The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007

Regulations 2(2) and 3(2)

SCHEDULE 1 TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS

TABLE 1 MEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE

Age attained in relevant tax year	Factor A	Factor B1	Factor B2	Factor C1	Factor C2
16	5.03	3.53	3.97	4.34	4.87
17	5.14	3.62	4.06	4.45	4.98
18	5.26	3.71	4.15	4.56	5.09
19	5.38	3.81	4.25	4.67	5.21
20	5.50	3.90	4.34	4.79	5.33
21	5.63	4.01	4.44	4.91	5.45
22	5.75	4.11	4.55	5.04	5.58
23	5.88	4.21	4.65	5.16	5.70
24	6.02	4.32	4.76	5.30	5.83
25	6.16	4.43	4.87	5.43	5.97
26	6.30	4.55	4.99	5.57	6.11
27	6.44	4.67	5.10	5.71	6.25
28	6.59	4.79	5.22	5.86	6.39
29	6.75	4.91	5.35	6.01	6.54
30	6.90	5.04	5.47	6.17	6.69
31	7.07	5.18	5.61	6.33	6.85
32	7.23	5.31	5.74	6.49	7.01
33	7.41	5.45	5.88	6.66	7.18
34	7.58	5.60	6.02	6.84	7.35
35	7.77	5.75	6.17	7.03	7.53
36	8.03	5.96	6.38	7.28	7.79
37	8.30	6.17	6.59	7.54	8.04
38	8.57	6.39	6.81	7.80	8.31
39	8.84	6.61	7.02	8.07	8.57
40	9.11	6.84	7.24	8.34	8.84
41	9.39	7.06	7.46	8.62	9.11
42	9.67	7.29	7.69	8.89	9.38
43	9.95	7.52	7.91	9.18	9.65
44	10.24	7.76	8.14	9.47	9.93
45	10.53	8.00	8.38	9.76	10.22
46	10.82	8.24	8.61	10.06	10.50
47	11.12	8.49	8.85	10.36	10.79
48	11.48	8.74	9.08	10.72	11.14
49	11.85	8.99	9.32	11.09	11.50
50	12.22	9.24	9.56	11.46	11.86
51	12.66	9.54	9.85	11.90	12.28
52	13.10	9.84	10.13	12.34	12.70
53	13.53	10.14	10.41	12.78	13.12
54	13.97	10.43	10.68	13.22	13.54
55	14.40	10.72	10.95	13.66	13.96
56	14.82	11.00	11.21	14.09	14.37
57	15.24	11.27	11.47	14.52	14.77
58	15.64	11.54	11.71	14.95	15.17
59	16.04	11.80	11.94	15.37	15.55
60	16.44	12.05	12.17	15.78	15.93
61	16.82	12.29	12.38	16.19	16.31
62	17.20	12.53	12.59	16.59	16.67
63	17.56	12.75	12.78	16.98	17.02
64	18.15	12.97	12.97	17.37	17.37

TABLE 2 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 65 AND ARE UNDER THAT AGE

Age attained in relevant tax year	Factor D	Factor E1	Factor E2	Factor F1	Factor F2
16	5.28	3.57	4.01	4.55	5.12
17	5.40	3.66	4.10	4.67	5.23
18	5.52	3.75	4.20	4.79	5.35
19	5.65	3.85	4.30	4.91	5.47
20	5.78	3.95	4.39	5.03	5.60
21	5.91	4.05	4.50	5.16	5.73
22	6.05	4.15	4.60	5.29	5.86
23	6.18	4.26	4.70	5.42	5.99
24	6.32	4.36	4.81	5.56	6.13
25	6.47	4.48	4.92	5.70	6.27
26	6.62	4.59	5.03	5.85	6.41
27	6.77	4.71	5.15	6.00	6.56
28	6.92	4.83	5.27	6.15	6.71
29	7.08	4.95	5.39	6.31	6.87
30	7.25	5.07	5.51	6.47	7.03
31	7.41	5.20	5.64	6.64	7.19
32	7.59	5.34	5.77	6.81	7.36
33	7.76	5.47	5.90	6.98	7.53
34	7.94	5.61	6.04	7.16	7.70
35	8.13	5.76	6.18	7.35	7.88
36	8.39	5.96	6.38	7.60	8.14
37	8.66	6.16	6.58	7.87	8.40
38	8.93	6.37	6.79	8.14	8.66
39	9.21	6.58	6.99	8.41	8.93
40	9.49	6.79	7.20	8.68	9.20
41	9.77	7.01	7.41	8.96	9.47
42	10.05	7.23	7.63	9.24	9.75
43	10.33	7.45	7.84	9.53	10.03
44	10.62	7.67	8.06	9.82	10.31
45	10.91	7.90	8.28	10.11	10.59
46	11.20	8.13	8.50	10.41	10.87
47	11.49	8.36	8.72	10.70	11.15
48	11.86	8.60	8.94	11.07	11.51
49	12.23	8.84	9.17	11.44	11.87
50	12.60	9.07	9.39	11.82	12.23
51	13.04	9.36	9.66	12.26	12.65
52	13.48	9.65	9.93	12.70	13.07
53	13.91	9.93	10.20	13.14	13.50
54	14.34	10.21	10.46	13.58	13.91
55	14.76	10.48	10.72	14.01	14.32
56	15.18	10.75	10.96	14.44	14.72
57	15.59	11.01	11.20	14.86	15.12
58	15.98	11.27	11.43	15.28	15.50
59	16.37	11.51	11.65	15.68	15.87
60	16.74	11.75	11.87	16.08	16.24
61	17.10	11.98	12.07	16.47	16.59
62	17.46	12.21	12.27	16.85	16.93
63	17.80	12.43	12.46	17.22	17.26
64	18.17	12.64	12.64	17.58	17.58

