3. In this Schedule—
“accrued pension” means the annual retirement pension (however named) to which, having regard to regulations E1(3) and E32(2) and apart from any reduction falling to be made in that pension in connection with a retirement pension under section 30 of the Insurance Act or section 28 of the Social Security Act 1975 or graduated retirement benefit under section 36 of the Insurance Act, the person would have become entitled if, on the date when he ceased to be employed in his local government employment—
(a)he had attained the age of 65 years; and
(b)(i)where the person ceased to be employed in that employment before 31st March 1972, he had complied with any requirement as to a minimum period of qualifying service and, notwithstanding anything in any enactment—
(A)if in that employment he was a contributory employee within the meaning of the Act of 1937, for the purpose of calculating the amount of that pension his service had been calculated in accordance with regulation 4(1) to (1B) of the Benefits Regulations; and
(B)his entitlement to that pension had been calculated by reference to completed years and completed days;
(ii)where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service; and
(c)he had completed any additional contributory payments;
“accrued retiring allowance” means the lump sum retiring allowance (however named) to which the person would have become entitled if, on the date when he ceased to be employed in his local government employment—
(a)he had attained the age of 65 years, and
(b)(i)where the person ceased to be employed in that employment before 31st March 1972, he had complied with any requirement as to a minimum period of qualifying service and, notwithstanding anything in any enactment—
(A)if in that employment he was a contributory employee within the meaning of the Act of 1937, for the purpose of calculating the amount of that allowance his service had been calculated in accordance with regulation 4(1) to (1B) of the Benefits Regulations; and
(B)his entitlement to that allowance had been calculated by reference to completed years and completed days;
(ii)where the person ceased to be employed in that employment on or after 31st March 1972, he had been entitled to reckon an aggregate of not less than 5 years' reckonable service and qualifying service; and
(c)he had completed any additional contributory payments; and
(d)if the person is a man, he had been married and he and his wife had not been judicially separated;
“accrued widow’s pension” means the annual widow’s pension (however named) which, after any initial period during which it might not have been payable, would have been payable in respect of the person if, on the date when he ceased to be employed in his local government employment—
(a)he had been married and he and his wife had not been judicially separated; and
(b)by virtue of his having attained the age of 65 years, he had been in receipt of a pension equivalent to his accrued pension; and
(c)he had died;
“accrued modification” means the amount by which the accrued pension would be reduced in connection with retirement pension under section 30 of the Insurance Act or section 28 of the Social Security Act 1975 or graduated retirement benefit under section 36 of the Insurance Act.