# Local Government Pension Scheme Regulations (Northern Ireland) 2000

S.R. 2000/177 · made 19 May 2000 · revised to 18 November 2019

These regulations retitle and consolidate, with amendments, the provisions of the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547), (“the 1992 regulations”) as amended.

Made under: Superannuation (Northern Ireland) Order 1972 (Article 9, Article 14, Schedule 3); The Pensions (Northern Ireland) Order 1995 (Article 164)

PDFs: Printed copy https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000/pdf/nisr_20000177_en.pdf

## Introductory text

LOCAL GOVERNMENT
Made 19th May 2000
Coming into operation 1st August 2000
The Department of the Environment in exercise of the powers conferred by Articles 9 and 14 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 and now vested in it, being a Department designated for the purposes of Articles 164(3) of the Pensions (Northern Ireland) Order 1995, in exercise of the powers conferred by Article 164 of that Order and of every other power enabling it in that behalf and after consultation with the Association of Local Authorities of Northern Ireland, the Northern Ireland Local Government Officers' Superannuation Committee and such representatives of other persons likely to be affected by the regulations as appeared to it to be appropriate, hereby makes the following regulations:

## Part A: Preliminary

## A1 Citation, commencement and retrospection

(1) These Regulations may be cited as the Local Government Pension Scheme Regulations (Northern Ireland) 2000 and shall come into operation on 1st August 2000 (“the commencement date”) and except as provided in paragraphs (2) to (10) shall have effect from that date.
(2) Part F, except for regulations F7 and F8, regulations G8(3) and G9 shall have effect as from 6th April 1988.
(3) Regulation B2(1) shall have effect as from 1st October 1989.
(4) Regulation B9(2) shall have effect as from 1st April 1990.
(5) Regulation D16(5) shall have effect as from 17th May 1990.
(6) Paragraphs 1(1)(c) and (d) of Schedule D3 shall have effect as from 1st November 1991.
(7) Regulation C6 shall have effect as from 1st January 1993.
(8) Paragraphs 15 and 16 of Schedule C3 shall have effect as from 1st April 1993.
(9) Regulations C12, D7, D9, D11(2)(e), D16(3), E1, H1(2)(h) and H6 shall have effect as from 2nd May 1995.
(10) Regulation K17 shall have effect as from 9th April 1997.

## A2 Interpretation

(1) In these regulations the expressions defined in Schedule A1 (general definitions) and Schedule A2 (interpretation for pension sharing on divorce) have the meanings given to them by those Schedules.
(2) In these regulations, any reference to a Part of these regulations includes a reference to any Schedules to these regulations referred to in that Part, in so far as they apply for its purposes.
(3) So far as is necessary for the purpose of regulation A1(2) to (10) the regulations shall be deemed to have effect from and including 6th April 1988.

## Part B: Membership

### Eligibility

## B1 General eligibility of employees of LGPS employers

(1) Subject to the provisions of this Part, a person is only eligible to be a member of the occupational pension scheme constituted by these regulations (in these regulations referred to as “the Scheme”) if he is an employee of a LGPS employer.
(2) In these regulations—
(a) “employee” means an employee whether permanent or temporary; and
(b) “a LGPS employer” is a local authority as defined in Article 2 of the Order of 1972.

## B2 Age restrictions: meaning of “latest retirement age” and “LRD”

(1) A person is only eligible to be a member of the Scheme if he has attained the age of 16 years.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Subject to paragraph (5), a person is not eligible to be a member of the Scheme after he has attained the age of 65 and in these regulations, in relation to any person, “latest retirement age” (“LRA”) means that age and “latest retirement date” (“LRD”) means the date by which he attains that age.
(5) A person is only eligible to be a member of the Scheme on and after his LRD if—
(a) his total period of membership does not exceed the maximum referred to in paragraph (7); and
(b) at least one of the conditions mentioned in paragraph (6) is satisfied in relation to him.
(6) The conditions mentioned in paragraph (5) are—
(a) at least one of the following has become payable to him—
(i) a pension which is liable to be reduced or suspended under Schedule D5 (re-employed pensioners),
(ii) an ill-health retirement grant under regulation D8, or under regulation E4 of the 1992 regulations, or under regulation 28A of the 1981 regulations,
(b) he has received or is entitled to receive compensation under any enactment for loss of employment or loss or diminution of emoluments attributable to the provisions of an enactment, and the compensation is liable to be reduced or suspended, in consequence of his taking up employment with a LGPS employer, in the like manner and to the like extent as it would have been if he had remained eligible to belong to the occupational pension scheme to which he belonged or was eligible to belong immediately before suffering the loss.
(7) The maximum referred to in paragraph (5)(a) is—
(a) in the case of a Class A member (as defined in paragraph 1(1) of Schedule C4) 40 years, and
(b) in the case of a Class B member or a Class C member (as so defined), the aggregate of—
(i) his total period of membership before he attained the age of 60 years (disregarding any period in excess of 40 years), and
(ii) his total period of membership since he attained that age (but not exceeding 5 years plus any period by which the period mentioned in paragraph (i) fell short of 40 years);
and in paragraph (5) and this paragraph “total period of membership” has the meaning given in regulation B13, except that it also includes any additional period of membership which the member has been treated as being entitled to count for the purposes of regulation D7 (enhancement in cases of retirement on grounds of ill-health) or any corresponding earlier provision.

