The Police Pensions Regulations 1987
- “employed contributor’s employment” has the meaning assigned to it by Regulation A5(1);
- “former Acts” means the Police Pensions Acts 1921 and 1926[^f00063], including those Acts as applied and extended by or under any enactment, and any Act repealed by those Acts;
- “former force”, in relation to a serviceman, means the police force in which he was serving immediately before undertaking a period of relevant service in the armed forces;
- “former Regulations” means the Regulations made under the Act or the Police Pensions Act 1948[^f00064] before the making of these Regulations;
- “graduated contribution” and “graduated retirement benefit” have the meanings assigned to them by Regulation A5(1);
- “guaranteed minimum” and “guaranteed minimum pension” have the meanings assigned to them by Regulation A5(6) (subject, however, to Regulation A5(8));
- “home police force” means any police force within the meaning of the Police Act 1964 or the Police (Scotland) Act 1967;
- “injury” includes any injury or disease, whether of body or of mind, “injury received in the execution of duty” has the meaning assigned to it by Regulation A11 and “the result of an injury” shall be construed in accordance with Regulation A13;
- “inspector” includes chief inspector;
- “medical referee” has the meaning assigned to it by Regulation H2(2);
- “member of a police force” includes— the commissioner and assistant commissioners of police of the metropolis; the commissioner of police for the City of London; an overseas policeman; an inspector or assistant inspector of constabulary appointed on or after 1st August 1964; and a central police officer;
- “member of the first class of the police reserve” includes any member of a home police force appointed temporarily;
- “non-participating employment” has the meaning assigned to it by Regulation A5(1);
- “overseas corps” means any body in which persons such as are mentioned in section 1(1) of the Police (Overseas Service) Act 1945[^f00065] are serving and in relation to which regulations made under section 1(2) of that Act have been made;
- “overseas policeman” means— a member of an overseas corps, or an officer to whom section 10 of the Overseas Development and Co-operation Act 1980[^f00066] or the Overseas Service Act 1958[^f00067] applies or applied and whose service as such an officer is or was for the time being service in respect of which section 11 of the said Act of 1980 or section 5 of the said Act of 1958 has or had effect;
- “overseas service” means service as an overseas policeman;
- “participating period of relevant employment” has the meaning assigned to it by Regulation A5(3);
- “payment in lieu of contributions” has the meaning assigned to it by Regulation A5(1);
- “pensionable pay” has the meaning assigned to it by Regulation G1;
- “the Pensions (Increase) Acts” means the Pensions (Increase) Act 1971[^f00068] and the Pensions (Increase) Act 1974[^f00069]; “police authority” has the same meaning as in the Act, and accordingly in relation to a Scottish police force has the same meaning as in the Police(Scotland) Act 1967; “police force” means a home police force or an overseas corps; “regular policeman” means— a member of a home police force who is not an auxiliary policeman; an overseas policeman who is a reversionary member of a home police force; an inspector or assistant inspector of constabulary appointed on or after 1st August 1964; and a central police officer;
- “the Regulations of 1973” means the Police Pensions Regulations 1973[^f00070] as from time to time in force;
- “relevant service in the armed forces” has the meaning assigned to it by Regulation A14;
- “retirement” and cognate expressions shall be construed in accordance with Regulations A17 to A21;
- “reversionary member of a home police force” means an overseas policeman who has been a member of a home police force and has not lost his right of reversion under section 2(1) of the Police (Overseas Service) Act 1945, and includes a person who has transferred to an overseas corps from being either a civil servant within the meaning of the Superannuation Act 1887[^f00071] or a member of the metropolitan civil staffs within the meaning of section 15 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00072];
- “Royal Ulster Constabulary pensions legislation” means the Northern Ireland legislation for the time being in force relating to the superannuation of members of the Royal Ulster Constabulary;
- “secured portion” and “unsecured portion”, in relation to a pension, have the meanings assigned to them by Regulation A5(4);
- “sergeant” includes station sergeant and first class sergeant (C.I.D.);
- “serviceman” means a person who immediately before undertaking a period of relevant service in the armed forces was a regular policeman and includes a serviceman (1939–1945);
- “serviceman (1939–1945)” means a person who ceased to serve as a regular policeman in such circumstances that he became a person to whom section 1 of the Police and Firemen (War Service) Act 1939[^f00073] applied;
- “state pensionable age” has the meaning assigned to it by Regulation A5(2);
- “superintendent” includes chief superintendent;
- “tax year” means the 12 months beginning with 6th April in any year;
- “tour of central service” means the period of central service for which a central police officer has engaged with the consent of the appropriate authority for the purposes of section 43 of the Police Act 1964 or section 38 of the Police (Scotland) Act 1967, as the case may be, and, if such a period has been varied, means the period as so varied, so however that where the officer engaged for an indefinite period of central service the said expression means his actual period of such service;
- “tour of overseas service” means the period of overseas service for which an overseas policeman has engaged with the consent, in the case of a reversionary member of a home police force, of the appropriate authority for the purposes of the Police (Overseas Service) Act 1945 and of the Secretary of State, and, if such a period has been varied under regulations made under section 1 of that Act, means the period as so varied, so however that where the overseas policeman has engaged for an indefinite period of overseas service the said expression means his actual period of such service;
- “transfer” shall be construed in accordance with Regulation A16.
SCHEDULE B — Personal Awards
Part I — Policeman’s Ordinary Pension
1
Subject to paragraph 2 and Parts VII and VIII of this Schedule (reductions at state pensionable age and related to up-rating of widow’s pension), the pension shall be of an amount equal to 30 sixtieths of the policeman’s average pensionable pay with the addition, subject to a maximum of 40 sixtieths, of an amount equal to 2 sixtieths of that pay multiplied by the period in years by which his pensionable service exceeds 25 years.
2
If the amount of the pension calculated in accordance with the preceding paragraph would be less than the amount it would have been had the person in question become entitled to receive an ordinary pension by retiring after due notice from the same police force at an earlier date, then, subject to Parts VII and VIII of this Schedule, the pension shall be of the last-mentioned amount.
Part II — Policeman’s Short Service Pension
Subject to Parts VII and VIII of this Schedule (reductions at state pensionable age and related to up-rating of widow’s pension), the pension shall be of an amount which is the aggregate of—
- (a) an amount equal to a sixtieth of the policeman’s average pensionable pay multiplied by the period in years of his pensionable service up to 20 years, and
- (b) an amount equal to 2 sixtieths of that pay multiplied by the period in years by which his pensionable service exceeds 20 years.
Part III — Policeman’s Ill-Health Pension
1
Subject to Regulation K1(5) (termination of unsecured portion of ill-health pension) and to Parts VII and VIII of this Schedule (reductions at state pensionable age and related to up-rating of widow’s pension), the amount of the pension shall be determined in accordance with paragraph 2, 3 or 4 as the case may require.
2
Where the policeman has less than 5 years' pensionable service, the amount of the pension shall not be less than a sixtieth of his average pensionable pay and, subject as aforesaid, shall be of an amount equal to a sixtieth of that pay multiplied by the period in years of his pensionable service.
3
Where the policeman has 5 or more years', but not more than 10 years' pensionable service, subject to paragraph 5, the pension shall be of an amount equal to 2 sixtieths of his average pensionable pay multiplied by the period in years of his pensionable service.
4
Where the policeman has more than 10 years' pensionable service, the pension shall be not less than 20 sixtieths, nor more than 40 sixtieths, of his average pensionable pay and, subject as aforesaid and to paragraph 5, shall be equal to 7 sixtieths of that pay with the addition—
- (a) of an amount equal to a sixtieth of that pay multiplied by the period in years of his pensionable service up to 20 years, and
- (b) of an amount equal to 2 sixtieths of that pay multiplied by the period in years by which his pensionable service exceeds 20 years.
5
In the case of a policeman who, had he continued to serve until he could be required to retire on account of age, would have become entitled to an ordinary or short service pension, a pension calculated in accordance with paragraph 3 or 4 shall not exceed the pension to which he would so have become entitled calculated, however, by reference to the average pensionable pay by reference to which the ill-health pension is calculated.
Part IV — Policeman’s Short Service or Ill-Health Gratuity
1
Where the policeman has not completed a year’s pensionable service, the gratuity shall be of an amount equal to the policeman’s aggregate pension contributions in respect of the relevant period of service subject, however, to paragraph 3.
2
Where the policeman has completed at least a year’s pensionable service, the gratuity shall be of an amount equal to whichever is the greater of the two following amounts—
- (a) a twelfth of the policeman’s average pensionable pay multiplied by the period in years of his pensionable service;
- (b) the policeman’s aggregate pension contributions in respect of the relevant period of service,
subject, however, to paragraph 3.
3
Where the policeman retired after the beginning of the tax year in which he attains state pensionable age, the gratuity calculated in accordance with the preceding provisions of this Part shall be reduced by an amount equal to the capitalised value, as calculated by the Government Actuary, of the annual rate of any pension paid to him under Regulation J1(2) (policeman with a guaranteed minimum for the purposes of the Social Security Pensions Act 1975).
