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Changes over time for: Cross Heading: Calculation of cash equivalents
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Version Superseded: 06/04/2012
Status:
Point in time view as at 15/02/2010.
Changes to legislation:
There are currently no known outstanding effects for the Judicial Pensions and Retirement Act 1993, Cross Heading: Calculation of cash equivalents.
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Changes to Legislation
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Calculation of cash equivalentsU.K.
7(1)Cash equivalents are to be calculated and verified in the prescribed manner.U.K.
(2)Regulations made under sub-paragraph (1) above may, in particular, provide—
(a)that in calculating cash equivalents account shall be taken—
(i)of any surrender or forfeiture of the whole or part of a qualifying member’s pension which occurs before the Treasury does what is needed to comply with the choice made by him in exercising his option;
(ii)in a case where paragraph 6(6) above applies, of the need to deduct an appropriate amount to provide a guaranteed minimum pension or give effect to protected rights; and
(b)that in prescribed circumstances a qualifying member’s cash equivalent shall be increased or reduced.
(3)Without prejudice to the generality of sub-paragraph (2) above, the circumstances that may be specified by virtue of paragraph (b) of that sub-paragraph include the length of time which elapses between the termination of a qualifying member’s qualifying service and his exercise of the option conferred by paragraph 6 above.
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