The Local Government Superannuation (Amendment) Regulations 1992

PART VIII AMENDMENTS HAVING EFFECT AS FROM 28th FEBRUARY 1992

Payments to avoid reduction of retiring allowance and death grant

28.  Regulation C8 of the principal Regulations is amended—

(a) in paragraph (1), by substituting for the words “E3(7) or (8)” the words “E3(7), (7A), (8) or (8A)”;

(b) by substituting for paragraph (3) the following:

“(3) A notice under paragraph (2) must specify whether the reckonable service in respect of which the reduction is to be avoided is the whole, and if not what part it is, of that person’s reckonable service—

(a) in the case of a male employee, or a female employee who has made an election under regulation E12(1)(b) or (2)(b), before 1st April 1972 or (in the case of a male) any earlier date on which he became a widower or was judicially separated, or on which his marriage was dissolved, and

(b) in the case of a female employee who has given notice under regulation E6(7), which is or is treated for the purposes of regulation E3(8B) as being reckonable service—

(i) before 1st April 1972;

(ii) after 31st March 1972 but before 6th April 1988.”;

(c) in paragraph (4)(a), by inserting after the words “1st April 1972,” the words “(in the case of a person described in paragraph (3)(a)) or before 6th April 1988 (in the case of a person described in paragraph (3)(b))”;

(d) in paragraph (6), by inserting after the word “applies” the words “or, where paragraph (3)(b) applies, giving notice under regulation E6(7)”;

(e) in paragraph (10), by substituting for the words “paragraph (11)” the words “paragraphs (11) and (12)”;

(f) by inserting after paragraph (11) the following:

“(12) Where—

(a) this regulation applies to a woman by virtue of regulation E12; and

(b) she has made an election under paragraph (2) above; and

(c) this regulation subsequently applies to her by virtue of regulation E3(7A) or (8A); and

(d) she makes a further election under paragraph (2) above,

• any payments made under this regulation pursuant to the election referred to in sub-paragraph (b) above shall be deemed to have been made pursuant to that further election, and any additional sums payable by her pursuant to that further election shall be determined accordingly by the fund’s actuary.”.

Additional contributions to increase reckonable service for the purposes of calculating a widower’s pension

29.  The principal Regulations are amended by inserting after regulation C8 the following regulation:

“Additional contributions to increase reckonable service for the purposes of calculating a widower’s pension

C8A.— (1) This regulation applies to a married woman who—

(a) is a pensionable employee, and

(b) was not a pensionable employee on 27th July 1989 or has not been a pensionable employee continuously since that date, and

(c) is entitled to reckon a period of reckonable service before 6th April 1988, and

(d) has not attained the age of 64 years.

(2) Subject to paragraphs (3) to (6), a woman to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to pay additional contributions to the appropriate superannuation fund in order to reckon all or part of her reckonable service before 6th April 1988 as reckonable service for the purposes of calculating a widower’s long-term pension.

(3) A notice under paragraph (2) must specify whether the service to which it relates is the whole, and if not what part it is, of the woman’s reckonable service which is or is treated for the purposes of regulation E3(8B) as being reckonable service—

(a) before 1st April 1972;

(b) after 31st March 1972 but before 6th April 1988.

(4) A notice under paragraph (2) may not be given in respect of a period of less than one year unless—

(a) the whole of the woman’s reckonable service before 6th April 1988, or

(b) where she has previously given a notice in respect of part of that service, the remainder of it,

• amounts to less than one year.

(5) Notice under paragraph (2) may be given on more than one occasion but, unless the appropriate administering authority otherwise agrees, it must be given not later than whichever is the latest of—

(a) 12 months after 28th February 1992, or

(b) if she marries or remarries after 28th February 1992, 12 months after the date of any such marriage, or

(c) if her husband becomes permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.

(6) Subject to paragraphs (7) and (8) and to Part IV of Schedule 5, additional contributions under this regulation shall be paid in accordance with Part III of that Schedule as if they were payable pursuant to a notice of election given under regulation C8, and Schedule 5 shall apply as if references in that Schedule to regulations C8, C8(11) and E6(7) included references to this regulation and paragraphs (7) and (2) of this regulation respectively.