Part V — Policeman’s Injury Award
1
A gratuity under Regulation B4 shall be calculated by reference to the person’s degree of disablement and his average pensionable pay and shall be the amount specified as appropriate to his degree of disablement in column (2) of the following Table.
2
An injury pension shall be calculated by reference to the person’s degree of disablement, his average pensionable pay and the period in years of his pensionable service, and, subject to the following paragraphs, shall be of the amount of his minimum income guarantee specified as appropriate to his degree of disablement in column (3), (4), (5) or (6) of the following Table, whichever is applicable to his period of pensionable service.
| Degree of disablement | Gratuity expressed as % of average pensionable pay | Minimum income guarantee expressed as % of average pensionable pay | Minimum income guarantee expressed as % of average pensionable pay | Minimum income guarantee expressed as % of average pensionable pay | Minimum income guarantee expressed as % of average pensionable pay |
|---|---|---|---|---|---|
| Less than 5 years' service | 5 or more but less than 15 years' service | 15 or more but less than 25 years' service | 25 or more years' service | ||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 25% or less (slight disablement) | 12.5% | 15% | 30% | 45% | 60% |
| More than 25% but not more than 50% (minor disablement) | 25% | 40% | 50% | 60% | 70% |
| More than 50% but not more than 75% (major disablement) | 37.5% | 65% | 70% | 75% | 80% |
| More than 75% (very severe disablement) | 50% | 85% | 85% | 85% | 85% |
3
- (1) The amount of an injury pension, calculated as aforesaid, shall be reduced, where the person concerned received the relevant injury (within the meaning of Regulation B4) during a period of service as a regular policeman, by three-quarters of any other pension calculated by reference to pensionable service reckonable by reason of that period of service.
- (2) For the purposes of sub-paragraph (1), such other pension as is there mentioned which is reduced in accordance with the provisions of Regulation B7 or B9 (commutation and allocation) or of Part VIII of this Schedule (reduction related to up-rating of widow’s pension) shall be deemed not to have been so reduced.
4
- (1) The amount of the injury pension in respect of any week, calculated as aforesaid, shall be reduced on account of any such additional benefit as is mentioned in sub-paragraph (3) to which the person concerned is entitled in respect of the same week and, subject to sub-paragraph (2), the said reduction shall be of an amount equal to that of the additional benefit or, in the case of benefit mentioned in sub-paragraph (3)(a) or (b), of so much thereof as is there mentioned.
- (2) Where the provisions governing scales of additional benefits have changed after the person concerned ceased to be a member of a police force, the amount of the reduction in respect of any week on account of a particular benefit shall not exceed the amount which would have been the amount thereof in respect of that week had those provisions not changed, it being assumed, in the case of such benefit as is mentioned in sub-paragraph (3)(a)(ii), that it would have borne the same relationship to the former maximum amount thereof.
- (3) The following benefits are the additional benefits referred to in this paragraph—
- (a) any disablement pension under section 57 of the Social Security Act 1975[^f00074] in respect of the relevant injury or so much of any such pension as relates to that injury (hereinafter referred to as the relevant part of the pension), together with—
- (i) any increase in such pension by way of unemployability supplement under section 58 of that Act or so much of any such increase as is proportionate to the relevant part of the said pension so, however, that where the person concerned is entitled to an unemployability supplement which is increased under section 59 of that Act, the unemployability supplement shall be deemed not to have been so increased,
- (ii) any increase in such pension under section 60 of that Act (special hardship) or so much of any such increase as is proportionate to the relevant part of the said pension,
- (iii) any increase in such pension under section 64 or 66 of that Act (dependants) or so much of any such increase as is proportionate to the relevant part of the said pension, and
- (iv) so long as the person concerned is receiving treatment as an in-patient at a hospital as a result of the relevant injury, any increase in such pension under section 62 of that Act (hospital treatment);
- (b) any reduced earnings allowance under section 59A of the said Act of 1975[^f00075] in respect of the relevant injury or so much of any such allowance as relates to that injury;
- (c) until the first day after his retirement which is not, or is deemed not to be, a day of incapacity for work within the meaning of section 14 or 15, or, as the case may be, a day on which he is incapable of work within the meaning of section 36, of the said Act of 1975—
- (i) any sickness benefit under the said section 14, including such benefit to which the person concerned is only entitled by virtue of section 50A[^f00076] of that Act,
- (ii) any invalidity pension under the said section 15, including any additional component comprised therein in pursuance of section 14 of the Social Security Pensions Act 1975[^f00077], or
- (iii) any severe disablement allowance under the said section 36,
including, in each case, any increase under any provision of Chapter III of the Social Security Act 1975 (dependants).
- (4) Where a person has become entitled to a disablement gratuity under section 57 of the Social Security Act 1975 in respect of the relevant injury, this paragraph shall have effect as if he were entitled during the relevant period to a disablement pension of such amount as would be produced by converting the gratuity into an annuity for the said period.
- In this sub-paragraph the expression “the relevant period” means the period taken into account, in accordance with section 57 of the said Act of 1975, for the purpose of making the assessment by reference to which the gratuity became payable.
5
No payment shall be made in respect of an injury pension for any week in which the aggregate reductions under paragraphs 3 and 4 exceed the amount of the pension calculated in accordance with paragraph 2.
6
This Part has effect subject to paragraphs 6 and 7 of Part I, and paragraph 4 of Part VII, of Schedule J.
Part VI — Policeman’s Deferred Pension
1
The amount of a policeman’s deferred pension shall be calculated by reference to—
- (a) the pensionable service he is entitled to reckon (here referred to as “actual service”);
- (b) the pensionable service he would have become entitled to reckon had he continued to serve until he could retire with a maximum ordinary pension (disregarding Regulation B1(2)) or until he could be required to retire on account of age, whichever is the earlier, (here referred to as “hypothetical service”), and
- (c) his average pensionable pay.
2
Subject to Parts VII and VIII of this Schedule (reductions at state pensionable age and related to up-rating of widow’s pension), the policeman’s pension shall be such that it is the same proportion of the hypothetical pension mentioned in paragraph 3 as his actual service is of his hypothetical service except that it shall not exceed 40 sixtieths of his average pensionable pay.
3
The hypothetical pension referred to in paragraph 2 is a pension of an amount which is the aggregate of—
- (a) an amount equal to a sixtieth of his average pensionable pay multiplied by the period in years of his hypothetical service up to 20 years, and
- (b) an amount equal to 2 sixtieths of that pay multiplied by the period in years by which his hypothetical service exceeds 20 years.
Part VII — Reduction of Pension at State Pensionable Age
Pension modifications connected with state flat-rate retirement benefit
1
- (1) Where, in respect of service as a regular policeman or as a member of the Royal Ulster Constabulary before 1st April 1980, a person has paid pension contributions at a rate of 6p a week (or 1s. 2d. a week) less than the appropriate percentage of his pensionable pay then, in respect of any period beyond state pensionable age, the unsecured portion of any ordinary, short service, ill-health or deferred pension payable to him shall be reduced in accordance with sub-paragraph (2) or, as the case may be, sub-paragraph (3).
- (2) In the case of a person who paid contributions as aforesaid by reason of the giving of a notice—
- (a) under Regulation 41(3) of the Police Pensions Regulations 1948[^f00078];
- (b) under Regulation 43(3) of the Police Pensions (Scotland) Regulations 1948[^f00079], or
- (c) without prejudice to the generality of Regulation J2(2), under any corresponding provision of the Royal Ulster Constabulary pensions legislation,
the reduction under sub-paragraph (1) shall be calculated at an annual rate obtained by multiplying the sum in the second column of the following Table set opposite to the age in the first column of the said Table which he had attained at the appropriate date by the number of years specified in sub-paragraph (4):—
| Age in years at appropriate date | Sums to be multiplied |
|---|---|
| £ | |
| Under 23 | 1.70 |
| 23 | 1.65 |
| 24 | 1.60 |
| 25 | 1.55 |
| 26 | 1.525 |
| 27 | 1.50 |
| 28 | 1.475 |
| 29 | 1.45 |
| 30 | 1.425 |
| 31 | 1.40 |
| 32 | 1.375 |
| 33 | 1.35 |
| 34 | 1.325 |
| 35 | 1.30 |
| 36 | 1.30 |
| 37 | 1.275 |
| 38 | 1.25 |
| 39 | 1.25 |
| 40 | 1.225 |
| 41 | 1.225 |
| 42 | 1.20 |
| 43 | 1.20 |
| 44 or over | 1.175 |
Pension modifications connected with state graduated retirement benefit
2
- (1) Where a person in receipt of an ordinary, short service, ill-health or deferred pension has been in service or employment otherwise than as a regular policeman—
- (a) in respect of which he was subject to superannuation arrangements;
- (b) by reason of which he is entitled to reckon pensionable service for the purposes of the pension; and
- (c) the period of which includes a participating period of relevant employment,
then, for the purpose of abating the pension in relation to that participating period of relevant employment, any provision of the said arrangements in operation when he left the said service or employment the effect of which is that pensions payable thereunder are to be reduced in connection with the operation of the National Insurance Act 1959[^f00082] or of any provision of the National Insurance Act 1965 relating to graduated contributions or graduated retirement benefit shall apply, subject to the necessary adaptations and modifications, as though the provision were contained in this paragraph and as if—
- (i) the pension were payable under the said arrangements, and
- (ii) any other period of service or employment by reason of which he is entitled to reckon pensionable service for the purposes of the pension were a period of non-participating employment at the end of which no payment in lieu of contributions falls to be made.
