Local Government (Superannuation) Regulations (Northern Ireland) 1992

Regulation A2(1)

SCHEDULE 1Glossary of Expressions

SCHEDULE 2Pensionable Employees

Regulation B1(2)

PART ISCHEDULED BODY

A scheduled body is a local authority as defined in Article 2 of the Order(35).

Regulation B1(3)(c)

PART IIWHOLE-TIME PENSIONABLE EMPLOYEES EMPLOYED IN A MANUAL CAPACITY

1.  The requirements to be satisfied in order that a whole-time manual worker employed by a scheduled body may be a pensionable employee by virtue of regulation B1(3)(c) are that—

(a)he became employed by that body as such a worker after ceasing to be employed in non-local government employment; and

(b)he has, not later than 12 months after the date on which he became employed by that body as such a worker, elected to become a pensionable employee by notice in writing given to that body.

2.  A notice under paragraph 1(b) must also contain a declaration by the worker that his pension rights under his non-local government scheme will be preserved or that he has applied, or will apply, for their transfer to the Committee.

3.  A person electing under paragraph 1(b) need not, before becoming a pensionable employee, make a further election under regulation B2.

Regulation B1(5)

PART IIIPERSONS EMPLOYED IN A QUALIFYING PART-TIME EMPLOYMENT

1.—(1) Subject to sub-paragraphs (2) to (5) and regulations B2 and B3, a person who is in a qualifying part-time employment is a pensionable employee in that employment.

(2) Subject to sub-paragraphs (3) and (4), a qualifying part-time employment is an employment under a scheduled body in which the contractual weeks are 35 or more and the contractual hours are 15 or more but fewer than 30.

(3) If a person is in two or more employments under one, or more than one, employing authority and—

(a)in each of the employments the contractual weeks are 35 or more and the contractual hours are fewer than 30; and

(b)the total of the contractual hours in all the employments is 15 or more,

then each of the employments is a qualifying part-time employment, but any election under regulations B2 or B4 or notification under regulation B3 must be made in respect of all of them.

(4) An employment is not a qualifying part-time employment if it is an employment in which the person is a manual worker, unless, subject to sub-paragraph (5), he has completed 12 months' continuous employment with the same body in which the contractual hours were 15 or more.

(5) An employment which would but for sub-paragraph (4) be a qualifying part-time employment becomes one if the employee—

(a)became employed by the body in question as a manual worker after ceasing to be employed in non-local government employment; and

(b)provides that body with a declaration in writing that his pension rights under his non-local government scheme will be preserved or that he has applied, or will apply, for their transfer to the Committee.

(6) If the contractual hours in the employment, or as the case may be the total of the contractual hours in all the qualifying part-time employments, of a person in relation to which an election under regulations B2 or B4 (or under paragraph 1(1) of Part II of Schedule 2 to the 1981 regulations before its amendment by the Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1991(36)) has effect fall below 15, the person shall continue to be a pensionable employee unless he gives a notification under regulation B3; but having given such a notification, a subsequent election to become a pensionable employee under regulation B4 shall not come into effect unless he is in respect of it in a qualifying part-time employment (or falls within some other description of pensionable employee in regulation B1).

2.  If a person who is in a part-time employment under a body mentioned in paragraph 1(2) was, immediately before the commencement of that employment, a pensionable employee in a whole-time employment under that body, he remains a pensionable employee in the part-time employment unless he gives a notification under regulation B3; but having given such a notification, a subsequent election to become a pensionable employee under regulation B4 shall not come into effect unless he is in respect of it in a qualifying part-time employment (or falls within some other description of pensionable employee in regulation B1).

3.  Where—

(a)at any time after 31st March 1974 a scheduled body decided that a person in a part-time employment under them was in that employment a pensionable employee; and

(b)he was not at that time a pensionable employee by virtue of the former regulations; and

(c)if Part II of Schedule 2 to the 1981 regulations had then been in force he could have made an election under paragraph 1(1), before its amendment by the Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1991,

he is to be treated as if that Part had then been in force and he had made such an election.

Regulations C4, C5 and D7

SCHEDULE 3Maximum Length of Additional Periods

1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which payment may be made under regulations C4 or C5 or which may be specified in a resolution under regulation D7 is

(2) Subject to sub-paragraphs (3) and (4), the appropriate time is the first day of the earliest period that the person is entitled to reckon as reckonable service in relation to his local government employment.

(3) Subject to sub-paragraph (4), in relation to a person who is entitled to reckon as reckonable service—

(a)any period of non-contributing service such as is mentioned in regulation 18(4) of the 1962 regulations (as originally enacted);

(b)any period of service or employment he was entitled to reckon for the purposes of the former regulations other than employment as a civil servant, a health service employee or as a person in teaching service; or

(c)any period reckonable by virtue of regulation J9(1)(a) or regulation 70(1)(a) of the 1981 regulations, unless the transfer value was paid by the scheme managers of a statutory scheme,

the appropriate time is the day on which he first became a contributory employee or, as the case may be, a pensionable employee, after the end of the period mentioned in (a), (b) or (c) above or the period of employment to which the transfer value relates, or of the last of such periods if there is more than one.

(4) Where, after the day mentioned in sub-paragraphs (2) or (3), the person entered an employment (other than an employment in which he was a contributory employee or, as the case may be, a pensionable employee, or an employment which he entered in such circumstances that a transfer value was payable in respect of him) and, on ceasing to hold that employment, became entitled to superannuation benefits, the appropriate time means the day on which the earliest service or period which he is entitled to reckon as reckonable service actually began.

2.—(1) In the case of a person who at the appropriate time was entitled to or had received superannuation benefits (including a return of contributions and any benefit by way of a lump sum payment) in respect of any local government employment or under any non-local government scheme, the number of years specified in column (2) of the Table in paragraph 1(1) is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that—

(a)the aggregate annual amount of—

(i)the actuarial value, expressed as an annuity payable to him, of those superannuation benefits; and

(ii)the part of his retirement pension attributable to reckonable service before attaining pensionable age; and

(iii)the actuarial value, expressed as an annuity payable to him, of the part of his retiring allowance attributable to such reckonable service,

will not exceed two-thirds of his pensionable remuneration, and

(b)the aggregate amount of—

(i)his retiring allowance; and

(ii)any lump sum comprised in those superannuation benefits,

will not exceed 120/80ths of his pensionable remuneration.

(2) For the purposes of this paragraph—

(a)it is to be assumed that the person will, until he attains pensionable age, continue in the same local government employment and on the same scale of remuneration as at the material date;

(b)any reckonable service on or after the material date is to be disregarded;

(c)the material date is the date of, as the case may be, the election under regulation C4 or C5 or the resolution under regulation D7;

(d)a person who, when a scheduled body passed a resolution in respect of him under regulation D7, had not become a pensionable employee in their employment is to be treated as if he had on the date of the resolution become such an employee on the scale of remuneration at which the employment was offered to him; and

(e)regard is to be had to any Inland Revenue advice as to the calculation of the value of the earlier benefits.

