SCHEDULE 9Determination of pensionable earnings: setting contribution rates
Introduction
1.
(1)
For the purposes of this Schedule—
(a)
“previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this scheme (“the current scheme year”); and
(b)
if a member holds two or more pensionable employments at the same time—
(i)
the determinations referred to in paragraphs 2 to 4 apply to each such employment separately; and
(ii)
each such employment is treated separately for the purpose of paying contributions.