SCHEDULE 9Family benefit service

PART 3Supplemental

Enhancement period7

1

This paragraph applies for the purpose of calculating an enhancement period if D dies in any of the following circumstances—

a

D dies in pensionable employment;

b

D dies during a period in respect of which D is paying additional contributions under regulation C9 of TPR 1997 or regulation 19;

c

D ceases to be in pensionable employment because D is incapacitated and dies within 12 months after the cessation of the pensionable employment without returning to employment in a capacity mentioned in Schedule 2 and before a retirement pension or short-service serious ill-health grant in respect of the pensionable employment becomes payable;

d

the period in respect of which D is paying contributions under regulation 19 ends because D is incapacitated, and D dies within 12 months after the end of that period without returning to employment mentioned in a capacity mentioned in Schedule 2 and before a retirement pension or short-service serious ill-health grant in respect of the pensionable employment becomes payable;

e

D dies after a retirement pension enhanced under regulation E8 of TPR 1997 (enhancement of retirement benefits in case of incapacity) or a total incapacity pension became payable.

2

The enhancement period is the factor mentioned in sub-paragraph (6) x the period determined in accordance with the table in sub-paragraph (7).

3

But if the sum of the enhancement period determined in accordance with sub-paragraph (2) and the periods of D's family benefit service (apart from any enhancement period) exceeds either of the periods specified in sub-paragraph (4), the enhancement period is the longest period which does not cause D's family benefit service to exceed either of those periods.

4

The periods are—

a

45 years, or

b

40 years before D reaches 60.

5

Where regulation 34 of TSR 1976 (special provisions relating to period from December 1973 to March 1974) applied to D the number of days which D was treated as having purchased is to be added to the period of 40 years referred to in sub-paragraph (4).

6

The factor is FBS/RRS or, where FBS/RRS is greater than 1, 1.

7

In sub-paragraph (6)—

FBS is D's family benefit service apart from the enhanced period;

RRS is D's relevant reckonable service.

Length of D's relevant reckonable service

Period

Less than 10 years

Period 1.

10 years or more but less than 13 years 123 days

a

Period 2.

13 years 123 days or more

The longer of—

b

Period 2, and

c

Period 3.

8

Period 1 is the shorter of—

a

D's relevant reckonable service, and

b

the period beginning when D's pensionable employment ended and ending immediately before D's 65th birthday.

9

Period 2 is the shorter of—

a

20 minus D's relevant reckonable service (in years), and

b

the period beginning when D's pensionable employment ended and ending immediately before D's 65th birthday.

10

Period 3 is the shorter of—

a

6 years 243 days, and

b

the period beginning when D's pensionable employment ended and ending immediately before D's 60th birthday.

11

For the purpose of this paragraph, D's relevant reckonable service is D's reckonable service except reckonable service attributable to the following—

a

any past period in respect of which additional contributions have been paid in accordance with Part 2 of Schedule 4 of TPR 1997;

b

any past period, calculated in accordance with Schedule 7 of TPR 1997 in respect of which additional contributions have been paid in accordance with Part 1 of Schedule 4 to those Regulations or with Schedule 5 to those Regulations;

c

any period counting as reckonable service by virtue of regulation 34 of TSR 1976 (special provision relating to period from December 1973 to March 1974);

d

any period relating to war service which D could count as reckonable service by virtue of regulations 7 and 72(1)(a) of TSR 1976.

12

For the purpose of this paragraph a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation C9 of TPR 1997 or regulation 19 are paid.