SCHEDULE 4Amount to be paid for Additional Period

Regulation C4

PART ILUMP SUM PAYMENT

1.  The amount to be paid by an employee who has made an election under regulation C4 is—

Regulation C5

PART IIPERIODICAL PAYMENTS

2.  The amount to be paid by way of additional contributions by an employee who has made an election under regulation C5 is—

3.—(1) For the purposes of paragraph 2, in relation to any additional contribution falling to be paid by an employee under regulation C5 his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under regulation C5(3)(a)) at the end of which the additional contribution falls to be paid.

(2) For the purposes of sub-paragraph (1)—

(a)an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty; and

(b)any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of a statutory entitlement shall be disregarded.

Regulation C9

SCHEDULE 5Payment to Avoid Reduction of Retiring Allowance

PART ILUMP SUM PAYMENT

1.  The amount to be paid by an employee who has under regulation C9 elected to make payment by a lump sum is—

2.  The amount is to be paid within one month after the date of the election.

PART IIINSTALMENTS

3.  The amount to be paid by an employee who has under regulation C9 elected to make payment by instalments is the amount he would have been required to pay under Part I if he had on the same date elected to make payment by a lump sum, increased by 5% for each complete year, and pro rata for any fraction of a year, during which under paragraph 4 instalments are due to be paid.

4.  The employee is to specify in his notice of election the date up to which instalments are to be paid, which may not be—

(a)later than his 65th birthday; or

(b)earlier than the date on which he would attain pensionable age.

5.  Instalments are to be of equal amounts and to be paid at such intervals as the Committee may determine, the first instalment being due to be paid not later than one month after the date of the election.

PART IIIADDITIONAL CONTRIBUTIONS

6.  The amount to be paid by way of additional contributions by an employee who has under regulation C9 elected to make payment in that manner is—

7.—(1) For the purposes of paragraph 6 in relation to any additional contribution falling to be paid by an employee his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under paragraph 9) at the end of which the additional contribution falls to be paid.

(2) For the purposes of sub-paragraph (1)—

(a)an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty; and

(b)any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

8.  An employee is to specify in his notice of election the birthday (“the specified birthday”) up to which additional contributions are to be paid, which may be—

(a)his 65th birthday; or

(b)any earlier birthday falling on or after the date on which he would attain pensionable age.

9.  Additional contributions are to be paid, at such intervals as the Committee may determine, from the employee’s birthday next following the date of the election.

PART IVUNCOMPLETED PAYMENTS

10.  This Part applies where an employee has under regulation C9 elected to make payment by instalments or by way of additional contributions and has commenced payment, but before, as the case may be—

(a)the date specified under paragraph 4; or

(b)the birthday specified under paragraph 8,

a relevant event occurs.

11.  The relevant events are—

(a)the discontinuance of payment under regulation C9(11); and

(b)where there has been no such discontinuance of payment—

(i)the employee’s ceasing to hold his employment; and

(ii)the death of the employee while in local government employment.

12.  Where the relevant event is the discontinuance of payment under regulation C9(11), the period of reckonable service in respect of which the election was made is to be treated as having been—

13.  Where the relevant event is—

(a)the death of the employee; or

(b)his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,

he is to be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

14.—(1) Where the relevant event is the employee’s ceasing to hold his employment and—

(a)condition (a) or (b) in regulation E2(3) is satisfied; and

(b)the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C9; and

(c)he gives notice in writing for the purpose to the Committee within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the fund within the period specified in sub-paragraph (2) an amount calculated by the fund’s actuary to represent the capital value of the instalments or additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with Part II or, as the case may be, Part III.

(2) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the Committee of the amount calculated as mentioned in that sub-paragraph.

(3) The Committee may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

15.—(1) Where the relevant event is the employee’s ceasing to hold his employment and neither paragraph 13(b) or paragraph 14 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 12 (discontinuance of payment) had applied.

(2) This sub-paragraph applies where the employee—

(a)elected under regulation C9 to make payment by way of additional contributions; and

(b)has within 12 months after ceasing to hold his employment again entered local government employment, without having—

(i)become entitled in relation to the first employment to the payment of any benefit; or

(ii)elected to receive a payment under regulation C15(6) (return of contributions); or

(iii)made a request for earlier payment under regulation C15(11); and

(c)has not made an election for the purposes of regulation E2(8)(c) (retention of right to preserved benefits); and

(d)within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

(3) Where sub-paragraph (2) applies, the election under regulation C9 continues to have effect as if the relevant event had not occurred.

Regulation C11

SCHEDULE 6Further Additional Contributions

1.—(1) An election to pay contributions under regulation C11 shall be made by notice given in writing to the pensionable employee’s employing authority, and shall specify—

(a)the amount of the additional contributions which are to be paid, expressed either as a percentage of his remuneration or as a sum payable at the times mentioned in sub-paragraph (2); and

(b)the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.

(2) The additional contributions shall be payable on the pensionable employee’s usual pay day, and for that purpose shall be deductible by the employing authority, or be otherwise recoverable by the Committee, under regulation C14.

2.  With respect to any election under paragraph 1—

(a)the Committee may require, before any contributions are first made pursuant to the notice given under paragraph 1(1), that (until discontinued) the amount of the additional contributions payable in any tax year shall be not less than the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations (Northern Ireland) 1987(37);

(b)the amount of the additional contributions payable in any tax year shall, when aggregated with the amount of any other contributions payable under these regulations, not exceed the amount allowed to be deducted under section 592(7) and (8) of the Act of 1988;

(c)subject to paragraphs (a) and (b), the pensionable employee may at any time elect by notice given in writing to his employing authority to vary his additional contributions (both as to the amount and as to the proportion of those he is to continue to pay which are to be used to provide benefits payable on death) or to discontinue those contributions; and

(d)no additional contributions shall be payable with respect to periods during which the person contributing is not a pensionable employee under these regulations, or (subject to paragraph 6) with respect to any period after he ceases to be employed by the employing authority to which notice was given under paragraph 1(1).

3.—(1) Where a notice under paragraphs 1(1) or 2(c) specifies that all or part of the additional contributions are to be used to provide benefits payable in the event of death, the Committee shall make arrangements, for the provision of those benefits under a pension policy with respect to which the Committee are to make payments to the insurance company with which the policy is entered into of the same amounts as the contributions to be so used within one month of the day on which they are payable by the pensionable employee under paragraph 1(2).

(2) The policy shall make provision for the matters mentioned in paragraph 2, and for the arrangements mentioned in paragraph 6 in the event of a change of employment by the pensionable employee.

4.—(1) The Committee shall invest any additional contributions which are not to be used to provide benefits payable in the event of death with a relevant body.

(2) Subject to sub-paragraph (3) and paragraph 6, upon the pensionable employee ceasing to be employed by the employing authority to which notice was given under paragraph 1(1), the Committee shall as soon as reasonably practicable apply the accumulated amount of the contributions invested as mentioned in sub-paragraph (1) to the provision of additional pension benefits under a pension policy.

