The Local Government Superannuation Regulations 1986

Certain former contributory employees

G6.—(1) This regulation applies to a person who—

(a) immediately before 1st April 1974 was a contributory employee to whom the Acts of 1937 to 1953 and the regulations made under them applied either—

(i) as modified or extended by, or

(ii) together with,

any local Act or scheme, and

(b) became on 1st April 1974 a pensionable employee under a scheduled body,

and in relation to such a person the provisions which applied as mentioned in sub-paragraph (a) are referred to in this regulation as his former superannuation scheme.

(2) Where any provision of the person's former superannuation scheme which was similar to a provision in the Table below would have been more beneficial than the provision in the Table, these regulations have effect, for the appropriate period, as if the former provision had applied.

TABLE

1. Paragraph (a) of the definition of “remuneration” in Schedule 1 (exclusion of payments for non-contractual overtime).

2. Regulation C2 (payment and amount of employee's contributions).

3. Regulation E2(1)(a) (pensionable age).

4. Regulation E15 (reduction of pension of re-employed pensioner).

5. Regulation E20 (allocation of part of pension), but only where no election was made under regulation E19 of the 1974 regulations.

6. Regulation E22 (pensionable remuneration).

7. Regulation B8 (age of compulsory retirement).

(3) If the person—

(a) having ceased to be employed during the appropriate period by reason of his voluntary resignation, becomes entitled to receive a payment under regulation C12 (return of contributions), and

(b) if his former superannuation scheme had still applied to him, would have been entitled under it to receive a return of contributions together with interest,

he is entitled to receive out of the appropriate superannuation fund interest on so much of the amount payable to him under regulation C12 as is equal to the contributions paid by him in respect of service before 1st April 1972 to any superannuation fund under Part I of the Act of 1937 or under a local Act scheme.

(4) Interest under paragraph (3) is to be calculated, to the date on which the person ceased to be employed, at the same rate and with the same rests as if it had been payable under his former superannuation scheme.

(5) If—

(a) the person dies during the appropriate period, and

(b) under his former superannuation scheme a death gratuity would have been calculated by reference to a fraction of his average remuneration (within the meaning of the Benefits regulations) greater than three eightieths,

the amount of the death grant payable under regulation E11 is increased by A × B × (C - D), where—

A is the length in years of his reckonable service before 1st April 1972,

B is his pensionable remuneration,

C is the fraction mentioned in paragraph (b), and

D is three eightieths.

(6) The appropriate period for the purposes of this regulation is the period of application specified in the relevant provision of the person's former superannuation scheme, or if no period is so specified, the period during which he continues in the employment of the scheduled body mentioned in paragraph (1)(b).