Local Government (Superannuation) Regulations (Northern Ireland) 1992

Schedule 1 contains a glossary of expressions; and in these regulations, any expression for which there is an entry in the first column of that Schedule has the meaning given against it in the second column or is to be construed in accordance with directions given against it in that column.

For the purposes of exercising any rights which are dependent on, and limited in time by reference to, a person’s having become a pensionable employee, a person shall not be deemed to have become a pensionable employee on the date of coming into operation of these regulations if, immediately before that date, he was an officer within the meaning of the 1981 regulations and, without any break in employment, is a pensionable employee within the meaning of these regulations.

Paragraphs (2) to (4) have effect subject to paragraphs (5) to (8) and regulations B2 to B4.

A whole-time officer of a body described in Part I of Schedule 2 (“a scheduled body”) is a pensionable employee.

Part III of Schedule 2 has effect for determining whether in a part-time employment in which he is not already a pensionable employee by virtue of paragraphs (2) to (4) an employee of a scheduled body is for the time being a pensionable employee.

A scheduled body may resolve that a person who falls within paragraph (2), (3), (4) or (5) shall not become a pensionable employee by virtue of an election under regulations B2 or B4 unless he has undergone a medical examination to their satisfaction; and a resolution under this paragraph may apply to any specified person or to any specified class of persons.

A scheduled body may resolve that a variable-time employee who is not also in their whole-time employment may become a pensionable employee.

Notwithstanding anything in regulation B1 or Part III of Schedule 2, a person who was not a pensionable employee on 5th April 1988 shall not after that date become a pensionable employee unless he makes an election to become such.

An election under paragraph (1) shall be made by notice given in writing to the body which is to become the person’s employing authority.

Subject to paragraph (4), if a person gives notice of election at least one month before the date on which he commences his employment with the employing authority or such lesser period before that date as the authority allows, the election shall have effect from that date unless the notice specifies otherwise and in any other case (whether the notice is given before or after the commencement of employment) it shall have effect from the day following the end of the relevant period, or such later date as may be specified in the notice.

In paragraph (3), “the relevant period” means the period of service to which the person’s payment of wages or salary due from the employing authority next after the day on which the notice of election is given relates.

A pensionable employee may at any time notify his employing authority in writing that he does not wish to be such for the purposes of these regulations.

Subject to paragraph (3), a person giving a notification under paragraph (1) shall cease to be a pensionable employee from the day following the end of the relevant period, or such later date as may be specified in the notification.

In a case where the person was a pensionable employee on 5th April 1988 and the notification is given before 6th July 1988, he shall be treated as having ceased to be a pensionable employee on 6th April 1988 or such later date as may be specified in the notification.

A person giving a notification under paragraph (1) shall not again become a pensionable employee in that or another employment unless he makes an election in accordance with regulation B4.

Any contributions paid with respect to a period during which a person is to be treated by virtue of a notification under paragraph (1) as not having been a pensionable employee shall be returned to him.

In paragraph (2), “the relevant period” means the period of service to which the person’s payment of wages or salary due from the employing authority next after the day on which the notification under paragraph (1) is given relates, or the period of 2 months beginning on that day, whichever ends the sooner.

A person who would be or become a pensionable employee in accordance with these regulations but for a notification under regulation B3 may, notwithstanding the giving of that notification but subject to paragraphs (3) and (4), subsequently elect so to become a pensionable employee.

An election under paragraph (1) shall be made by notice given in writing to the body which is to become the person’s employing authority.

A person who has made an election under paragraph (1) and who subsequently gives another notification under regulation B3(1) may, subject to paragraph (4), make no further election under paragraph (1).

Notwithstanding paragraph (3), a person may elect under paragraph (1) whenever he begins employment which might fall within regulation B1 with a different employing authority, provided the notice of election is given to that employing authority before or within the period of 3 months beginning with the day on which he begins that employment.

Regulation B2(3) to (6) shall apply to an election under paragraph (1) as it applies to an election under regulation B2(1).

Subject to paragraphs (3) to (8), the Committee may make an agreement (“an admission agreement”) with any body specified in paragraph (10) providing for employees of that body (“the admitted body”) to participate in the benefits of the fund.

In relation to an employee participating in the benefits of the fund by virtue of an admission agreement (“an admitted employee”) these regulations have effect as if he were a pensionable employee and the admitted body were a scheduled body.

The terms and conditions of any agreement made under this regulation shall include provision that any question which may arise between the Committee and the body concerned relating to the construction of the agreement or to the rights and obligations thereunder of either party shall be determined by the Department and such determination shall be final.

Subject to paragraph (5), an admission agreement may provide for members of a specified class or classes of employees of the admitted body to become admitted employees.

Without prejudice to paragraph (2), regulations B2 to B4 shall, without further provision, be taken to apply to any employee to whom an admission agreement relates and in particular as if references to a pensionable employee included references to a person contributing to the fund by virtue of the agreement and references to regulation B1 included references to the agreement.

Except as provided in paragraph (8), an admission agreement may not modify the application of these regulations to any admitted employee so that he has any greater or lesser rights or liabilities than those he would have had if he had become a pensionable employee by virtue of regulation B1.

An admission agreement may provide that any previous period of employment of an admitted employee by the admitted body is to be reckonable as reckonable service to such extent as may be specified in the agreement.

On making an admission agreement the Committee shall forthwith inform the Department of the name of the admitted body and the date from which the agreement takes effect.

In this regulation—

• “statutory undertakers” means a body authorised by any statutory provision to carry on—

  1. a

     any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier, lighthouse or airport undertaking; or

  2. b

     any undertaking for the supply of electricity, gas or hydraulicpower; or

  3. c

     any undertaking for the promotion of industrial development orthe promotion of the development of tourist traffic;

• “non-statutory undertakers” means a body who, though not authorised by any statutory provision to do so, are primarily engaged in carrying on—

  1. a

     any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier, lighthouse or airport undertaking; or

  2. b

     any undertaking for the supply of electricity, gas or hydraulic power; or

  3. c

     any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic.

Any agreement made under, or continued in force by, regulation 13 of the 1981 regulations shall continue in force as if it were an agreement made under this regulation, notwithstanding the revocation of those regulations by regulation S3.

Subject to paragraph (3), a pensionable employee shall, at such intervals as the Committee may determine, make contributions to the fund in respect of every employment in which he is a pensionable employee.

A pensionable employee who was making contributions in accordance with regulation 14(4) of the 1981 regulations shall be entitled to continue to make such contributions as if those regulations had not been revoked.

A pensionable employee shall not make contributions in respect of any employment in relation to which he is entitled to reckon 45 years' reckonable service.

For the purposes of paragraph (4), reckonable service does not include reckonable service before attaining the age of 60 years beyond a total of 40 years.

For the purposes of this regulation, the remuneration of a part-time employee for any period, except a period during which he was on leave of absence from duty by reason of illness or injury with reduced remuneration or without remuneration, is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.

A pensionable employee who is on leave of absence from duty in an employment, otherwise than by reason of illness or injury, with reduced remuneration or without remuneration, shall not make any contribution under regulation C1 in respect of the employment for the period of his absence.

The employee shall for a period of 30 days beginning on the first day of the leave of absence, or for the period of absence if shorter, make contributions to the fund of amounts equal to the contributions he would have been required to make under regulation C1 on the remuneration he would have received during that period but for the leave of absence.

This regulation does not apply where the leave of absence is given to enable the pensionable employee to perform relevant service within the meaning of the Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 199111.