(3) If the pensionable employee dies before such a policy is entered into the accumulated amount shall be payable to his personal representatives.

5.—(1) As soon as an employing authority receive a notice under paragraph 1(1) or 2(c) they shall forward it to the Committee.

(2) The Committee shall give effect to a notice under paragraph 1(1) or 2(c) as soon as reasonably practicable, and in any event—

(a)in the case of a notice under paragraph 1(1), so that the pensionable employee may begin to pay his additional contributions under paragraph 1(2) within 6 months of him giving that notice; and

(b)in the case of a notice under paragraph 2(c), so that the pensionable employee may pay his contributions at the varied amount or proportions, or cease to pay his contributions (as the case may be), within 3 months of him giving that notice.

(3) The benefits under a pension policy entered into under paragraph 3(1) or 4(2) shall be money purchase benefits the value of which is reasonable having regard to the amount of the contributions paid and which (subject to that) are of a similar class as the benefits which are payable under Part E and payable in similar circumstances to those in which such benefits are payable, save that there need be no requirement in the policy that the pensionable employee should be able to reckon any particular length of reckonable or qualifying service in order for the benefits to be payable.

(4) Before entering into such a policy, the Committee shall consult the pensionable employee and shall give effect, so far as is practicable and subject to sub-paragraph (3), to his wishes with respect to the benefits to be provided under it.

6.—(1) If, after ceasing to be employed by the employing authority to which notice was given under paragraph 1(1), the pensionable employee within one month and one day of the cessation enters a new employment in which he is also a pensionable employee and was making payments of additional contributions up to the date of cessation, he may elect by notice given in writing to his new employing authority before or within one month of beginning the new employment that his election to pay contributions under regulation C11 should continue to have effect.

(2) In the event of an election under sub-paragraph (1)—

(a)as soon as the new employing authority receive the notice of election they shall forward it to the Committee in relation to the new employment;

(b)no payment of additional contributions shall be made with respect to the period (if any) between the two employments, but subject to that the pensionable employee shall, with effect from the pay day next after the day notice was given under sub-paragraph (1), make payments of additional contributions in his new employment under his notice under paragraph 1(1) as from time to time varied (or subsequently discontinued) under paragraph 2(c);

(c)the Committee shall continue to invest all additional contributions paid by him not specified to be used to provide benefits payable in the event of death in the manner mentioned in paragraph 4(1) and apply any continuing additional contributions which are so specified towards the pension policy mentioned in paragraph 3(1); and

(d)paragraphs 4(2) and 6 shall have effect in relation to a cessation of the new employment as if the new employment were the one in relation to which notice was given under paragraph 1(1).

7.  Paragraph 2(d) shall not preclude a pensionable employee who has again become employed by a scheduled body (and has not elected under paragraph 6(1)) making a fresh election by notice under paragraph 1(2) in relation to his new employment.

8.—(1) If the benefits payable to a person in consequence of the payment of contributions under regulation C11, when aggregated with the other benefits payable to him under these regulations, exceed the maximum benefits payable if the occupational pension scheme or schemes represented by these regulations were to expect to continue to qualify as exempt approved schemes for the purposes of Chapter I of Part XIV of the Act of 1988, the benefits payable under Part E shall be reduced so far as is necessary to secure that those maximum benefits are not exceeded.

(2) Before reducing any benefits under sub-paragraph (1), the Committee shall consult the Commissioners of Inland Revenue.

9.—(1) Regulations C15 to C17 (return of contributions) and P2 (management of the fund) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C11.

(2) The making of contributions under regulation C11, and any rights or liabilities arising under a pension policy entered into under paragraphs 3(1) or 4(2), shall be left out of account in calculating the amount of a transfer value payable under Part J and Parts M (forfeiture etc.) and N (decisions and appeals) do not apply in relation to benefits under such a policy.

10.  In this Schedule—

• “insurance company” means—

  (a)

  a person authorised under section 3 or 4 of the Insurance Companies Act 1982(38) to carry on long term business and acting through a branch or agency in the United Kingdom; or

  (b)

  a society registered as a friendly society under the Friendly Societies Act 1974(39) or the Friendly Societies Act (Northern Ireland) 1970(40);

• “money purchase benefits” has the same meaning as in the Social Security (Northern Ireland) Order 1986(41);

• “pension policy” means a contract entered into on behalf of the pensionable employee by the Committee with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Part E; and

• “relevant body” means—

  (a)

  a person for the time being operating a scheme which is an approvedscheme for the purposes of Chapter I of Part XIV of the Act of 1988, and which provides benefits in relation to people who have paid contributions to it which are in addition to those provided in relation to those people under an occupational pension scheme; or

  (b)

  a building society within the meaning of the Building Societies Act 1986(42).

Regulation C18

SCHEDULE 7Limitation of Payments under Part C

If the amount payable by a pensionable employee by way of additional contributions in pursuance of a consent given under regulation 43 of the 1981 regulations or an election made under regulations C5 or C9 or the amount of an instalment payable in pursuance of an election under regulation C9, as the case may be, when aggregated with—

(a)any other amounts payable by him under any of those regulations in addition to the first-mentioned amount; and

(b)the amount payable by him by way of contributions under regulation C1,

exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum calculated by the Government Actuary to represent the capital value of the excess.

Regulation D5

SCHEDULE 8Uncompleted Payment of Additional Contributions

1.  This Schedule applies where an employee has made an election under regulation C5 (periodical payments to increase reckonable service) and has commenced payment, but before he attains pensionable age a relevant event occurs and any payment made to him under regulation C15 (return of contributions) does not include the amount already paid by him under regulation C5(3).

2.  The relevant events are—

(a)the discontinuance of payment under regulation C5(5); and

(b)where there has been no such discontinuance of payment—

(i)the employee’s ceasing to hold his employment; and

(ii)the death of the employee while in local government employment.

3.  Where the relevant event is the discontinuance of payment under regulation C5(5), the employee is entitled to reckon as reckonable service an additional period of—

4.  Where the relevant event is—

(a)the death of the employee; or

(b)his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body.

he is to be treated as having completed payment in accordance with regulation C5(3).

5.—(1) Where the relevant event is the employee’s ceasing to hold his employment and—

(a)condition (a) or (b) in regulation E2(3) is satisfied; and

(b)the last day of his employment is not less than 12 months after the date of receipt of his notice of election under regulation C5; and

(c)he gives notice in writing for the purpose to the Committee within the period of 3 months beginning on the day after the last day of his employment,

he may pay to the fund within the period specified in sub-paragraph (3) an amount calculated by the fund’s actuary to represent the capital value of the additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with regulation C5(3).

(2) The Committee may accept a notice given under sub-paragraph (1)(c) notwithstanding that sub-paragraph (1)(b) is not satisfied.

(3) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the Committee of the amount calculated as mentioned in that sub-paragraph.

6.—(1) Where the relevant event is the employee’s ceasing to hold his employment and neither paragraph 4(b) nor paragraph 5 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 3 (discontinuance of payment) had applied.