- (2) A police authority, in determining any question arising under sub-paragraph (1) and relating to a particular service or employment, shall be entitled to treat as conclusive any relevant certificate issued, with the agreement of the person concerned, by his employer in that service or employment.
- (3) Where for the purposes of the superannuation arrangements applicable to such service or employment as is mentioned in sub-paragraph (1) the person concerned was entitled to reckon service by reason of some previous service or employment, that previous service or employment shall be treated for the purposes of this paragraph as if it were part of the service or employment first mentioned in this sub-paragraph.
3
- (1) Where a person in receipt of an ordinary, short service, ill-health or deferred pension is entitled to reckon pensionable service for the purposes thereof by reason of a period of service as a regular policeman which is a participating period of relevant employment then, in respect of any period beyond state pensionable age, the unsecured portion of that pension shall be reduced in accordance with sub-paragraph (2).
- (2) The reduction shall be calculated at the annual rate which is that of the graduated retirement benefit which would be payable to the pensioner, on the assumption that he retired from regular employment on attaining state pensionable age, in return for a payment in lieu of contributions in respect of the whole of the period referred to in sub-paragraph (1), whether or not such a payment was made.
4
- (1) Where a person in receipt of the secured portion of an ill-health pension, the unsecured portion of which has been terminated in the circumstances mentioned in Regulation K1(4), is also in receipt of some other pension, being an ordinary, short service, ill-health or deferred pension, and is entitled to reckon for the purposes of that other pension the period of pensionable service reckonable for the purposes of the ill-health pension then, in respect of any period beyond state pensionable age, the unsecured portion of that other pension shall be reduced in accordance with sub-paragraph (2).
- (2) The reduction shall be calculated at the annual rate which is that of the secured portion of the ill-health pension.
Part VIII — Reduction of Pension Related to Up-Rating of Widow’s Pension
1
- (1) An ordinary, short service, ill-health or deferred pension payable to a man shall, in the cases hereinafter mentioned, be reduced in accordance with this Part except that a deferred pension payable in pursuance of paragraph 8(6)(b) of Part I of Schedule J shall not be so reduced.
- (2) Any reference in this Part to a pension is a reference to a pension which falls to be reduced as aforesaid and any reference to police service is a reference to service as a member of a police force or of the Royal Ulster Constabulary.
2
- (1) Subject to sub-paragraph (2), this paragraph shall apply in the case of a man entitled to reckon pensionable service otherwise than—
- (a) by reason of police service on or after 1st April 1972;
- (b) by reason of police service before that date in respect of which he paid pension contributions at a rate related to 6.25% of his pensionable pay;
- (c) by virtue of Regulation F3(1)(f) (British Airports Authority constabulary service), or
- (d) by virtue of Regulation F6 (current interchange arrangements).
- (2) Where the man was a regular policeman to whom Regulation 59 or 60 of the Regulations of 1973 applied (that is to say, where on 1st April 1973 either he was serving as such or, having retired on or after 1st April 1972, he was entitled to a pension) and he last paid pension contributions before 1st April 1972 at a rate related to 5% of his pensionable pay, this paragraph shall not apply unless either—
- (a) he elected or agreed, under paragraph (2)(b) or (4)(a) of the said Regulation 59 or under paragraph (2)(b) of the said Regulation 60, that his pension be reduced, or
- (b) pensionable service became reckonable by him on or after 1st April 1987 by virtue of Regulation F4, F5 or F7 (previous service and preserved interchange arrangements).
- (3) The pension of a man in whose case this paragraph applies shall, subject to the provisions of this Part, be reduced by the percentage specified in the second column of the Table in paragraph 7 opposite the number of completed years of pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—
- (a) pensionable service reckonable as mentioned in sub-paragraph (1), and
- (b) where (subject to Regulations F4(3) and F5(2)(c)) he elected under Regulation 58(3) or 59(3) of the Regulations of 1973 to pay further pension contributions or to make a further payment by way of a lump sum, pensionable service reckonable by him immediately before 1st April 1973 otherwise than by reason of police service on or after 1st April 1972.
3
- (1) Subject to sub-paragraph (2), this paragraph shall apply in the case of a man entitled to reckon pensionable service otherwise than—
- (a) by reason of police service on or after 1st April 1972;
- (b) by virtue of Regulation F3(1)(f), or
- (c) by virtue of Regulation F6.
- (2) Where the man was a regular policeman to whom Regulation 59 or 60 of the Regulations of 1973 applied, this paragraph shall not apply unless either—
- (a) he elected or agreed, under paragraph (3)(b) or (4)(b) of the said Regulation 59 or paragraph (3)(b) of the said Regulation 60, that his pension be reduced, or
- (b) pensionable service became reckonable by him, on or after 1st April 1987, by virtue of Regulation F4, F5 or F7.
- (3) The pension of a man in whose case this paragraph applies shall be reduced by the percentage specified in the third column of the Table in paragraph 7 opposite the number of completed years of pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—
- (a) pensionable service reckonable as mentioned in sub-paragraph (1), and
- (b) where (subject to Regulations F4(3) and F5(2)(c)) he elected under Regulation 58(2) or 59(3) of the Regulations of 1973 to pay additional contributions or to make an additional payment by way of a lump sum, pensionable service reckonable by him immediately before 1st April 1973 otherwise than by reason of police service on or after 1st April 1972.
4
In calculating the amount of a reduction in a man’s pension under paragraph 2 or 3 no account shall be taken—
- (a) of any service he is entitled to reckon as pensionable service by virtue of section 10 of the Police Pensions Act 1921[^f00083], or
- (b) of any service on or after 1st April 1956 which he is entitled to reckon as pensionable service by virtue of Regulation I7 and the proviso to Regulation I8(1) (relevant service in the armed forces).
5
In calculating the amount of a reduction in a man’s pension under paragraph 2 or 3 no account shall be taken of any reduction in the amount of the pension in accordance with the provisions of Regulation B7 or B9 (commutation and allocation) or of Part VII of this Schedule (reduction at state pensionable age); and, where the pension falls to be reduced under both those paragraphs, for the purpose of calculating each reduction, no account shall be taken of the other reduction.
6
- (1) Where a man entitled to an ordinary pension was, immediately before he retired, paying additional or further contributions in pursuance of an election under Regulation 58(2) or (3) of the Regulations of 1973, the annual amount of his ordinary pension shall be reduced for the period mentioned in sub-paragraph (2) by the annual amount of those contributions immediately before his retirement, calculated by reference to his pensionable pay at that time so, however, that no account of the said reduction shall be taken for the purpose of calculating any other reduction in the pension under these Regulations.
- (2) The period referred to in sub-paragraph (1) shall be one corresponding to that for which the additional or further contributions would have remained payable had the man not retired but starting, where the pension is not payable as from the date of his retirement, with the date from which it is payable.
7
The following Table is that referred to in paragraphs 2 and 3:—
| Completed years of pensionable service taken into account | Percentage reduction in pension | Percentage reduction in pension |
|---|---|---|
| Under paragraph 2 | Under paragraph 3 | |
| 1 | 0.2 | 0.2 |
| 2 | 0.4 | 0.4 |
| 3 | 0.5 | 0.5 |
| 4 | 0.6 | 0.7 |
| 5 | 0.8 | 0.8 |
| 6 | 0.9 | 0.9 |
| 7 | 1.0 | 1.0 |
| 8 | 1.2 | 1.1 |
| 9 | 1.3 | 1.2 |
| 10 | 1.5 | 1.3 |
| 11 | 1.6 | 1.4 |
| 12 | 1.7 | 1.5 |
| 13 | 1.8 | 1.6 |
| 14 | 1.9 | 1.6 |
| 15 | 2.0 | 1.7 |
| 16 | 2.1 | 1.8 |
| 17 | 2.2 | 1.9 |
| 18 | 2.3 | 2.0 |
| 19 | 2.4 | 2.0 |
| 20 | 2.5 | 2.1 |
| 21 | 2.6 | 2.1 |
| 22 | 2.7 | 2.2 |
| 23 | 2.8 | 2.2 |
| 24 | 2.9 | 2.3 |
| 25 | 2.9 | 2.3 |
| 26 | 3.0 | 2.4 |
| 27 | 3.1 | 2.4 |
| 28 | 3.1 | 2.5 |
| 29 | 3.2 | 2.5 |
| 30 or more | 3.3 | 2.5 |
8
Paragraph 6 has effect subject to paragraph 3 of Part VI of Schedule J.
