Regulation K18 National insurance modification for flat-rate retirement pension
Where—
a person to whom regulation K14 applies became employed in his local government employment before 1st April 1980;
on becoming so employed he did not enjoy unmodified status for the purposes of Part F of the 1974 regulations; and
his retirement pension is calculated by reference to a period of membership which includes the period which he is entitled to count under regulation K14(1)(a),
then his retirement pension shall be reduced in accordance with paragraph (2).
Regulation F7 of the 1974 regulations shall be taken to have applied in relation to the period which he is entitled to reckon under regulation K14(1)(a) as if—
during that period he had been a person within Case B of Part F of the 1974 regulations;
that period were service after 31st August 1947; and
he had been a person who was not immediately before the appointed day entitled to the optant’s rate for the purposes of the National Insurance (Modification of Local Government Superannuation Schemes) Regulations 1969f1.
Annotations
Footnotes
- f1