(7) Payment in accordance with paragraph (6) may be discontinued if the woman satisfies the appropriate administering authority that its continuance would cause financial hardship.

(8) Contributions paid in accordance with paragraph (6) shall not in any year exceed such amount as, when added to all other payments made by the woman in that year under Part C, is equal to the limit specified in paragraph 21 of Schedule 6 to the Finance Act 1989.

(9) For the purposes of paragraph (1)(b), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee—

(a) became or becomes a pensionable employee again within one month of so ceasing, or

(b) became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978(1) (which confers the right to return to work following pregnancy or confinement).”.

Reduction of added years reckonable on payment as reckonable service

30.  Regulation D8 of the principal Regulations is amended—

(a) in paragraph (1)(c), by inserting after the words “1974 regulations” the words “or regulation F3 of these Regulations”;

(b) in paragraph (2), by inserting after sub-paragraph (a) the following—

“(aa) where sub-paragraph (ii), (iii), (iv) or (v) of regulation F3(2)(e) applies, is 28th February 1992, and”.

Previous service of certain variable-time employees

31.  Regulation D10 of the principal Regulations is amended by inserting after the words “whole-time”, in each place where they occur, the words “or part-time”.

Amount of retirement pension and retiring allowance

32.  Regulation E3 of the principal Regulations is amended—

(a) by inserting after paragraph (7) the following:

“(7A) Subject to paragraph (10), where the person is a married woman and a widower’s pension may become payable under regulation E5 in respect of a period of which notice has been given under regulation E6(7), the amount calculated in accordance with paragraphs (3) to (6) is reduced—

(a) by three one hundred and sixtieths of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service before 1st April 1972, and

(b) by one one hundred and sixtieth of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service after 31st March 1972 but before 6th April 1988.”;

(b) in paragraph (8), by substituting for the words:

“where—

(a) the person is a widower”

the words:

“where the person is a man, and—

(a) he is a widower”;

(c) by inserting after paragraph (8) the following:

“(8A) Subject to paragraph (10), where the person is a woman and—

(a) she is a widow, or

(b) her marriage has been dissolved,

and the death or dissolution occurred after 5th April 1988, the amount calculated in accordance with paragraphs (3) to (6) is reduced—

(i) by three one hundred and sixtieths of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service before 1st April 1972, and

(ii) by one one hundred and sixtieth of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service after 31st March 1972 but before 6th April 1988.

(8B) For the purposes of this paragraph—

(a) reckonable service—

(i) which the person is entitled to reckon under regulation J9 where the relevant transfer value was accepted before 6th April 1988, or

(ii) which the person is entitled to reckon under regulation J9 where, by virtue of regulation 25(1)(b) of the Local Government Superannuation (Interchange) Regulations 1991(2), regulations 10 to 15 and 19 and 20 of those Regulations do not apply to the relevant transfer value,

shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988; and

(b) to the extent that reckonable service falling within any of the categories described in paragraph (8C), when aggregated with actual reckonable service after 31st March 1972 but before 6th April 1988, does not exceed 16 years and 5 days, it shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988, but it shall otherwise be treated as being reckonable service before 1st April 1972.

(8C) The categories of reckonable service referred to in paragraph (8B)(b) are reckonable service—

(a) which the person is entitled to reckon under regulation D4, D5 or D9 where the necessary payment was made or commenced before 6th April 1988;

(b) which the person is entitled to reckon by virtue of a resolution passed under regulation D7 before 6th April 1988;

(c) which is treated as reckonable service before 6th April 1988 by virtue of regulation D13(3).”;

(d) in paragraph (10), by substituting for the words “paragraph (7) or (8)” the words “paragraph (7), (7A), (8) or (8A)”;

(e) in paragraph (11), by inserting at the end the words “or who has made such an election but to whom regulation E12(6) applies”.