In this regulation—

• “relevant absence” means a period for which a person to whom this regulation applies was absent from duty as mentioned in paragraph (1);

• “relevant contribution period” means a period which—

  1. a

     is coextensive with one of the intervals at which a person to whom this regulation applies was required under regulation C1(1) to contribute to the fund; and

  2. b

     includes all or part of a relevant absence;

• “remuneration” does not include any guarantee payment under Part II of the Industrial Relations (No. 2) (Northern Ireland) Order 197612; and

• “trade dispute” has the meaning given by Article 2(4) and (7) of the Industrial Relations (Northern Ireland) Order 199213.

Where all or part of more than one relevant contribution period is included in a relevant absence or relevant absences which occurred in consequence of a single trade dispute, notice given for the purpose mentioned in paragraph (4) in respect of any one of those periods is of no effect unless notice is given in respect of all those periods.

Notice for the purpose mentioned in paragraph (4) must be given in writing, within the period of 3 months beginning on the day after the last day of the relevant contribution period or, where paragraph (5) applies, of the last of the relevant contribution periods, in respect of which it is given, or in the case of a deceased employee within the period of 12 months beginning on the date of his death, or in either case within such longer period as the authority may allow, to the authority who are, or as the case may be were last, the employing authority in relation to the person by or in respect of whom notice is given.

Subject to paragraph (3), a pensionable employee may, by notice in writing given to the Committee within 12 months after having first become a pensionable employee under these regulations or the 1981 regulations, elect to make a payment into the fund in order to become entitled under regulation D4 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.

The length of the period is not to exceed the maximum calculated in accordance with Schedule 3, the amount of the payment is to be calculated in accordance with Part I of Schedule 4, and the payment is to be made within one month after the date on which notice was given.

An employee may not make an election under this regulation if he has attained the age of 65 years.

Subject to paragraph (4), a pensionable employee may at any time, by notice in writing given to the Committee, elect to make additional contributions to the fund in order to become entitled under regulation D5 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.

The length of the period is not to exceed the maximum calculated in accordance with Schedule 3 and the additional contributions are to be calculated in accordance with Part II of Schedule 4.

Payment in accordance with paragraph (3) may be discontinued if the employee satisfies the Committee that its continuance would cause financial hardship.

A whole-time manual worker who becomes a pensionable employee by virtue of regulation B1(3)(c) may make a payment into the fund in order to become entitled under regulation D9 to reckon as reckonable service in relation to the employment in which he is a pensionable employee the period during which he was in that employment before becoming a pensionable employee.

The amount of a payment under paragraph (1) is an amount equal to the contributions which the person would have been required to make under regulation C1 if he had throughout the period been a pensionable employee.

A payment under paragraph (1) is to be made, unless the Committee allow a longer period, within 6 months after the date on which the person became a pensionable employee.

A payment under paragraph (1) is to be treated for the purposes of these regulations as if it consisted of contributions made under regulation C1 in respect of employment in which the person was a pensionable employee.

In this regulation—

• “eligible person” shall be construed in accordance with paragraphs (2) and (3);

• “employing authority”, in relation to a person who has ceased to be a pensionable employee, means the body which was his employer when he was last a pensionable employee.

Subject to paragraph (3) an eligible person is a person who became entitled by virtue of regulation D12 to reckon a period of service as qualifying service. or who would have been so entitled if that regulation and Part III of Schedule 2 had come into operation on 1st April 1986, and if the words “or 5” had been inserted after the words “paragraph 1(1)” in regulation D12.

To enable a person to whom paragraph 5 of Part III of Schedule 2 applied to be treated as if regulation D12 applied to him for the purposes of paragraph (2), paragraph 5 shall be deemed to have continued in operation until 1st October 1990.

A person is not an eligible person if he has ceased to be in the employment of an employing authority and on ceasing to hold such employment, was not entitled to any benefits under regulation E2(1)(c).

An eligible person may, or if he has died, his widow or widower may by notice given in accordance with paragraph (7) elect to make payment to the fund in order that the eligible person may become entitled under regulation D13 to reckon an additional period as whole-time reckonable service.

As soon as is reasonably practicable after 1st March 1993, an eligible person’s employing authority shall notify him or his widow in writing of the right of election under paragraph (5) and of the requirements of paragraph (7) as to notice.

The length of the period specified under paragraph (7) shall not exceed the length of the period of service which the eligible person became entitled (or, in the circumstances described in paragraph (2), would have become entitled) to reckon as service before 1st April 1986 by virtue of regulation D12.

Subject to paragraph (10), the amount payable by an eligible person or his widow or widower pursuant to an election under paragraph (5) shall be a capital sum calculated in accordance with Part I of Schedule 10.

The employing authority may, in respect of an eligible person, agree to pay a proportion, not exceeding one half, of the sum referred to in paragraph (9), in which case the amount payable by that person or his widow or widower shall be reduced accordingly.

As soon as is reasonably practicable after receiving a notice of election, the employing authority shall send it to the Committee together with a written statement of proportion (if any) of the sum referred to in paragraph (9) that they have agreed to pay.

As soon as is reasonably practicable thereafter, the Committee shall calculate the sum referred to in paragraph (9), and shall send to the employing authority and the eligible person or his widow or widower a statement of that sum and of the amount payable by each of them and, when appropriate, the frequency and amount of any instalments to be paid in accordance with paragraph (15).

Subject to paragraph (14), the employing authority shall pay to the Committee, not later than one month (or such longer period as the authority and the Committee may agree) after receiving the statement referred to in paragraph (12), the amount shown therein as payable by them, and regulation P10(5) shall apply to an amount payable under this paragraph as it applies to sums payable under regulation P10.

The employing authority and the Committee may agree that paragraph (13) shall not apply, in which case the amount payable by the employing authority shall be recoverable under regulation P7 in the 3 year period following the next periodical valuation of the fund under regulation P5.

Instalments paid under paragraph (15) shall not in any year exceed such amount as, when added to all other payments made by the eligible person in that year under Part C is equal to the limit specified in paragraph 21 of Schedule 6 to the Finance Act 198914.

Where by virtue of paragraph (16) the amount payable under paragraph (9) cannot be paid in full by the eligible person’s 65th birthday, the amount outstanding on that birthday shall be paid in full to the Committee in a single payment made not later than 3 months after that birthday.

The provisions of regulation C14 shall apply in relation to any instalments payable by a pensionable employee under this regulation as they apply in relation to contributions payable by a pensionable employee under regulation C1(1).

Where the eligible person has ceased to be a pensionable employee on the date of service of the statement under paragraph (12) or dies before he has paid any instalments under paragraph (15), the amount payable by him or his widow or widower under paragraph (9) shall be paid in full to the Committee in a single payment made not later than 3 months after that date.

Payment in accordance with paragraph (15) may be discontinued if the eligible person satisfies the Committee that its continuance would cause financial hardship.

This regulation applies to a pensionable employee who has elected under regulation C5 to make additional contributions and who, before he has completed payment of those contributions makes an election under regulation C7.

A pensionable employee to whom this regulation applies may, within 3 months after receiving the statement referred to in regulation C7(12), give notice in writing to the Committee that he does not intend to complete payment of additional contributions under regulations C5 and D5.

Where a pensionable employee gives notice under paragraph (2), paragraphs 3 and 4 of Schedule 8 shall apply as if payment of additional contributions had been discontinued under regulation C5(5).

This regulation applies to a pensionable employee whose retiring allowance would be subject to reduction under regulation E3(4) or (5) (reduction in respect of reckonable service before 1st April 1972, etc.).

