SCHEDULE 2 Official Pensions
Part II Pensions out of Local Funds
Police and firemen
43
A pension payable (otherwise than as mentioned in paragraph 14 or 15 above) under any of the following;—
(a)
F1the M1Police Pensions Act 1976, or any enactment repealed by the M2Police Pensions Act 1948 or by the M3Police Pensions Act 1921;
F2(b)
section 51 or 52 of the Police Act 1996;
(c)
section 26 or 27 of the M4Police (Scotland) Act 1967.
This paragraph does not include a derivative pension other than a substituted pension, nor a substituted pension if the original pension was a derivative pension.
44
A pension payable by a local authority, in respect of service as a member of a fire brigade, in accordance with a scheme in force under section 26 of the M5Fire Services Act 1947.
This paragraph does not apply to a flat-rate pension, except where the rate depends on section 27(3) of that Act.
45
A pension payable by a local authority, otherwise than as mentioned in paragraph 44 above, in respect of—
(a)
service as a professional fireman (as defined by the M6Fire Brigade Pensions Act 1925); or
(b)
service which, by or under any enactment, is treated as approved service in a fire brigade.
46
A derivative pension payable under the M7Police Pensions Act 1921 in respect of a person to whom the M8National Fire Service (Preservation of Pensions) (Police Firemen) Regulations 1941 applied at the time of that person’s death or retirement.