TABLE 3 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 60 AND ARE UNDER THAT AGE

Age attained in relevant tax year	Factor D	Factor E1	Factor E2	Factor F1	Factor F2
57	19.76	13.40	13.46	18.99	19.08
58	20.22	13.66	13.70	19.48	19.53
59	20.72	13.92	13.92	19.96	19.96

TABLE 4 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE BETWEEN 60 AND 65 AND ARE UNDER THAT AGE

		2007/08	2008/09	2009/10	2010/11	2011/12
Tax year of birth	Factor D
1950/51		20.00	20.37	20.72
1951/52		18.58	18.96	19.32	19.66	19.99
1952/53		17.26	17.64	18.01	18.36	18.70
1953/54		15.98	16.37	16.74	17.10	17.45
1954/55		14.76	15.14	15.52	15.88	16.23
Tax year of birth	Factor E1
1950/51		13.34	13.64	13.92
1951/52		12.58	12.88	13.18	13.46	13.74
1952/53		11.83	12.13	12.43	12.72	13.00
1953/54		11.07	11.38	11.68	11.98	12.27
1954/55		10.33	10.64	10.94	11.24	11.53
Tax year of birth	Factor E2
1950/51		13.41	13.67	13.92
1951/52		12.71	12.98	13.24	13.50	13.74
1952/53		12.00	12.28	12.55	12.81	13.07
1953/54		11.29	11.58	11.85	12.12	12.39
1954/55		10.59	10.88	11.16	11.43	11.70
Tax year of birth	Factor F1
1950/51		19.17	19.57	19.96
1951/52		17.78	18.19	18.58	18.96	19.32
1952/53		16.45	16.86	17.25	17.63	18.00
1953/54		15.18	15.58	15.97	16.36	16.73
1954/55		13.96	14.36	14.75	15.13	15.50
Tax year of birth	Factor F2
1950/51		19.27	19.62	19.96
1951/52		17.96	18.32	18.67	19.01	19.32
1952/53		16.70	17.06	17.42	17.76	18.09
1953/54		15.48	15.85	16.21	16.56	16.89
1954/55		14.30	14.68	15.04	15.39	15.73

TABLE 5 MEN AND WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE ATTAINED PENSIONABLE AGE

