The Public Service (Civil Servants and Others) Pensions Regulations 2014

Deferment of accrued earned pension attributable to a transfer payment

78.—(1) This regulation applies in relation to a member of this scheme—

(a) who is entitled to an ill-health pension; and

(b) whose active member’s account as at the end of the last day of pensionable service specifies an amount of accrued earned pension attributable in whole or in part to a transfer payment received by this scheme in relation to the member in the 24 months before that last day.

(2) If the scheme manager so directs, the member becomes a deferred member of this scheme in respect of that amount of accrued earned pension and accordingly—

(a) a deferred member’s account must be established under Part 5 (pension accounts);

(b) that amount of accrued earned pension must be specified in the deferred member’s account as the provisional amount of deferred earned pension; and

(c) that amount of accrued earned pension is not included in the calculation of the annual rate of full retirement earned pension.