# The Firefighters’ Pension Scheme Order (Northern Ireland) 2007, Paragraph 2

Extent: N.I.

The basic element is (A x B) - (C x D), where—
A is the annual amount of the deferred pension to which the person would have been entitled had he become entitled to one on retiring from the first fire and rescue service (“the notional pension”),
B is the pension factor,
C is any annual amount by which such a deferred pension would have been reduced at state pensionable age under paragraphs 1 to 3 of Part VI of Schedule 2, and
D is the National Insurance factor.

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Source: https://www.legislation.gov.uk/nisr/2007/144/schedule/6/part/III/paragraph/2 (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-6/part-III/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.