(2) This sub-paragraph applies where the employee—

(a)has within 12 months after ceasing to hold his employment again entered local government employment, without having—

(i)become entitled in relation to the first employment to the payment of any benefit; or

(ii)received any payment under regulation C15(6) (return of contributions) which includes the amount already paid by him under regulation C5(3); or

(iii)made a request for earlier payment under regulation C15(11); and

(b)has not made an election for the purposes of regulation E2(8)(c) (retention of right to preserved benefits); and

(c)within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.

(3) Where sub-paragraph (2) applies, the election under regulation C5 continues to have effect as if the relevant event had not occurred.

Regulation E3(9)

SCHEDULE 9Additional Reckonable Service for Ill-health

1.—(1) This Schedule applies for the calculation of the additional period which a person is to be treated as being entitled to reckon as reckonable service where regulation E3(9) applies.

(2) For the purposes of this Schedule—

(a)a person’s relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service under regulation 43 of the 1981 regulations or the corresponding provisions of the former regulations; and

(b)a person’s relevant reckonable service is the total of—

(i)any relevant service which became reckonable service by virtue of regulation 39 of the 1981 regulations; and

(ii)any subsequent reckonable service except additional periods purchased by lump sum or additional contributions.

2.—(1) Subject to sub-paragraph (2) and paragraph 3, the additional period is the period specified in column (2) of the Table appropriate to the length of the person’s relevant reckonable service.

(2) The additional period is not to exceed the period by which the person’s reckonable service would have been increased if he had continued in the employment which he has ceased to hold—

(a)until he attained the age of 65 years; or

(b)until his reckonable service amounted to 40 years,

whichever would have occurred first.

3.—(1) This paragraph applies where before entering the employment which he has ceased to hold the person had, on ceasing to hold a previous employment, become entitled to benefits under regulation E2(1)(b)(i) or under regulation 9(1)(a)(i) of the 1962 regulations.

(2) Where this paragraph applies, the additional period shall be (A − B) or zero, whichever is the greater, where—

• A is the additional period to which the person would be entitled under paragraph 2 if his relevant reckonable service included his relevant reckonable service or, as the case may be, his relevant service in relation to the previous employment; and

• B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(9) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.

(3) For the purposes of sub-paragraph (2), where the person’s retirement pension in respect of the previous employment was calculated under the proviso to regulation 10(1) of the 1962 regulations before the amendment of those regulations by the Local Government (Superannuation) (Amendment) (No. 2) Regulations (Northern Ireland) 1973(43) his relevant service shall be deemed to have been increased by either the period by which its length fell short of 20 years, or by the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years, as the case may be.

Regulations C7 and D13

SCHEDULE 10Payment for Additional Reckonable Service of Part-time Employees

Regulation C7(9)

PART IAMOUNT TO BE PAID FOR ADDITIONAL PERIOD

1.  The amount payable by an eligible person or his widow or widower under regulation C7(9) is—

2.  In paragraph 1—

(a)the annual rate of remuneration shall be ascertained in accordance with paragraph (a)(i) to (v) in the definition of C in Part V of Schedule 16 and if regulation C1(3) applies as if his remuneration had not been reduced;

(b)“the relevant date” means—

(i)31st March 1986 or, if earlier, the day before the eligible person first became a pensionable employee; or

(ii)if on that date he was not employed by an employing authority, the last date before that date on which he was in such an employment;

(c)“qualifying service” means service which the eligible person became entitled (or in the circumstances described in regulation C7(2) would have become entitled) to reckon as qualifying service by virtue of regulation D12.

Regulation D13

PART IICALCULATION OF ADDITIONAL PERIOD

3.  Where payment of the sum payable under regulation C7(9) has been completed, the eligible person is entitled under regulation D13 to reckon as whole-time reckonable service an additional period calculated in accordance with the formula—

4.  A person who discontinues payment under regulation C7(20) shall be entitled to reckon under regulation D13 as whole-time reckonable service an additional period calculated as—

5.  Paragraphs 6 to 8 apply where a person has begun to make payments under regulation C7(15) but ceases to be a pensionable employee before he has completed payment of the sum payable by him under regulation C7(9).

6.  A pensionable employee who dies, or ceases to hold his employment by reason of permanent ill-health or infirmity of mind or body, shall be treated as having completed payment of that sum.

7.  Subject to paragraph 8, a person who ceases to be a pensionable employee for any other reason shall be entitled to reckon under regulation D13 as whole-time reckonable service an additional period calculated as—

8.  A person to whom paragraph 7 applies by reason of his ceasing to be employed by a scheduled body may, within one month after the date on which he ceases to be a pensionable employee, pay to the Committee the capital sum equal to the total of the instalments remaining unpaid, and he shall then be treated as having completed payment.

Regulation E3(11)

SCHEDULE 11Reduction of Benefits on Early Payment

Where regulation E3(11) applies, benefits are reduced by the percentage shown in the appropriate column of the Table opposite the period remaining from the date from which the person became entitled to receive benefits to the attainment of pensionable age; and where the period remaining is not an exact number of years the necessary interpolations are to be made in the Table.

Regulation E17

SCHEDULE 12Surrender of Part of Retirement Pension

PART ILIMITS ON AMOUNT SURRENDERED

1.—(1) The part of the retirement pension surrendered on any occasion—

(a)must be an exact number of pounds; and

(b)must secure for the beneficiary a pension of at least £39 per annum.

(2) The surrendered part must not, together with any parts previously surrendered—

(a)exceed the lower of—

(i)the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary; and

(ii)one third of the retirement pension; or

(b)where the person’s local government employment is or was contracted-out employment, be of an amount which would result in the retirement pension—

(i)becoming payable at an annual rate less than that obtained by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment; or

(ii)being, but for regulation E1(3), less than his guaranteed minimum if any.

2.  Where the person falls within regulation E17(2)(b), references in paragraph 1 to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.

PART IIPROCEDURE

3.  Upon a person’s first becoming eligible to notify his wish to surrender part of his retirement pension the employing authority shall send him a notice stating that provision has been made by these regulations for the surrender of part of a retirement pension to a spouse or dependant and informing the person to whom the notice is addressed that he may on application to the authority obtain further information on the subject.

4.  Where a person wishes to make a surrender he may—

(a)in the case of a pensionable employee who on ceasing to hold his employment becomes entitled to a retirement pension (in this Schedule referred to as “a retiring employee”) not more than 2 months before or within one month after the date on which he ceases to be employed; and

(b)in the case of a pensionable employee who would, if he were to retire from his employment, become entitled to a retirement pension (in this Schedule referred to as “a continuing employee”), within 2 months before or at any time after becoming a continuing employee and while he is still employed,

notify his desire to surrender a part of that retirement pension by completing the form provided for the purpose, and sending it, together with a copy thereof, to the employing authority, and they shall transmit the original to the Committee.

Provided that where the Committee are satisfied that it has not been reasonably practicable for a retiring employee to notify his desire to surrender a part of a retirement pension within the time limit imposed by sub-paragraph (a) owing to circumstances beyond his control, they may at their discretion extend that limit to a date not more than 6 months after the date on which he ceases to be employed.

