Part A INTERPRETATION ETC.
United Kingdom
- A.1Interpretation: general
- A.2Meaning of “pensionable earnings”
- A.2AMeaning of “service reduction percentage”
- A.3Meaning of “assumed pay”
- A.4Meaning of “final pensionable earnings”
- A.5Inflation adjustments in determining final pensionable earnings
- A.6Active membership period
- A.7Qualifying service
- A.8Reckonable service
- A.9Calculation of periods of membership or service etc
- A.10Disregard of short breaks in service
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10