## B3 Restrictions by reference to working hours: “part-time” and “variable-time” employees

(1) If an employee is in two or more employments under a single LGPS employer, he is eligible to be a member of the Scheme in respect of all (but not less than all) of the employments.
(2) A person who is a variable-time employee of a LGPS employer is only eligible to be a member of the Scheme in respect of that employment if—
(a) he is a member of the Scheme also in respect of whole-time or part-time employment with a LGPS employer who is so specified; or
(b) having been such a member at the same time as being a member in respect of his variable-time employment, he has ceased to hold the whole-time or part-time employment; or
(c) he is not also in the whole-time or part-time employment of a LGPS employer and his employer has by a statutory resolution—
(i) specified him as being so eligible, or
(ii) specified a class of employees to which he belongs as being so eligible.
(3) For the purposes of these regulations—
(a) an employee is a variable-time employee if in accordance with his terms of office or contract of employment he is to be treated as such for the purposes of the Scheme and either—
(i) his remuneration is calculated by reference to his obligations in his employment (rather than necessarily by reference to the number of hours he has worked), or
(ii) he holds an office or employment the functions of which are only exercisable on an occasional basis;
(b) an employee is a whole-time employee if his contractual hours are not less than the number of hours which, in accordance with his terms of employment, is the number of contractual hours for a person employed in that employment on a whole-time basis; and
(c) an employee is a part-time employee if he is neither a whole-time employee nor a variable-time employee.
(4) In these regulations—
“the contractual hours” means—
(i)the number of hours the employing authority is entitled to require the employee to work in each of the contractual weeks, or
(ii)if there is any cyclical variation in those hours, the average of those hours over the cycle; or
(iii)if there is any variation in those hours which is not cyclical, the average of those hours over the weeks in such period (not exceeding 12 months) as the employing authority considers appropriate, being a period for which, assuming that there will be no unpaid leave of absence, a wage or salary is payable to the employee; and
“the contractual weeks” means the number of weeks in every period of 12 months for which (on that assumption) a wage or salary is payable to the employee.

## B4 Certain office-holders etc. to be treated as employees of LGPS employers

In these regulations, references to employees of a LGPS employer shall be construed as including references to persons who are deemed for the purposes of these regulations to be in the employment of a LGPS employer and other provisions relating to employment by or under a LGPS employer shall be construed accordingly.

## B5 Separate employments etc.

(1) Where a person holds two or more separate employments under one LGPS employer then these regulations apply in relation to each of those employments as if the other or others were held by him under another LGPS employer.
(2) For the purposes of these regulations, a clerk of a district council who performs functions under Article 9(2) (conduct of elections) of the Electoral Law (Northern Ireland) Order 1972 shall, in relation to those functions, be treated as if he were employed by that council and any fees paid to him in connection with those functions shall be treated as remuneration paid to him by that council.

## B6 Agreements to enable employees of non-LGPS employers to be members (“admission agreements”)

(1) The Committee may make an admission agreement with any admission body.
(2) An admission agreement is an agreement that all or any specified class of the admission body’s employees may be members.
(3) These are admission bodies—
(a) a body which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either—
(i) has sufficient links with a LGPS employer for the body and the LGPS employer to be regarded as having a community of interest, whether because the operations of the admission body are dependent on the operations of the LGPS employer or otherwise, or
(ii) is approved by the Department for the purpose of admission to the Scheme;
(b) a body to the funds of which any LGPS employer contributes;
(c) a body to which any monies are payable from monies appropriated by or under an enactment as defined in section 98(1) of the Northern Ireland Act 1998;
(d) a body representative—
(i) of local authorities, or
(ii) of local authorities and officers of local authorities, or
(iii) of officers of local authorities, or
(iv) of LGPS employers;
(e) statutory undertakers;
(f) non-statutory undertakers;
(g) the managers of a voluntary school or grant maintained integrated school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986;
(h) the governing body of an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997; and
(i) a body which provides services or assets referred to in a transfer arrangement.
(4) An admission body referred to in paragraph (3)(d)(iii) is only an admission body if it is formed for the purpose of consultation as to the common interests of local authorities and the discussion of matters relating to local government.
(5) Approval under paragraph (3)(a)(ii) may be subject to such conditions as the Department thinks fit and it may withdraw approval at any time if such conditions are not met.
(6) It must be a term of an admission agreement made with a non-associated admission body within paragraphs (3)(b) and (c) that the body which provides the funding or from which monies are appropriated (and, if more than one, all of them) guarantees the liability of the admission body to pay all amounts due from it under the Regulations.
(7) In the case of an admission agreement with a transferee admission body—
(a) the transferor LGPS employer, if not the Committee, must be a party to the admission agreement;
(b) only those employees of the transferee admission body who are employed in connection with the provision of the services or assets referred to in the transfer arrangement are eligible to be members of the Scheme;
(c) the admission agreement shall require an indemnity or bond in an approved form and with an authorised insurer or a relevant institution; and
(d) provision shall be made for the matters set out in Schedule A3.
(8) Where a transferor LGPS employer and a transferee admission body undertake to meet the requirements of paragraph (7), the Committee must admit to the Scheme the eligible employees of the transferee admission body and, where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations.
(9) An admission agreement must terminate if the admission body ceases to be such a body.
(10) An admission agreement may make such other provision about its termination as the parties to the agreement consider appropriate.
(11) When the Committee makes an admission agreement, it must promptly inform the Department of the date the agreement takes effect, the admission body’s name and, in the case of an admission agreement with a transferee admission body, the name of the relevant transferor LGPS employer.
(12) The Committee must notify the Commissioners of Inland Revenue of the admission of an admission body within the time prescribed in regulations made under section 605 of the Taxes Act and provide such information as may be so prescribed.
(13) Any question which may arise between the Committee and any other party to an admission agreement relating to the construction of the agreement or to the rights and obligations under that agreement shall be referred in writing for determination to the Department.
(14) An employee of an admission body may not be a member if he is a member of another occupational pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993) other than where the accrual of benefits under that pension scheme would not affect approval of the Scheme as an approved scheme.
(15) These Regulations apply to employment with an admission body in which the employee is a member in the same way as if the body were a LGPS employer.
(16) In this regulation and in Schedule A3 (where applicable)—
(a) “authorised insurer” means—
(i) an insurance company authorised under section 3 or 4 of the Insurance Companies Act 1982 to carry on general business, or
(ii) an EC company which is lawfully carrying on general business, or providing insurance of an appropriate class within general business, in the United Kingdom,
and expressions used in this definition and the Insurance Companies Act 1982 have the same meaning as in that Act;
(b) “indemnity or bond in an approved form” means an indemnity or bond to meet a level of risk exposure arising on premature termination of the transfer arrangement actuarially assessed to the satisfaction of the Committee and the transferor LGPS employer if not the Committee;
(c) “non-associated admission body” means a body described in—
(i) paragraph (3)(a)(ii),
(ii) paragraph (3)(b) where, at the date that the admission agreement is made, the contributions paid to a body by any one or more LGPS employers equal in total 50% or less of the total amount it receives from all sources, or
(iii) paragraph 3(c);
(d) “non-statutory undertakers” means a body who, though not authorised by any statutory provision to do so, is primarily engaged in carrying on—
(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock, harbour, pier; or
(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic;
(e) “relevant institution” means—
(i) an institution authorised under Part I of the Banking Act 1987 (regulation of deposit-taking business),
(ii) a person to whom the restriction on acceptance of deposits in section 3 of that Act does not apply because he is specified in Schedule 2 to that Act (Central banks etc.), or
(iii) a European authorised institution which has lawfully established a branch in the United Kingdom for the purpose of accepting deposits,
and “European authorised institution” has the same meaning as in the Banking Co-ordination (Second Council Directive) Regulations 1992;
(f) “statutory undertakers” means a body authorised by any statutory provision to carry on—
(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock, harbour, pier; or
(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic;
(g) “transferee admission body” means an admission body described in paragraph (3)(i);
(h) “transfer arrangement” means a contract or other arrangement made with a transferor LGPS employer for the provision of, or making available of, services or assets, for the purposes of or in connection with the exercise of a function of that transferor LGPS employer; and
(i) “transferor LGPS employer” means an authority or body which is a LGPS employer.

