PART 1 E+W+SEmployment at reduced salary
Application of Part 1 and interpretationE+W+S
1.—(1) This Part applies to a person in respect of whom the requirements set out in regulation H1(1)(a) to (d) and (f) of TPR 1997 (modified application in case of employment at reduced salary) were satisfied.
(2) In this Part—
“new employment” means pensionable employment from the start of pensionable employment at the reduced rate of contributable salary mentioned in regulation H1(1)(a) of TPR 1997;
“previous employment” means pensionable employment up to the end of pensionable employment at the previous higher rate of contributable salary.
Calculation of benefits other than in service and out of service death grantsE+W+S
2.—(1) The benefits, except for death grants under regulations 83 (death grant: death in service) and 85 (death grant: death out of service), of a person to whom this Part applies are the better of—
(a)the benefits calculated without taking into account the modifications made by sub-paragraphs (2) to (6), and
(b)the benefits calculated after taking into account the modifications made by those sub-paragraphs.
(2) Except as provided in sub-paragraphs (3) to (6), these Regulations (except regulations 83 and 85) apply to a person to whom this Part applies as if the person had been one person in relation the previous employment and a separate person in relation to the new employment and accordingly apply separately in relation to each of those employments.
(3) For the purpose of Chapter 3 of Part 7 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.
(4) For the purpose of regulation 42(d) (reckonable service limited to 45 years), periods counting as reckonable service in relation to one of the employments count also in relation to the other; but any period excluded by regulation 42 is excluded in relation to the new employment only.
(5) A period for which P has, before the day of the new employment, elected to pay contributions under Schedule 4 to TPR 1997 is treated as being in the previous employment.
(6) Regulation 97(3) does not have effect so as to preclude the payment the payment of a child pension in respect of each of the employments.