14.—(1) This paragraph applies in relation to each scheme year during which a member makes periodical payments to increase—
(a)the member’s retirement benefits; and
(b)death benefits payable in respect of the member.
(2) An amount of added (all beneficiaries) pension is credited to the active member’s account for that scheme year.
(3) The amount is determined by the scheme manager by reference to actuarial tables, having regard to the cost in the scheme year of providing retirement benefits to—
(a)a person of the member’s age; and
(b)dependants of a person of that age.