## B7 Ineligibility of employees eligible to join other statutory schemes

(1) A person is not eligible to be a member of the Scheme by virtue of any employment which also entitles him to belong to another occupational pension scheme provided by or under an enactment.
(2) The reference in paragraph (1) to an enactment—
(a) includes an enactment in a local Act, but
(b) excludes Article 9 of the Order of 1972.

## B8 Other cases of ineligibility

(1) Notwithstanding anything in regulations B1 to B3, the following persons are not eligible to be members of the Scheme—
(a) an existing officer, unless he exercised the option conferred by regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme;
(b) any member of the fire brigade as defined in Article 2(2) of the Fire Services (Northern Ireland) Order 1984;
(c) any officer in the employment of the Fire Authority of Northern Ireland who was employed by the Northern Ireland Fire Authority immediately before 1 May 1954, and who did not exercise the option available to him under the relevant proviso to regulation 3(1) of the 1950 regulations to avail himself of the benefits of those regulations;
(d) any person in contributory service within the meaning of the Teachers (Superannuation) Act (Northern Ireland) 1950; and
(e) any person who as a member of staff of the University of Ulster is eligible to participate in the Universities' Superannuation Scheme.
(2) A person is not eligible to be a member of the Scheme in respect of his part-time employment as a member of a fire brigade maintained in pursuance of the Fire Services (Northern Ireland) Order 1984 on terms under which he is or may be required to engage in fire fighting.
(3) A person who is a member and is an employee of a transferee admission body is treated as leaving a local government employment when he ceases to be employed in connection with the services or assets referred to in the transfer arrangement.

### Joining and leaving the Scheme

## B9 Applications for membership

(1) Subject to the following provisions of this Part, a person who wishes to become a member of the Scheme shall apply to do so by notice given in writing to his employer or future employer.
(2) Subject to paragraphs (3) and (4), an employee is deemed to have made an application to become a member, unless—
(a) before commencing his employment, or
(b) in the case of a person to whom this paragraph began to apply after he commenced his employment, before the date on which it began to apply to him,
he notified his employer in writing that he did not wish to become a member of the Scheme.
(3) Paragraph (2) does not apply—
(a) to a person whose employment is of a casual nature,
(b) to a person who has previously been a member of the Scheme but has ceased to be a member after giving notification under regulation B11, or
(c) to a person who before the commencement date was not an employee working at least 30 hours per week.
(4) Where a person who has ceased to be employed in an employment in which he was a member at the time of cessation commences a new employment in which he is eligible for membership, he is deemed to have made an application to become a member unless, before commencing his new employment, he notified his employer in writing that he did not wish to be a member of the Scheme.
(5) An application for membership may be withdrawn at any time before the applicant becomes a member.

## B10 Admission to the Scheme

(1) A person who has or is deemed to have applied under regulation B9 and is eligible to be a member of the Scheme shall become a member of it on the appropriate day.
(2) In this regulation, “the appropriate day” means—
(a) in the case of a person who has applied under regulation B9(1) at least one month before the date on which he commences his employment (or such lesser period before that date as his employer allows), the date on which he commences his employment or such later date as he has specified in his application;
(b) in any other case where an application is made under that regulation, the first day of the first payment period following the application;
(c) in the case of a person who is deemed to have applied under regulation B9(2)—
(i) if he is a person to whom that paragraph applied on the date when he commenced his employment, that date, and
(ii) otherwise, on the date on which it began to apply to him.
(3) In paragraph (2)(b), “payment period” means a period of service to which the employee’s payment of wages or salary relates.

## B11 Leaving the Scheme

(1) Subject to regulation B2(2) and (4), a person shall cease to be a member of the Scheme if—
(a) he wishes to do so, or
(b) he ceases to be eligible for membership.
(2) A person who wishes to cease to be a member of the Scheme shall so notify his employer in writing.
(3) Subject to paragraphs (5) and (6), a person giving a notification under paragraph (2) shall cease to be a member of the Scheme—
(a) in a case where a date of cessation (being a date not earlier than the date of the notification) is specified in the notification, from that date, and
(b) otherwise, from the first day of the first, or if the LGPS employer so determines, the second payment period following the notification.
(4) In paragraph (3)(b), “payment period” means a period of service to which the employee’s payment of wages or salary relates.
(5) Where a person gives a notification under paragraph (2) within three months after first becoming a member of the Scheme, he shall be treated as never having been a member.
(6) Where—
(a) a person to whom regulation C8 (absence on reserve forces service) applies has given notification under paragraph (2) before ceasing his former employment or beginning his leave of absence in order to perform his relevant service (within the meaning of that regulation), and
(b) he is still a member immediately before he commences his relevant service,
then, subject to paragraph (7), the notification shall be of no effect.
(7) A person may elect that paragraph (6) is not to apply, by notice given in writing to the Committee before the end of the period of 12 months beginning with the end of his relevant service (or within such longer period as it may allow), and it shall take all practicable steps to ensure that a person entitled to make such an election is notified of his entitlement.
(8) Any contributions paid by a person with respect to a period during which, by virtue of a notification under paragraph (2), he is not a member of the Scheme shall be returned to him.

