedule, unless the appropriate administering authority are of opinion, on consideration of a report obtained by them under paragraph 5, that the person to whom the report relates is not in good health or they are of opinion that the evidence produced in regard to marriage or dependency is not satisfactory, they shall allow the surrender of such part of the retirement pension as is specified in the person's notification and as is in conformity with this schedule and shall grant to the beneficiary named in the notification a pension, payable in the event of the beneficiary's surviving the person and to be calculated in accordance with regulation E20(4).

Provided that a decision by an appropriate administering authority to allow a surrender by a retiring employee shall not be made before the date on which he ceases to be employed and a decision by an appropriate administering authority to allow a surrender by a continuing employee shall not be made before the date on which he becomes such an employee.

(2) Notwithstanding anything in sub-paragraph (1), the appropriate administering authority shall, if they are dissatisfied with the evidence of marriage, but are nevertheless satisfied on the evidence already before them or after making such further enquires as they think necessary that a person named as spouse in the notification given under paragraph 4 is a dependant of the person who gave the notification, treat the notification as if the person named therein as spouse had been named as a dependant of the person giving the notification.

(3) As soon as is reasonably practicable after coming to a decision in regard to a notification given by a person, the appropriate administering authority shall notify him that they have allowed a surrender in favour of the person named in his notification or that they have decided not to allow a surrender of any part of the retirement pension, as the case may be, and if the appropriate administering authority have allowed a surrender they shall also furnish him with a statement as to the amount of the pension to which the beneficiary may become entitled after his death and, if the person who gave the notification under paragraph 4 is a retiring employee, with a statement as to the amount of the reduced retirement pension to which he is entitled.

(4) A notification of a decision not to allow a surrender shall state the grounds for the decision.

(5) A notification sent to an employee in pursuance of sub-paragraph (3) shall, if it has been posted in a prepaid envelope addressed to the employee by the appropriate administering authority, be deemed to have been received by the employee at the time at which a letter would be delivered in the ordinary course of post.

8

A person who has given a notification of his desire to surrender a part of his retirement pension under paragraph 4 may cancel or amend the notification by a notice in writing addressed to the appropriate administering authority and posted in a prepaid envelope to or left at the principal office of the authority at any time before he has received notification from the authority that his surrender has been allowed.

9

(1) A notification given by a person under paragraph 4 shall become null and void if—

(a) the beneficiary dies before the person receives notification from the appropriate administering authority that his surrender has been allowed; or

(b) the person dies at any time before midnight on the day on which the appropriate administering authority decide to allow the surrender.

(2) Subject as aforesaid a surrender allowed in pursuance of a notification given by a person shall have effect as from the date on which the person ceases to hold his employment.

FORM OF NOTIFICATION OF SURRENDER LOCAL GOVERNMENT SUPERANNUATION REGULATIONS (Regulation E20 and Schedule 12) [image omitted]

SCHEDULE 13 — WOMEN'S SERVICES

1

Member of Queen Alexandra's Royal Naval Nursing Service or any reserve thereof.

2

Member of the Women's Royal Naval Service.

3

Woman medical or dental practitioner serving in the Royal Navy or any Naval reserve.

4

Member of Queen Alexandra's Imperial Military Nursing Service or any reserve thereof or of Queen Alexandra's Royal Army Nursing Corps or any reserve thereof.

5

Member of the Territorial Army Nursing Service or any reserve thereof.

6

Member of the Auxiliary Territorial Service.

7

Woman employed with the Royal Army Medical Corps or the Army Dental Corps with relative rank as an officer.

8

Member of Princess Mary's Royal Air Force Nursing Service or any reserve thereof.

9

Member of the Women's Auxiliary Air Force.

10

Woman employed with the Medical Branch or the Dental Branch of the Royal Air Force with relative rank as an officer.

11

Member of the Voluntary Aid Detachments employed under the Admiralty, Army Council or Air Council.

SCHEDULE 14 — PUBLIC SERVICE SCHEMES

PART I

1

Regulations from time to time in force under the Police Pensions Act 1948[^f00124] or the Police Pensions Act 1976[^f00125].

2

Orders and regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949[^f00126] or section 25 of the Police Act (Northern Ireland) 1970[^f00127].

3

The Firemen's Pension Scheme brought into operation under section 26 of the Fire Services Act 1947[^f00128], as in force from time to time.

4

Orders from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00129] (“the Act of 1950”) or section 17 of the Fire Services Act (Northern Ireland) 1969[^f00130] (“the Act of 1969”), and schemes from time to time in force under section 13 of the Act of 1950 or section 26 of the Act of 1969.

PART II

5

The Teachers (Superannuation) Act 1925[^f00131] and rules from time to time in force under that Act, a Teachers Superannuation Scheme within the meaning of section 145(47) of the Education (Scotland) Act 1962[^f00132], and regulations from time to time in force under section 102 of that Act or under the Teachers' Superannuation Act 1965[^f00133], the Teachers' Superannuation Act 1967[^f00134], the Teachers Superannuation (Scotland) Act 1968[^f00135] or section 9 of the Act of 1972.