Subject to paragraphs (3) to (9), a person to whom this regulation applies may, by notice in writing given to the Committee, elect to make payment to the fund in order to avoid all or part of the reduction in his retiring allowance and in any death grant that may become payable under regulation E11.

An election to make payment by a lump sum or by instalments must be made within 12 months after first becoming a person to whom this regulation applies.

An election to make payment by a lump sum may not be made after attaining the age of 65 years.

Payment in accordance with paragraph (10) may be discontinued if the employee satisfies the Committee that its continuance would cause financial hardship.

Where immediately before 1st March 1993 any payments remained to be made under a provision of the 1981 regulations specified in column (1) of the Table, they shall be deemed to be payments due under the corresponding provision of these regulations specified in column (2).

Where immediately before 1st March 1993 any payments remained to be made under a provision of the 1981 regulations specified in paragraph (3), they remain payable notwithstanding the revocation of the 1981 regulations by these regulations.

The payments mentioned in paragraph (2) are payments under regulations 38 (Continuation of additional contributory payments commenced under the previous regulations) and 43 (Added years in certain cases) of the 1981 regulations.

The second Schedule to the 1962 regulations shall be deemed to have continued to have effect in relation to any payments under regulation 38 of the 1981 regulations which remain payable by virtue of paragraph (2) and, in relation to any payments under regulation 43 of those regulations which remain so payable, Schedule 10 to those regulations shall be deemed to have effect.

A pensionable employee may at any time elect to pay contributions under this regulation in addition to those provided for by the foregoing provisions of these regulations.

Schedule 6 shall apply in relation to such an election and in relation to contributions payable under this regulation.

In a case mentioned in paragraph (1)(a), no further payments by way of additional contributions shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the benefits to which he is entitled in relation to those contributions shall be calculated as if the payments had been discontinued under regulations 15(9) or 45(5) of the 1981 regulations or regulations C5(5) or C9(11) of these regulations, as the case may be.

In a case mentioned in paragraph (1)(b), no further payments by way of additional contributions shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the benefits to which he is entitled in relation to those contributions shall be calculated as if the payments had been discontinued under proviso (i) to regulation 43(3) of the 1981 regulations.

In a case mentioned in paragraph (1)(c), no further instalments shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the provisions of paragraph 3(d) of the second Schedule to the 1962 regulations shall apply, as if he had ceased to hold his employment on the day on which he ceased to be a pensionable employee.

Paragraph (2) shall not preclude a person who has elected under regulation B3 making a further election under regulations C5 or C9 after again becoming a pensionable employee.

A pensionable employee who receives any part of his remuneration otherwise than from the employing authority shall provide the employing authority with half-yearly statements of his receipts in respect of that part.

The statements are to relate to the periods 1st April to 30th September and 1st October to 31st March and are to be provided not later than 31st October and 30th April respectively.

As soon as is reasonably practicable after receiving a request in writing from the employing authority the employee shall provide them with a statutory declaration verifying the correctness of any statement specified in the request.

A person to whom this regulation applies who is entitled to reckon an aggregate of less than 2 years' reckonable service and qualifying service is, subject to paragraphs (7) and (10), entitled to receive a payment under paragraph (6).

A person to whom this regulation applies who is entitled to reckon an aggregate of 2 or more than 2 years' reckonable service, contributing service and qualifying service may, subject to paragraphs (7) and (10), by notice given in accordance with paragraph (5) elect to receive a payment under paragraph (6).

If the person ceased to be employed in the circumstances mentioned in regulation E2(1)(c), a direction under paragraph (8) may only be given in respect of contributions relating to a period of service in respect of which the Committee have given a direction as to forfeiture under regulation M1.

A payment under paragraph (6) to a person falling within paragraph (3) shall be made at the end of the 12 months following the termination of his employment or in accordance with any written request received by the Committee for earlier payment (but in no case earlier than one month and two days after the termination of the employment) or for later payment.

The Committee shall deduct from any payment (with or without interest) under this regulation any tax to which they may become chargeable under section 598 of the Act of 1988 (which relates to charge to tax on repayment of employee’s contributions).

Where the employment of a pensionable employee comes to an end in circumstances to which regulation 6 of the Transitional Provisions Regulations applies, the amount of returned contributions to which he is entitled shall be reduced by any amount which, under section 59 of the Insurance Act as modified by the said regulation 6, the person who has made or is liable to make a payment in lieu of contributions in respect of such employee, or would be so liable had the employee not been assured of equivalent pension benefits, is entitled either to recover from the person liable for the returned contributions or to retain out of the returned contributions.

Where returned contributions are due in the circumstances mentioned in paragraph (1) or paragraph (4) on the cessation of two or more concurrently held employments, the reduction required by that paragraph shall be made in relation to such one only of the employments as is determined by the Committee.

Where returned contributions are reduced under paragraph (1) or under section 59(5) of the Insurance Act or the said section 59(5) as modified by regulation 6 of the Transitional Provisions Regulations or under any corresponding provision of the Great Britain Acts or the Isle of Man Act, any sum so deducted shall not form part of any amount payable to or in respect of him, either as returned contributions or as a benefit ascertained by reference to the amount of the contributions paid by him, on the occasion of any later cessation of his employment.

In this regulation, “returned contributions” means an amount payable under regulation C15 to, or in respect of, a pensionable employee by way of a return of contributions.

Where the amount specified in regulation C3(7) has been paid in respect of a relevant contribution period, so much of any relevant absence as was included in that period may be reckoned as reckonable service whether or not a contract of employment continued to subsist during the relevant absence or any part of it.

Paragraph (5) does not apply where paragraph (2), (3)(a) or (4)(a), (c) and (d) applies.

A woman who exercises, in accordance with Article 29 of the Industrial Relations (No. 2) (Northern Ireland) Order 197617 a right to return to work after being absent from work wholly or partly because of pregnancy or confinement is, unless she has given notice under regulation E2(8)(c), to be treated as not having entered a local government employment in any of the circumstances mentioned in this regulation.

Where regulation C10(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulations C4, C5 or C6 a pensionable employee is entitled to reckon additional service in accordance, respectively, with regulations D4, D5 or D9.

Where regulation C10(2) applies, on the making or, as the case may be, the completion or discontinuance of any payments of a kind there mentioned (“the relevant event”) a pensionable employee is entitled to reckon additional service to the same extent as if the relevant event had occurred before 1st March 1993.

Subject to paragraphs (2) and (3), if the employing authority are satisfied that, having regard to the interests of the efficient exercise of their functions, there are exceptional reasons for doing so they may resolve to add an additional period to a pensionable employee’s reckonable service.

A resolution under paragraph (1) may be passed before or within 6 months after the person becomes a pensionable employee in the authority’s employment, but not after he has attained the age of 59 years unless he did so after becoming such an employee.

The additional period is to be specified in the resolution and is not to exceed the maximum determined in accordance with Schedule 3.

In any other case where the employing authority have passed such a resolution, the employee is entitled to reckon as reckonable service an additional period of

A×TR,

Where this regulation applies, the consent shall be deemed always to have related not to the original number of added years but instead to the longest additional period that would not entail any such leaving out of account of reckonable service as is mentioned in paragraph (1)(d), and payments made and any remaining to be made are to be adjusted accordingly.

A pensionable employee who has made payment under regulation C6(1) is entitled to reckon as reckonable service in relation to the employment in which he became a pensionable employee the period during which he was in that employment before becoming a pensionable employee.