## B12 Rejoining the Scheme

(1) Subject to paragraph (3), a person who has once given a notification under regulation B11 may subsequently apply to become a member of the Scheme again.
(2) An application under paragraph (1) shall be made by notice in writing given to the applicant’s employer or future employer.
(3) A person who has made an application under paragraph (1) and subsequently gives another notification under regulation B11(2) may only make a further application under paragraph (1) if his employer or future employer consents or—
(a) he is beginning a new employment with a new employing authority by virtue of which he is eligible to be a member of the Scheme, and
(b) he applies before or within the period of three months beginning with the day on which he begins that employment, or
(c) he is a person to whom regulation K17 applies.
(4) Regulation B10 shall apply to an application under paragraph (1) as it applies to an application under regulation B9(1).

### Membership periods

## B13 Periods of membership: “total period of membership”

(1) For the purposes of these regulations, in relation to any member the following periods count as periods of membership, in relation to an employment in which he is a member—
(a) any period for which he has paid (or is treated as having paid) contributions under regulation C3,C5 or C6, (but subject to the provisions of regulation C7(5) and (6));
(b) any period during which he is absent from duty by reason of illness or injury (whether or not he has paid such contributions for it);
(c) any period which he is entitled to count as such by virtue of regulation C8;
(d) any period which he is entitled to count as such by virtue of regulation ... B15, or C9;
(e) any period which he is entitled to count as such by virtue of regulation K15(1)(a);
(f) any other period which he is entitled to count as such under paragraph 7 of Schedule M2 and, in particular—
(i) any period he became entitled to count as reckonable service by virtue of regulations 39, 40, 48 and 101 of the 1981 regulations, or regulations D4 to D7, D9 or D13 or Part F of the 1992 regulations,
(ii) any period of added years,
(iii) any period which by virtue of the interchange rules became reckonable under the former regulations,
(g) any other period which he is entitled to count as such under Schedule C5.
(2) For the purposes of these regulations, a member’s “total period of membership” is the aggregate of the periods he is entitled to count under paragraph (1) (disregarding any period which he is entitled to count under more than one of paragraphs (a) to (g)), but subject—
(a) to Part I of Schedule B1 (which provides for the exclusion of certain periods of membership for certain purposes);
(b) to Part II of that Schedule (which provides for the inclusion for certain purposes in the total period of membership of certain periods, which are not periods of membership in relation to the employment in which a person is a member, as respects certain benefits in respect of that employment); and
(c) to Schedule C4 (which provides for the limitation of periods of membership for certain purposes).
(3) Periods of membership before and after any unpaid period of maternity absence or period of parental leave in respect of which the member does not pay any contributions shall be treated as continuous.

## B14 Length of period of membership: calculation of benefit

(1) For the purpose of calculating the amount of any benefit under these regulations—
(a) a period of membership in excess of a number of complete years shall be counted as the appropriate fraction of a year (and accordingly references to the length in years of membership shall be taken as references to the number of complete years and any fraction of a year in the period of membership); and
(b) subject to paragraph (3), a period of membership in part-time service in local government employment shall be treated as though it had been a proportionately reduced period of membership in whole-time local government employment.
(2) In paragraph (1)—
“the appropriate fraction” means the fraction of which—
(a)the numerator is the number of complete days comprised in the excess; and
(b)the denominator is 365; and
“proportionately reduced” means reduced in the proportion which the number of contractual hours during the period of part-time service in the employment, bears to the number of contractual hours of that employment if it were on a whole-time basis.
(3) Paragraph (1)(b) does not apply in determining a member’s total period of membership for the purposes of regulation D7(2) (qualification for enhancement of pension in cases of ill-health) and is subject to paragraph 4 of Schedule D3 (additional membership in such cases).

## B15 Special power of employing authority to increase period of membership

(1) Subject to paragraphs (2) and (3), if the body employing an employee who is eligible to be a member of the Scheme (in these regulations referred to as “the employing authority”) is satisfied that, having regard to the interests of the efficient exercise of its functions, there are exceptional reasons for doing so, it may resolve to add an additional period of membership to a member’s period of membership.
(2) A resolution under paragraph (1)—
(a) may only be passed before or within 6 months after the person becomes a member in the authority’s employment, and
(b) may not be passed after he has attained the age of 59 years, unless he did so after becoming such a member.
(3) The additional period is to be specified in the resolution and is not to exceed the maximum period which would be applicable under regulation C10(1) (taking the references in regulation C10(6)(a) and (b) to the date of the election as references to the date of the resolution and, in the case of a person who at the date of the resolution had not become a member in the employment of the authority, treating him as if he had on that date become such a member on the scale of remuneration at which the employment was offered to him).
(4) Where the employing authority has passed a resolution under paragraph (1) and the member—
(a) remains in his employment under that authority until his NRD (within the meaning of regulation C2(1)),
(b) on ceasing to hold that employment before his NRD is incapable of discharging efficiently the duties of the employment by reason of ill-health or infirmity of mind or body, or
(c) dies while in that employment,
the additional period specified in the resolution may be counted as a period of membership.
(5) In any other case where the employing authority has passed such a resolution the member is entitled to count as a period of membership the appropriate proportion of the additional period of membership specified in the resolution.
(6) In paragraph (5) “the appropriate proportion” means the proportion which the period during which the member has been in the employment of the employing authority bears to the period during which the member would have been in that employment if he had remained in it until his NRD (within the meaning of regulation C2(1)).

