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4.—(1) An authority shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.
(2) The first such statements must be issued on or before 1st April 2007, and subsequent statements must be issued on or before each 1st April thereafter.
(3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—
(a)has been accrued by the member at the relevant date, and
(b)in the case of a firefighter member, is capable of being accrued by him if he remains in the Scheme until his normal retirement date.
(4) The illustration shall be calculated—
(a)in the case of a firefighter member, on the member’s pay (or, in the case of a part-time firefighter member, the whole-time equivalent) for the twelve-month period ending with the relevant date;
(b)in the case of a deferred member, on the member’s final pay; and
(c)in the case of a pension credit member, in accordance with rule 1 of Part 6, as if he were to become entitled to the pension on his 65th birthday.
(5) For the purposes of this rule, the relevant date—
(a)in the case of a pension credit member, is that of his 65th birthday;
(b)in any other case, is 31st March of the period in respect of which the statement is issued, or such later date as the authority may choose.
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