A pensionable employee who has made a payment under regulation C6(2) is entitled to reckon as reckonable service in relation to his local government employment the period in respect of which the payment was made.

A person to whom this regulation applies is entitled to reckon as qualifying service in relation to the variable-time employment any period which, when he became a pensionable employee in the variable-time employment, he was entitled to reckon as reckonable service or qualifying service in relation to the whole-time employment.

In paragraph (1), “retirement pension” includes an ill-health grant under regulation E4 and an annual pension under the former regulations.

The material date is the earliest date from which, if Part III of Schedule 2 had come into force on 1st April 1974, an election or, as the case may be, a deemed election by him could have had effect.

A person who has made, or whose widow or widower has made one or more payments under regulation C7 (15) or (19) is entitled to reckon as whole-time reckonable service an additional period calculated in accordance with Part II of Schedule 10.

In respect of a person who is entitled to reckon service after 5th April 1988 as reckonable service under regulation D1, the additional period shall be treated as reckonable service after that date.In any other case it shall be treated as reckonable service before 6th April 1988.

Notwithstanding anything in these regulations, a pensionable employee whose remuneration is suspended owing to leave of absence from duty on account of illness or injury shall be deemed to have ceased his employment as a pensionable employee from the date on which his remuneration was so suspended except for the purposes of regulations E2, E5(1)(c), E6(2)(b), E7, E8, E10, E11(1)(a) and (d), E12 and E17.

This regulation applies if the employment of a pensionable employee in any local government employment is contracted-out employment.

Where this regulation applies it overrides anything in these regulations that is inconsistent with it, except regulations E13 (reduction of retirement pension in the case of certain re-employed pensioners), E18 (power to compound certain small pensions) and M1 (forfeiture of rights).

The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors in the tax years from (and including) 1988-89, be increased in accordance with the requirements of Article 39A of the Pensions Order19 and to the extent of any orders made thereunder.

Where the commencement of the guaranteed minimum pension to which an officer is entitled under the scheme is postponed for any period or the whole or part of that pension is suspended during any period his guaranteed minimum shall be increased to the extent, if any, specified in Article 37(6) of the Pensions Order, as amended from time to time.

Benefits to which a person has become entitled by virtue of paragraph (1)(a) or (b) are payable immediately.

Benefits to which a woman has become entitled by virtue of paragraph (1)(e) are payable from the first date on which she has both attained the age of 60 years and is no longer in any local government employment.

An election for the purposes of paragraph (8)(c) must be made by giving notice in writing to the Committee, within 3 months after re-entering local government employment or, such longer period as the Committee may in a particular case allow.

Subject to paragraphs (2) and (9) to (13), and to regulation E26, the annual rate of a person’s retirement pension is 1/80th of his pensionable remuneration multiplied by the length in years of his reckonable service.

Subject to paragraphs (4) to (11) and to regulation E26, the amount of a person’s retiring allowance is 3/80ths of his pensionable remuneration multiplied by the length in years of his reckonable service; but where paragraph (2) applies his reckonable service does not for the purposes of this paragraph include the additional period.

Subject to paragraph (7), where the person is a married man and a widow’s pension may become payable under regulation E5 the amount calculated in accordance with paragraph (3) is reduced by 2/80ths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972.

In calculating any reduction under paragraphs (4) or (5), no account shall be taken of any reckonable service in respect of which payment under regulation C7 has or is to be treated as having been completed.

No reduction is to be made under paragraph (5) where the person is a woman in relation to whom this regulation applies as provided in regulation E12 and who has not made any election under regulation E12(1)(b) or (2)(b).

Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation E2(8)(a) does not apply, for the purposes of this regulation his reckonable service shall be taken to be the reckonable service which he is entitled to reckon after he receives the return of contributions, excluding reckonable service to which the return of contributions relates.

The rate of a retirement pension payable by virtue of regulation E2(2) is the rate of equivalent pension benefits applicable to the person in respect of any period of reckonable service in a non-participating employment or which relates to service with a non-local government employer in a non-participating employment.

If at the time of his death a man was entitled to preserved benefits and he leaves a widow or widows she is, or as the case may be, they are jointly, entitled, subject to paragraphs (3) to (5), to a widow’s long-term pension.

A widow is not entitled to any pension by virtue of paragraphs (1) or (2) if when her husband died or became entitled to a retirement pension she was judicially separated from him.

If greater than the annual rate calculated in accordance with paragraphs (1) to (4), the annual rate of a widow’s pension is the rate obtained by multiplying 1/160th of her husband’s pensionable remuneration by the length in years of the whole period of his service which was in contracted-out employment.

Where the deceased leaves no eligible child or there is no eligible child in the widow’s care, the pension is payable for 3 months after the death.

While there is one eligible child in the widow’s care, the pension is payable for 4½ months after the death.

While there are two or more eligible children in the widow’s care, the pension is payable for 6 months after the death.

If at the time of his death a man was entitled to preserved benefits and he leaves one or more eligible children, they are, subject to paragraphs (4) and (5), entitled to or to the benefit of a children’s long-term pension.

No children’s short-term pension is payable while a widow’s short-term pension is payable under regulation E5(1).

There is no entitlement to any pension by virtue of paragraph (1)(a) or (b) or paragraph (2) if the deceased became entitled to a retirement pension by virtue of regulation E2(2).

Subject to paragraph (2), the annual rate of a children’s short-term pension is the rate at which a widow’s short-term pension is or would have been payable by virtue of regulation E5(1).

Where a widow’s short-term pension is payable by virtue of regulation E5(5), the children’s short-term pension rate specified in paragraph (1) is reduced by the rate of that pension.

In paragraph (5) “the indexed training rate” means the annual rate at which an official pension within the meaning of the Pensions (Increase) Act (Northern Ireland) 197121 would for the time being be payable if it had begun on 1st April 1974 and had then been payable at an annual rate of £250.

In paragraphs (4) to (12)—

• A is the deceased’s pensionable remuneration;

• B is 3/80ths of his pensionable remuneration;

• C is the length in years of his reckonable service;

• D is the length in years of the reckonable service that would have been taken into account in calculating a retirement pension if he had become entitled to one under regulation E2(1)(b)(i) (permanent ill-health etc.) on the day of his death;

• E is the length in years of the reckonable service taken into account in calculating his retirement pension;

• F is 2/80ths 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 C9 has been or is to be treated as having been completed;

• G is the total of any payments made to him in respect of retirement pension and lump sum retiring allowance;

• H is the length in years of the reckonable service he would have had on attaining pensionable age;

• I is the total amount that would (or would but for regulation E13 or his death, or both), have been paid to him by way of retirement pension for the first 5 years after he became (or would but for regulation E13 have become) entitled to receive payments in respect of the pension; and

• J is the total of any payments made to him in respect of retirement pension.

Subject to paragraph (10), where paragraph (1)(a) applies the amount of the death grant is the greater of

Aand(B×D).

Subject to paragraphs (10) and (12), where paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) the amount of the death grant is the greater of

Aand(B×E).

Subject to paragraph (11), where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) or (e), the amount of the death grant is I.

Subject to paragraph (10), where paragraph (1)(d) or (e) applies the amount of the death grant is B × E.

Subject to paragraph (14), for the purpose of calculating the amount of a death grant under the preceding provisions of this regulation no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years.

Where a death grant is reduced under paragraph (10), any reckonable service to be left out of account under paragraph (13) is to be taken from the beginning of the period of reckonable service.