5.  On receipt by the Committee of a notification given by a person under paragraph 4 the Committee shall—

(a)forthwith arrange for the person to be examined by a registered medical practitioner nominated by them and for a report to be given to them by the practitioner stating whether, in his opinion, the person is in good health, regard being had to his age; and if the opinion stated in such report is that the person is not in good health, the Committee shall notify him accordingly and offer him an opportunity of a further examination by some other registered medical practitioner nominated by them with a view to that practitioner reporting to them on the state of the person’s health;

(b)require the person to furnish at his own expense—

(i)a certificate of his birth, except where the date of birth has been duly recorded by the authority and is not disputed;

(ii)in respect of a beneficiary who is the person’s spouse, a birth certificate and a marriage certificate;

(iii)in respect of a beneficiary who is a dependant, a birth certificate and such evidence as may be appropriate to prove dependency,

and any other information or evidence which the Committee consider necessary.

Provided that if for any reason a birth or marriage certificate cannot be supplied, the Committee may accept such other evidence of birth or marriage as they think fit in order to determine the age or the question of marriage of the person concerned, as the case may be.

6.  Any fee payable to a practitioner in respect of an examination and report under paragraph 5 shall be paid by the person examined at the time of the examination.

7.—(1) Subject to the provisions of this Schedule, unless the Committee are of opinion, on consideration of a report obtained by them under paragraph 5, that the person to whom the report relates is not in good health or they are of opinion that the evidence produced in regard to marriage or dependency is not satisfactory, they shall allow the surrender of such part of the retirement pension as is specified in the person’s notification and as is in conformity with this Schedule and shall grant to the beneficiary named in the notification a pension, payable in the event of the beneficiary’s surviving the person and to be calculated in accordance with regulation E17(4).

Provided that a decision by the Committee to allow a surrender by a retiring employee shall not be made before the date on which he ceases to be employed and a decision by the Committee to allow a surrender by a continuing employee shall not be made before the date on which he becomes such an employee.

(2) Notwithstanding anything in sub-paragraph (1), the Committee shall, if they are dissatisfied with the evidence of marriage, but are nevertheless satisfied on the evidence already before them or, after making such further enquiries as they think necessary, that a person named as spouse in the notification given under paragraph 4 is a dependant of the person who gave the notification, treat the notification as if the person named therein as spouse has been named as a dependant of the person giving the notification.

(3) As soon as is reasonably practicable after coming to a decision in regard to a notification given by a person, the Committee shall notify him that they have allowed a surrender in favour of the person named in his notification or that they have decided not to allow a surrender of any part of the retirement pension, as the case may be, and if the Committee have allowed a surrender they shall also furnish him with a statement as to the amount of the pension to which the beneficiary may become entitled after his death and, if the person who gave the notification under paragraph 4 is a retiring employee, with a statement as to the amount of the reduced retirement pension to which he is entitled.

(4) A notification of a decision not to allow a surrender shall state the grounds for the decision.

(5) A notification sent to an employee in pursuance of sub-paragraph (3) shall, if it has been posted in a prepaid envelope addressed to the employee by the Committee, be deemed to have been received by the employee at the time at which a letter would be delivered in the ordinary course of post.

8.  A person who has given a notification of his desire to surrender a part of his retirement pension under paragraph 4 may cancel or amend the notification by a notice in writing addressed to the employing authority at any time before he has received notification from the Committee that his surrender has been allowed.

9.—(1) A notification given by a person under paragraph 4 shall become null and void if—

(a)the beneficiary dies before the person receives notification from the Committee that his surrender has been allowed; or

(b)the person dies at any time before midnight on the day on which the Committee decide to allow the surrender.

(2) Subject as aforesaid, a surrender allowed in pursuance of a notification given by a person shall have effect as from the date on which the person ceases to hold his employment.

Regulation F2(1)

SCHEDULE 13Women’s Services

1.  Member of Queen Alexandra’s Royal Naval Nursing Service or any reserve thereof.

2.  Member of the Women’s Royal Naval Service.

3.  Woman medical or dental practitioner serving in the Royal Navy or any Naval reserve.

4.  Member of Queen Alexandra’s Imperial Military Nursing Service or any reserve thereof or of Queen Alexandra’s Royal Army Nursing Corps or any reserve thereof.

5.  Member of the Territorial Army Nursing Service or any reserve thereof.

6.  Member of the Auxiliary Territorial Service.

7.  Woman employed with the Royal Army Medical Corps or the Army Dental Corps with relative rank as an officer.

8.  Member of Princess Mary’s Royal Air Force Nursing Service or any reserve thereof.

9.  Member of the Women’s Auxiliary Air Force.

10.  Woman employed with the Medical Branch or the Dental Branch of the Royal Air Force with relative rank as an officer.

11.  Member of the Voluntary Aid Detachments employed under the Admiralty, Army Council or Air Council.

Regulations J3(3), F3(10), F6(2), (4), (5) and (6)

SCHEDULE 14Public Service Schemes

PART I

1.  Regulations from time to time in force under the Police Pensions Act 1948(44) or the Police Pensions Act 1976(45).

2.  Orders and regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949(46) or section 25 of the Police Act (Northern Ireland) 1970(47).

3.  The Firemen’s Pension Scheme brought into operation under section 26 of the Fire Services Act 1947(48), as in force from time to time.

4.  Orders from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950(49) (“the Act of 1950”) or section 17 of the Fire Services Act (Northern Ireland) 1969(50) (“the Act of 1969”) and schemes from time to time in force under section 13 of the Act of 1950 or section 26 of the Act of 1969.

PART II

5.  The Teachers' (Superannuation) Act 1925(51) and rules from time to time in force under that Act, a Teachers' Superannuation Scheme within the meaning of section 145(47) of the Education (Scotland) Act 1962(52), and regulations from time to time in force under section 102 of that Act or under the Teachers' Superannuation Act 1965(53), the Teachers' Superannuation Act 1967(54), the Teachers' Superannuation (Scotland) Act 1968(55) or section 9 of the Act of 1972.

6.  A 1923 Act scheme within the meaning of the Teachers' (Superannuation) Act (Northern Ireland) 1950(56) and regulations from time to time in force under the Teachers' Superannuation Acts (Northern Ireland) 1950 to 1967(57) or Article 11 of the Order.

PART III

7.  Provisions of or under the Local Government Superannuation Act 1937(58) the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in England.

8.  Provisions of or under the Local Government Superannuation (Scotland) Act 1937(59), the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in Scotland.

9.  Regulations from time to time in force under section 67 of the National Health Service Act 1946(60), section 66 of the National Health Service (Scotland) Act 1947(61) or section 10 of the Act of 1972.

10.  Regulations from time to time in force under section 61 of the Health Services (Northern Ireland) Act 1948(62) or Article 12 of the Order.