SCHEDULE C — Widows' Awards
Part I — Widow’s Ordinary Pension
1
- (1) Subject to paragraphs 2 and 3, the annual amount of a widow’s ordinary pension shall be whichever is the greater of the two following amounts, namely—
- (a) an amount equal to a half of the pension or notional pension mentioned in sub-paragraph (2), and
- (b) an amount equal to her husband’s average pensionable pay divided by 160 and multiplied by the period in years of so much of his pensionable service as is reckonable by reason of service or employment after 5th April 1978.
- (2) The pension or notional pension referred to in sub-paragraph (1)(a) is—
- (a) where the husband died while entitled to an ordinary, short service or ill-health pension, that pension;
- (b) where, having retired with both an ill-health and an injury pension, he died while no longer entitled to the ill-health pension but while entitled to the injury pension, the ill-health pension to which he would have been entitled had he not ceased to be entitled thereto;
- (c) where, having retired with an ill-health gratuity, he died as a result of the same injury as resulted in his disablement, the ill-health pension to which he would have been entitled had he retired in circumstances entitling him to such a pension, or
- (d) where he died while serving as a regular policeman, the ill-health pension to which he would have been entitled had he retired immediately before he died in circumstances entitling him to such a pension,
calculated, in each case, in accordance with sub-paragraph (3).
- (3) For the purposes of sub-paragraph (1)(a), the pension or notional pension referred to in sub-paragraph (2)(a), (b), (c) or (d) shall be calculated without regard to—
- (a) the restrictions on payments on account of an ordinary pension contained in Regulation B1(5);
- (b) the provisions for the reduction of a pension contained in Regulation B7(7) and (8)(b) (commutation), in Regulation B9(7) (allocation) and in Parts VII and VIII of Schedule B (reductions at state pensionable age and related to up-rating of widow’s pension).
Where the husband died before 1st April 1987, any reference in this sub-paragraph to a provision of these Regulations shall be construed as including a reference to the corresponding provision of the former Regulations.
2
The amount of a widow’s ordinary pension calculated in accordance with paragraph 1 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
3
Where in respect of any period a widow so elects, the weekly amount of her ordinary pension in respect of that period shall not be calculated as aforesaid but shall be determined by reference to the rank held by her husband in accordance with Regulation E10 (flat-rate award).
4
This Part has effect subject to paragraphs 2 to 5 of Part II of Schedule J.
Part II — Widow’s Special Pension
1
Subject to paragraphs 2 and 3, the weekly amount of a widow’s special pension calculated in accordance with this Part of this Schedule shall be equal to 45% of her husband’s average pensionable pay for a week.
2
- (1) Where, in respect of any week, a pension is payable to the widow in pursuance of section 67 of the Social Security Act 1975[^f00084] in consequence of her husband’s death and the amount of that pension exceeds that of a widow’s pension under section 26 of that Act as specified in Part I of Schedule 4 thereto at the time of the husband’s death, then the amount of her special pension in respect of that week shall be reduced by that excess.
- (2) Where the provisions governing the amount of pensions under section 67 of the Social Security Act 1975 have changed after the death of the husband, the reduction under sub-paragraph (1) in respect of any week shall not exceed the amount which would have been the amount thereof in respect of that week had those provisions not changed.
3
The weekly amount of a widow’s special pension calculated in accordance with paragraphs 1 and 2, shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
4
Paragraph 2 has effect subject to paragraph 4 of Part VII of Schedule J.
Part III — Widow’s Accrued Pension
1
- (1) Subject to paragraphs 2 and 3, the annual amount of a widow’s accrued pension shall equal a half of her husband’s deferred pension.
- (2) For the purposes of sub-paragraph (1), the husband’s deferred pension shall be calculated without regard to—
- (a) the restrictions on payments contained in Regulation B5(4), and
- (b) the provisions for the reduction of a pension contained in Regulation B7(7) and (8)(b) (commutation), in Regulation B9(7) (allocation) and in Parts VII and VIII of Schedule B (reductions at state pensionable age and related to up-rating of widow’s pension),
and, where the pension has been commuted for a lump sum under Regulation B8 (commutation of small pensions), as if it had not been so commuted.
- Where the husband died before 1st April 1987, any reference in this sub-paragraph to a provision of these Regulations shall be construed as including a reference to the corresponding provision of the former Regulations.
2
The amount of a widow’s accrued pension calculated in accordance with paragraph 1 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
3
- (1) Subject to sub-paragraph (2), where in respect of any period a widow so elects, the weekly amount of her accrued pension in respect of that period shall not be calculated as aforesaid but shall be determined by reference to the rank held by her husband in accordance with Regulation E10 (flat-rate award).
- (2) This paragraph shall only apply in the case of a widow whose husband was such a regular policeman entitled to reckon less than 5 years' pensionable service as is mentioned in Regulation B5(1)(b) (policeman’s deferred pension) if, by reason of the period of service or employment otherwise than as a regular policeman there mentioned, he was entitled to reckon a period of pensionable service which was not shorter than that period of service or employment.
4
Paragraph 1(1) has effect subject to paragraphs 7 and 8 of Part II of Schedule J.
Part IV — Widow’s Pension in Case of Post-Retirement Marriage
1
Where under Regulation C5(3) the widow of a regular policeman is entitled to such a pension as is there mentioned instead of a widow’s ordinary pension or special award under Regulation C1 or C2, the annual amount of that pension shall be calculated in accordance with Part I of this Schedule in like manner as the annual amount of a widow’s ordinary pension except that, for the purposes hereof, the said Part I shall have effect—
- (a) as if the reference in paragraph 1(1)(a) thereof to a half of a pension or notional pension were a reference to a half of the appropriate proportion thereof within the meaning of paragraph 3 of this Part;
- (b) as if paragraph 3 thereof (election for flat-rate award) were omitted, and
- (c) where the pension is instead of a widow’s special award under Regulation C2, as if the pension or notional pension referred to in paragraph 1(1)(a) were the ill-health pension to which the husband would have been entitled had he, when he ceased to serve, retired because he was disabled in circumstances entitling him to such a pension.
2
Where under Regulation C5(3) the widow of a regular policeman is entitled to such a pension as is there mentioned instead of a widow’s accrued pension under Regulation C4, the annual amount of that pension shall be calculated in accordance with Part III of this Schedule in like manner as the annual amount of a widow’s accrued pension except that, for the purposes hereof, the said Part III shall have effect as if—
- (a) the reference in paragraph 1(1) thereof to a half of the husband’s deferred pension were a reference to whichever is the greater of the two following amounts, namely—
- (i) an amount equal to a half of the appropriate proportion of that pension within the meaning of paragraph 3 of this Part, and
- (ii) an amount equal to the husband’s average pensionable pay divided by 160 and multiplied by the period in years of so much of his pensionable service as is reckonable by reason of service or employment after 5th April 1978, and
- (b) paragraph 3 thereof (election for flat-rate award) were omitted.
3
In this Part the appropriate proportion means the proportion which the husband’s pensionable service reckonable by reason of service or employment after 5th April 1978 bears to his total pensionable service.
Part V — Widow’s Requisite Benefit Pension
1
Subject to paragraph 2, the annual amount of a widow’s requisite benefit pension shall be an amount equal to her husband’s average pensionable pay divided by 160 and multiplied by the period in years of his pensionable service reckonable by reason of service or employment after 5th April 1978.
2
The amount of a pension calculated in accordance with paragraph 1 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
SCHEDULE D — Children’s Awards
Part I — Child’s Ordinary Allowance
1
- (1) Where one of the child’s parents is alive, the child’s ordinary allowance in respect of the death of a regular policeman (“the relevant parent”) shall, subject to paragraphs 4 and 5, be determined in accordance with this paragraph.
- (2) Subject to sub-paragraphs (3) and (4), an allowance determined in accordance herewith shall be of an annual amount equal to 18.75% of the amount of the relevant parent’s pension or notional pension mentioned in paragraph 3.
- (3) Subject to sub-paragraph (4), where 3 or more children’s allowances are for the time being payable in respect of the death of the same person, an allowance determined in accordance herewith shall be of an annual amount equal to 37.5% of the relevant parent’s pension or notional pension mentioned in paragraph 3 divided by the total number of allowances so payable.
- (4) Where in respect of any week the aggregate rate at which—
- (a) any widow’s ordinary pension, and
- (b) any children’s allowances determined in accordance herewith,
would be payable in respect of a person who died while entitled to an ordinary, short service, ill-health or injury pension (“the principal pension”) exceeds the rate at which the principal pension was payable immediately before that person’s death, the children’s allowances shall be reduced by such factor as will ensure that the said aggregate rate does not exceed the rate at which the principal pension was so payable.