6

A 1923 Act scheme within the meaning of the Teachers (Superannuation) Act (Northern Ireland) 1950[^f00136], and regulations from time to time in force under the Teachers' Superannuation Acts (Northern Ireland) 1950 to 1967[^f00137] or article 11 of the Superannuation (Northern Ireland) Order 1972[^f00138].

PART III

7

Provisions of or under the Local Government Superannuation (Scotland) Act 1937[^f00139], the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in Scotland.

8

Regulations from time to time in force under section 67 of the National Health Service Act 1946[^f00140], section 66 of the National Health Service (Scotland) Act 1947[^f00141] or section 10 of the Act of 1972.

9

Regulations from time to time in force under section 61 of the Health Services (Northern Ireland) Act 1948[^f00142] or article 12 of the Superannuation (Northern Ireland) Order 1972.

10

Regulations from time to time in force under section 2(1) of the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00143] or article 9 of the Superannuation (Northern Ireland) Order 1972.

SCHEDULE 15 — MODIFICATION IN SPECIAL CASES

PART I — EMPLOYEES OF MAGISTRATES' COURTS COMMITTEES

1

Where—

(a) a person is employed by two or more magistrates' courts committees, and

(b) any of the employments is an employment for which he does not receive separate remuneration,

his remuneration for that employment is that part of his total remuneration which is paid by the body responsible for defraying the expenses of the employing committee, or, where the remuneration for more than one employment is paid by the same body, such part of his total remuneration for those employments as may be agreed between him and the body, or, in default of agreement, determined by the Secretary of State.

2

Without prejudice to regulation B6, a person who holds two or more clerkships under a magistrates' courts committee or is employed by a magistrates' courts committee to assist a justices' clerk or clerks in two or more clerkships shall be deemed for the purposes of these regulations (except regulation C1) to be in separate employments under separate scheduled bodies as respects any clerkships for which the remuneration is paid by different bodies.

3

Regulation C10 (statement of remuneration received otherwise than from employing authority) does not apply.

4

The body paying the person's remuneration are to be treated—

(a) as his employing authority for the purposes of regulations C11 (deduction of contributions) and P8 (employer's additional contributions),

(b) as employing him for the purposes of regulation P7 (employer's contributions), and

5

(1) A magistrates' courts committee are to report to the body paying the person's remuneration any decision made by them under—

(a) regulation C12(9) (return of contributions in case of offence, etc., in connection with employment),

(b) regulation D7 (increase of reckonable service at discretion of employing authority), or

(2) Regulation N8 has effect as if the body receiving the report were a person mentioned in paragraph (3) of that regulation (service of notice of appeal) and paragraph (2) were omitted.

6

In the case of a person who—

(a) was on 30th March 1939 subject to the Act of 1922 by virtue of a local Act or an order made by the Secretary of State under a local Act, or

(b) was on 30th September 1954 a person to whom paragraph (h) of Part III of Schedule 2 to the Act of 1937 applied,

regulation C2 (employee's contributions) has effect with the substitution for "6%“of ”5%".

7

Regulation B8 (age of compulsory retirement) has effect as if for the reference to the age of 65 years there were substituted a reference to the age of 70 years or any lesser age (not being less than 65 years) at which the justices' clerk completes 45 years' reckonable service.

8

Schedule 9 (additional reckonable service for ill-health) has effect with the substitution for “65 years”, wherever occurring, of “70 years”.

PART II — CERTAIN EMPLOYEES OF THE COMMITTEE OF MAGISTRATES FOR THE INNER LONDON AREA

1

The Receiver for the Metropolitan Police District is to be treated—

(a) as the person's employing authority for the purposes of regulation C11 (deduction of contributions) and PS (employer's additional contributions),

(b) as employing him for the purposes of regulation P7 (employer's contributions), and

2

(1) The committee of magistrates are to report to the Secretary of State any decision made by them under—

(a) regulation C12(9) (return of contributions in case of offence, etc, in connection with employment),

(b) regulation D7 (increase of reckonable service at discretion of employing authority), or

(2) Such a decision has no effect until approved by the Secretary of State.

3

4

Schedule 9 (additional reckonable service for ill-health) has effect with the substitution for “65 years”, wherever occurring, of “70 years”.

PART III — EMPLOYEES OF PROBATION COMMITTEES

1

For the purposes of the definition of “employee” in Schedule 1, a probation officer whose appointment is determinable within 3 months unless confirmed by the Secretary of State is not for that reason to be treated as being a person appointed to a post in a temporary capacity for a period of not more than 3 months.

2

In relation to a pensionable employee of the probation committee for the inner London area, the Receiver for the Metropolitan Police District is to be treated—

(a) as his employing authority for the purposes of regulations C10 (statement of remuneration received otherwise than from employing authority), C11 (deduction of contributions) and PS (employer's additional contributions),

(b) as employing him for the purposes of regulation P7 (employer's contributions), and

3

(1) The probation committee for the inner London area are to report to the Secretary of State any decision made by them under—

(a) regulation C12(9) (return of contributions in case of offence, etc., in connection with employment),

(b) regulation D7 (increase of reckonable service at discretion of employment authority), or

(2) Such a decision has no effect until approved by the Secretary of State.

