The Pensions Increase (Approved Schemes) (Local Government) (Amendment) Regulations 1975

4.—(1) This regulation shall apply to, but only to, a person who ceases to be employed by a local authority on or after 31st March 1972.

In this paragraph the reference to a local authority shall be construed as a reference to any local authority or other body which is, or is to be treated as, a local authority for the purposes of the principal regulations.

(2) The principal regulations, as amended by regulation 3 of these regulations, shall have effect in relation to a person to whom this regulation applies as provided in paragraphs (3) to (6) below.

(3) Regulation 2(1) shall have effect as if—

(a) for the definition of “average remuneration” there were substituted—

““average remuneration” , in relation to a person, means an amount equal to the remuneration of his employment as assessed for the purpose of calculating the employer's superannuation contribution during the relevant year of his reckonable service;”

(b) for the definition of “minimum pensionable age” there were substituted—

““minimum pensionable age”, in relation to a person, means the earliest age at which he could have become entitled to receive a pension by virtue of regulation E2(1)(a) or (b)(ii) of the Superannuation Regulations if, where he attained that age before 1st April 1974, those regulations had then been in force and if in his employment he had been a pensionable employee;”

(c) after the definition of “minimum pensionable age” there were inserted—

““pensionable employee” has the same meaning as in the Superannuation Regulations;”

(d) after the definition of “relevant local authority” there were inserted—

““relevant year” , in relation to a person's reckonable service, means the year ending with the day on which the person ceases to hold his employment or the day on which he completes 45 years' reckonable service, disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years, whichever is the earlier, but if the amount of the remuneration of his employment assessed for the purpose of calculating the employer's superannuation contribution during that year is less than the amount it would have been had the relevant year been either of the two years immediately preceding that year, the expression means whichever one of those two years yields the higher amount;”

(e) after the definition of “the Secretary of State” there were inserted—

“”“the Superannuation Regulations” means the Local Government Superannuation Regulations 1974(1);”

(4) Sub-paragraph (b)(ii) of regulation 4(1) (which defines the persons to whom the regulations are to apply) shall have effect as if for the figure “10” there were substituted the figure “5”.

(5) Regulation 5 (notional pension and notional lump sum) shall have effect as if—

(a) for paragraph (1)(b) there were substituted—

“(b) for any additional day of reckonable service one three hundred and sixty fifth of one eightieth of his average remuneration.”

(b) for paragraph (2)(b) there were substituted—

“(b) for any additional day of reckonable service one three hundred and sixty fifth of three eightieths of his average remuneration.”.

(6) Schedule 1 (meaning of reckonable service) shall have effect as if—

(a) in paragraph 2(b) at the end there were added—

“or regulation B4 of the Superannuation Regulations”

(b) in paragraph 3(b) after the word “Man” there were inserted—

“or under regulations made under section 7 of the Act of 1972”.

(1)

S.I. 1974/520 (1974 I, p. 1986).