The Accounts and Audit Regulations 2015

Interpretation E+W

3.  In this Schedule—

“contribution to the person's pension” means an amount to be calculated as follows—

(a)

in relation to contributions to the local government pension scheme established under section 1 of the Public Service Pensions Act 2013 M1 , the sum of—

(i)

the primary rate of the employer's contribution specified in the rates and adjustment certificate prepared under regulation 62 (actuarial valuations of pension funds) of the Local Government Pension Scheme Regulations 2013 M2 , being the amount appropriate for that authority calculated in accordance with the certificate and regulation 67(4) (employer's contributions) of those Regulations, multiplied by the person's pensionable pay; and

(ii)

if applicable, any additional contribution under regulations 16 or 68(3) of those Regulations;

(b)

in relation to contributions to the firefighters' pension scheme established under the Fire Services Acts 1947 and 1959 M3 , the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraph G2(3) and (4) of Schedule 2 to the Firemen's Pension Scheme Order 1992 M4 , multiplied by the person's pensionable pay;

(c)

in relation to contributions to the firefighters' pension scheme established under the Fire and Rescue Services Act 2004 M5 , the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraphs (2) and (3) of Rule 2 of Part 13 of Schedule 1 to the Firefighters' Pension Scheme (England) Order 2006 M6 , multiplied by the person's pensionable pay;

(d)

in relation to contributions to the firefighters' pension scheme established under the Firefighters' Pension Scheme (England) Regulations 2014 M7 , the employer contribution rate on the member's pensionable earnings determined in accordance with regulation 117 of those Regulations, multiplied by the person's pensionable pay; or

(e)

in relation to contributions to police pension schemes established under the Police Pensions Regulations 1987 M8 or the Police Pensions Regulations 2006 M9 , the percentage of pensionable pay specified in regulation 5(1) (police authority contributions) of the Police Pension Fund Regulations 2007 M10 , multiplied by the person's pensionable pay;

“employee” includes a member of the relevant authority and a holder of an office under the relevant authority, but does not include a person who is an elected councillor, and “employment” is to be construed accordingly;

“relevant police officer” means—

(a)

in relation to a police force maintained under section 2 (maintenance of police forces) of the Police Act 1996 M11 , the chief constable,

(b)

in relation to the metropolitan police force, the Commissioner of Police of the Metropolis,

(c)

in relation to the City of London police force, the Commissioner of Police for the City of London, and

(d)

any other senior police officer whose salary is £150,000 or more per year;

“remuneration” means all amounts paid to or receivable by a person, and includes sums due by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax), and the estimated money value of any other benefits received by an employee otherwise than in cash;

“senior employee” means an employee whose salary is £150,000 or more per year, or an employee whose salary is £50,000 or more per year (to be calculated pro rata for an employee employed for fewer than the usual full time hours for the relevant authority concerned) who falls within at least one of the following categories—

(a)

a person employed by a relevant authority to which section 2 (politically restricted posts) of the 1989 Act applies who—

(i)

has been designated as head of paid service under section 4(1)(a) of that Act;

(ii)

is a statutory chief officer within the meaning of section 2(6) M12 of that Act; or

(iii)

is a non-statutory chief officer within the meaning of section 2(7) of that Act;

(b)

a person who is the head of staff for any relevant authority to which section 4 of the 1989 Act does not apply; or

(c)

a person who has responsibility for the management of the relevant authority to the extent that the person has power to direct or control the major activities of the authority (in particular activities involving the expenditure of money), whether solely or collectively with other persons; and

“senior police officer” means a member of a police force holding a rank above that of superintendent.

Marginal Citations

M1 2013 c. 25. The Local Government Pension Scheme Regulations 2013 were made under section 7 of the Superannuation Act 1972. By virtue of section 28 of the Public Service Pensions Act 2013, they have effect as if they were a scheme established under section 1 of that Act to the extent that they make provision for the payment of pensions and other benefits in relation to a person's service after 1st April 2014.

M2 S.I. 2013/2356.

M3 1947 c. 41 and 1959 c. 44. Both these Acts have been repealed by the Fire and Rescue Services Act 2004 (c. 21) which contained savings in respect of pension schemes established under them.

M4 S.I. 1992/129. Paragraphs G2(3) and (4) were inserted by article 2 of, and paragraph 38(b) of Schedule 1 to, the Firefighters' Pension Scheme (Amendment) (England) Order 2006 (S.I. 2006/1810). Article 4 of the Firefighters' Pension Scheme (England and Scotland) Order 2004 (S.I. 2004/2306) changed the name of the scheme from ‘Firemen's Pension Scheme’ to ‘Firefighters’ Pension Scheme'.

M5 2004 c. 21.

M6 S.I. 2006/3432.

M7 S.I. 2014/2848.

M8 S.I. 1987/257.

M9 S.I. 2006/3415.

M10 S.I. 2007/1932. Regulation 5(1) was amended by S.I. 2008/1887.

M11 1996 c. 16; section 2 was amended by section 99 of and Part 1 of Schedule 16 to the Police Reform and Social Responsibility Act 2011 (c. 13).

M12 Section 2(6) was amended by section 18 of and paragraph 3 of Schedule 2 to the Children Act 2004 (c. 31), paragraph 95 of Schedule 37 to the Education Act 1996 (c. 56), and section 127 of the Greater London Authority Act 1999 (c. 29), and was partially repealed by section 180 of and Schedules 13 and 14 to the Local Government etc (Scotland) Act 1994 (c. 39) and Schedule 2 to the Fire and Rescue Services Act 2004 (c. 21).