The Local Government Superannuation (Amendment) Regulations 1992

Calculation of transfer values

15.  Paragraph 1 of Part I of Schedule 16 to the principal Regulations(1) is amended by substituting for the definition of “accrued rights” the following:

• ““accrued rights” means the rights which have accrued in respect of a person under these Regulations at the material date (or, in the case of a person as is described in regulation J2(11), those rights in respect of which the person’s application under regulation J2(2)(c) was made), or, if the person’s service is less than that specified in regulation E2(1)(c)(i), the rights which would have so accrued if that regulation had contained no requirement as to service; and for the purpose of determining the accrued rights in respect of a widow’s or widower’s pension of a person who was single on ceasing to be a pensionable employee all the person’s reckonable service shall be taken into account—

  (a)

  in the case of a man, if any part of that reckonable service is reckonable by virtue of regulation J9(1)(a) of these Regulations or regulation N8(1)(a) of the 1974 Regulations;

  (b)

  in the case of a woman, if any part of that reckonable service is treated as reckonable service after 5th April 1988 by virtue of regulation J9(1)(a) and (2)(b) of these Regulations;”

(1)

Schedule 16 was amended by S.I. 1991/2471, regulation 19.