Regulation G1

SCHEDULE 15Modifications to the Regulations in their Application to Special Cases

PART IEXISTING OFFICERS

1.  In the case of an existing officer who elected under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme to avail himself of the benefits of those regulations or that Scheme and who has remained since 1st April 1950 a pensionable employee without a break in employment of 12 months or more, regulation C1(2) shall have effect as if for the amounts equal to 5% and 6% mentioned therein there shall be substituted an amount equal to 3%.

2.  In determining whether any person to whom paragraph 1 applies has had such a break in employment as is mentioned therein no account shall be taken of any period during which he was in temporary employment undertaken by him with the consent of the employing authority obtained in writing before the date on which he ceased to be a pensionable employee in their employment, if after ceasing to hold the temporary employment and without in the meantime having entered any other employment, the person again became a pensionable employee in the employment of that employing authority.

3.  Regulation C1(4) shall not apply.

4.—(1) Subject to sub-paragraphs (2) and (3), in the case of an existing officer who elected under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme to avail himself of the benefits of those regulations or that Scheme, the amount of any retiring allowance payable to him under regulation E3 shall be increased by ½% in respect of each year of reckonable service and ¼% in respect of each year of non-contributing service reckonable in respect of any period prior to 1st April 1950.

(2) Where the whole of the retiring allowance payable to the existing officer in respect of any such period as is mentioned in sub-paragraph (1) falls to be reduced in accordance with regulation E3(4) or (5), 1½% shall be substituted for ½% in respect of each year of reckonable service and shall be substituted for ¼% in respect of each year of non-contributing service.

(3) Where only part of the retiring allowance falls to be reduced in accordance with regulation E3(4) or (5), the amount of the retiring allowance shall be increased by a sum equal to the sum by which the retiring allowance would have been increased if the whole of that allowance had been reduced in the manner aforesaid.

5.  For the purposes of paragraph 4, any period reckonable as service by virtue of regulation F6(1) shall be deemed to be reckonable service prior to 1st April 1950.

6.  Regulation E26(1)(a) shall not apply to any person to whom paragraph 1 applies.

7.  Regulation E19(2)(a) shall have effect as if after the words “40 years” there were inserted the words ‘or, in the case of an existing officer who is not a pensionable employee to whom regulation 50 of the 1981 regulations applied, and who, before attaining the age of 65 years, has become entitled to reckon 45 years as reckonable service in relation to the employment, the day preceding the date on which he attained that age’.

8.  In this Part, non-contributing service shall be calculated by deducting from an existing officer’s service all completed years of his reckonable service and if his non-contributing service as so calculated includes a fraction of a year, that fraction shall, if it amounts to or exceeds 6 months, be treated as a year and in any other case shall be disregarded.

9.  Regulation F3(8) shall have effect as if after the word “disregarding” there were inserted the words “, except in the case of existing officers to whom paragraph 1 of Schedule 15 applies,”.

10.  Regulation F6(15)(b)(i) shall not apply.

11.  In the case of an existing officer who under regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme availed himself of the benefits of those regulations or that Scheme and who has remained since 1st July 1950 a pensionable employee without a break in employment of 12 months or more, regulations F5(2)(c) and F6(1)(a), (12), (14) and (15)(a) shall have effect as if for the words “47%” mentioned therein there were substituted the words “50%”.

Regulation G4

PART IICERTAIN FEMALE NURSES, PHYSIOTHERAPISTS, MIDWIVES AND HEALTH VISITORS

1.  Regulation B1(8) shall have effect as if—

(a)in sub-paragraph (e) after the words “65 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 60 years,”;

(b)in sub-paragraph (f) after the words “65 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 60 years”;

(c)in sub-paragraph (g) after the words “70 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 65 years”.

2.  Regulation E2(1)(a) and (d) shall have effect as if for the age of “60 years” there were inserted the age of “55 years”.

3.  Regulation E26(1) shall have effect as if after the words “60 years” there were inserted the words “or, in the case of a pensionable employee to whom regulation 50 of the 1981 regulations applied, the age of 55 years,”.

Regulations J2 to J4, J8 and J14

SCHEDULE 16Calculation of Transfer Values

PART I

1.  The transfer value payable under regulation J2, J3(1) or J14 in respect of any person is an amount equal to—

(1) the aggregate of the sums calculated in accordance with paragraph 2 in respect of his accrued pension, accrued retiring allowance, and if the person is a man, his accrued widow’s pension, less—

(a)a sum (calculated in accordance with paragraph 2) in respect of accrued modification; and

(b)any additional contributory payments remaining unpaid when he ceased to be employed in his local government employment; and

(c)in the case of a person who is entitled or prospectively entitled to a guaranteed minimum pension under these regulations when he ceases to be employed in his local government employment and who has made a request under regulation J2, a sum (calculated in accordance with paragraph 2) in respect of the pensions increase liability on his guaranteed minimum pension; and

(d)in the case of a person in relation to whom, when he ceases to be employed in local government employment—

(i)a contributions equivalent premium is paid under Article 44 of the Pensions Order; and

(ii)a limited revaluation premium is paid under Article 47 of that Order otherwise than by the scheme managers of his approved non-local government scheme; or

(iii)a transfer premium paid under Article 46A(63) of that Order,

• a sum equal to the amount of the premium or premiums;

together with—

(2) compound interest calculated in accordance with regulation J7 in respect of the period beginning immediately after the date on which the person ceased to be employed in his local government employment and ending with the date on which the transfer value is paid (but no interest is to be included in the transfer value if that period is less than 6 months).

2.—(1) The sums in respect of accrued pension, accrued retiring allowance and accrued modification shall be calculated by multiplying the accrued pension by the pension factor, the accrued retiring allowance by the retiring allowance factor and the accrued modification by the modification factor, such factors being the factors in the appropriate Table in Part II where regulation J14 applies and Part III where regulation J2 or J3(1) applies which are applicable to the person’s age when he ceased to be employed in his local government employment.

(2) The sum in respect of accrued widow’s pension shall be calculated by multiplying the accrued widow’s pension by 2.4 where regulation J14 applies and by 4 where regulation J2 or J3(1) applies.

(3) The sum in respect of the pensions increase liability on a person’s guaranteed minimum pension shall be calculated by multiplying the annual equivalent of his guaranteed minimum in relation to his retirement pension in connection with his local government employment by the pensions increase liability factor in the appropriate Table in Part IV which is applicable in relation to his age when he ceased to be employed in local government employment.

(4) The guaranteed minimum shall be calculated in accordance with Article 37 of the Pensions Order (except that paragraphs (7) and (8) shall be ignored) by reference to the regulations applying in relation to that section, and the orders in force under Article 23 of that Order, when the person ceased to be employed in his local government employment, and the annual equivalent of his guaranteed minimum shall be calculated by multiplying the guaranteed minimum by 52.18.