4

(1) The probation committee for an area other than the inner London area are to report any decision made by them under regulation C12(9), D7 or M1 to the body responsible for defraying the expenses of the committee, or, where two or more bodies contribute to the defraying of those expenses, to each of those bodies.

(2) Regulation N8 has effect as if a body receiving such a report were a person mentioned in paragraph (3) of that regulation (service of notice of appeal) and paragraph (2) were omitted.

5

(1) In the application of regulation E25 (calculation of part-time service) to part-time service as a probation officer, the proportionately reduced period is to be determined by making a separate calculation in respect of each year of part-time service.

(2) Subject to paragraph (3), in respect of any year of part-time service the period is

$$A× BC$ , where— A is one year, B is the remuneration received by the probation officer in the year of part-time service, and C is the mean of the annual salary scale applicable to probation officers in respect of that year.$

(3) In relation to any year of part-time service before 1st April 1965, paragraph (2) applies as if C were the amount specified in column (2) or (3) of the Table below opposite the entry in column (1) which includes the date on which the year commenced.

(1)	(2)	(3)
Date on which year of part-time service commenced	Men	Women
	£	£
1st July 1937 to 30th June 1944	330	290
1st July 1944 to 30th November 1946	375	330
1st December 1946 to 31st March 1954	485	420
1st April 1954 to 31st March 1965	620	555

(4) This paragraph applies with the necessary modifications to periods of part-time service of less than a year.

PART IV — CORONERS

1

2

Schedule 9 (additional reckonable service for ill-health) has effect with the substitution for “65 years”, wherever occurring, of “70 years”.

PART V — CERTAIN EMPLOYEES OF CITY OF LONDON EMPLOYING BODIES

1

In this Part, unless the context otherwise requires, “existing contributor”, “former contributor”, and “the local Act superannuation provisions” have the same meanings as in the Local Government Superannuation (City of London) Regulations 1977[^f00144].

2

In relation to existing contributors and former contributors, these regulations have effect as if for any reference to an expression in column (1) of the Table below there were substituted a reference to the expression appearing opposite it in column (2).

(1)	(2)
The Acts of 1937 to 1953, or the regulations made thereunder }	The local Act superannuation provisions
The Acts of 1937 to 1953, or the regulations made thereunder, applying as amended or extended by the provisions of any local Act or scheme or together with any such provisions }	The local Act superannuation provisions
The appropriate superannuation fund within the meaning of the Act of 1937 }	The local Act superannuation fund
A superannuation fund maintained under Part I of the Act of 1937 }	The local Act superannuation fund
Contributory employee	Contributor to the local Act superannuation fund
Contributing service	Service reckonable for all the purposes of the local Act superannuation provisions at its full length
Non-contributing service	Service reckonable for the purpose of calculating the amount of a benefit under the local Act superannuation provisions at half its length
The former regulations	The local Act superannuation provisions
A provision in the former regulations	The corresponding or similar provision in the local Act superannuation provisions

3

In relation to an existing contributor or former contributor who was immediately before 1st March 1986 entitled by virtue of regulation 10 of the Local Government Superannuation (City of London) Regulations 1977 to make contributions at a lower rate, regulation C2 has effect, while he continues in the employment of the same City of London employing body, with the substitution for "6%“or ”5%" of that lower rate.

4

In relation to existing contributors and former contributors these regulations have effect—

(a) with the substitution for regulation E19 of the following:

(E19) (1) Subject to paragraph (3), in relation to a person who— (a) was prospectively entitled under the local Act superannuation provisions to benefits which did not include a lump sum retiring allowance and a pension payable to his widow, and (b) did not make an election under regulation E19(2) of the 1974 regulations, Part E has effect subject to the modifications set out in Parts I and III of Schedule 11. (2) In relation to a person who— (a) was prospectively entitled under the local Act superannuation provisions to benefits which did not include a lump sum retiring allowance, and (b) did not make an election under regulation E19(2) of the 1974 regulations, Part E has effect subject to the modifications set out in Parts II and III of Schedule 11. (3) In relation to a person falling within paragraph (1)(a) and (b)— (a) who— (i) immediately before 1st October 1977 was not married, and (ii) has first married on or after that date, and (iii) from the day on which he first became a pensionable employee has continued without a break of 12 months or more to contribute to the superannuation fund maintained by the Common Council, and (iv) at any time while, during the period of 3 months after first marrying, he is a pensionable employee under any City of London employing body, by notice in writing given to the Common Council elects to be treated as a person falling within paragraph (2)(a) and (b), or (b) who made a similar election under regulation E19 of the 1974 regulations, Part E has effect subject to the modifications set out in Parts II and III of Schedule 11. (4) In this regulation “the local Act superannuation provisions” and “City of London employing body” have the same meanings as in the Local Government Superannuation (City of London) Regulations 1977.