Age attained in relevant tax year	Men			Women
	Factor G	Factor H	Factor I	Factor J	Factor K	Factor L
60				22.05	14.66	21.11
61				21.62	14.41	20.62
62				21.19	14.15	20.12
63				20.73	13.89	19.62
64				20.27	13.62	19.10
65	19.35	13.66	18.31	19.80	13.34	18.58
66	19.04	13.39	17.81	19.32	13.05	18.05
67	18.73	13.10	17.30	18.83	12.75	17.51
68	18.41	12.81	16.78	18.32	12.44	16.96
69	18.09	12.50	16.26	17.70	12.12	16.40
70	17.75	12.19	15.73	17.08	11.79	15.83
71	17.39	11.85	15.19	16.45	11.44	15.25
72	17.01	11.51	14.63	15.80	11.07	14.65
73	16.62	11.15	14.07	15.13	10.69	14.04
74	15.99	10.78	13.50	14.46	10.30	13.42
75	15.36	10.40	12.93	13.77	9.90	12.79
76	14.71	10.02	12.35	13.08	9.49	12.16
77	14.07	9.63	11.78	12.40	9.07	11.53
78	13.41	9.23	11.21	11.72	8.66	10.91
79	12.77	8.84	10.66	11.05	8.24	10.31
80	12.13	8.45	10.11	10.40	7.84	9.71
81	11.49	8.06	9.57	9.77	7.44	9.14
82	10.86	7.67	9.04	9.17	7.05	8.59
83	10.24	7.28	8.53	8.59	6.67	8.06
84	9.64	6.90	8.02	8.04	6.30	7.55
85	9.06	6.53	7.54	7.51	5.94	7.07
86	8.49	6.17	7.08	7.00	5.59	6.60
87	7.96	5.82	6.65	6.52	5.25	6.16
88	7.47	5.49	6.23	6.07	4.93	5.74
89	6.98	5.17	5.84	5.65	4.62	5.35
90	6.61	4.90	5.50	5.27	4.32	4.98
91	6.23	4.63	5.17	4.92	4.05	4.65
92	5.83	4.36	4.84	4.58	3.80	4.34
93	5.45	4.11	4.54	4.29	3.58	4.06
94	5.13	3.89	4.28	4.03	3.38	3.82
95	4.82	3.69	4.03	3.78	3.19	3.59
96	4.53	3.49	3.80	3.55	3.02	3.38
97	4.23	3.29	3.56	3.34	2.86	3.18
98	3.94	3.09	3.33	3.14	2.71	3.00
99	3.65	2.89	3.10	2.96	2.56	2.83

TABLE 6 SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS

Age attained in relevant tax year	Widowers and Male Surviving Civil Partners		Widows and Female Surviving Civil Partners
	Factor M	Factor N	Factor O	Factor P	Factor Q
25 and below	7.71	7.47	10.67	7.35	10.24
26	8.33	8.06	11.17	7.59	10.72
27	9.18	8.87	11.86	7.94	11.36
28	10.21	9.85	12.62	8.35	12.08
29	11.59	11.16	13.50	8.83	12.90
30	12.49	12.02	14.39	9.32	13.75
31	13.36	12.86	15.22	9.76	14.52
32	14.19	13.65	16.13	10.27	15.38
33	14.73	14.17	17.05	10.78	16.26
34	15.18	14.59	18.00	11.33	17.16
35	15.51	14.91	18.99	11.91	18.10
36	15.79	15.18	19.93	12.47	18.99
37	16.01	15.39	20.70	12.94	19.74
38	16.16	15.53	21.35	13.34	20.35
39	16.30	15.67	21.86	13.68	20.85
40	16.43	15.80	22.28	13.96	21.26
41	16.58	15.94	22.61	14.20	21.58
42	16.67	16.03	22.89	14.41	21.85
43	16.75	16.11	23.11	14.59	22.07
44	16.84	16.20	23.30	14.76	22.26
45	16.92	16.28	23.43	14.91	22.40
46	17.01	16.37	23.52	15.03	22.50
47	17.12	16.48	23.56	15.13	22.55
48	17.26	16.62	23.56	15.21	22.57
49	17.39	16.75	23.52	15.27	22.54
50	17.54	16.90	23.43	15.30	22.47
51	17.68	17.04	23.32	15.32	22.38
52	17.82	17.18	23.18	15.32	22.26
53	17.93	17.30	23.00	15.31	22.10
54	18.02	17.39	22.76	15.26	21.90
55	18.09	17.47	22.47	15.17	21.63
56	18.10	17.49	22.13	15.05	21.32
57	18.04	17.44	21.77	14.92	20.99
58	17.97	17.39	21.37	14.75	20.62
59	17.89	17.32	20.94	14.57	20.23
60	17.78	17.23	20.53	14.40	19.84
61	17.62	17.08	20.11	14.22	19.45
62	17.41	16.89	19.67	14.02	19.04
63	17.17	16.67	19.20	13.81	18.61
64	16.90	16.42	18.72	13.58	18.16
65	16.61	16.16	18.24	13.34	17.71
66	16.07	15.65	17.69	13.05	17.19
67	15.53	15.13	17.13	12.75	16.66
68	14.99	14.62	16.57	12.44	16.13
69	14.45	14.10	16.00	12.12	15.59
70	13.89	13.57	15.42	11.79	15.04
71	13.34	13.04	14.83	11.44	14.48
72	12.77	12.50	14.23	11.07	13.90
73	12.21	11.96	13.62	10.69	13.31
74	11.65	11.41	13.00	10.30	12.72
75	11.09	10.88	12.37	9.90	12.12
76	10.54	10.35	11.75	9.49	11.52
77	10.00	9.83	11.13	9.07	10.92
78	9.48	9.32	10.52	8.66	10.34
79	8.97	8.82	9.93	8.24	9.76
80	8.47	8.34	9.36	7.84	9.21
81	8.00	7.88	8.81	7.44	8.68
82	7.54	7.43	8.28	7.05	8.16
83	7.09	7.00	7.77	6.67	7.66
84	6.66	6.58	7.28	6.30	7.19
85	6.25	6.18	6.81	5.94	6.73
86	5.87	5.81	6.37	5.59	6.29
87	5.51	5.45	5.94	5.25	5.87
88	5.16	5.11	5.53	4.93	5.48
89	4.84	4.79	5.15	4.62	5.10
90	4.53	4.49	4.80	4.32	4.75
91	4.23	4.20	4.47	4.05	4.43
92	3.95	3.92	4.17	3.80	4.13
93	3.71	3.68	3.91	3.58	3.88
94	3.51	3.48	3.67	3.38	3.65
95	3.32	3.30	3.45	3.19	3.43
96	3.13	3.11	3.25	3.02	3.23
97	2.95	2.93	3.07	2.86	3.05
98	2.77	2.75	2.89	2.71	2.88
99 and over	2.59	2.58	2.73	2.56	2.71

