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The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 639
- PART II
- Regulation 2.1
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Interpretation and application
2.1.—(1) In this Part —
“aggregated retirement benefit” shall mean the total amount of all benefits, other than retained benefits, that may be paid to a retired member including the pension equivalent of any lump sum.
“final salary” means the amount of salary received in the twelve months prior to the date of leaving qualifying judicial office that has been assessed for tax under Schedule E under Part V of the 1988 Act.
“the scheme” means the Judicial Additional Voluntary Contributions Scheme constituted by this Part.
(2) The scheme shall be administered in accordance with the regulations set out in this Part.
(3) The administrators of the scheme shall be the administrators of the pension scheme constituted under Part I of the 1993 Act or the administrators of an existing scheme as appropriate.
(4) The pension equivalent of a lump sum shall be calculated by dividing the cash value of the lump sum by 12.
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