; and

(b) with the substitution for Schedule 11 of the following:

SCHEDULE 11 (1) In regulation E3(1), for the words “one eightieth” substitute “one sixtieth”. (2) For regulation E6(2) substitute: (2) Subject to paragraphs (3) and (4), the amount of a widow's long-term pension is the aggregate of— (a) one four hundred and eightieth of her husband's pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and (b) one one hundred and sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972. (3) In regulation E8— (a) in paragraph (1), delete the words "and then a children's long-term pension"; (b) delete paragraph (2); and (c) in paragraph (4), delete the words “or paragraph (2)”. (4) For regulation E3(1) substitute: (1) Subject to paragraphs (12) to (16), and to regulation E29, the annual rate of a person's retirement pension is the aggregate of— (a) one seventieth of his pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and (b) one sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972. (5) In regulation E6— (a) for paragraph (2) substitute: (2) Subject to paragraphs (2A) to (4), the amount of a widow's long-term pension is the aggregate of— (a) three tenths of the retirement pension to which her husband was or would have been entitled at the time of his death in respect of his reckonable service before 1st April 1972, and (b) one four hundred and eightieth of his pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and (c) one one hundred and sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972. (b) after paragraph (2) insert: (2A) Where— (a) the widow's age at the date of her husband's death was less than his and she has no eligible child, or (b) her age at the date of her husband's death was greater than his, the amount calculated under paragraph (2)(a) is to be reduced or increased by an amount certified by an actuary to be just. (6) After regulation E8(3) insert: (4) Where a widow's long-term pension is payable under regulation E5, no children's long-term pension is payable until the day after the widow's death. (7) In regulation E9— (a) for paragraphs (3) and (4) substitute: (3) Subject to paragraph (4), the amount of a children's long-term pension is the aggregate of— (a) three tenths of the retirement pension to which the deceased was or would have been entitled at the time of his death in respect of his reckonable service before 1st April 1972, and (b) one four hundred and eightieth of his pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and (c) one one hundred and sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972. (4) For the purposes of calculating the amount of a children's long-term pension under paragraph (3) no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years; and any reckonable service which is accordingly to be left out of account shall be taken from the beginning of the husband's reckonable service. (b) in paragraph (5), for the words from “then” to the end of the paragraph substitute "the annual rate of the pension is to be reduced by the amount of the excess (8) In regulation E2(1), delete the words “and a lump sum retiring allowance”. (9) In regulation E3, delete paragraphs (2) to (11). (10) For regulation E6(3) and (4) substitute: (3) Where regulation E5(1)(c) applies, for the purpose of calculating the amount of a widow's long-term pension under paragraph (2) her husband shall be treated as having on the date of his death become entitled to benefits under regulation E2(1)(b)(i) (permanent ill-health etc.) and to reckon an additional period as reckonable service accordingly. (4) For the purpose of calculating the amount of a widow's long-term pension under paragraph (2) no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years; and any reckonable service which is accordingly to be left out of account shall be taken from the beginning of the husband's reckonable service. (11) In regulation E11— (a) for paragraph (2) substitute: (2) Paragraph (1) applies in relation to any retirement pension except one to which a person became entitled by virtue of regulation E2(2). (b) in paragraphs (4)(b) and (5)(a), for the words “and paragraph (2)(b) apply” substitute “applies”; (c) in paragraph (5)(b), for the words “and paragraph (2)(a) apply” substitute “applies”; (d) in paragraph (5), for the words from "the greater of' to the end of the paragraph substitute the greater of $(B×C)-EandCF×(A-E)$ (e) delete paragraphs (6), (7) and (9); (f) in paragraph (10), for the words “and paragraph (2)(b) apply” substitute “applies”; (g) in paragraph (12), delete the words “Subject to paragraph (13)”; and (h) delete paragraph (13). (12) In regulation E17, delete paragraph (6)(a)(iii) and (v).

5

In relation to existing contributors these regulations have effect with the substitution for regulation H6 of the following:

(H6) (1) This paragraph applies to a person— (a) who was by or under an order made under section 18(4)(a) of the National Health Service Reorganisation Act 1973 transferred to the employment of the Common Council, and (b) who immediately before he was so transferred was in an employment in which he was an officer within the meaning of the Health Service regulations, and (c) who on the date on which he was so transferred became a contributor to the local Act superannuation fund in the employment to which he was so transferred, and (d) who became a pensionable employee in that employment on 1st October 1977, and (e) to whom paragraph (4) does not apply. (2) A person to whom paragraph (1) applies is, subject to paragraph (3), entitled to reckon— (a) as reckonable service any service which for the purposes of the Health Service regulations he was entitled to reckon in relation to the employment mentioned in paragraph (1)(b), as, or as a period of, contributing service, and (b) as qualifying service any service which for the purposes of those regulations he was entitled to reckon in relation to that employment for the purpose of determining whether he was entitled to a benefit under those regulations, but for no other purpose. (3) For the purposes of paragraph (2) any period of part-time service shall be treated as though it was whole-time service for a proportionately reduced period and, except for the purposes referred to in regulation E26(3), any service which was reckonable under the Health Service regulations for all purposes (other than for the purpose of determining whether any benefit was payable) as a period of contributing service at half its length shall be counted at half its length. (4) In relation to a person who gave notice under regulation 19(3) of the Local Government Superannuation (City of London) Regulations 1977 that he did not wish to avail himself of the benefits provided under the 1974 regulations, these regulations have effect as if they conferred on him rights corresponding with those which he would have enjoyed if he had remained subject to the provisions of the Health Service regulations, and continue so to apply so long as he is employed without a disqualifying break of service by the Common Council on duties reasonably comparable to those on which he was engaged immediately before he was transferred. (5) Notwithstanding anything in paragraph (4), where that paragraph applies— (a) regulation C12(11) has effect as if— (i) sub-paragraph (a) were omitted, and (ii) the reference in sub-paragraph (b) to reckonable service and qualifying service were a reference to service reckonable for the purpose of determining whether any benefit is payable, (b) regulation D11 has effect as if— (i) references to qualifying service included references to service reckonable for the purpose of determining whether any benefit is payable, (ii) paragraph (2) were omitted, (iii) in paragraph (3), the reference to regulation E2(1)(c) included a reference to regulation 8(1)(a)(iv) of the Health Service regulations, and (iv) “retirement pension” included a pension payable by virtue of paragraph (4) of this regulation, (c) regulation E15 has effect in lieu of regulation 39 of the Health Service regulations and as if— (i) “retirement pension” included a pension payable by virtue of that paragraph, and (ii) for the purpose of ascertaining the remuneration of a former employment, entitlement to such a pension were not an entitlement under these regulations or the 1974 regulations, and (d) regulation M1 has effect in lieu of regulation 55 of the Health Service regulations. (6) In this regulation “the local Act superannuation fund” has the same meaning as in the Local Government Superannuation (City of London) Regulations 1977.

