The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991

Benefits included in supplementary creditsE+W+S

4.—(1) For the purposes of [F1section 75(1)(c) of the Act], in the circumstances set out in paragraph (2) below, “supplementary credits” include any increase of benefit or additional benefit that is of an amount, or at a rate, unrelated to length of pensionable service or to the number or amount of contributions paid by or for the member.

(2) The circumstances referred to in paragraph (1) are that the member becomes entitled to the increase of benefit or additional benefit in consequence of a provision made by or under the scheme after he becomes a member of it and before his pensionable service terminates.