- (5) For the purposes of sub-paragraph (4) there shall be ignored—
- (a) in the case of a widow’s pension or child’s allowance, any increase therein in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts), and
- (b) in the case of the principal pension—
- (i) the restrictions on payments on account of an ordinary pension contained in Regulation B1(5), and
- (ii) the provisions for the reduction of a pension contained in Parts VII and VIII of Schedule B (reductions at state pensionable age and related to up-rating of widow’s pension),
and where the relevant parent was entitled both to an ordinary, short service or ill-health pension and to an injury pension, the reference in sub-paragraph (4) to the rate at which the principal pension was payable shall be construed (subject to sub-paragraph (b)) as a reference to the aggregate rate at which those pensions were payable.
2
- (1) Where the relevant parent was the child’s only surviving parent or in respect of any period after the death of the child’s other parent, the child’s ordinary allowance shall, subject to paragraphs 4 and 5, be determined in accordance with this paragraph.
- (2) Subject to sub-paragraph (3), an allowance determined in accordance herewith shall be of an annual amount equal to 25% of the relevant parent’s pension or notional pension mentioned in paragraph 3.
- (3) Where 3 or more children’s ordinary allowances are for the time being payable in respect of the death of the same person, an allowance determined in accordance herewith shall be of an annual amount equal to 50% of the relevant parent’s pension or notional pension mentioned in paragraph 3 divided by the total number of allowances so payable.
3
- (1) The pension or notional pension referred to in paragraphs 1 and 2 is—
- (a) where the relevant parent died while entitled to an ordinary, short service or ill-health pension, that pension;
- (b) where, having retired with both an ill-health and an injury pension, he died while no longer entitled to the ill-health pension but while entitled to the injury pension, the ill-health pension to which he would have been entitled had he not ceased to be entitled thereto;
- (c) where he retired with a gratuity when entitled to reckon at least 3 years' pensionable service, the ill-health pension to which he would have been entitled had he retired in circumstances entitling him to such a pension, or
- (d) where he died while serving as a regular policeman, the ill-health pension to which he would have been entitled had he retired immediately before he died in circumstances entitling him to such a pension,
calculated, in each case, in accordance with sub-paragraph (2).
- (2) The pension or notional pension referred to in sub-paragraph (1)(a), (b), (c) or (d) shall be calculated without regard to—
- (a) the restrictions on payments on account of an ordinary pension contained in Regulation B1(5), and
- (b) the provisions for the reduction of a pension contained in Regulation B7(7) and (8)(b) (commutation), in Regulation B9(7) (allocation) and in Parts VII and VIII of Schedule B (reductions at state pensionable age and related to up-rating of widow’s pension).
4
The amount of a child’s ordinary allowance determined in accordance with sub-paragraph (2) or (3) of paragraph 1 or, as the case may be, of paragraph 2 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
5
Where in respect of any period a person to whom a child’s ordinary allowance is paid so elects, the amount of that allowance in respect of that period shall not be calculated as aforesaid but shall be determined by reference to the rank held by the relevant parent in accordance with Regulation E10 (flat-rate award).
6
Where the relevant parent died before 1st April 1987, any reference in paragraph 1(5)(b) or 3(2) to a provision of these Regulations shall be construed as including a reference to the corresponding provision of the former Regulations.
7
This Part has effect subject to paragraphs 1(3), 2 and 3 of Part III of Schedule J.
Part II — Child’s Special Allowance
1
- (1) Where one of the child’s parents is alive, the child’s special allowance in respect of the death of a member of a police force (“the relevant parent”) shall, subject to paragraph 3, be determined in accordance with this paragraph.
- (2) Subject to sub-paragraph (3), an allowance determined in accordance herewith shall be of an amount equal to 10% of the average pensionable pay for a week of the relevant parent.
- (3) Where 5 or more children’s special allowances are payable in respect of the death of the same person, an allowance determined in accordance herewith shall be of an amount equal to 40% of the average pensionable pay for a week of the relevant parent divided by the total number of allowances so payable.
2
- (1) Where the relevant parent was the child’s only surviving parent, or in respect of the period after the death of the child’s other parent, the child’s special allowance shall, subject to paragraph 3, be determined in accordance with this paragraph.
- (2) Subject to sub-paragraph (3), an allowance determined in accordance herewith shall be of an amount equal to 20% of the average pensionable pay for a week of the relevant parent.
- (3) Where 5 or more children’s special allowances are payable in respect of the death of the same person, an allowance determined in accordance herewith shall be of an amount equal to 80% of the average pensionable pay for a week of the relevant parent divided by the total number of allowances so payable.
3
The amount of a child’s special allowance determined in accordance with paragraph 1 or 2 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
Part III — Child’s Accrued Allowance
1
Subject to paragraphs 2 and 3, a child’s accrued allowance shall be determined in like manner as an ordinary allowance would be determined under Part I of this Schedule (“Part I”) if the child were entitled to such an allowance.
2
- (1) Paragraphs 1(2) and (3) and 2(2) and (3) of Part I as applied hereby shall have effect without regard to paragraph 2 of Part III of Schedule J but as if for any reference in the said paragraphs of Part I to the relevant parent’s pension or notional pension there were substituted a reference to his deferred pension calculated in accordance with the following sub-paragraph.
- (2) For the purposes of paragraph 1(2) and (3) or 2(2) and (3) of Part I as so applied, the relevant parent’s deferred pension shall be calculated without regard to—
- (a) the restrictions on payments contained in Regulation B5(4);
- (b) the provisions for the reduction of a pension contained in Regulation B7(7) and (8)(b) (commutation), in Regulation B9(7) (allocation) and in Parts VII and VIII of Schedule B (reductions at state pensionable age and related to up-rating of widow’s pension).
3
- (1) Paragraph 1(4) and (5) of Part I as applied hereby shall have effect as if—
- (a) the reference to a widow’s ordinary pension were a reference to a widow’s accrued pension, and
- (b) any reference to an ordinary pension or to the principal pension were a reference to the relevant parent’s deferred pension calculated in accordance with the following sub-paragaph.
- (2) For the purposes of paragraph 1(4) of Part I as so applied, the relevant parent’s deferred pension shall be calculated without regard to the restrictions on payments contained in Regulation B5(4).
4
Where the relevant parent died before 1st April 1987, any reference in paragraph 2(2) or 3(2) to a provision of these Regulations shall be construed as including a reference to the corresponding provision of the former Regulations.
5
Paragraph 2 has effect subject to paragraph 4 of Part III of Schedule J.
Part IV — Reduction in Child’s Allowance During Full-Time Remunerated Training Etc.
1
- (1) In this Part—
- “relevant child” means, subject to sub-paragraph (2), a child entitled to an allowance who is— in full-time training for a trade, profession or calling, and in receipt of remuneration in respect of that training at an annual rate in excess of the specified rate;
- “specified rate” means the annual rate (rounded up to the nearest £1) at which an official pension within the meaning of the Pensions (Increase) Act 1971[^f00085] would be payable when increased under that Act if, within the meaning thereof, the basic rate of the pension were £250, it began on 1st June 1972 and the pensioner satisfied the qualifying conditions and if the pension fell to be paid in respect of periods for which the relevant child’s remuneration falls to be paid;
- “excess remuneration” means the annual amount by which the annual rate of the relevant child’s remuneration exceeds the specified rate;
- “relevant provision” means paragraph 1(3) or 2(3) of Part I of this Schedule (including those provisions as applied by Part III thereof) or paragraph 1(3) or 2(3) of Part II thereof.
- (2) A child shall not be a relevant child for the purposes of this Part—
- (a) if he is entitled to an allowance in respect of the death of a member of a police force who ceased to be such before 15th August 1983, unless and until he has attained the age of 19 years;
- (b) if and so long as his allowance falls to be increased in accordance with Regulation E8 (increase during first 13 weeks).
2
In the case of any relevant child—
- (a) if the annual amount of the allowance is greater than the amount of his excess remuneration, it shall be reduced by the amount of that excess remuneration, or
- (b) if the amount of that excess remuneration is equal to or greater than the annual amount of the allowance which, but for this sub-paragraph, would be payable to him, the allowance shall not be payable.
3
- (1) Where as well as any relevant child there are other children to whom allowances are payable in respect of the death of the same person and any of the relevant provisions apply, the allowances payable to those other children (“the other allowances”) shall be increased as hereinafter provided.
- (2) If paragraph 2(a) applies in the case of any relevant child, then, without prejudice to sub-paragraph (3), the annual amount of each of the other allowances shall be increased by an amount equal to his excess remuneration divided by the number of other allowances.
- (3) If paragraph 2(b) applies in the case of any relevant child, then, without prejudice to sub-paragraph (2), each of the other allowances shall be recalculated as if the relevant child were not entitled to an allowance.