SCHEDULE 16 — CALCULATION OF TRANSFER VALUES

PART I

1

The transfer value payable under regulation 12, 13(1), 114 or G2(2) in respect of any person is an amount equal to—

(1) the aggregate of the sums calculated in accordance with paragraph 2 below in respect of his accrued pension, accrued retiring allowance and, if the person is a man, his accrued widow's pension, less—

(a) a sum (calculated in accordance with paragraph 2 below) in respect of accrued modification, and

(b) any additional contributory payments remaining unpaid when he ceased to be employed in his local government employment, and

(c) in the case of a person who is entitled or prospectively entitled to a guaranteed minimum pension under these regulations when he ceases to be employed in his local government employment and who has made a request under regulation 12, a sum (calculated in accordance with paragraph 2 below) in respect of the pensions increase liability on his guaranteed minimum pension, and

(d) in the case of a person in relation to whom, when he ceases to be employed in local government employment—

(i) a contributions equivalent premium is paid under section 42 of the Pensions Act, or

(ii) a limited revaluation premium is paid under section 45 of that Act otherwise than by the scheme managers of his approved non-local government scheme,

a sum equal to the amount of the premium or premiums,

together with—

(2) compound interest calculated in accordance with regulation J7 in respect of the period beginning immediately after the date on which the person ceased to be employed in his local government employment and ending with the date on which the transfer value is paid (but no interest is to be included in the transfer value if that period is less than 6 months).

2

(1) The sums in respect of accrued pension, accrued retiring allowance and accrued modification shall be calculated by muliplying the accrued pension by the pension factor, the accrued retiring allowance by the retiring allowance factor and the accrued modification by the modification factor, such factors being the factors, in the appropriate table in Part II of this Schedule where regulation J14 or Q2(2) applies and Part III of this Schedule where regulation J2 or J3(1) applies, which are applicable to the person's age when he ceased to be employed in his local government employment.

(2) The sum in respect of accrued widow's pension shall be calculated by multiplying the accrued widow's pension by 2.4 where regulation J14 or Q2(2) applies and by 4 where regulation J2 or J3(1) applies.

(3) The sum in respect of the pensions increase liability on a person's guaranteed minimum pension shall be calculated by multiplying the annual equivalent of his guaranteed minimum in relation to his retirement pension in connection with his local government employment by the pensions increase liability factor in the appropriate table in Part IV of this Schedule which is applicable in relation to his age when he ceased to be employed in local government employment.

(4) The guaranteed minimum shall be calculated in accordance with section 35 of the Pensions Act (except that subsections (7) and (8) shall be ignored) by reference to the regulations applying in relation to that section, and the orders in force under section 21 of that Act, when the person ceased to be employed in his local government employment, and the annual equivalent of his guaranteed minimum shall be calculated by multiplying the guaranteed minimum by 52.18.

3

In this Schedule—

“accrued pension” means the annual retirement pension (however named) to which, having regard to regulations E1(3) and E31(2) and apart from any reduction falling to be made to that pension in connection with a retirement pension under section 28 of the Social Security Act 1975 or corresponding provisions of earlier legislation or graduated retirement benefit under section 36 of the Insurance Act or corresponding provisions of earlier legislation, the person would have become entitled if, on the date when he ceased to be employed in his local government employment— he had reached the age of 65; and where the person ceased to be employed in that employment before 31st March 1972, he had completed a sufficient period of service to qualify for the pension and, notwithstanding anything in any enactment— if in that employment he was a contributory employee within the meaning of the Act of 1937, for the purpose of calculating the amount of that pension his service had been calculated in accordance with regulation 4(1) to (1B) of the Benefits regulations, and as entitlement to that pension had been calculated by reference to completed years and completed days; where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service (or, if he was subject to a local Act scheme, 5 years' service which would have been taken into account under that scheme for the purpose of determining whether he was entitled to benefit); and he had completed the payment of any additional contributory payments;