## Part C: Members' Contributions

### Preliminary definitions

## C1 Meaning of “remuneration”

(1) Subject to paragraphs (2) and (3) and Schedule C4 (limitations on contributions and benefits), in these regulations “remuneration”, in relation to an employee, means the total of all the salary, wages, fees and other payments paid to him for his own use in respect of his employment, and any other payment or benefit specified in his contract of employment as being a pensionable emolument.
(2) “Remuneration” does not include—
(a) payments for non-contractual overtime;
(b) any travelling or subsistence allowance or any other allowance paid to an employee in respect of expenses incurred in relation to the employment;
(c) any payment made to an employee in consideration of loss of holidays;
(d) any payment accepted by an employee in lieu of notice to terminate his contract of employment; or
(e) the money value to the employee of the provision of a motor vehicle or any payment accepted by him in lieu of such provision.
(3) Schedule C1 shall have effect for the purpose of making further provision as to the meaning of “remuneration” (including provision for the amount of notional remuneration to be agreed collectively).

## C2 Meaning of “normal retirement age” and “NRD”

(1) In these regulations, in relation to any member, “normal retirement date” (“NRD”) means—
(a) in the case of a member who by his 60th birthday has a total period of membership of at least 25 years, that birthday;
(b) in the case of a member who first has such a total period of membership by a date after his 60th birthday but before his 65th birthday, the day after that date;
(c) in the case of a member who by his 60th birthday has a total period of membership of at least 10 years, provided that he was a contributory employee before 1st April 1972, that birthday; or
(d) in the case of a member who does not fall within paragraphs (a), (b) or (c), his 65th birthday;
and “normal retirement age” means his age on his NRD.
(2) Where for any purpose of the regulations it is necessary to determine a person’s NRD or normal retirement age before he attains that age, it shall be assumed that his local government employment and membership of the Scheme will be continuous.

### Standard contributions

## C3 Member’s standard contributions

Subject to regulations C5 to C7 and C26, a member shall, at such intervals as the Committee may determine, make contributions in respect of every employment in relation to which he is a member—
(a)in the case of a manual worker, at the rate of five per cent. of his remuneration in the employment, and
(b)in the case of an officer, at the rate of six per cent. of that remuneration.

## C4 Contributions payable for previous part-time employment

(1) This regulation applies to—
(a) a person employed on contractual hours of less than 15 hours per week or contractual weeks of under 35 weeks per year who becomes a member on the commencement date; and
(b) an existing member of the Scheme at the commencement date who before joining the Scheme worked for a LGPS employer for less than 15 hours per week.
(2) A person to whom paragraph (1) applies may elect by notice in writing to the Committee within six months of the commencement date (or such longer period as the Committee may allow) that his period of membership shall if he makes the appropriate payment to the fund have effect from a date, as specified in the notice, earlier than the commencement date but not earlier than 1st January 1993.
(3) The “appropriate payment” for the purposes of paragraph (2) is a payment equal to the contributions which the person would have been required to make under regulation C3 if he had throughout the period from the date specified in the notice to the earlier of the date immediately before the commencement date, or the date immediately before his membership commenced, been a pensionable employee.
(4) The payment under paragraph (2) is to be made, unless the Committee allows a longer period, within six months of the date on which the person is notified by the Committee of its amount.
(5) A member who becomes a member on the commencement date who has made a payment under paragraph (2) is entitled to count as a period of membership the period for which the payment was made.
(6) The employer or former employer will pay employer’s contributions at rates commensurate with the members' contributions for the appropriate period.

### Effect of absences on contributions

## C5 Leave of absence from duty

(1) A member who is on leave of absence from duty in an employment with reduced or no remuneration (otherwise than by reason of illness or injury) shall not make any contribution under regulation C3 in respect of the employment for the period of his absence.
(2) Unless regulation C6 (maternity leave) applies to a member who is so absent, the member shall—
(a) for a period of 30 days beginning on the first day of the leave of absence, or
(b) if the period of absence is shorter, for the period of it,
make contributions of amounts equal to the contributions he would have been required to make under regulation C3 on the remuneration he would have received during that period but for the leave of absence.
(3) If the member gives notice in writing for the purpose to the employing authority not later than 30 days after—
(a) the day on which he returns to duty, or
(b) the day on which he ceases to be employed by that authority,
whichever is the earlier, he shall make such contributions as are mentioned in paragraph (2) for the period of his absence up to a maximum of 36 months, or the period of his absence, if shorter.
(4) Where the leave of absence was given to enable the employee to attend—
(a) for jury service in pursuance of a summons under the Juries (Northern Ireland) Order 1996, or
(b) as a juror at an inquest under the Coroners Act (Northern Ireland) 1959,
and such attendance continues after the expiration of the period of 30 days mentioned in paragraph (2), the employee shall be deemed to have given such a notice as is mentioned in paragraph (3).
(5) This regulation does not apply where the leave of absence is given to enable the employee to perform relevant service (within the meaning of regulation C8 (absence on reserve forces service)).

## C6 Maternity absence

(1) If a person who is a member or has applied to be a member goes on maternity leave, she must make contributions at the standard contribution rate, as respects any part of her period of maternity absence for which she is a member and entitled to receive pay (including any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992), on that pay.
(2) That pay includes any such statutory pay but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay.
(3) If a person who is a member or has applied to be a member–
(a) goes on ordinary maternity leave; and
(b) is not entitled to receive pay (including statutory maternity pay payable to her under the Social Security Contributions and Benefits Act (Northern Ireland) 1992) for all or any part of that period of leave,
for these Regulations she shall be treated as if she had paid contributions under paragraph (1) for the unpaid period of that ordinary maternity leave and on the pay that she would have received during that period but for her absence.
(4) If–
(a) a person who is a member or has applied to be a member is on maternity leave, other than ordinary maternity leave; and
(b) for the whole or part of the period of her maternity absence (“the unpaid period”) she is not entitled to receive pay (including any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but is a member,
she may elect to make contributions at the standard contribution rate as respects the unpaid period, as if her pay in the employment were equal to the pay she was entitled to receive immediately before the unpaid period begun (including any such statutory pay, but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay).
(5) An election under paragraph (4) shall be made by notice in writing to the employing authority given before the expiry date of the period of 30 days beginning with the earlier of–
(a) the day on which the member returns to duty; and
(b) the day on which she ceases to be employed by that employing authority.

