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The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999
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13. If the participator becomes entitled to a pension under regulation 14 (Early retirement pension in respect of redundancy), 15 (Early retirement pension with employer’s consent) or 16 (Early retirement pension with actuarial reduction) of the 1995 Regulations, the permitted amount is—
(a)where the participator first entered superannuable employment before 1st June 1989, the greater of—
(b)in any other case, S, where—
M, N, P and Q have the same meaning as in paragraph 10; and
S is the lesser of the amounts calculated in accordance with paragraph 8 but disregarding sub-paragraph (2)(a)(i) of that paragraph and uprated by the appropriate increase.
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