“accrued retiring allowance” means the lump sum retiring allowance (however named) to which the person would have become entitled if, on the date when he ceased to be employed in his local government employment— he had reached the age of 65; and where the person ceased to be employed in that employment before 31st March 1972, he had completed a sufficient period of service to qualify for the allowance and, notwithstanding anything in any enactment— if in that employment he was a contributory employee within the meaning of the Act of 1937, for the purpose of calculating the amount of that allowance his service had been calculated in accordance with regulation 4(1) to (1B) of the Benefits regulations, and his entitlement to that allowance had been calculated by reference to completed years and completed days; where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service (or, if he was subject to a local Act scheme, 5 years' service which would have been taken into account under that scheme for the purpose of determining whether he was entitled to benefit); and he had completed the payment of any additional contributory payments; and if the person is a man, he had been married and he and his wife had not been judicially separated;

"accrued widow's pension" means the annual widow's long-term pension (however named) which, after any initial period during which it might not have been payable, would have been payable in respect of the person if, on the date when he ceased to be employed in his local government employment— he had been married and he and his wife had not been judicially separated; and by virtue of his having reached the age of 65, he had been in receipt of a pension equivalent to his accrued pension; and he had died;

“accrued modification” means the amount by which the accrued pension would be reduced in connection with the retirement pension under section 28 of the Social Security Act 1975 or corresponding provisions of earlier legislation and graduated retirement benefit under section 36 of the Insurance Act or corresponding provisions of earlier legislation.

PART II

Age	Pension Factor	Retiring Allowance Factor	Modification Factor
under 20	3.90	0.60	0.20
20	3.95	0.60	0.20
21	4.00	0.61	0.20
22	4.05	0.61	0.25
23	4.10	0.61	0.25
24	4.10	0.62	0.25
25	4.15	0.62	0.30
26	4.20	0.63	0.30
27	4.25	0.63	0.35
28	4.30	0.63	0.35
29	4.30	0.64	0.40
30	4.35	0.64	0.40
31	4.40	0.65	0.45
32	4.45	0.66	0.50
33	4.45	0.66	0.50
34	4.50	0.67	0.55
35	4.55	0.67	0.65
36	4.60	0.68	0.70
37	4.65	0.68	0.80
38	4.65	0.68	0.90
39	4.70	0.69	0.95
40	4.75	0.69	1.05
41	4.80	0.70	1.10
42	4.85	0.70	1.20
43	4.85	0.71	1.30
44	4.90	0.72	1.35
45	4.95	0.72	1.45
46	5.00	0.73	1.50
47	5.10	0.74	1.60
48	5.20	0.74	1.75
49	5.25	0.75	1.90
50	5.35	0.75	2.10
51	5.45	0.76	2.30
52	5.60	0.76	2.55
53	5.15	0.77	2.80
54	5.90	0.78	3.05
55	6.05	0.79	3.35
56	6.25	0.80	3.65
57	6.50	0.81	4.00
58	6.75	0.82	4.30
59	7.05	0.84	4.65
60	7.45	0.86	5.05
61	7.45	0.88	5.45
62	7.45	0.91	5.85
63	7.45	0.94	6.35
64	7.45	0.98	7.05
Age	Pension Factor	Retiring Allowance Factor	Modification Factor
---	---	---	---
under 20	5.20	0.60	0.40
20	5.20	0.60	0.40
21	5.25	0.61	0.40
22	5.30	0.61	0.45
23	5.35	0.61	0.50
24	5.40	0.62	0.50
25	5.45	0.62	0.55
26	5.50	0.63	0.60
27	5.55	0.63	0.65
28	5.60	0.63	0.65
29	5.65	0.64	0.70
30	5.70	0.64	0.80
31	5.75	0.65	0.85
32	5.80	0.66	0.95
33	5.85	0.66	1.00
34	5.90	0.67	1.10
35	6.00	0.67	1.15
36	6.10	0.68	1.25
37	6.15	0.68	1.30
38	6.25	0.68	1.35
39	6.30	0.69	1.45
40	6.40	0.69	1.55
41	6.45	0.70	1.65
42	6.55	0.70	1.80
43	6.60	0.71	1.95
44	6.70	0.72	2.15
45	6.80	0.73	2.35
46	6.85	0.74	2.55
47	6.95	0.75	2.75
48	7.00	0.76	3.00
49	7.10	0.77	3.25
50	7.15	0.78	3.55
51	7.25	0.79	3.85
52	7.35	0.80	4.15
53	7.45	0.81	4.55
54	7.60	0.82	4.95
55	7.75	0.83	5.40
56	7.90	0.84	5.90
57	8.10	0.85	6.50
58	8.30	0.87	7.20
59	8.60	0.89	8.00