Where a person qualifies for a death grant under more than one sub-paragraph of paragraph (1), he shall be treated as having qualified under the sub-paragraph which would, in accordance with the preceding paragraphs result in the highest amount of grant being paid.

An election under paragraphs (1)(b) or (2)(b) is to be made by giving notice in writing to the Committee.

In this regulation “potentially eligible child” means a child who might become an eligible child on the woman’s death.

This regulation applies to a person who, since becoming entitled to a retirement pension in relation to a former employment, has entered a new employment with any scheduled body.

In paragraph (3)—

• A is the annual rate of remuneration of the former employment;

• B is the amount (if any) by which, immediately before the first day of the new employment, A would have been increased if it had been the rate of an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971, beginning on and payable from the day after the last day of the former employment; and

• C is the annual rate of remuneration of the new employment;

• D is the reduced rate of the retirement pension; and

• E is the amount (if any) by which D would, immediately before the first day of the new employment, have been increased under Article 69 of the Pensions Order if it had then been the rate of the retirement pension, assuming that that pension had by then qualified for increases under that Order,

• and in paragraph (5), A, B and C have the same meanings as in paragraph (3) and—

• F is the annual rate of remuneration of the concurrent employment on the last day of that employment; and

• G is the amount (if any) by which, immediately before the first day of the new employment, F would have been increased if it had been the rate of an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971, beginning on and payable from the day after the last day of the concurrent employment.

For the purposes of this regulation the annual rate of remuneration of the former employment is, subject to paragraph (7), to be ascertained in accordance with the Table.

For the purposes of this regulation the annual rate of remuneration of the new employment is, subject to paragraph (9), to be ascertained in accordance with the Table.

For the purposes of paragraph (8), if fees were receivable in the former employment and are receivable in the new employment and H is greater than J, where—

• H is the annual rate of remuneration of the former employment; and

• J is the annual rate of remuneration of the new employment ascertained in accordance with the Table,

the annual rate of the fees receivable in the new employment, ascertained in accordance with the Table, is to be multiplied by

JH

.

If this regulation applies in relation to two or more retirement pensions, each is reduced in proportion to its amount.

In this regulation, “retirement pension” includes an annual pension.

If regulation E2(1)(b)(i) (permanent ill-health) did not apply on the person’s ceasing to hold an employment in relation to which he became entitled to a previous pension (a “previous employment”), but does apply on his ceasing to hold a further employment, sub-paragraph (1) of paragraph 2 of Schedule 9 applies with the substitution for the words from “the period specified” to the end of the sub-paragraph of the words

Subject to paragraph (4), if when a person dies paragraph (4) of regulation E11 (death grant) applies, it applies with the substitution for the words “is the greater of A and (B × D)” of the words “is (B × D)”; and if paragraph (5) of regulation E11 applies, it applies with the substitution for the words “is the greater of A and (B × E)” of the words “is (B × E)”.

In this regulation, “retirement pension” includes an annual pension.

This regulation has effect subject to Schedule 12.

For the purposes of this regulation, the relevant date is the date of becoming entitled to receive payments in respect of the retirement pension; and if the person dies while a pensionable employee he is to be treated as having become so entitled immediately before he died.

An annual pension at a rate which is (according to tables to be prepared from time to time by the Government Actuary) actuarially equivalent at the relevant date to the value of the surrendered part of the retirement pension becomes payable to the beneficiary on the person’s death.

A person who has surrendered part of a retirement pension may surrender further parts of it.

Where paragraph (4) applies, the Committee may discharge their liability in respect of any widow’s long-term pension payable to the widow by payment to her of a lump sum of such amount as represents the capital value of the pension, calculated in accordance with the tables mentioned in paragraph (2).

Where paragraph (6) applies, the Committee may discharge their liability in respect of any children’s long-term pension payable to or for the benefit of the eligible child by payment of a lump sum of such amount as represents the capital value of the pension, calculated in accordance with the tables mentioned in paragraph (2).

Subject to paragraphs (4) and (6) to (12) and regulations E20 (pay restraint to be disregarded in certain cases) and E21 (certificates as to reduction in remuneration), a person’s pensionable remuneration in relation to a local government employment is his remuneration for so much of the relevant period as he is entitled to reckon as reckonable service in relation to that employment.

If, during the 13 years ending with the day mentioned in paragraph (2), the person’s remuneration was reduced or suspended during absence from duty by reason of illness or injury, he is for the purposes of this regulation to be treated as having received the remuneration which he would have received but for the reduction or discontinuance.

Where the person is entitled to reckon as reckonable service in relation to the employment which he ceases to hold only part of the period specified in paragraph (2), his pensionable remuneration is his remuneration during that part multiplied by

365A,

References in this regulation to a notice are references to a notice in writing given by the person to the Committee not later than one month after he is notified under regulation N7 of his entitlement to a benefit.

References in this regulation to a determination are references to a determination given by the Committee in respect of a person who has died while still in local government employment or without having given a notice.

Paragraph (4) applies to a person if his pensionable remuneration would, apart from this regulation, be less than it would have been but for a relevant limitation.

In paragraph (2), “relevant remuneration” means any remuneration which is material for any of the purposes of regulation E19 (pensionable remuneration).

The pensionable remuneration of a person to whom this paragraph applies shall be taken to be what it would have been but for the relevant limitation.

Paragraph (7) applies to a person who is affected by a staging agreement.

Subject to paragraph (8), where this paragraph applies to a person the amount of any remuneration that is material for the purposes of regulation E19 shall for those purposes be taken to be what it would have been if the final rate had become payable from the relevant date.

Paragraph (7) does not apply to the calculation of a person’s pensionable remuneration for the purposes of regulations E6(1)(b), E7 and E10.

Where a pensionable employee suffers a material reduction in remuneration, he is, subject to paragraph (5), entitled to be issued by the employing authority with a certificate to that effect.

Subject to paragraph (4), a reduction in remuneration is material if, and only if, it is such that the employee’s pensionable remuneration would be likely to be less if the relevant period were the period specified in regulation E19(2) than if it were a period mentioned in regulation E19(4).

The employing authority may issue a certificate without an application from the employee, but need not issue a certificate if he does not apply for one within 12 months after the date of the reduction.

A certificate issued under this regulation is to specify the date of the material reduction and the authority are to keep, for 10 years from that date, a record of the certificate including such information as would be necessary for applying regulation E19(4).

For the purpose of calculating the amount of any benefit a period of part-time service in local government employment shall be treated as though it had been whole-time service for a proportionately reduced period.

For the purposes of calculating the amount of any benefit, service during any period which became reckonable as reckonable service by virtue of paragraph 1(5)(a) or a declaration under paragraph 1(5)(b) of Part III of Schedule 2 (whole-time employment in which contractual weeks are fewer than 45) shall be multiplied by

52C

For the purposes of paragraph (1), the full length of a period of part-time non-contributing service is its length as reduced under regulation E22.

For the purposes of paragraph (1)(a), a period which a person is entitled to reckon as reckonable service by virtue of regulations E3(9) (permanent ill-health) or F6(1)(a) shall be treated as reckonable service before attaining the age of 60 years.

Where a retiring allowance falls to be reduced under regulation E3(4) or (5) (potential widow’s pensions), any reckonable service to be left out of account by virtue of paragraph (1)(a) shall be taken from the beginning of the person’s reckonable service.

Where A + B exceeds 45 years, for the purpose of calculating any benefit A is reduced by a period equal to the excess.

In paragraph (4)—

• A is the total length of the periods reckonable as reckonable service in relation to the relevant employment, excluding any service which is to be left out of account by virtue of paragraph (1)(a); and

• B is the length of any earlier period which was taken into account in the calculation of a retirement pension or an annual pension under the former regulations.