- (4) Notwithstanding the provisions of sub-paragraphs (2) and (3), no child shall by virtue of those provisions receive an allowance greater than that to which he would be entitled if no relevant provision applied in his case.
SCHEDULE E — Awards on Death—Additional Provisions
Part I — Dependent Relative’s Special Pension
1
Subject to paragraphs 2, 3 and 4, a dependent relative’s special pension shall be of a weekly amount equal to 45% of the average pensionable pay for a week of the member of a police force in respect of whose death it was granted (“the deceased”).
2
In respect of any week for which there are payable in respect of the deceased’s death both—
- (a) a widow’s special pension or, where the deceased was a married woman, a dependent relative’s special pension granted to her widower, and
- (b) a dependent relative’s special pension other than, where the deceased was a married woman, one granted as aforesaid,
the dependent relative’s special pension mentioned in sub-paragraph (b) shall not be of the amount mentioned in paragraph 1 but, subject to paragraphs 3 and 4, of an amount equal to 20% of the deceased’s average pensionable pay for a week.
3
The amount of a dependent relative’s special pension determined in accordance with paragraph 1 or 2 shall be increased in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts).
4
- (1) Where in respect of any week the aggregate amount of—
- (a) any widow’s special pension, and
- (b) any child’s special allowance,
payable in respect of the deceased’s death equals or exceeds the amount of the deceased’s average pensionable pay for a week, no dependent relative’s special pension shall be payable in respect of that week.
- (2) Where in respect of any week the aggregate amount of—
- (a) any widow’s special pension,
- (b) any child’s special allowance, and
- (c) any dependent relative’s special pension,
payable in respect of the deceased’s death would exceed the amount of the deceased’s average pensionable pay for a week, the dependent relative’s pension shall be reduced by such factor as will ensure that the said aggregate does not exceed the said amount.
- (3) For the purposes of this paragraph any increase in a pension or allowance in accordance with Regulation E9 (increase by reference to the Pensions (Increase) Acts) shall be ignored.
Part II — Gratuity in Lieu of Widow’s Pension
The gratuity referred to in Regulation E4 shall be of an amount equal to 11 times the annual value of the pension or, as the case may be, of that part thereof which is commuted or of such greater amount as may be agreed between the police authority and the widow, not exceeding the capitalised value of the pension or, as the case may be, that part thereof which is commuted, calculated in accordance with tables prepared from time to time for the purpose by the Government Actuary.
Part III — Gratuity in Lieu of Child’s Allowance
The gratuity referred to in Regulation E5 shall be of such amount as may be agreed between the police authority and the child’s surviving parent or guardian, or between the police authority and the child where he has no such parent or guardian, not exceeding the capitalised value of the allowance or, as the case may be, of that part thereof which is commuted, calculated in accordance with tables prepared from time to time for the purpose by the Government Actuary.
SCHEDULE F — Pensionable Service and Transfer Values
Part I — Payment by Policeman in Respect of Previous Service other than Police Service
1
- (1) Where a regular policeman undertakes to pay a sum in accordance with this Part he shall, subject as hereafter in this Part provided, pay by regular instalments of such amount that the payment of the sum will be completed within a period of 5 years and before he becomes liable to be required to retire on account of age:
- Provided that he may at any time discharge his liability under the undertaking, in whole or in part, by paying the whole or part of the balance of the sum then outstanding.
- (2) Any payment in accordance with this paragraph shall be made by the policeman to the police authority of the force in which he is serving when the payment falls to be made and, without prejudice to any other method of payment, the liability to make any such payment may be discharged by way of a deduction by the said authority from his pay.
2
If, before he has discharged his liability under the undertaking, a regular policeman—
- (a) retires without an award other than one of the amount of his aggregate pension contributions in respect of the relevant period of service;
- (b) leaves his police force on joining the Royal Ulster Constabulary with the consent of the police authority;
- (c) dies, or
- (d) is dismissed,
all further liability under that undertaking shall cease.
3
If, before he has discharged his liability under the undertaking, a regular policeman retires with an award other than one of the amount of his aggregate pension contributions in respect of the relevant period of service, the police authority by whom the award is payable shall be empowered to deduct the balance of the sum then outstanding from payments on account of the award:
Part II — Transfers and Current Interchange Arrangements
Section 1— — Transfer value payable by police authority under Regulation F8 or F9
1
- (1) A transfer value payable by a police authority under Regulation F8 or F9 in respect of a regular policeman shall be calculated in accordance with this Section and the Table set out in Section 3 of this Part of this Schedule by reference to—
- (a) his age in years on ceasing to be a member of his former force;
- (b) his notional deferred pension, that is to say the deferred pension to which he would have been entitled had he, on so ceasing, been entitled to such a pension, and any reduction therein in accordance with Part VII of Schedule B (reduction at state pensionable age);
- (c) in the case of a man, his widow’s notional accrued pension, that is to say the widow’s accrued pension to which, on the assumption aforesaid, his widow would become entitled were he to die while entitled to a deferred pension leaving a widow entitled to an accrued pension;
- (d) in the case of a regular policeman who had undertaken to make payments by way of regular instalments as mentioned in Part I of this Schedule, the payments not completed before he ceased to be a member of his former force;
- (e) in the case of a regular policeman who, at the time of his ceasing to be a member of his former force, has a guaranteed minimum in relation to the pension provided by these Regulations, the amount of that guaranteed minimum, and
- (f) the amount of any contributions equivalent premium relating to the period ending with his retirement which has been paid by the police authority and not repaid;
and any reference in this Section to the policeman’s notional deferred pension or widow’s notional accrued pension shall be construed accordingly.
- (2) In this Section any reference to the Table is a reference to the Table set out in Section 3 of this Part of this Schedule and any reference to the appropriate factor specified in a column of that Table is a reference to the factor specified in the column in question in relation to the policeman’s age within the meaning of sub-paragraph (1)(a).
- (3) In this Section any reference to a policeman’s former force is a reference to the force maintained by the police authority by whom the transfer value is payable.
2
- (1) The annual amount of the policeman’s notional deferred pension, disregarding any reduction therein at state pensionable age, shall be multiplied by the appropriate factor specified in the second column of the Table or, in the case of a woman, in the fifth column thereof.
- (2) Where the policeman’s notional deferred pension would fall to be reduced under paragraph 1 of Part VII of Schedule B (reduction connected with state flat-rate benefit), the product under sub-paragraph (1) shall be reduced by an amount equal to the annual amount of that reduction multiplied by the appropriate factor specified in the third column of the Table or, in the case of a woman, in the sixth column thereof.
- (3) In the case of a policeman entitled to reckon pensionable service, immediately before he ceased to be a member of his former force, by reason of a participating period of relevant employment, the product under sub-paragraph (1) shall be reduced by an amount equal to the annual amount by which the policeman’s notional deferred pension would fall to be reduced under paragraphs 2 and 3 of Part VII of Schedule B (reduction connected with state graduated retirement benefit) multiplied by the appropriate factor specified in the third column of the Table or, in the case of a woman, in the sixth column thereof.
- (4) For the purposes of sub-paragraph (3) a period shall be treated as a participating period of relevant employment notwithstanding that a payment in lieu of contributions only fell to be made after the policeman ceased to be a member of his former force.
- (5) The product under sub-paragraph (1), subject to any reduction under sub-paragraphs (2) and (3), is in paragraph 5 referred to as the basic element of the transfer value.
3
- (1) In the case of a man, the annual amount of the policeman’s widow’s notional accrued pension, disregarding paragraphs 2 and 3 of Part III of Schedule C (increase by reference to the Pensions (Increase) Acts and flat-rate award), shall be multiplied by the factor 4.
- (2) The said product is in paragraph 5 referred to as the widow’s element of the transfer value.
4
For the purpose of calculating a transfer value payable as mentioned in paragraph 1, Part VI of Schedule B (policeman’s deferred pension) shall apply as if references to the policeman’s average pensionable pay were references to his average pensionable pay immediately before he ceased to serve except that in the case of a transfer value which falls to be paid in pursuance of Regulation F8 or of Regulation F9(3)(a) or (b) no account shall be taken of any retrospective increase in pay granted after the transfer value has been paid.
5
Subject to the following paragraphs, the transfer value shall be of an amount—
- (a) in the case of a man, equal to the sum of the basic element calculated in accordance with paragraph 2 and the widow’s element calculated in accordance with paragraph 3;
- (b) in the case of a woman, equal to the basic element calculated in accordance with paragraph 2.
6
- (1) This paragraph shall apply in the case of a policeman who had undertaken to make payments by regular instalments in accordance with Part I of this Schedule but had not completed those payments before he ceased to be a member of his former force; and the payments not completed before he so ceased are, in this paragraph, referred to as the outstanding instalments.
- (2) The transfer value shall be reduced by the actuarial equivalent of the outstanding instalments calculated, in accordance with tables prepared by the Government Actuary, by reference to the amount of each instalment, the interval at which instalments were payable and the number of outstanding instalments.