## C7 Absence owing to trade dispute

(1) This regulation applies to a person who—
(a) has been absent from duty, otherwise than on leave of absence, for a period of one or more days during and in consequence of a trade dispute, and
(b) was a member immediately before—
(i) that period, or
(ii) where two or more periods of absence occurred in consequence of a single trade dispute, the first of those periods;
and in this regulation a period for which a person to whom this regulation applies was so absent is referred to as a “relevant absence”.
(2) Subject to paragraph (4) and regulation C26, if a person to whom this regulation applies gives notice in writing that he wishes this paragraph to apply (or, in a case within paragraph (7), his personal representatives do so), an amount equal to 16 per cent. of the difference between—
(a) the person’s remuneration (if any) for the relevant contribution period, and
(b) the remuneration he would have received for that period if it had not included any relevant absence or part of a relevant absence,
is payable in respect of the relevant contribution period to the authority to whom notice was given; and in this regulation “relevant contribution period” means a period which—
(i) is coextensive with one of the intervals at which a person to whom this regulation applies was required under regulation C3 to make standard contributions, and
(ii) includes all or part of a relevant absence.
(3) An authority shall pay to the fund any sum it receives by way of full or part payment of the amount mentioned in paragraph (2).
(4) Notice under paragraph (2) shall be given in writing to the authority which is or, as the case may be, was last the employing authority in relation to the person to whom the notice relates, before the expiry—
(a) of the period of three months beginning with the day after the last day of the relevant contribution period,
(b) where all or part of more than one relevant contribution period is included in a relevant absence which occurred in consequence of a single trade dispute, of the period of three months beginning with the last day of the last of the relevant contribution periods, in respect of which the notice is given, or
(c) in the case of a notice within paragraph (7), of the period of twelve months beginning with the date of the deceased employee’s death, or
(d) within such longer period as the authority may allow;
and, in any case where the notice relates to more than one relevant contribution period included in a relevant absence which occurred in consequence of a single trade dispute, the notice is of no effect unless it is given in respect of all the relevant contribution periods.
(5) A period of absence from duty without remuneration (otherwise than on leave of absence) does not count as a period of membership unless—
(a) it was a relevant absence, and
(b) the amount specified in paragraph (2) has been paid in respect of every relevant contribution period all or part of which was included in that relevant absence.
(6) Where the amount specified in paragraph (2) has been paid in respect of a relevant contribution period, so much of any relevant absence as was included in that period may count as a period of membership, whether or not a contract of employment continued to subsist during the relevant absence or any part of it.
(7) Where a person to whom this regulation applies dies before the end of the period of three months specified in paragraph (4)(a) without giving notice under paragraph (2), his personal representatives may give that notice.
(8) For the purposes of paragraph (1)—
(a) where—
(i) a person’s contract of employment is terminated in consequence of a trade dispute, and
(ii) not later than the day after the end of the trade dispute, he again becomes an employee of the same LGPS employer and a member,
notwithstanding the termination, he is to be treated as having been absent from duty;
(b) it is immaterial whether or not—
(i) the person was participating in or financing or otherwise directly interested in the trade dispute, or
(ii) the employing authority was a party to the trade dispute.
(9) In this regulation “trade dispute” has the meaning given by Article 2(4) and (7) of the Industrial Relations (Northern Ireland) Order 1992.

## C8 Absence on reserve forces service

(1) Subject to the following provisions, this regulation applies where a person—
(a) ceases to be employed in the employment in which he is a member; or
(b) is granted leave of absence from duty in such an employment,
in order to perform relevant service; and, in relation to such a person, references to his former employment and employer are to that employment and his employer in that employment.
(2) Subject to paragraph (3), where this regulation applies—
(a) if the person is entitled under any provision of these regulations to pay additional contributions, make payment by instalments or make any other payment (except by lump sum) to the fund, he shall be treated for the purposes of these regulations as if he has paid them throughout the period of his relevant service;
(b) if (and only if) during any period of the person’s relevant service the total of—
(i) his pay for performing relevant service (including marriage, family and similar allowances), and
(ii) any payments under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) (Northern Ireland) Order 1953, equals or exceeds the remuneration he would have received if he had continued to be employed in his former employment, he shall pay to the fund all such contributions and payments as would have been payable under these regulations if he had so continued; and
(c) subject to regulation C25, all contributions and payments so made shall be treated for the purposes of these regulations as if made under the provision under which they would have been made if he had so continued.
(3) Paragraph (2) does not apply to contributions payable under regulation C24 (additional voluntary contributions), but if—
(a) before the commencement of his relevant service the person was paying such contributions which were not to be used to provide benefits payable in the event of death, and
(b) he has not elected to discontinue making those contributions,
he may continue to make those contributions during the period of his relevant service.
(4) Where this regulation applies to a person then, subject to paragraph (6)—
(a) the period of relevant service shall be counted as a period of membership in relation to his former employment;
(b) if during that period he dies or attains his normal retirement age, he shall be deemed to have been serving in that employment at that time; and
(c) if during that period he becomes permanently incapable of efficiently discharging the duties of that employment by reason of ill-health, injury or infirmity of mind or body, he shall be deemed to have been so serving at the time when he ceased to perform relevant service.
(5) Where—
(a) a person to whom this regulation would otherwise apply is not a member when he ceases his employment or begins his leave of absence from it, but
(b) before doing so he has duly made an application under regulation B9 or B12 to become a member, then—
(i) that application shall continue to have effect despite his so ceasing or his leave of absence so beginning and this regulation shall apply to him as if he were a member at that time, but
(ii) the period before the date on which his application takes effect shall be excluded from his relevant service.
(6) This regulation does not apply to any person in respect of any period of relevant service—
(a) after the date on which he elects to receive a return of contributions under regulation C21; or
(b) if he elects that it is not to do so by giving notice in writing to the Committee not later than 12 months after the end of the period of relevant service to which the notice relates(or within such longer period as it may allow).
(7) Subject to paragraph (6), in this regulation “relevant service” means service (other than for the purposes of training only)—
(a) in pursuance of any notice or directions given under any enactment which provides for the calling out on permanent service, or the calling into actual service, or the embodiment of, any reserve or auxiliary force, or members of such a force, or the recall of service pensioners;
(b) in pursuance of any obligation or undertaking to serve when called upon as a commissioned officer; or
(c) rendered by virtue of section 28 or 65 of the Reserve Forces Act 1996;
and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking—
(i) to accept a permanent commission or a commission for a fixed term, or
(ii) to serve for the purposes of periodical training.
(8) In paragraph (7)—
“reserve or auxiliary force” means the whole or part of the Royal Navy Reserve (including the Royal Fleet Reserve), the Royal Marines Reserve, the Territorial Army, the Army Reserve, the Air Force Reserve, the Royal Air Force Volunteer Reserve or the Royal Auxiliary Air Force;
“service pensioner” means a person in receipt of a pension (other than a pension awarded in respect of disablement) granted—
(a)in respect of service in the Royal Navy, the Royal Marines, the regular army and the regular air force or any reserve or auxiliary force which has been called out on permanent service or which has been embodied, or
(b)in respect of that and other service.