Where, but for the revocation of the 1981 regulations, the amount of a benefit would have fallen to be reduced under regulations 53 and 54 and paragraphs 1 to 6 of Schedule 13 of those regulations, the amount shall be reduced as if those provisions had not been revoked.

This regulation applies where a person has become entitled, under regulation D13, to reckon an additional period as whole-time reckonable service by virtue of a lump sum payment having been made in accordance with the regulation C7(19).

For the purposes of this Part, a person’s war service is, subject to paragraph (2), the period of his whole-time service at any time after 2nd September 1939 and before 30th June 1950, while 18 years old or older, in the armed forces of the Crown, in the merchant navy or the mercantile marine, or in any of the women’s services specified in Schedule 13.

A person with war service in relation to whom the conditions specified in paragraphs (2) to (9) are satisfied, or the personal representatives of a deceased employee, may by notice given in accordance with regulation F5 elect that this regulation shall apply in relation to him.

Where paragraph (2)(d) is the case, paragraph (4) applies with the substitution for the date specified in paragraph (11) of the date (being a date later than 30th June 1950) on which he last became entitled as mentioned in paragraph (2)(a).

If he is a person to whom proviso (a) of regulation 18 of the 1962 regulations or regulation 15(2) and (4) of the 1950 regulations or the corresponding provisions of the Belfast Corporation Superannuation Scheme applied in respect of any service after the end of his war service, he must have repaid to the Committee the sum or amount there mentioned.

If he is an employee entitled to participate in the benefits provided by these regulations, he must not be entitled to reckon more than 45 years' reckonable service disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years.

If he has become entitled to receive payment in respect of an annual pension under these regulations or the former regulations (including a pension which is for the time being subject to reduction or suspension under regulation E13), no more than 45 years' service must have been taken into account in calculating the amount of that pension.

Where paragraph (2)(d) applies and the scheme designated under regulation F5(2)(b) is not a scheme specified in Schedule 14, war service is for the purposes of paragraph (1) to be assumed.

Notice of an election under regulation F3 is to be given in writing to the Committee.

Where regulation F3(2)(d) applies and the scheme designated under regulation F5(2)(b) (“the designated scheme”) is a scheme specified in Schedule 14, paragraph (1) applies only if that scheme complies with paragraph (3).

Where the designated scheme is a scheme specified in Part I of Schedule 14 and complies with paragraph (3), this regulation applies with the substitution throughout for references to 47% of references to 63⅔%.

Where the designated scheme is a scheme specified in Part II of Schedule 14 and complies with paragraph (3), this regulation applies with the substitution throughout for reference to 47% of references to 46½%.

Where the designated scheme is not a scheme specified in Schedule 14, paragraph (1) applies only if a transfer value, calculated in accordance with Part V of Schedule 16, is received in respect of the period that could have become reckonable under the war service provisions of that scheme.

Where paragraph (1) applies, by virtue of the acceptance of such a transfer value, this regulation applies with the substitution throughout for references to a period equal to 47% of the person’s war service of references to the period that could have become reckonable under the war service provisions of the designated scheme.

The relevant date for the purposes of paragraphs (1) and (8) is the date of the election under regulation F3, except in the case of a deceased employee where it is the date of his death.

Where a person dies who was entitled or deemed to be entitled to any additional benefit specified in paragraph (11) and there is payable in respect of him under the former regulations any benefit similar to a widow’s pension, children’s pension or death grant payable under Part E (“the death benefit”), the person entitled to receive the death benefit is entitled to receive, in respect of the service in respect of which the death benefit is payable, a corresponding additional benefit at any rate or, as the case may be, of any amount by which the death benefit would have been increased if a period equal to 47% of the deceased person’s war service had been service, or a period, which (however described) counted in full in ascertaining entitlement to the death benefit and its rate or amount.

Where an existing officer who was subject to the provisions of the Act of 1943 and who did not exercise the option referred to in regulation 23 of the 1951 Scheme is transferred to an office which is, or holds an office which becomes, one which prior to 1st April 1950 would have been pensionable under the Act of 1869, any period of employment under the Belfast Corporation prior to 1st April 1950 which would have been at the date when this regulation becomes applicable to him reckonable as service for the purposes of that Scheme if he had exercised the option under that regulation, shall be reckonable as service under these regulations; but the period of employment from 1st April 1950 to the said date shall be reckonable as service only if he notifies the authority by whom he is employed, being a district council or public body, within 3 months after that date that he intends to pay and pays to that authority all arrears of contributions as from 1st April 1950 either in a lump sum or by such instalments as that authority may allow and in respect of such instalments the provisions of paragraph 2 and 3 of the second Schedule to the 1962 regulations shall apply as if those regulations had not been revoked.

In this regulation—

• “the 1951 Scheme” means the Superannuation Scheme made by the Belfast Corporation under section 5A of the Act of 1950, as amended, on 20th April 1951.

Subject to paragraph (2), where an existing officer to whom regulation 43(1) of the 1962 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme applied possessing technical, professional or other special qualifications was appointed when above 30 years of age to an office under an employing authority for the due and efficient discharge of the duties of which such qualifications were required, the employing authority may, upon his resignation, retirement or death, direct that there shall be added to the length of his service as such officer such number of years not exceeding 10 as the employing authority may fix and any such years so added shall be reckonable as years of contributing service.

A direction shall not be made under paragraph (1) in respect of an existing officer if a consent has been given in respect of him under regulation 43(1) of the 1981 regulations or under the corresponding provision of the former regulations.

There shall be paid into the fund by an existing officer in respect of whom a direction is made under paragraph (1), or by his personal representatives, for each of the years added to his service by virtue of the direction, a contribution equal to 5% of the amount of the annual remuneration payable to him during the year which commenced on 1st April 1950, together with compound interest thereon as from 1st January 1952, up to the day preceding 1st December 1962, at the rate of 2½% per annum and as from 1st December 1962, at the rate of 3¼% per annum.

There shall be paid into the fund by the employing authority in respect of an existing officer in respect of whom a direction is made under paragraph (1) such amount as may be actuarially determined as representing the difference between the amount of the contributions required to be made by the existing officer in accordance with paragraph (3) and the capital value of the additional liability falling upon the fund by virtue of the direction having been made.

Any service reckonable by virtue of a direction made under paragraph (1) in relation to a person who has ceased to be a pensionable employee shall be deemed to have been reckonable immediately before 1st April 1972.

An employing authority may from time to time enter into an agreement with the bodies or persons representative of any class or description of employee of that authority specifying the method by which an amount representing the whole of the remuneration of a member of that class or, as the case may be, an employee of that description or such part of his remuneration as is specified in the agreement shall, in respect of the period during which the agreement remains in force, be determined.

Where an employee of an employing authority belongs to a class or description of employee in relation to which an agreement entered into by that body under paragraph (1) is in force, then in respect of the period during which that agreement remains in force and the employee in his employment under that authority remains an employee of that class or description, the amount determined in relation to him in accordance with the method specified in the agreement as the amount representing the whole of his remuneration or, as the case may be, such part of his remuneration as is specified in the agreement shall be deemed for the purposes of these regulations to be his remuneration or, as the case may be, such part of his remuneration as is so specified.

Where an employing authority enter into an agreement under paragraph (1) they shall send a written notification of that fact, which shall include a conspicuous statement directing the attention of the employee to the place at which he may obtain information about details of the agreement, to each of their employees who is a member of a class or, as the case may be, an employee of a description, to which the agreement relates.

