Paragraph 1 I1
Northern Ireland
For the purposes of this Part, half-rate service comprises—
pensionable service reckonable by virtue of service as a regular firefighter after 31st March 1972;
pensionable service reckonable by virtue of article 53 (receipt of transfer value);
pensionable service reckonable by virtue of article 72;
any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(3) of the 1973 Scheme or in calculating a reduction in pension under paragraph 3 of Part VII of Schedule 2;
the appropriate fraction of any longer period taken into account in calculating such a reduction;
the appropriate fraction of any pensionable service taken into account in calculating further contributions payable pursuant to an election under Article 52(3) of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he retired; and—
any pensionable service taken into account in calculating a further payment by way of a lump sum made by him pursuant to an election under Article 53 of the 1973 Scheme.
For the purposes of this Part, mixed-rate service comprises—
pensionable service reckonable by virtue of service as a regular firefighter in respect of which the deceased paid contributions at a rate related to 6% of his pensionable pay;
pensionable service falling within sub-paragraph (1)(a) to (c);
any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(2), or of one the effect of which was preserved by Article 51, of the 1973 Scheme, or in calculating a reduction in pension under paragraph 2 of Part VII of Schedule 2;
the appropriate fraction of any longer period taken into account in calculating such a reduction;
the appropriate fraction of any pensionable service taken into account in calculating additional contributions payable pursuant to an election under Article 52(2), or to one the effect of which was preserved by Article 51 of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he died; and
any pensionable service taken into account in calculating an additional payment by way of a lump sum made by him pursuant to an election under Article 53(3) of the 1973 Scheme.
For pensionable service falling within sub-paragraph (1)(e) or sub-paragraph (2)(d) the appropriate fraction is—
where—
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A is the period of the deceased’s actual service after the material date, and
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B is the period of actual service he would have had if (irrespective of the date of his death) he had not retired until entitled to an ordinary pension, or until he could have been required to retire on account of age, whichever is the earlier.
The material date is—
for the purposes of sub-paragraph (1)(e), 31st March 1972; and
for the purposes of sub-paragraph (2)(d), 25th August 1966.
For pensionable service falling within sub-paragraph (1)(f) or (2)(e) the appropriate fraction is—
where—
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C is the period during which the contributions were paid, and
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D is the period specified in sub-paragraph (6).
The period is the greater of—
5 years; and
25 years less the period of pensionable service the deceased was entitled to reckon on the relevant date.
The relevant date is—
where the deceased last served as a regular firefighter before lst October 1978, the date on which he elected to pay the contributions; and
in any other case, the date from which the contributions became payable.
The periods mentioned in sub-paragraphs (3) and (6)(b) are to be counted in complete years and months.
Annotations
Commencement
- I1
Sch. 3 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)