### Additional payments to improve benefits

## C9 Payments to increase membership: calculation of all benefits

(1) Subject to the following provisions, if a member elects at any time to make additional periodical payments under this regulation, then, in relation to the relevant employment, he may count as a period of membership (but not for the purposes of determining entitlement to any benefit)—
(a) if he completes the additional payments, the period in respect of which payment was made; and
(b) if he begins making the additional payments but does not complete payment, an additional period calculated in accordance with regulation C19.
(2) The additional payments—
(a) are payable from the member’s next birthday after the date of the election at such intervals as the Committee may determine, and
(b) cease to be payable on the day before—
(i) his NRD, or
(ii) if his NRD is not his birthday, the last birthday before his NRD.
(3) An employee may not make an election under paragraph (1) if the Committee has resolved that he should undergo a medical examination at his own expense and he has not done so to its satisfaction.
(4) An election under this regulation shall be made by notice in writing given to the Committee.

## C10 Maximum length of additional periods to be purchased under regulation C9

(1) Subject to regulation C26 and C26A, the maximum length of the period in respect of which payment may be made under regulation C9 in respect of a person is the length (expressed in years and fractions of a year) of the period (if any) by which his potential period of membership falls short of the relevant maximum number of years at the appropriate time.
(2) In paragraph (1) “potential period of membership”, in relation to any person, means the period which (apart from the payment) he would be entitled to count as a period of membership in relation to his local government employment if he continued in it until he attained the age of 65.
(3) Subject to paragraph (4) and to Schedule C4 (limitations on contributions and benefits), “the relevant maximum number of years”, in relation to any person, means 40 years.
(4) In the case of a person (other than an excluded member) who at the appropriate time was entitled to, or had received, superannuation benefits in respect of any local government employment or under any non-local government scheme, the relevant maximum number of years specified in paragraph (3) in relation to him is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that the aggregate of—
(a) the relevant income benefits: and
(b) the pension equivalent of the relevant capital benefits,
will not exceed two-thirds of his pensionable remuneration.
(5) In paragraph (4)—
“excluded member” means a member whose pensionable remuneration in the first year of his employment during which he is a member does not exceed one quarter of the permitted maximum for the purposes of section 590C of the Income and Corporation Taxes Act 1988 (earnings cap) for the year of assessment in which that first year ends);
“pension equivalent” has the meaning given in regulation 5(5)(b) of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993;
“the relevant income benefits”, in relation to a member, means the aggregate annual amount of—
(i)the actuarial value, expressed as an annuity payable to him, of the pension benefits mentioned in paragraph (4); and
(ii)the part of his retirement pension attributable to his period of membership before his NRD:
“the relevant capital benefits”, in relation to a member, means the aggregate amount of—
(i)his retirement grant, and
(ii)any lump sum comprised in the pension benefits mentioned in paragraph (4).
(6) For the purposes of paragraphs (4) and (5)—
(a) it is to be assumed that the person will, until his NRD, continue in the same local government employment and on the same terms and conditions (including, in particular, his scale of remuneration) as at the date of the election;
(b) any period of membership on or after the date of the election is to be disregarded; and
(c) regard is to be had to any advice from the Commissioners of Inland Revenue as to the calculation of the value of the earlier benefits.
(7) The appropriate time is—
(a) except where paragraph (b) applies, the first day of the earliest period that the person is entitled to count as a period of membership in relation to his local government employment; or
(b) if that period is—
(i) a period of service under an officer of a LGPS employer or former local authority; or
(ii) a period during which the person was subject to a non-local government scheme other than one which was or became a statutory scheme,
the first day of the earliest period of local government employment that the person is entitled to count as a period of membership in relation to his local government employment.

## C11 Amounts of payments under regulation C9

(1) The amount to be paid by way of additional periodical payments by a member who has made an election under regulation C9(1) in respect of an additional period is the appropriate percentage of his remuneration for the time being, multiplied by the length of that period.
(2) For the purposes of paragraph (1)—
(a) “the appropriate percentage”, in relation to a member, is the percentage in the relevant Table in Part I of Schedule C2 appropriate to his age on his next birthday after the date of the election and to his normal retirement age; and
(b) the lengths of periods are to be expressed in complete years and any fraction of a year.