7
Where a regular policeman at the time of ceasing to be a member of his former force has a guaranteed minimum in relation to the pension provided by these Regulations, the transfer value shall be reduced by the amount of that guaranteed minimum, expressed as an annual pension, multiplied by the appropriate factor specified in the fourth column of the Table or, in the case of a woman, in the seventh column thereof.
8
Where a contributions equivalent premium relating to the period ending with the policeman’s retirement has been paid by the police authority and has not been repaid, the transfer value shall be reduced by the amount of that premium.
9
- (1) This paragraph shall apply where a transfer value payable between police authorities under Regulation F8 is so payable in respect of previous service reckonable under Regulation F5.
- (2) Where this paragraph applies the transfer value shall be reduced by an amount equal to the appropriate payment, within the meaning of Regulation F5(2)(c), which falls to be made by the policeman under Regulation F5(1) except that, where the appropriate payment would have been of a greater amount but for Regulation B11 or Regulation 82 of the Regulations of 1973 (deduction of tax from certain awards), the transfer value shall be reduced by that greater amount.
10
- (1) This paragraph shall apply where a transfer value is payable under Regulation F9 in respect of a regular policeman who has given a notice of allocation under Regulation B9(4)(a) and that notice has become effective under Regulation B9(6).
- (2) Where this paragraph applies the transfer value shall be adjusted by such amount, calculated by the Government Actuary, as takes account of the effect which the notice of allocation had on the benefits prospectively payable to or in respect of the policeman as at the time when the transfer value became payable.
11
- (1) This paragraph shall apply where a transfer value is not paid within 6 months of the policeman ceasing to be a member of his former force.
- (2) The transfer value calculated in accordance with the preceding provisions of this Section shall be increased by an amount equal to compound interest thereon at the rate of 2&£125;1 per cent for each completed 3 months of the period beginning with the date he ceased to be a member of his former force and ending with the date of payment of the transfer value (disregarding any residual period of less than 3 months).
12
This Section has effect subject to paragraphs 2 and 3 of Part V of Schedule J.
Section 2— — Pensionable service reckonable on receipt of transfer value
1
- (1) The period of pensionable service reckonable by a regular policeman under Regulation F6 by virtue of the receipt of a transfer value by the police authority shall be calculated in accordance with this Section and the Table set out in Section 3 of this Part of this Schedule by reference to—
- (a) the amount of the transfer value and of any increase therein by way of interest subject, however, to sub-paragraph (4);
- (b) his age in years at the date mentioned in sub-paragraph (2), (3) or (4), whichever applies in his case;
- (c) his pensionable emoluments within the meaning of the sub-paragraph in question;
- (d) the provisions of Part VII of Schedule B relating to reduction of pension at state pensionable age, and
- (e) where he, on ceasing to be in his former service, had a guaranteed minimum in relation to the pension provided by his former superannuation arrangements, the amount of that guaranteed minimum;
and any reference in this Section to the policeman’s age or pensionable emoluments shall be construed accordingly.
- (2) Subject to sub-paragraph (4), this sub-paragraph shall apply where—
- (a) by reason of his former service the policeman was subject to superannuation arrangements which—
- (i) were contained in a public general Act of Parliament or were made under such an Act by a Minister of the Crown, or
- (ii) were contained in Northern Ireland legislation being public general legislation or were made under such legislation by a Minister of the Crown (including a Northern Ireland Minister) or by a Northern Ireland ministry, department or head of department, or
- (b) the police authority are satisfied that the transfer value was calculated in like manner as under some such superannuation arrangements as aforesaid;
and, in such case, the policeman’s age for the purposes of sub-paragraph (1)(b) shall be his age on ceasing to be in his former service and his pensionable emoluments for the purposes of sub-paragraph (1)(c) shall be the annual value of the emoluments (including averaged emoluments) in relation to which the transfer value was calculated or would have been calculated if part thereof had not been disregarded on account of provisions of the superannuation arrangements connected with state retirement pensions under section 28 of the Social Security Act 1975[^f00086].
- (3) Subject to sub-paragraph (4), in a case in which sub-paragraph (2) does not apply, the policeman’s age for the purposes of sub-paragraph (1)(b) and his pensionable emoluments for the purposes of sub-paragraph (1)(c) shall be, respectively, his age and his annual pensionable pay as a regular policeman—
- (a) on his becoming such, where the transfer value is received within 12 months of his ceasing to be in his former service, or
- (b) on the date the transfer value is received, where it is received later.
- (4) Where pensionable service reckonable under Regulation F6 is so reckonable by virtue of paragraph (3) of that Regulation in the case of a regular policeman who became such before 1st April 1972, then, notwithstanding the preceding provisions of this paragraph—
- (a) if, before or within 3 months of receiving the transfer value the police authority are notified that, inclusive of any increase by way of interest, it would have been of a different amount, specified by the payor thereof, had it been calculated and paid on 1st January 1974, then, for the purposes of this Section the transfer value shall be treated as though it were of the amount so specified;
- (b) the policeman’s age for the purposes of sub-paragraph (1)(b) shall be his age on 1st January 1974, and
- (c) his pensionable emoluments for the purposes of sub-paragraph (1)(c) shall be his annual pensionable pay as a regular policeman on 1st January 1974 or, if he was not serving as such on that date, on the date on which he first thereafter became a regular policeman.
- (5) In this Section any reference to the Table is a reference to the Table set out in Section 3 of this Part of this Schedule and any reference to the appropriate factor specified in a column of that Table is a reference to the factor specified in the column in question in relation to the policeman’s age within the meaning of sub-paragraph (1)(b).
- (6) In this Section any reference to a policeman’s former service is a reference to the service in respect of which the transfer value is paid.
2
- (1) Where in a case to which paragraph 1(2) applies the transfer value was increased by the inclusion therein of interest calculated from the date when the policeman ceased to be in his former service, it shall be adjusted by the deduction of that interest.
- (2) Where in any case any such pension as is mentioned in paragraph 2 of Part VII of Schedule B (reduction connected with state graduated retirement benefit) as might become payable to the policeman would fall to be abated in accordance with that paragraph, the annual amount of that abatement shall be calculated and multiplied by the appropriate factor specified in the third column of the Table or, in the case of a woman, in the sixth column thereof; and the transfer value shall be adjusted by the addition of that product.
- (3) Where on the date that the policeman ceased to be in his former service he had a guaranteed minimum in relation to the pension provided by his former superannuation arrangements, the amount of that guaranteed minimum, expressed as an annual pension, shall be multiplied by the appropriate factor specified in the fourth column of the Table or, in the case of a woman, in the seventh column thereof, and the transfer value shall be adjusted by the addition of that product.
- (4) The transfer value, subject to any such adjustment as aforesaid, is in paragraph 4 referred to as the adjusted transfer value.
3
- (1) The policeman’s pensionable emoluments shall be multiplied by a factor 2.00 greater than the appropriate factor specified in the second column of the Table or, in the case of a woman, by the appropriate factor specified in the fifth column thereof.
- (2) The said product shall be divided by 45.
- (3) Where any such pension as is mentioned in paragraph 1 of Part VII of Schedule B (reduction connected with state flat-rate retirement benefit) as might become payable to the policeman would fall to be reduced in accordance with that paragraph and sub-paragraph (5) thereof applies, the amount of the reduction for each year of service relevant for the purposes of that paragraph shall be multiplied by the appropriate factor specified in the third column of the Table or, in the case of a woman, in the sixth column thereof; and the quotient under sub-paragraph (2) shall be adjusted by the deduction of the said product.
- (4) The quotient under sub-paragraph (2), subject to any such adjustment as aforesaid, is in paragraph 4 referred to as the divisor.
4
The adjusted transfer value calculated in accordance with paragraph 2 shall be divided by the divisor calculated in accordance with paragraph 3 and the quotient (including any fraction) shall be the number of years reckonable as pensionable service.
5
Paragraph 1(2) has effect subject to paragraph 7 of Part IV of Schedule J.
