The Police Pension (Northern Ireland) Regulations 2007

6.  For the purposes of paragraph 5, the total pensionable service which a police officer was entitled to reckon immediately before that date shall be calculated by the Board as the sum of—

(a) the pensionable service he was entitled to reckon under Part F of the 1988 Regulations at that time, multiplied by the appropriate conversion factor—

(i) where he has not yet attained the age of 55 years, applicable to his age next birthday at the notional commencement of pension contributions under the 1988 Regulations, or

(ii) where he has attained the age of 55 years, applicable to the number of years' qualifying service as a police officer he has completed as at the date on which his transfer election takes effect,

given in the following table—

TABLE OF CONVERSION FACTORS

If under age 55 Age next birthday at notional commencement of pension contributions under 1988 Regulations	If aged 55 or above Number of years' qualifying service completed immediately before the date on which the transfer election takes effect	Periods with full spouse benefit	For female officers, periods with no spouse benefit
25 and below	30	7/6ths	113%
26	29	115%	111%
27	28	113%	109%
28	27	111%	107%
29	26	108%	104%
30	25	105%	101%
31	24	102%	98%
32	23	99%	95%
33	22	96%	92%
34	21	92%	88%
35 and above	20 or fewer	88%	84%

• and

  (b)

  in the case of a police officer who had elected to purchase increased benefits in accordance with the Police Pensions (Purchase of Increased Benefits) Regulations 1988(1), such additional sixtieths as he would have been entitled to reckon under regulation 8(2) of the Police Pensions (Purchase of Increased Benefits) Regulations 1988 if, immediately before the date on which his transfer election takes effect, he had made an election under regulation G4 of the 1988 Regulations, multiplied by the conversion factor of 88%:

Provided that—

(c) where a police officer has not paid the full amount due in accordance with paragraph 3 before the expiry of the period mentioned in that paragraph, the pensionable service he was entitled to reckon under the 1988 Regulations in respect of the period of service to which the contributions in question relate shall be the same proportion of that period of service as the amount which has been so paid bears to the total amount due; except that where the person concerned dies before the expiry of that period there shall be reckonable the full period of his pensionable service to which the amount due relates notwithstanding that the amount due has, in full or in part, not been paid in accordance with paragraph 3;

(d) in the case of a pension debit member, his pension debit under the 1988 Regulations shall be multiplied by the conversion factor of 105% and shall be treated as a pension debit under regulation 33; and

(e) for the purposes of these Regulations, the total pensionable service he was entitled to reckon under the 1988 Regulations shall not exceed 35 years.

(1)

S.R. 1988 No. 379; relevant amendments were made by S.R. 1990/411 S.R. 2004/384 and 2006/122