CHAPTER 3N.I.MODIFICATION OF BENEFITS
Members' retirement benefitsN.I.
Top-up where reference amount greater than base amountN.I.
273.—(1) Where the reference amount calculated in any of regulations 264 to 269 is greater than the base amount, a top-up amount is payable.
(2) The top-up amount is equal to the aggregate of the amounts by which the reference amount is greater than the base amount in each of regulations 264 to 269 (where applicable).
(3) The top-up amount provided for under this regulation shall be treated as forming part of the member's pension for the purposes of increases payable under the Pensions (Increase) Act (Northern Ireland) 1971, and shall be increased in similar manner to pensions payable under Parts 2 and 3.
Death benefitsN.I.
Death benefits where member entitled to top-upN.I.
274.—(1) This regulation applies in relation to any benefit payable under Chapter 5 of Part 2 (death benefits) and Chapter 5 of Part 3 (death benefits) where the deceased member is (or would have been) entitled to a top-up amount under regulation 273.
(2) In calculating the amount of the benefit payable under Chapter 5 of Part 2, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension shall be treated as being the pension payable to the member had no benefit been payable in respect of any discrete period of pensionable service as an officer that gives rise to a top-up payment under regulation 273.
(3) In calculating the amount of the benefit payable under Chapter 5 of Part 3, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension shall be treated as being the sum of—
(a)the pension payable under Part 3, and
(b)the top-up amount payable under regulation 273, inclusive of any increase payable under the Pensions (Increase) Act (Northern Ireland) 1971 pursuant to paragraph (3) of that regulation.