Part 3 The tax regime

1. 5Further restrictions on eligibility
2. 6Periods of membership
3. 7High earners
4. 8Employer’s discretion to reduce member’s contribution rate
5. 9Inland Revenue limits on contributions
6. 10Limit on total amount of benefits
7. 11Calculations
8. 12Final pay
9. 13Retirement after the normal retirement date
10. 14Other early leavers: deferred retirement benefits and elections for early payment
11. 15Re-employed and rejoining deferred members
12. 16Surrenders of pensions
13. 17Requirements as to time of payment
14. 18Guaranteed minimum pensions etc.
15. 19Surviving spouse’s long-term pension
16. 20Meaning of “eligible child”
17. 21Commutation: exceptional ill-health
18. 22Scope of Part III: limits on benefits
19. 23Power of employing authority to increase total membership
20. 24Effect of increases under this Chapter for older members
21. 25Payments to increase total membership
22. 26Effect of increases under this Chapter for older members
23. 27Election for pension in lieu of retirement grant
24. 28Election for lump sum in lieu of pension
25. 29Accounts and audit
26. 30Over-provision: calculation and return of surplus AVC and SVAVC funds
27. 31Commencement of pensions
28. 32Treatment of other benefits
29. 33First instance decisions
30. 34Interpretation
31. 35Excluded membership
32. 36Revenue restrictions
33. 37Councillor members