Annual rates of widow’s and widower’s short-term and long-term pensions

33.  Regulation E6 of the principal Regulations(3) is amended—

(a) by substituting for paragraph (3)(a) the following:

“(a) “retirement pension”, for the purpose of calculating a widower’s short-term or long-term pension, means a retirement pension calculated by reference to the length in years of the wife’s period of reckonable service after 5th April 1988 and, if the widower was his wife’s husband at some time while she was in local government employment after 31st March 1972, by reference also to—

(i) the length in years of any period treated for the purposes ofparagraph (4) as a period of reckonable service after 5th April 1988,

(ii) the length in years of any additional period of which noticehas been given in accordance with paragraph (7), and

(iii) the length in years of any reckonable service in respect ofwhich payment under regulation C8A has or is treated as having beencompleted;”;

(b) by inserting after paragraph (6) the following:

“(7) A married woman who—

(a) is a pensionable employee, was a pensionable employee on 27th July 1989, and has since that date continuously been a pension-able employee, and

(b) is entitled to reckon a period of reckonable service before 6th April 1988,

• may, subject to paragraph (9) and in accordance with paragraph (10), give notice in writing to the appropriate administering authority of any additional period which she wishes to reckon for the purposes of calculating a widower’s long-term pension.

(8) For the purposes of paragraph (7), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee—

(a) became or becomes a pensionable employee again within one month of so ceasing, or

(b) became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978(4) (which confers the right to return to work following pregnancy or confinement).

(9) The additional period of which notice may be given by a woman under paragraph (7) shall not exceed the length of her reckonable service which is not, or is not treated for the purposes of paragraph (4) as being, reckonable service after 5th April 1988.

(10) Notice under paragraph (7) must be given not later than whichever is the latest of—

(a) 12 months after 28th February 1992, or

(b) if she marries or remarries after 28th February 1992, 12 months after the date of any such marriage, or

(c) if her husband becomes permanently incapacitated by reason of

ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.

(11) The appropriate administering authority may extend any of the time limits referred to in paragraph (10).

(12) Notice given under paragraph (7) shall be irrevocable, but subject to the provisions of this regulation notice may be given on more than one occasion.”.

Death grant

34.  Regulation E11 of the principal Regulations is amended in paragraph (3)(5) by substituting for the definition of “D” the following:

“D is—

(i)

where the person is a man, or is treated as a man by virtue of regulation E12, two eightieths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972 in respect of which a widow’s pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed, or

(ii)

where the person is a woman, one one hundred and sixtieth of her pensionable remuneration multiplied by the length in years of any period of which notice was given under regulation E6(7) and which is treated for the purposes of regulation E3(8B) as reckonable service after 31st March 1972 but before 6th April 1988; plus three one hundred and sixtieths of her pensionable remuneration multiplied by the length in years of any further period of which notice was given under regulation E6(7) which is treated for the purposes of regulation E3(8B) as reckonable service before 1st April 1972 and in respect of which a widower’s pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed.”.

Pensions of widowers etc

35.  Regulation E12 of the principal Regulations is amended by inserting after paragraph (4) the following:

“(5) No election under paragraph (1)(b) or (2)(b) may be made on or after 28th February 1992.

(6) Where a woman gives notice under regulation E6(7) that she wishes to reckon the whole of her reckonable service before 6th April 1988 for the purposes of calculating a widower’s long-term pension, any previous election made by her under paragraph (1)(b) or (2)(b) shall cease to have effect.”.

Power to compound certain small pensions

36.  Regulation E21 of the principal Regulations is amended—

(a) in paragraph (1)(b), by substituting for the words “£78” the words “£195”;

(b) in paragraphs (4)(b) and (6)(b), by substituting for the words “£104” the words “£260”.

Disregard of certain reckonable service in calculating amount of benefits

37.  Regulation E29 of the principal Regulations is amended in paragraph (3) by substituting for the words “E3(7) or (8) (potential widow’s pensions)” the words “E3(7), (7A), (8) or (8A) (potential widow’s and widower’s pensions)”.

Election as to war service

38.  Regulation F3(2)(e)(ii) of the principal Regulations is amended by substituting, for the words from “at or before” to “appointed”, the words “within 6 months after completing which he was appointed as a probation officer”.