Subject to paragraphs (6) and (7), a transfer value shall be paid in relation to a person who has ceased to be employed in local government employment and has become employed in approved non-local government employment if the conditions in paragraph (3) are satisfied.

This regulation applies even if the cessation of the local government employment, or the commencement of the approved non-local government employment, or both the cessation and the commencement, occurred before 1st March 1993.

The Committee may in any particular case extend the period mentioned in paragraph (3)(b).

Notwithstanding regulation J2(6)(d), where after 31st March 1978 there has been paid in respect of a person to whom regulation F3 applies a transfer value in the calculation of which the period that he became entitled by regulation F6(1)(a) to reckon as reckonable service was not taken into account, an additional transfer value shall be paid in respect of that period.

Notwithstanding regulation J2(6)(d), where a transfer value has been paid before 1st April 1978 in respect of a person in relation to whom one of the conditions in regulation F3(2)(a) to (d) is satisfied and the conditions in regulation F3(4) to (9) were satisfied at the time of payment, an additional transfer value shall be paid if the conditions in paragraph (3) are satisfied.

The amount of any transfer value payable under regulation J2 and of any additional transfer value payable under regulation J3(1) shall be calculated in accordance with the provisions of Parts I to IV of Schedule 16.

The amount of any additional transfer value payable under regulation J3(2) shall be calculated in accordance with Part V of Schedule 16.

The transfer value or additional transfer value shall be paid to the scheme managers by the Committee out of the fund.

The Committee shall provide the scheme managers and the person to whom the transfer value or additional transfer value relates with a written notice showing how it was calculated.

A notice provided to a person under paragraph (4) shall include a statement of the kind required by regulation N7(2)(c).

Where the person ceased to be employed in his local government employment on or after 1st March 1993 in circumstances in which he would, apart from regulations J2 to J5, have been entitled to a pension (other than a pension under regulations E1(3)(b) or E2(2)) in respect of the service to which the transfer value relates, he and those claiming through him shall, subject to paragraph (4), have the same rights as they would have had by virtue of these regulations (so far as applicable) if the payment of the transfer value had not been requested or made.

For the purposes of this regulation references to those claiming through a person shall be construed as references to his widow, dependants, children and personal representatives so far as is appropriate in his particular case.

Subject to paragraphs (5) and (6), a transfer value offered to the Committee by the scheme managers of a persons previous non-local government scheme shall be accepted by them and shall, together with the amount of any limited revaluation premium under Article 47 of the Pensions Order repaid to the Committee by the Department of Health and Social Services, be credited to the fund if the conditions specified in paragraph (3) are satisfied.

This regulation applies even if the cessation of the non-local government employment, or the commencement of the local government employment, or both the cessation and commencement, occurred before 1st March 1993.

The Committee may in any particular case extend the period mentioned in paragraph (3)(b).

A person’s resultant pension shall be calculated in accordance with the formula:

R=N80×S

A person’s guaranteed minimum shall be calculated in accordance with Article 37 of the Pensions Order (except that paragraphs (7) and (8) shall be ignored) by reference to the regulations applying in relation to that Article and the orders in force under Article 23 of that Order, when he becomes employed in his local government employment, and the annual equivalent shall be calculated by multiplying the guaranteed minimum by 52.18.

A period reckonable under paragraph (1)(a) shall be treated as reckonable service after 31st March 1972 for the purposes of making any calculation under these regulations.

Service reckonable under paragraph (1)(b) shall count at its actual length.

The Committee shall provide the person with a written notice stating the periods of service which he is entitled to reckon under paragraph (1)(a) and (b) and, in the case of a person who became employed in his local government employment before 1st April 1980, whether or not his retirement pension is subject to reduction under regulations J11 or J12.

A notice under paragraph (4) shall contain a statement of the kind required by regulation N7(2)(c).

Where compound interest is payable on the contributions to be returned under regulation C15(3) and (4), compounded interest calculated at the same rate and in the same manner shall also be payable on the amount of the increase under paragraph (1) for the period beginning with the date on which the transfer value was received by the Committee and ending on the date on which he ceased to be employed in the employment in which he was a pensionable employee.

Nothing in paragraphs (1) and (2) shall confer any entitlement to an increase on account of contributions which were returned to and were not subsequently repaid by the person who paid them.

Where a sum due under regulation C15(3) and (4) is increased under paragraph (1) by an amount equal to the whole of the person’s contributions in connection with the service to which the transfer value relates and that is the only service to which the transfer value relates, his right to reckon service under regulation J9(1)(a) (but not under regulation J9(1)(b)) on account of the transfer value shall be extinguished when the increased payment is made.

Where a sum due under regulation C15(3) and (4) is increased under paragraph (1) and paragraph (4) does not apply, the person’s right to reckon service under regulation J9(1)(a) (but not under regulation J9(1)(b)) on account of the transfer value shall be reduced in accordance with the formula in paragraph (6) when the increased payment is made.

The formula mentioned in paragraph (5) is—

A=B×(C-D)C

Service is to be expressed in years and fractions of a year for the purpose of making the calculation in paragraph (6).

In this regulation “relevant date” means 31st March 1950 or, where the pension is reduced under regulation 53(2)(a), (b), (c) or (d) of the 1981 regulations, such other date as is appropriate.

The reduction under this regulation shall take effect on the date on which the person’s retirement pension becomes payable or, if later, the date on which he reaches state pensionable age and shall be additional to any reduction required by regulation J11.

The reduction under this regulation shall be treated for the purposes of Schedule 16 as a reduction made in connection with graduated retirement benefit under section 35 of the Insurance Act.

Subject to paragraph (2), this regulation applies to a person who is in an employment in which he is an admitted employee within the meaning of regulation B5, and for whose superannuation in that employment (“the relevant employment”) the body employing him can make other provision under an approved non-local government scheme which would be a contracted-out scheme in relation to the employment for the purposes of the Pensions Order.

This regulation does not apply to a person unless he gives written notice to the body employing him, and to the Committee, that he wishes it to apply to him, and they consent to its doing so.

On the person’s becoming subject in the relevant employment to an approved non-local government scheme, he shall be treated for the purposes of these regulations, except regulations C15 (return of contributions) and J2 to J6, as having ceased to hold the relevant employment.

On, but not before, the actual termination of the relevant employment, the person may, unless regulation J14 applies to him, request the payment of a transfer value under regulation J2.

The Committee shall not give their consent under paragraph (1)(d) unless the person transferring his pension rights will acquire pension rights under the approved non-local government scheme at least equivalent to those which he would have obtained if a transfer value had been paid to the scheme managers under regulation J2.

The Committee shall provide the person transferring his pension rights with sufficient information in writing to check that the condition in paragraph (2) is satisfied.

If any question arises as to the application of paragraph (4) or the actuaries are unable to agree on the adjustment to be made under that paragraph, the adjustment (if any) to be made shall be decided by an actuary appointed by the Department.

Where paragraph (6) applies in relation to any person, he shall be treated for the purposes of regulation D3(7) as if a transfer value had been paid in relation to him under paragraph (1).

Notwithstanding anything in the former regulations or these regulations, where a payment or transfer of assets is to be or has been made under this regulation or under Schedule 18 no other payment or transfer of assets shall be made out of the fund on account of service or employment to which the payment or transfer of assets under this regulation or under Schedule 18 relates.

A person shall be treated for the purposes of this regulation as having transferred his pension rights on the date on which he becomes subject to the approved non-local government scheme.

