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35.—(1) This regulation applies to a person (P) who receives residential benefits in kind.
(2) P’s employer (E) may apply in writing to the scheme manager asking for the money value of those residential benefits in kind to form part of P’s pensionable earnings.
(3) The application must be made within 3 months after the later of—
(a)the first day of P’s employment; or
(b)the first day on which residential accommodation is provided to P.
(4) The application must be accompanied by a statement certifying that E will—
(a)review the value of the residential benefits in kind at the times mentioned in paragraph (5); and
(b)inform the scheme manager in writing of the results of each review.
(5) E must review the money value of the residential benefits in kind as follows—
(a)the first review must be carried out within 2 years after the later of—
(i)the first day of P’s employment; or
(ii)the first day on which residential accommodation is provided to P; and
(b)each subsequent review must be carried out within 2 years after the previous review.
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