Payment to avoid reduction of retiring allowance

39.—(1) Paragraph 1 of Schedule 5 to the principal Regulations is amended—

(a) by substituting for the words from the beginning to “TABLE” the following:

“The amount to be paid by an employee who has under regulation C8 elected to make payment by a lump sum is—

(a) where the employee is a man—

where—

• A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,

• B is his remuneration at the date of the election, and

• C is the figure specified in column 2 of Table I below against his age on his birthday next following the date of the election;

(b) where the employee is a woman—

(i) who has made an election under regulation E12(1)(b) or (2)(b)—

or

(ii) who has given notice under regulation E6(7)—

where—

• A1 is the length, expressed in complete years and any fraction of ayear, of the period of reckonable service before 1st April 1972specified in her notice of election,

• A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service before 1st April 1972,

• A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service after 31st March 1972 but before 6th April 1988,

• B is her remuneration at the date of election, and

• C is the figure specified in column 2 of Table II below against her age on her birthday next following the date of election.

  • TABLE I

    MEN”;

(b) by inserting after the Table the Table set out in Part I of the Schedule to these Regulations.

(2) Paragraph 6 of Schedule 5 to the principal Regulations is amended—

(a) by substituting for the words from the beginning to “TABLE” the following:

“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) where the employee is a man—

where—

• A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,

• B is his remuneration for the time being, and

• C is the figure in Table I 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);

(b) where the employee is a woman—

(i) who has made an election under regulation E12(1)(b) or(2)(b)—

or

(ii) who has given notice under regulation E6(7)—

where—

• A1 is the length, expressed in complete years and any fraction of a year, of the period of reckonable service before 1st April 1972 specified in her notice of election,

• A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service before 1st April 1972,

• A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service after 31st March 1972 but before 6th April 1988,

• B is her remuneration for the time being, and

• C is the figure in Table II below appropriate to her age on her birthday next following the date of the election and to her specified birthday (within the meaning of paragraph 8).

  • TABLE I

    MEN”;

(b) by inserting after the Table the Table set out in Part II of the Schedule to these Regulations.

Additional reckonable service for ill-health

40.  Paragraph 3 of Schedule 9 to the principal Regulations is amended by substituting for sub-paragraph (2) the following:]

“(2) Where this paragraph applies, the additional period shall be (A—B) or zero, whichever is the greater, where—

• A is the additional period to which the person would be entitled under paragraph 2 if his relevant reckonable service included 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.”.

Modifications to Part E where no right to retiring allowance etc.

41.  Schedule 11 to the principal Regulations is amended—

(a) by substituting for paragraph 3 the following:

“3.   In regulation E11—

(a) in paragraph (1), for the words “paragraphs (9) to (11)” substitute “paragraph (10)”;

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

(c) in paragraph (4A), for the words “paragraphs (9) and (11)” substitute “paragraph (10)”;

(d) in paragraph (10), for the words “and (2)(a) apply” substitute “applies”; and

(e) delete paragraph (11).”

(b) by substituting for paragraph 6 the following:

“6.   In regulation E11—

(a) in paragraph (1), for the words “paragraphs (9) to (11)” substitute “paragraph (11)”;

(b) in paragraph (4A), for the words “paragraphs (9) and (11)” substitute “paragraph (11)”; and

(c) delete paragraph (10).”

(c) in paragraph 7—

(i) by substituting for the words “paragraphs (2) to (4)” the words “paragraphs (2) to (5)”;

(ii) by substituting for the words “paragraphs (3) and (5)” the words “paragraphs (3) and (6)”;

(d) by substituting for paragraph 9 the following:

“9.   In regulation E11—

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

(b) delete paragraph (2);

(c) in paragraph (4), delete the words “Subject to paragraph (9),”;

(d) in paragraphs (4A) and (5)(a), for the words “and paragraph (2)(b) apply” substitute “applies”;

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

(f) in paragraph (5), for the words from “the greater of” to the end of the paragraph substitute

“the greater of—

”;

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

(h) in paragraph (8), delete the words “Subject to paragraph (9),”;

(i) delete paragraph (9);

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

(k) delete paragraph (13).”

(1)

1978 c. 44.

(2)

S.I. 1991/2471.

(3)

A new regulation E6 is substituted with effect from 6th April 1988 by regulation 3 above.

(4)

1978 c. 44.

(5)

Regulation E11(3) was amended by S.I. 1989/371, regulation 5.