SCHEDULES

[F1 SCHEDULE 4A E+W+S [F2 Additional pension: accrual rates for purposes of section 45(2)(c)]

Textual Amendments

F1 Sch. 4A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 4; S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F2 Sch. 4A heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(6), 30(3)

Part III E+W+S Contracted-out employment etc

Amount B (first case) E+W+S

6 (1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme. E+W+S

(2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a) multiply the amount of the assumed surplus in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(b) multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below.

(3) The percentage is—

(a) 20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009;

(b) 20 if the person attained pensionable age on or after 6th April 2009.]