3.  In this Schedule—

“accrued pension” means the annual retirement pension (however named) to which, having regard to regulations E1(3) and E28(2) and apart from any reduction falling to be made to that pension in connection with a retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation or graduated retirement benefit under section 35 of the Insurance Act or corresponding provisions of earlier legislation, the person would have become entitled if, on the date when he ceased to be employed in his local government employment—

“accrued retiring allowance” means the lump sum retiring allowance (however named) to which the person would have become entitled if, on the date when he ceased to be employed in his local government employment—

“accrued widow’s pension” means the annual widow’s long-term pension (however named) which, after any initial period during which it might not have been payable, would have been payable in respect of the person if, on the date when he ceased to be employed in his local government employment—

“accrued modification” means the amount by which the accrued pension would be reduced in connection with the retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation and graduated retirement benefit under section 35 of the Insurance Act or corresponding provisions of earlier legislation.

PART II

PART III

PART IV

Regulations J4(2) and J8(5)

PART V

The additional transfer value payable under regulation J3(2) and the transfer value that may be accepted where regulation J8(5) applies is in each case

Regulation J9(1)(a)

SCHEDULE 17Calculation of reckonable service to be credited under regulation J9(1)(a)

1.  Subject to the provisions of this Schedule the period which a person is entitled to reckon as reckonable service by virtue of regulation J9(1)(a) is a period equal to the period of reckonable service which would enable the Committee to pay under regulation J2 a transfer value (calculated in accordance with Schedule 16)—

(a)of the amount which the Committee accepted in respect of him under regulation J8; or

(b)where—

(i)the person became employed in his local government employment after 4th April 1983; and

(ii)a limited revaluation premium was paid under Article 47 of the Pensions Order and has been repaid to the Committee by the Department of Health and Social Services,

of the total of the amount mentioned in sub-paragraph (a) and the amount of the premium.

2.  For the purposes of paragraph 1—

(1) in the case of a person who was subject in his non-local government employment to a statutory scheme or to any other scheme which is for the time being treated by the Department as a statutory scheme for the purposes of this Schedule—

(a)the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and to the rate of his pensionable pay, used in the calculation of the transfer value accepted;

(b)where in that calculation an amount of a person’s pay has been disregarded in connection with a retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation, the pensionable pay is to be increased by that amount; and

(c)any sum representing interest included in the transfer value accepted is to be ignored;

(2) in the case of a person who was subject in his non-local government employment to any other scheme—

(a)if he became employed in his local government employment before22nd April 1975—

(i)the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on 1st April 1972, or, if later, on the date when he became employed in his local government employment (here referred to as the “relevant date”); and

(ii)the sum to be used as the amount of the transfer value shall be the sum notified to the Committee by the scheme managers as the sum which the Committee would have received in respect of the person had the transfer value been calculated and paid on the relevant date;

(b)if he became employed in his local government employment on or after 22nd April 1975, the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on the date when he became employed in his local government employment, if the transfer value in respect of him is received by the Committee more than one year after he became employed in his local government employment, on the date on which the transfer value is received;

(c)any sum representing interest which is included in the transfer value accepted is to be taken into account;

(3) the accrued pension in respect of the period last mentioned in paragraph 1 shall be deemed—

(a)where the person is such a person as is mentioned in regulation J11, to be subject to that regulation, and paragraph (2) of that regulation shall have effect for this purpose as if at the end there were added the words—

“; and

(c)at the end of regulation 53(2)(e) of the 1981 regulations, there had been added the words “and a proportionate amount in respect of part of a year of such service”;”;

(b)where the person is such a person as is mentioned in regulation J12, to be subject to that regulation;

(4) where—

(a)the pensionable pay mentioned in sub-paragraph (1) relates to a period of part-time employment, the pensionable pay for that period shall be deemed to be the pensionable pay by reference to which the transfer value accepted would have been calculated had the person during that period been in a single comparable whole-time employment;

(b)the remuneration mentioned in sub-paragraph (2) relates to part-time employment, the annual rate of remuneration on the relevant date shall be deemed to be the annual rate of remuneration notified to the Committee by his local government employer as the remuneration which would have been paid in respect of a single comparable whole-time employment;

(5) in applying Schedule 16 in accordance with paragraph 1 of this Schedule in relation to a person who ceased to be employed in his non-local government employment on or after 6th April 1978 and whose non-local government employment was not contracted-out employment for the purposes of the Pensions Order, paragraphs 1(1)(c), 2(3) and (4) of Schedule 16 shall be ignored.

Regulation J14

SCHEDULE 18Fund apportionment where 100 or more transfer their pension rights under regulation J14

PART I

1.  This Part applies if the fund is to be apportioned under regulation J14(6) and all of the transfers under the transfer scheme are to take place on the same day.

2.  The Committee shall obtain a report from the fund’s actuary specifying the apportionment fraction to be applied in apportioning the fund together with details of the calculation.

3.  The apportionment fraction is—

4.  The relevant date is the date on which those transferring their pension rights become subject to the approved non-local government scheme.

5.  The accrued actuarial liabilities of the fund are the actual and potential liabilities of the fund in connection with any service or employment before the relevant date and, for this purpose, it is to be assumed that the liabilities which relate to those transferring their pension rights remain liabilities of the fund notwithstanding regulation J14(8).

6.  The transferable assets of the fund are the assets which belong to the fund at the relevant date.

7.  The values of items D and E are to be agreed by the fund’s actuary and the actuary of the non-local government scheme or, if they are unable to agree, they are to be determined by an actuary appointed by the Department.

8.  Subject to paragraph 7, valuations are to be made by the fund’s actuary.

9.  Where more than one approved non-local government scheme is involved, separate apportionment fractions shall be specified in the actuary’s report for the different schemes.

10.  When the Committee receive the actuary’s report they shall provide the scheme managers of the approved non-local government scheme with a copy of it.

11.  The value of the share of the fund to which the scheme managers of the approved non-local government scheme are entitled shall be calculated in accordance with the formula—

12.  The apportionment date is the date specified as such by the Committee in a notice given to the scheme managers of the approved non-local government scheme.

13.  Except with the agreement of the scheme managers of the approved non-local government scheme, the apportionment date shall not be later than 6 months after the date on which the Committee receive the actuary’s report.

14.  Subject to paragraphs 15 to 17, immediately after the apportionment date the Committee shall transfer to the scheme managers of the approved non-local government scheme assets of the fund of a value at the apportionment date equal to the value of the scheme managers' share of the fund and unless the Committee and the scheme managers otherwise agree, the composition of the assets to be transferred shall so far as possible reflect the composition of the transferable assets which still belong to the fund at the apportionment date and any other assets which belong to the fund at that date which represent in any form or have accrued from any transferable asset.

15.  The Committee and the scheme managers may agree to transfer assets in advance of the apportionment date.

16.  The value of an advance under paragraph 15 shall not exceed such sum as the fund’s actuary may specify as appropriate in the circumstances.

17.  Where an advance is made under paragraph 15, the Committee’s liability under paragraphs 11 and 14 shall be reduced by an amount equal to—

18.  The employing authority shall bear the costs of apportioning the fund or, if there is more than one employing authority involved, each shall bear such part of those costs as the fund’s actuary determines.

19.  The Committee shall keep their accounts in a form which enables the calculations required in apportioning the fund to be made, and they shall also provide the fund’s actuary with any information he requires in connection with the apportionment.