For the purposes of this regulation, a transfer scheme is a scheme agreed between the scheme managers, the Committee and the employing authority providing for the transfer of pension rights under this regulation of a number of persons.

“Accrued actuarial liabilities” means the actual and potential liabilities of the fund in connection with any service or employment before any transfer takes place.

This regulation applies where a person has ceased to be a pensionable employee and the guaranteed minimum in relation to his pension is appropriately secured within the meaning of Article 53C(4) of the Pensions Order31.

The earnings factors of such a person shall be determined for the purposes of Article 37(2) of the Pensions Order by reference to the last Order under Article 23 of that Order to come into force before the end of the tax year in which he ceased to be a pensionable employee and without reference to the last such Order to come into force before the end of the final relevant year.

The weekly equivalent mentioned in Article 37(2) of the Pensions Order is to be increased in accordance with any additional requirements for the time being prescribed for the purposes of Article 47(1)(b) (exclusion from liability to pay a limited revaluation premium) of that Order.

In this regulation “relevant year” has the meaning given in Article 37(9) of the Pensions Order.

If, as a result of an incapacity which is likely to be permanent caused by the injury or disease, a person to whom this Part applies ceases to be employed in a relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted) he shall be entitled to an annual allowance.

The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.

The relevant body may suspend or discontinue the allowance if the person becomes capable of working again.

The allowance is not to be paid at a rate which exceeds 85% of the person’s annual rate of remuneration in respect of the employment when he ceased to be employed.

In determining the amount of the allowance the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.

If as a result of the injury or disease a person to whom this Part applies suffers a reduction in his remuneration while he is employed in relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted) and regulation L3 does not apply he shall be entitled to an allowance while the reduction continues.

A person’s remuneration is to be treated for the purposes of paragraph (1) as reduced if at any time it is lower than it would have been but for the injury or disease.

The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.

The amount of the allowance, together with the person’s remuneration in the relevant employment, is not in any year to exceed the remuneration he would have been paid if he had not sustained or contracted the injury or disease.

In determining the amount of the allowance under this regulation the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8,

The allowance or lump sum is to be paid by the relevant body and is to be of such amount as the body may from time to time determine or, as the case may be, may determine.

In determining the amount of any allowance or lump sum the relevant body is to have regard to all the circumstances of the case including the matters specified in regulation L8.

An allowance to a widow shall cease if she remarries or cohabits with another man as his wife, but if she again becomes a widow or the marriage is dissolved or the cohabitation ceases the relevant body may restore the allowance for such period as they may determine.

An allowance to a dependant shall continue for such period as the relevant body may determine.

This regulation shall apply with necessary modifications to a widower who at the date of his wife’s death is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her.

Any question arising under paragraph (1)(c) as to the identity of the body to which the person would have been transferred shall be determined by the Department and such determination shall be final.

Subject to the following provisions of this regulation, this Part applies even if the injury or disease was sustained or contracted before 1st March 1993.

Regulation L3, L4, L5 or L6, as the case may be, does not apply if the relevant event occurred before 1st December 1982, but, subject to the following provisions of this regulation, does apply if the relevant event occurred on or after that date and before 1st March 1993.

For regulations L3 and L5 the relevant event is the cessation of the employment, for regulation L4 it is the reduction of remuneration and for regulation L6 it is the death of the employee.

If adequate provision has already been made for the person in question under regulation 21 of the 1981 regulations, this Part does not apply to him.

If regulation L3, L4, L5 or L6 applies in any case by virtue of paragraph (2) and paragraph (4) does not apply, the relevant body shall decide what benefit, if any, is to be granted in accordance with the applicable regulation for any past or future period but in making that decision they shall take into account any allowance to which the person is or was entitled under regulation 21 of the 1981 regulations.

Benefits under this Part are not to be met out of the fund.

A body making an application to a Minister of the Crown for a certificate under paragraph (1)(c) shall at the same time send copies of the application to the person concerned and to the Committee.

Where this regulation applies and the former employing authority are the Committee, they may retain an appropriate amount in the fund.

Where this regulation applies and the former employing authority are not the Committee, the Committee shall, subject to paragraph (5), pay them an appropriate amount out of the fund if requested to do so.

Where a payment in lieu of contributions has been made, or is due, in respect of the former employee, the Committee may reduce a payment under paragraph (3) by half the amount of the payment in lieu of contributions.

If after making a payment under paragraph (3) the Committee are required to pay a transfer value in respect of the former employee, the former employing authority shall repay them the amount of that payment if requested to do so.

The Committee shall give the former employee not less than 3 months' notice of the amount to be recovered or retained under paragraph (2).

The former employee is entitled to a certificate from the Committee showing the amount retained under paragraph (2), the manner in which it is calculated, and the effect of the recovery or retention on his benefits or prospective benefits.

In the event of any dispute as to the amount to be recovered or retained under paragraph (2), the former employing authority are not entitled to recover or retain any amount except after the monetary obligation has become enforceable under an order of a competent court or the award of an arbitrator.

Any question arising under these regulations concerning the rights or liabilities of any person other than a scheduled body shall be decided in the first instance by the body concerned.

Where the body by whom any such question falls to be decided is ascertainable by reference to regulations N2 to N6, that body is for the purposes of this regulation and of regulation N8 the body concerned.

A decision by an employing authority does not bind any other employing authority.

The questions specified in paragraph (1) are to be decided as soon as is reasonably practicable after the person becomes a pensionable employee in the relevant employment.

Within 6 months after receiving notice of an election under regulation F3 and the information mentioned in regulation F5(2)(a), the Committee are to decide whether the conditions specified in regulation F3(2) to (9) are satisfied in relation to the person in respect of whom the notice was given.

If the Committee decide that a period is reckonable as mentioned in paragraph (2)(a), the Committee are, within 3 months after the date of notification of that decision, to decide whether regulation D8 applies.

Any question whether a person is entitled to a benefit under these regulations is to be decided by the Committee.

For the purposes of paragraph (1), “benefit” includes a return of contributions but does not include a benefit specified in Part L or regulation F6(11) or (14).

Any such question as is mentioned in paragraph (1) is to be decided as soon as is reasonably practicable after the cessation of the employment or, as the case may be, the death of the employee.

Where a person is entitled to a benefit which is or may become payable out of the fund, the Committee are to decide the amount of the benefit.

The amount of a benefit is to be decided as soon as is reasonably practicable after the person becomes entitled to it.

For the purposes of this regulation “benefit” includes a return of contributions and a benefit specified in regulation F6(11) or (14).

As soon as is reasonably practicable after deciding any question, the body concerned shall send a written notification of their decision to every person whose rights or liabilities the question concerns.

For the purposes of these regulations the Committee shall be constituted in accordance with Part I of Schedule 20.

The Committee shall have the powers specified in Part II of Schedule 20.

The expenses and allowances payable by the Committee shall be in accordance with Part III of Schedule 20.

The fund shall be managed and maintained by the Committee.

For the purposes of this regulation and of regulation P2(2)(c) investment includes any contract which by virtue of section 659 of the Act of 1988 (extension of pension schemes' tax exemptions to dealings in financial futures and traded options) is to be regarded as an investment for the purposes of the enactments referred to in that section.

The Committee, subject to paragraph (6), may appoint one or more investment managers to manage and invest fund moneys on their behalf.

Where the Committee have made an appointment under paragraph (5) they shall, at least once every 3 months, review the investments made by the investment manager and from time to time consider the desirability of continuing or terminating the appointment.