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J15.—(1) 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 Order(1).
(2) 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.
(3) 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.
(4) In this regulation “relevant year” has the meaning given in Article 37(9) of the Pensions Order.
Article 53C was inserted by the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 1, paragraph 2, amended by the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)), Schedule 9, paragraph 17 and the Social Security (Northern Ireland) Order 1989 (S.I. 1989/1342 (N.I. 13)), Article 26, Schedule 6 and the Social Security (Northern Ireland) Order 1990 (S.I. 1990/1511 (N.I. 15)), Schedule 4, paragraph 9
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