PART III

Age	Pension Factor	Retiring Allowance Factor	Modification Factor
under 20	5.00	0.60	0.25
20	5.05	0.60	0.25
21	5.10	0.61	0.25
22	5.15	0.61	0.30
23	5.20	0.61	0.30
24	5	25	0.62 0.30
25	5.30	0.62	0.35
26	5.35	0.63	0.40
27	5.40	0.63	0.40
28	5.45	0.63	0.45
29	5.50	0.64	0.50
30	5.55	0.64	0.50
31	5.60	0.65	0.55
32	5.65	0.66	0.60
33	5.70	0.66	0.65
34	5.75	0.67	0.70
35	5.80	0.67	0.80
36	5.85	0.68	0.90
37	5.90	0.68	1.00
38	5.95	0.68	1.10
39	6.00	0.69	1.20
40	6.05	0.69	1.30
41	6.10	0.70	1.40
42	6.15	0.70	1.50
43	6.20	0.71	1.60
44	6.25	0.72	1.70
45	6.30	0.72	1.80
46	6.40	0.73	1.90
47	6.50	0.74	2.00
48	6.60	0.74	2.20
49	6.70	0.75	2.40
50	6.80	0.75	2.60
51	6.90	0.76	2.90
52	7.10	0.76	3.20
53	7.30	0.77	3.50
54	7.50	0.78	3.80
55	7.70	0.79	4.20
56	8.00	0.80	4.60
57	8.30	0.81	5.00
58	8.60	0.82	5.40
59	9.00	0.84	5.80
60	9.50	0.86	6.30
61	9.50	0.88	6.80
62	9.50	0.91	7.40
63	9.50	0.94	8.10
64	9.50	0.98	9.00
65	9.50	1.00	9.50
66	9.15	1.00	9.15
67	8.80	1.00	8.80
68	8.50	1.00	8.50
69	8.15	1.00	8.15
70	7.80	1.00	7.80
Age	Pension Factor	Retiring Allowance Factor	Modification Factor
---	---	---	---
under 20	7.00	0.60	0.50
20	7.05	0.60	0.50
21	7.10	0.61	0.55
22	7.15	0.61	0.60
23	7.20	0.61	0.65
24	7.25	0.62	0.70
25	7.35	0.62	0.75
26	7.40	0.63	0.80
27	7.45	0.63	0.85
28	7.50	0.63	0.90
29	7.55	0.64	0.95
30	7.65	0.64	1.05
31	7.70	0.65	1.15
32	7.80	0.66	1.25
33	7.90	0.66	1.35
34	7.95	0.67	1.45
35	8.05	0.67	1.55
36	8.15	0.68	1.65
37	8.25	0.68	1.75
38	8.35	0.68	1.85
39	8.45	0.69	1.95
40	8.55	0.69	2.10
41	8.65	0.70	2.25
42	8.75	0.70	2.45
43	8.85	0.71	2.65
44	8.95	0.72	2.90
45	9.05	0.73	3.15
46	9.15	0.74	3.40
47	9.25	0.75	3.70
48	9.35	0.76	4.00
49	9.45	0.77	4.35
50	9.55	0.78	4.75
51	9.65	0.79	5.15
52	9.80	0.80	5.60
53	9.95	0.81	6.10
54	10.10	0.82	6.65
55	10.30	0.83	7.25
56	10.50	0.84	7.95
57	10.75	0.85	8.75
58	11.05	0.87	9.65
59	11.40	0.89	10.65
60	11.75	0.91	11.75
61	11.75	0.93	11.75
62	11.75	0.95	11.75
63	11.75	0.97	11.75
64	11.75	0.99	11.75
65	11.75	1.00	11.75
66	11.40	1.00	11.40
67	11.05	1.00	11.05
68	10.70	1.00	10.70
69	10.35	1.00	10.35
70	10.00	1.00	10.00

PART IV

Age	Pensions Increase Liability Factor
under 20	1.47
20	1.50
21	1.53
22	1.56
23	1.59
24	1.62
25	1.65
26	1.68
27	1.71
28	1.74
29	1.78
30	1.81
31	1.85
32	1.88
33	1.92
34	1.95
35	1.99
36	2.02
37	2.06
38	2.10
39	2.14
40	2.18
41	2.22
42	2.26
43	2.30
44	2.34
45	2.39
46	2.44
47	2.48
48	2.53
49	2.58
50	2.62
51	2.67
52	2.72
53	2.78
54	2.84
55	2.90
56	2.97
57	3.04
58	3.12
59	3.20
60	3.28
61	3.36
62	3.44
63	3.53
64	3.64
65 and over	—
Age	Pensions Increase Liability Factor
---	---
under 20	2.20
20	2.24
21	2.28
22	2.32
23	2.36
24	2.40
25	2.45
26	2.50
27	2.55
28	2.60
29	2.66
30	2.71
31	2.77
32	2.82
33	2.88
34	2.93
35	2.99
36	3.05
37	3.11
38	3.17
39	3.24
40	3.31
41	3.38
42	3.45
43	3.52
44	3.59
45	3.66
46	3.74
47	3.82
48	3.90
49	3.98
50	4.06
51	4.15
52	4.24
53	4.33
54	4.43
55	4.53
56	4.63
57	4.74
58	4.85
59	4.97
60 and over	—