Section 3— — Table referred to in Sections 1 and 2
| Age last birthday before date of cessation | Men | Men | Men | Women | Women | Women |
|---|---|---|---|---|---|---|
| Basic factor | N.I. factor | GMP factor | Basic factor | N.I. factor | GMP factor | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Less than 20 | 5.00 | .25 | 1.47 | 7.00 | .50 | 2.20 |
| 20 | 5.05 | .25 | 1.50 | 7.05 | .50 | 2.24 |
| 21 | 5.10 | .25 | 1.53 | 7.10 | .55 | 2.28 |
| 22 | 5.15 | .30 | 1.56 | 7.15 | .60 | 2.32 |
| 23 | 5.20 | .30 | 1.59 | 7.20 | .65 | 2.36 |
| 24 | 5.25 | .30 | 1.62 | 7.25 | .70 | 2.40 |
| 25 | 5.30 | .35 | 1.65 | 7.35 | .75 | 2.45 |
| 26 | 5.35 | .40 | 1.68 | 7.40 | .80 | 2.50 |
| 27 | 5.40 | .40 | 1.71 | 7.45 | .85 | 2.55 |
| 28 | 5.45 | .45 | 1.74 | 7.50 | .90 | 2.60 |
| 29 | 5.50 | .50 | 1.78 | 7.55 | .95 | 2.66 |
| 30 | 5.55 | .50 | 1.81 | 7.65 | 1.05 | 2.71 |
| 31 | 5.60 | .55 | 1.85 | 7.70 | 1.15 | 2.77 |
| 32 | 5.65 | .60 | 1.88 | 7.80 | 1.25 | 2.82 |
| 33 | 5.70 | .65 | 1.92 | 7.90 | 1.35 | 2.88 |
| 34 | 5.75 | .70 | 1.95 | 7.95 | 1.45 | 2.93 |
| 35 | 5.80 | .80 | 1.99 | 8.05 | 1.55 | 2.99 |
| 36 | 5.85 | .90 | 2.02 | 8.15 | 1.65 | 3.05 |
| 37 | 5.90 | 1.00 | 2.06 | 8.25 | 1.75 | 3.11 |
| 38 | 5.95 | 1.10 | 2.10 | 8.35 | 1.85 | 3.17 |
| 39 | 6.00 | 1.20 | 2.14 | 8.45 | 1.95 | 3.24 |
| 40 | 6.05 | 1.30 | 2.18 | 8.55 | 2.10 | 3.31 |
| 41 | 6.10 | 1.40 | 2.22 | 8.65 | 2.25 | 3.38 |
| 42 | 6.15 | 1.50 | 2.26 | 8.75 | 2.45 | 3.45 |
| 43 | 6.20 | 1.60 | 2.30 | 8.85 | 2.65 | 3.52 |
| 44 | 6.25 | 1.70 | 2.34 | 8.95 | 2.90 | 3.59 |
| 45 | 6.30 | 1.80 | 2.39 | 9.05 | 3.15 | 3.66 |
| 46 | 6.40 | 1.90 | 2.44 | 9.15 | 3.40 | 3.74 |
| 47 | 6.50 | 2.00 | 2.48 | 9.25 | 3.70 | 3.82 |
| 48 | 6.60 | 2.20 | 2.53 | 9.35 | 4.00 | 3.90 |
| 49 | 6.70 | 2.40 | 2.58 | 9.45 | 4.35 | 3.98 |
| 50 | 6.80 | 2.60 | 2.62 | 9.55 | 4.75 | 4.06 |
| 51 | 6.90 | 2.90 | 2.67 | 9.65 | 5.15 | 4.15 |
| 52 | 7.10 | 3.20 | 2.72 | 9.80 | 5.60 | 4.24 |
| 53 | 7.30 | 3.50 | 2.78 | 9.95 | 6.10 | 4.33 |
| 54 | 7.50 | 3.80 | 2.84 | 10.10 | 6.65 | 4.43 |
| 55 | 7.70 | 4.20 | 2.90 | 10.30 | 7.25 | 4.53 |
| 56 | 8.00 | 4.60 | 2.97 | 10.50 | 7.95 | 4.63 |
| 57 | 8.30 | 5.00 | 3.04 | 10.75 | 8.75 | 4.74 |
| 58 | 8.60 | 5.40 | 3.12 | 11.05 | 9.65 | 4.85 |
| 59 | 9.00 | 5.80 | 3.20 | 11.40 | 10.65 | 4.97 |
| 60 | 9.50 | 6.30 | 3.28 | 11.75 | 11.75 | — |
| 61 | 9.50 | 6.80 | 3.36 | 11.75 | 11.75 | — |
| 62 | 9.50 | 7.40 | 3.44 | 11.75 | 11.75 | — |
| 63 | 9.50 | 8.10 | 3.53 | 11.75 | 11.75 | — |
| 64 | 9.50 | 9.00 | 3.64 | 11.75 | 11.75 | — |
| 65 | 9.50 | 9.50 | — | 11.75 | 11.75 | — |
Part III — Preserved Interchange Arrangements
Section 1— — Civil service and Metropolitan Police Civil Staff service
1
This Section shall apply in relation to service or employment—
- (a) as a civil servant, or
- (b) in the metropolitan civil staffs within the meaning of section 15 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00087].
2
In relation to the said service or employment the specified date for the purposes of Regulation F7 shall be 1st January 1967.
3
In relation to the said service or employment the transfer value for the purposes of Regulation F7 shall be one payable under the provisions of a scheme made under section 1 of the Superannuation Act 1972[^f00088] or of Rules made under sections 2 and 15 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00089], including such provisions as they have effect by virtue of section 15(2) of the Superannuation (Miscellaneous Provisions) Act 1967.
4
The specified authority for the purposes of Regulation F7 shall be—
- (a) in relation to service or employment as a civil servant, the Treasury or the Minister for the Civil Service;
- (b) in relation to service or employment in the metropolitan civil staffs, the Secretary of State.
5
In relation to such service or employment as is mentioned in paragraph 1, Regulation F7(1) shall have effect—
- (a) where the relevant date was before 1st April 1972, as if sub-paragraph (c) were omitted, and
- (b) where the relevant date was before 15th February 1971, as if sub-paragraph (e)(ii) were also omitted.
Section 2— — Local Government, Fire, Education and Health service
1
This Section shall apply in relation to service or employment—
- (a) such as is mentioned in section 2(2)(c), (cc), (d), (e) or (ee) of the Superannuation (Miscellaneous Provisions) Act 1948;
- (b) in respect of which awards may be made under the Firemen’s Pensions Scheme, that is to say, under the Scheme for the time being in force under section 26 of the Fire Services Act 1947[^f00090], or
- (c) in respect of which awards may be made under Regulations for the time being in force under section 10 of the Superannuation Act 1972, section 67 of the National Health Service Act 1946[^f00091], or section 66 of the National Health Service (Scotland) Act 1947[^f00092].
2
- (1) Subject to sub-paragraph (2), in relation to the said service or employment the specified date for the purposes of Regulation F7 shall be 15th February 1971.
- (2) Where in relation to a particular service or employment no provisions were in operation on 15th February 1971 for the payment of a transfer value to the police authority, as mentioned in Regulation F7(1)(d), then in relation thereto the specified date for the purposes of Regulation F7 shall be the date on which such provisions first thereafter came into operation.
3
In relation to such service or employment as is mentioned in paragraph 1, the transfer value for the purposes of Regulation F7 shall be one payable under Rules made under sections 2 and 15 of the Superannuation (Miscellaneous Provisions) Act 1948 or under Regulations made under section 67 of the National Health Service Act 1946, section 66 of the National Health Service (Scotland) Act 1947 or section 7, 8, 9 or 10 of the Superannuation Act 1972.
4
The specified authority for the purposes of Regulation F7 shall be—
- (a) in relation to such employment as is mentioned in section 2(2)(c), (cc) or (d) of the Superannuation (Miscellaneous Provisions) Act 1948, the local authority maintaining the superannuation fund in the benefits of which the person concerned was entitled to participate;
- (b) in relation to service in a fire brigade maintained by a local authority and in respect of which awards may be made under the Firemen’s Pension Scheme, the fire authority concerned;
- (c) in relation to any other service or employment, the Secretary of State.
Section 3— — Other service or employment
1
This Section shall apply in relation to service or employment in which a person is subject to any superannuation arrangements specified in the second column of the following Table.
2
Subject to paragraph 5 in relation to any such service or employment the specified date for the purposes of Regulation F7 shall be 15th February 1971.
3
- (1) In relation to any such service or employment the transfer value for the purposes of Regulation F7 shall, subject to sub-paragraphs (2) and (3), be one of the like amount, and calculated in the like manner, as the transfer value which would have been receivable under Part III of the Superannuation (Local Government and Approved Employment) Interchange Rules 1969[^f00093] had the person concerned entered local government employment, within the meaning of those Rules, on the date on which he became a regular policeman and in circumstances in which the said Part III applied.
- (2) For the purposes of sub-paragraph (1)—
- (a) to the extent that the Table in Schedule 1 to the said Rules of 1969 does not contain entries in columns (1) and (2) thereof corresponding to the entries in the following Table, it shall be deemed to do so, and
- (b) subject to paragraph 5, paragraph 6 of Schedule 1 to the said Rules of 1969 shall have effect as if any references therein to 18th August 1968 and to 18th August 1969 were, respectively, references to 15th February 1970 and to 15th February 1971 and sub-paragraphs (1)(a) and (b) and (3) were omitted.
- (3) In relation to service in which a person is subject to the Isle of Man Police Pensions Regulations, that is to say, the Regulations for the time being in operation under section 16 of the Police (Isle of Man) Act 1962 (an Act of Tynwald), the transfer value shall be one payable under those Regulations.
4
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