Article 11 Insertion of new rule B.5

After rule B.5 insert—

“Fixed Protection Members

B.6.

(1)

“Fixed protection member” means a person who—

(a)

is a member of the armed forces; and

(b)

has ceased to be an active member as described in rule B.4 for the reasons set out in paragraph (2).

(2)

The reasons referred to in paragraph (1)(b) are that the member has given notice to an officer of Her Majesty’s Revenue and Customs of their intention to rely upon the lifetime allowance transitional protection afforded by paragraph 14 of Schedule 18 to the Finance Act 2011^f1.

(3)

Service as a fixed protection member is not pensionable service, qualifying service or reckonable service.

(4)

Rules A.1(5) and (6), D.5, D.6, D.11, D.14, E.1, E.2, E.3, E.10, E.16, E.22, E.25, and E.27 are to be construed as if the references to “active member” also apply to a fixed protection member.”.