Regulation 2(3) and 3(3)

SCHEDULE 2 TABLE TO BE SUBSTITUTED IN SCHEDULE 2 TO THE 1998 REGULATIONS

TABLE FOR DERIVING THE INDEX NUMBER FROM 15-YEAR GROSS REDEMPTION YIELD: EFFECTIVE DATE ON OR AFTER 6th APRIL 2007

Yield per cent.		Index Number
From	To
1.28%	1.33%	1.50
1.34%	1.38%	1.49
1.39%	1.44%	1.48
1.45%	1.50%	1.47
1.51%	1.56%	1.46
1.57%	1.62%	1.45
1.63%	1.68%	1.44
1.69%	1.74%	1.43
1.75%	1.80%	1.42
1.81%	1.86%	1.41
1.87%	1.93%	1.40
1.94%	1.99%	1.39
2.00%	2.05%	1.38
2.06%	2.12%	1.37
2.13%	2.18%	1.36
2.19%	2.24%	1.35
2.25%	2.31%	1.34
2.32%	2.38%	1.33
2.39%	2.44%	1.32
2.45%	2.51%	1.31
2.52%	2.58%	1.30
2.59%	2.65%	1.29
2.66%	2.72%	1.28
2.73%	2.79%	1.27
2.80%	2.86%	1.26
2.87%	2.93%	1.25
2.94%	3.00%	1.24
3.01%	3.07%	1.23
3.08%	3.15%	1.22
3.16%	3.22%	1.21
3.23%	3.30%	1.20
3.31%	3.37%	1.19
3.38%	3.45%	1.18
3.46%	3.52%	1.17
3.53%	3.60%	1.16
3.61%	3.68%	1.15
3.69%	3.76%	1.14
3.77%	3.84%	1.13
3.85%	3.92%	1.12
3.93%	4.01%	1.11
4.02%	4.09%	1.10
4.10%	4.17%	1.09
4.18%	4.26%	1.08
4.27%	4.35%	1.07
4.36%	4.43%	1.06
4.44%	4.52%	1.05
4.53%	4.61%	1.04
4.62%	4.70%	1.03
4.71%	4.79%	1.02
4.80%	4.89%	1.01
4.90%	4.98%	1.00
4.99%	5.08%	0.99
5.09%	5.17%	0.98
5.18%	5.27%	0.97
5.28%	5.37%	0.96
5.38%	5.47%	0.95
5.48%	5.57%	0.94
5.58%	5.67%	0.93
5.68%	5.78%	0.92
5.79%	5.88%	0.91
5.89%	5.99%	0.90
6.00%	6.10%	0.89
6.11%	6.21%	0.88
6.22%	6.32%	0.87
6.33%	6.44%	0.86
6.45%	6.55%	0.85
6.56%	6.67%	0.84
6.68%	6.79%	0.83
6.80%	6.91%	0.82
6.92%	7.03%	0.81
7.04%	7.16%	0.80
7.17%	7.29%	0.79
7.30%	7.42%	0.78
7.43%	7.55%	0.77
7.56%	7.68%	0.76
7.69%	7.82%	0.75
7.83%	7.95%	0.74
7.96%	8.10%	0.73
8.11%	8.24%	0.72
8.25%	8.39%	0.71
8.40%	8.53%	0.70
8.54%	8.69%	0.69
8.70%	8.84%	0.68
8.85%	9.00%	0.67
9.01%	9.16%	0.66
9.17%	9.32%	0.65
9.33%	9.49%	0.64
9.50%	9.66%	0.63
9.67%	9.84%	0.62
9.85%	10.02%	0.61
10.03%	10.20%	0.60