PART II

20.  This Part applies where the fund is to be apportioned under regulation J14(6) and the transfers under the transfer scheme are to take place on different days.

21.  The provisions of Part I are to apply to the apportionment as if the transfer had occurred on a single date, but suitable adjustments are to be made to the sums payable to the scheme managers to reflect the fact that the transfers take place on different dates.

22.  If any question arises in connection with paragraph 21, it shall be determined by the fund’s actuary and the actuary of the approved non-local government scheme, or if they are unable to agree, by an actuary appointed by the Department.

Regulation L2(2)

SCHEDULE 19Bodies to certain of whose employees Part L applies

Regulation P1

SCHEDULE 20The Committee

PART ICONSTITUTION OF THE COMMITTEE

1.  The Committee shall consist of a chairman appointed by the Head of the Department and the following other members—

(a)eight members appointed by the Head of the Department after consultation with such organisations as may be recognised by him as representative of scheduled bodies and admitted bodies respectively; and

(b)eight members appointed as aforesaid after consultation with such organisations as may be recognised by the Head of the Department as representative of the classes of officers of scheduled bodies or admitted bodies affected by the regulations.

2.  Subject to the provisions of paragraph 5, the term of office of members of the Committee shall be 3 years from the date of their appointment.

3.  The quorum of the Committee shall be 9, or such other number as the Committee may, with the approval of the Department, determine.

4.  The Committee may act notwithstanding any vacancy in their number so long as the number of vacancies does not exceed the number of remaining members.

5.  A casual vacancy occurring in the membership of the Committee shall be filled by the Head of the Department after consultation with the Committee and a person so appointed shall hold office for the residue of the term of the member in whose place he is so appointed.

6.  A member of the Committee may resign his membership by giving notice in writing, signed by him, to the Head of the Department.

7.  Where any member of the Committee is absent from the meetings thereof for more than 6 months consecutively (except for a reason approved by the Head of the Department) or becomes bankrupt or makes a composition with his creditors or is convicted of an indictable offence, the Committee shall forthwith by resolution declare the office to be vacant and shall notify that fact in such manner as they think fit, and thereupon the office shall become vacant.

8.  A member of the Committee on vacating his office at the expiration of the term thereof shall (subject to the foregoing provisions of this Schedule) be eligible for re-appointment.

9.  No defect in the appointment of any person acting as a member of the Committee shall vitiate any proceedings of the Committee in which he has taken part.

PART IIPOWERS OF THE COMMITTEE

1.  The Committee, which shall be a body corporate with perpetual succession and a common seal, and with capacity to acquire and hold land, shall subject to paragraphs 2 to 8, perform such functions as may be assigned to them by these regulations.

2.  The Committee may appoint a sub-committee or an officer employed by the Committee to discharge, with or without restrictions or conditions as the Committee thinks fit, any of the functions assigned to the Committee by regulations P2 and P3.

3.  The number of members of a sub-committee appointed under paragraph 2, and their term of office shall be fixed by the Committee or in the case of an officer his term of office shall be fixed by the Committee.

4.  A sub-committee appointed under paragraph 2 shall consist of members of the Committee and may include officers of the Committee appointed under paragraphs 11 and 12.

5.  A sub-committee or an officer appointed under paragraph 2 shall report to the Committee at each of its meetings setting out all actions taken under such appointment.

6.  The Committee may revoke any appointment made under paragraph 2, or any restriction or condition imposed under paragraph 2 or anything fixed under paragraph 3.

7.  Any arrangements made by the Committee for the discharge of the functions specified in regulations P2 and P3 by a sub-committee or officer shall not prevent the Committee from exercising those functions.

8.  The seal of the Committee shall be authenticated by the signatures of 2 of the members and of the secretary or some other person authorised by the Committee to act in that behalf.

9.  Every document purporting to be an instrument issued by the Committee and to be sealed with the seal of the Committee authenticated in the manner provided by paragraph 8, or to be signed by the secretary or any person authorised to act in that behalf, shall be received in evidence and, unless the contrary is proved, shall be deemed to be such instrument without further proof.

10.  Subject to the provisions of these regulations, the Committee shall have power to regulate their own procedure.

11.  The Committee may with the approval of the Department appoint persons to hold any of the following offices—

(a)Secretary to the Committee;

(b)Deputy Secretary to the Committee;

(c)such other offices under the Committee as the Department may designate in writing.

12.  In addition to the appointments mentioned in paragraph 11, the Committee may appoint such other officers as may be required for the performance of the functions of the Committee.

13.—(1) The Committee may make arrangements with any district council, area board or public body for the exercise of any superannuation function by the Committee on behalf of the district council, area board or public body on such terms as may be provided for by the arrangements.

(2) For the purposes of this paragraph, “area board” means an Education and Library Board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986 or a Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972(67).

14.  Section 18(2) of the Interpretation Act (Northern Ireland) 1954(68) shall apply to any appointment made by virtue of paragraphs 11 or 12 as if each of these paragraphs were an enactment referred to in the said section 18(2) but a person shall not be removed from any office mentioned in paragraph 11 without the written concurrence of the Department.

PART IIIEXPENSES AND ALLOWANCES PAYABLE BY THE COMMITTEE

1.  The expenses of the Committee, including payments in respect of reasonable out-of-pocket expenses incurred by the members in connection with the discharge of their duties as such, shall be defrayed out of the fund.

2.  The Committee may, in addition to any payments made under paragraph 1, pay to the Chairman of the Committee such allowance as they consider to be reasonable.

3.  The Committee may in addition to any payments made under paragraphs 1 or 2, pay to a member of the Committee a financial loss allowance in connection with service as a member of the Committee, but such allowance shall not exceed the amount of financial loss allowance as the Department may from time to time determine under section 36 of the Local Government Act (Northern Ireland) 1972(69).

4.  A member of the Committee entitled to a financial loss allowance under paragraph 3 shall make a claim for such allowance in such form as the Committee may direct to the Secretary of the Committee and shall make a declaration that—

(a)he has not or will not make any claim for allowances from any other body in respect of the approved duty to which the claim refers;

(b)the amounts claimed are strictly in accordance with the provisions of this Part; and

(c)he has necessarily incurred or suffered the financial loss claimed for the purpose of enabling him to perform an approved duty.

5.  A claim for a financial loss allowance shall be submitted to the Committee within 4 months, or such longer period as the Committee may in exceptional circumstances allow, from the date of the approved duty in respect of which the allowance is claimed.

6.  In this Part—

“approved duty” means attendance at a meeting of the Committee or of any sub-committee thereof or the doing of anything approved by the Committee for the purpose of, or in connection with, the discharge of the functions of the Committee; and

“financial loss allowance” means a payment in respect of any loss of earnings necessarily suffered or any additional expenses (other than expenses on account of travelling or subsistence) necessarily suffered or incurred by a member for the purpose of enabling him to perform any approved duty.

Regulation S3(2)

SCHEDULE 21Revocations