PART V

1

The transfer value payable under regulation Q2(1) in respect of a person is to be calculated in accordance with the following formula if the service he is entitled to reckon in his new local government employment which he was also entitled to reckon in his previous local government employment exceeds 182 days—

$$T=(F×S×R100)-A$ , where— T is the amount of the transfer value, F is the amount shown in column 2 of the following Table applicable to his age in years when he ceased to be employed in his previous local government employment, TABLE Age on ceasing to be Employed in Previous Local Government EmploymentAmount12 £Under 301130 to 39 (inclusive)1240 to 49 (inclusive)1350 and over14 S is the length of the reckonable service in complete years ignoring any residual period of 182 days or less and taking any residual period which exceeds 182 days as a complete year, R is the annual rate of his remuneration in his previous local government employment at the date on which he ceased to be employed in that employment, and A is the amount of any additional contributory payments remaining outstanding when he ceased to be employed in his previous local government employment.$

2

In any case not falling within paragraph 1 the transfer value payable under regulation Q2(1) in respect of a person is to be calculated in accordance with the following formula—

$$T=2×C$ , where— T is the amount of the transfer value, and C is the amount of the employer's primary contributions in relation to the reckonable service, but the amount of the transfer value shall be zero if the person becomes employed in his new local government employment on or after 1st October 1981.$

3

In ascertaining for the purposes of this Part the length of reckonable service which a person is or was entitled to reckon, the reckonable service is to count at the length at which it would reckon in calculating the amount of a retirement pension under regulationn E2(1)(b)(ii), except that—

(a) any period of reckonable service which was reckonable under section 17 of the Act of 1937 (which related to teachers) is to be ignored,

(b) it is to be assumed that he had completed the payment of any additional contributory payments, and

(c) if additional contributions under regulation D10 of the 1974 regulations (or any corresponding provision of an earlier enactment) or regulation C6 have been paid but not all those for which he was originally liable, the apportionment formula in paragraph 3 of Schedule 8 is to be applied.

4

Subject to paragraph 5, in ascertaining for the purposes of this Part the annual rate of a person's remuneration at the date on which he ceased to be employed in his previous local government employment—

(a) the annual rate of any fluctuating element of his remuneration is to be estimated by reference to an average taken over a representative period,

(b) the annual rate of any benefit in kind included in his remuneration is to be the estimated annual value of the benefit in kind at the date on which he ceased to be employed,

(c) if at that date he had no remuneration or his remuneration was reduced because of absence from duty, the annual rate is to be taken to be the annual rate which would have applied if he had not been absent,

(d) if the annual rate of his remuneration is retrospectively altered as a result of a pay award promulgated by a national joint council or other negotiating body on or before the date on which he ceased to be employed, the annual rate of his remuneration is to be based on the retrospective pay award,

(e) if his remuneration is not calculated by reference to an annual rate but by reference to some other rate, the annual rate is to be derived from the applicable rate at the date on which he ceased to be employed,

(f) if his previous local government employment was part-time the annual rate of remuneration of a single comparable whole-time employment is to be used, and

(g) if the annual rate of his remuneration exceeds £100 it is to be rounded down to the nearest £100.

5

If—

(a) during the 13 years ending on the cessation of the person's previous local government employment his remuneration was reduced, and

(b) his employing authority certified under regulation E24 that the reduction was material, and

(c) his annual rate of remuneration immediately before the reduction, ascertained on similar principles to those in paragraph 4, was greater than the annual rate of remuneration on the date on which he ceased to be employed in his previous local government employment,

it is to be assumed for the purposes of this Part that he was earning at the higher rate at the date on which he ceased to be employed in his previous local government employment.

6

Where the person has made a payment to his new fund authority under regulation D1(2) of the 1974 regulations, the transfer value payable under regulation Q2(1) is to be reduced by an amount equal to that payment.

7

Compound interest calculated in accordance with regulation J7 is to be paid on the transfer value payable under regulation Q2(1) for the period beginning with the date on which the person ceased to be employed in his previous local government employment and ending on the date on which the transfer value is paid (but no interest is to be paid if that period is less than 6 months).

PART VI

The additional transfer value payable under regulation J3(2) and the transfer value that may be accepted where regulation J8(5) applies is in each case (A × B × C) + D, where—

A is the period— which the person would have been entitled to reckon as reckonable service by virtue of regulation F6(1)(a) or (b), or which would have been taken into account in calculating additional benefits in accordance with regulation F6(13), or which he would have been entitled to reckon under the war service provisions of the public service scheme, as the case may be,

B is the figure in column (2) or (3) of the Table below appropriate to the person's age on 1st April 1978 and sex,

C is either— the annual rate of the person's remuneration at 1st April 1978, ascertained in accordance with paragraph 4 of Part V of this Schedule as if he had ceased to be employed on that date, or if on that date he was entitled to a pension, the amount used as a multiplier in respect of remuneration in calculating the pension, increased by the annual amount (if any) by which an annual pension at a rate equal to that amount of remuneration, and beginning on the same date as the person's pension, would by 1st April 1978 have been increased under the Pensions (Increase) Act 1971[^f00145], and

D is compound interest on (Ax BX C), calculated, in the case of an additional transfer value payable under regulation J3(2), in accordance with regulation J7, in respect of the period beginning on 1st April 1978 and ending with the date on which the transfer value or additional transfer value is paid.

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