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2.—(1) This paragraph applies in the case of a person in receipt of an ordinary, short service, ill-health or deferred pension who has a period of former service, that is to say service or employment otherwise than as a regular firefighter—N.I.
(a)in respect of which he was subject to superannuation arrangements (“the relevant arrangements”); and
(b)by reason of which he is entitled to reckon pensionable service for the purposes of the pension; and
(c)the period of which includes a participating period of relevant employment (“the participating period”).
(2) Where this paragraph applies the pension shall be reduced in relation to the participating period as if—
(a)any material provision of the relevant arrangements were, with the necessary adaptations and modifications, contained in this paragraph;
(b)the pension were payable under the relevant arrangements; and
(c)any other period of service or employment by reason of which he is entitled to reckon pensionable service for the purposes of the pension were a period of non-participating employment at the end of which no payment in lieu of contributions falls to be made.
(3) A material provision of the relevant arrangements is one—
(a)which was in operation when the person left the former service; and
(b)the effect of which is that pensions payable under the arrangements are to be reduced in connection with the operation of the National Insurance Act 1959(1) or of any provision of the National Insurance Act (Northern Ireland) 1966(2) relating to graduated contributions or graduated retirement benefit.
(4) The Board, in determining any question arising under sub-paragraphs (1) to (3) relating to a particular service or employment, shall be entitled to treat as conclusive any relevant certificate issued, with the agreement of the person concerned, by his employer in that service or employment.
(5) Where for the purposes of the relevant arrangements the person was entitled to reckon service by reason of some previous service or employment, that previous service or employment shall be treated for the purposes of this paragraph as if it were part of the former service.
Commencement Information
I1Sch. 2 Pt. 6 para. 2 in operation at 1.4.2006, see art. 1(2)
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