The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

[F1 Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable N.I.

(1) This regulation applies if a 2008 Section Optant who becomes a member of this Section of the Scheme—

(a) is entitled to benefits under this Part;

(b) has a period, or periods, of officer service under Part 2 that entitles the Optant to have benefits considered under Part 4; and

(c) has transferred—

(i) service up to 31st March 2008 from the 1995 Section that counts under regulation 136C, or

(ii) service and superannuable earnings up to 31st March 2008 from the 1995 Section that counts under regulation 260C.

(2) If paragraph (1) applies—

(a) superannuable service transferred from the 1995 Section under regulation 136C(4) will count at the full length determined before application of the factor specified in that regulation, for the purpose of comparing benefits payable as calculated in accordance with regulations 264 to 269A;

(b) superannuable service transferred from the 1995 Section under regulation 136C(4) and superannuable earnings transferred from the 1995 Section under regulation 260C(4) will count at the length or value determined after the application of the factor specified in those regulations for the purpose of calculating—

(i) any reference amount referred to regulations 264 to 269A, and

(ii) any top up amount referred to in regulation 273 or, as the case may be, 274.

• This is subject to paragraphs (4) and (5).

(3) This paragraph applies if a 2008 Section Optant has—

(a) officer service that counts under regulation 136C(4); or

(b) pensionable earnings in respect of practitioner service that counts under regulation 260C(4); and

(c) that officer service or those pensionable earnings comprise two or more periods (separated by at least one day) of such service or two or more periods (separated by at least one day) in respect of which such earnings were earned.

(4) Where paragraph (3) applies, each separate period of officer service or each separate period in respect of which pensionable earnings were earned, shall be calculated using the formula set out in paragraph (5) for the purposes of calculating—

(a) any reference amount referred to in regulations 264 to 269A; and

(b) any top up amount referred to in regulation 273 or, as the case may be, 274.

(5) That formula is—

(a) where paragraph (3)(a) applies—

where—

• TNS is the total (net) service transferred to this Section of the Scheme under paragraph (4) of regulation 136B, after multiplying by the factor applicable to the case,

• PGS is any part (gross) period of service within the total transferred to this Section of the Scheme under paragraph (4) of regulation 260C, before multiplying by the factor applicable to the case, and

• TGS is the total (gross) service transferred to this Section of the Scheme under paragraph (4) of regulation 136C;

(b) where paragraph (3)(b) applies—

where—

• TNE is the total net uprated pensionable earnings transferred to this Section of the Scheme under paragraph (4) of regulation 260C, after multiplying by the factor applicable to the case,

• PGE is any part gross amount of uprated pensionable earnings within the total transferred to this Section of the Scheme under paragraph (4) of regulation 260C, before multiplying by the factor applicable to the case, and

• TGE is the total gross amount of uprated pensionable earnings transferred to this Section under paragraph (4) of regulation 260C.]

Textual Amendments

F1 Pt. 3 c. 10 added (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), regs. 1(2), 96