## C12 Purchase by part-time employees of additional periods under regulation C9

(1) Subject to the following provisions of this regulation, where a person makes an election under regulation C9 in relation to a part-time employment to make additional payments in respect of a period—
(a) the period he may count as a period of membership under paragraph (1) of that regulation, is the appropriate fraction of the period he would be entitled to count in respect of that period if he were a whole-time employee (“the notional whole-time period”);
(b) the maximum which applies in his case by virtue of regulation C10, is the appropriate fraction of the maximum which would apply in his case if he were a whole-time employee; and
(c) the amount to be paid by him in accordance with regulation C11 shall be calculated in the same manner as if he were a whole-time employee purchasing the notional whole-time period, but taking his remuneration as his actual remuneration for the time being (and not the remuneration he would have been paid for a single comparable whole-time employment).
(2) In paragraph (1) “appropriate fraction”, in relation to an employee, means the fraction of which the numerator is the number of his contractual hours and the denominator is the number of contractual hours of a single comparable whole-time employment.
(3) Where—
(a) any person has made an election under regulation C9 which has effect in relation to part-time employment; and
(b) that employment ceases to be part-time and becomes whole-time employment;
then—
(i) he may continue to pay contributions under the election in relation to the whole-time employment at the same percentage of his pensionable remuneration as the contributions he paid in relation to the part-time employment; and
(ii) the additional period in respect of the contributions paid in relation to the whole-time employment shall be calculated on the same basis as if he had been in that whole-time employment when he made the election.
(4) Where—
(a) any person has made an election under regulation C9 which has effect in relation to whole-time employment; and
(b) that employment ceases to be whole-time and becomes part-time employment;
then—
(i) he may continue to pay contributions under the election in relation to the part-time employment at the same percentage of his pensionable remuneration as the contributions he paid in relation to the whole-time employment, and
(ii) the additional period in respect of the contributions paid in relation to the part-time employment shall be calculated on the same basis as if he had been in that part-time employment when he made the election.
(5) The previous provisions of this regulation do not apply to an election made by a person under regulation C5 of the 1992 regulations (or having effect as if so made) but, if he so elects by notice in writing to the Committee, then—
(a) payments made by him on and after the date when the election takes effect shall be made by reference to his actual remuneration for the time being; and
(b) the period of membership which he is entitled to count by virtue of them shall be calculated on the same basis as if the previous provisions of this regulation had always applied in respect of his election.
(6) A person may not make an election under paragraph (5) after the beginning of the period of one year ending with his NRD.

## C13 Payments to avoid reduction of retirement grant and death grant

(1) Subject to the following provisions of this regulation, a member—
(a) whose retirement grant would be subject to reduction under paragraph 1, 2(1) or 3(1) of Schedule D2 (reduction in standard retirement grant on account of contingent spouse’s pension); or
(b) whose death grant would be subject to reduction under regulation E5 (surviving spouse deductions from certain death grants),
may, by notice in writing given to the Committee, elect to make additional periodical payments under this regulation in order to avoid all or part of the reduction—
(i) in his retirement grant; and
(ii) in any death grant that may become payable under Part E.
(2) A notice under paragraph (1) shall specify whether the reduction is to be avoided in respect of the whole or only a specified part—
(a) in the case of a male member, of his membership before 1st April 1972 or before any earlier date on which—
(i) he was judicially separated from his wife: or
(ii) his marriage was dissolved: or
(iii) he became a widower,
(b) in the case of a female member who has given notice under paragraph 1(1) of Schedule F1, of her membership which is or is treated for the purposes of paragraph 2(2) of Schedule D2 as being membership before 1st April 1972; and
(c) in the case of a female member who has made such an election as is mentioned in paragraph 2 of Schedule F1, of her membership before 1st April 1972.
(3) An election may not be made in respect of a period of membership of less than one year unless—
(a) the whole of the person’s period of membership in the case of a person described in paragraph (2) before 1st April 1972; or
(b) where he has previously made an election in respect of part of that membership, the remainder of it,
amounts to less than one year.
(4) An election under this regulation may be made by any person from time to time, but not—
(a) if in the particular case the Committee so resolves, without his having, at his own expense, undergone a medical examination to its satisfaction; nor
(b) after making an election under regulation C9(5)(b) of the 1992 regulations (or any corresponding previous provision) to make payment by instalments.
(5) Where—
(a) this regulation applies to a woman by virtue of her having made such an election as is mentioned in paragraph 2 of Schedule F1;
(b) she has made (or is treated as having made) an election under paragraph (1) or regulation C9 of the 1992 regulations (or any corresponding previous provision);
(c) this regulation subsequently applies to her by virtue of paragraph 2(1) of Schedule D2; and
(d) she makes a further election under paragraph (1),
then—
(i) any payments made under this regulation pursuant to the election referred to in sub-paragraph (b) shall be deemed to have been made pursuant to the further election, and
(ii) any additional sums payable by her pursuant to the further election shall be determined accordingly by the fund’s actuary.

## C14 Payments to increase widower’s pension by counting membership before 1st April 1972

(1) Subject to the following provisions of this regulation, a member who—
(a) is a married woman,
(b) is entitled to count a period of membership before 1st April 1972, and
(c) was not a member on 27th July 1989 or has not been a member continuously since that date,
may, by notice in writing given to the Committee, elect to make additional periodical payments in order to count all or part of her period of membership before 1st April 1972 as membership for the purposes of calculating a widower’s pension in accordance with regulation F7(2)(b)(iii).
(2) A notice under paragraph (1) shall specify whether it relates to the whole or only a specified part of the woman’s period of membership which is membership before 1st April 1972.
(3) A notice under paragraph (1) may not be given in respect of a period of less than one year unless—
(a) the whole of the woman’s period of membership before 1st April 1972, or
(b) where she has previously given a notice in respect of part of that membership, the remainder of it,
amounts to less than one year.
(4) Notice under paragraph (1) may be given by a member on more than one occasion.
(5) For the purposes of paragraph (1)(c), the reference to a woman having been a member continuously includes a reference to a woman who, having ceased to be a member became or becomes a member again—
(a) within one month of so ceasing, or
(b) within one month of returning to work in accordance with Article 111 of the Employment Rights (Northern Ireland) Order 1996 (which confers the right to return to work following pregnancy or confinement).

## C15 Amount of payments under regulation C13 and C14

(1) The amount to be paid by a member who has under regulation C13 or C14 elected to make additional periodical payments in respect of a period of membership specified in the notice of election is—
(a) in the case of a male member, the appropriate percentage of his remuneration for the time being, multiplied by the length of that period;
(b) in the case of a female member who made such an election as is mentioned in paragraph 2 of Schedule F1, the appropriate percentage of her remuneration for the time being, multiplied by four times the length of the period of membership before 1st April 1972 specified in her notice of election; and
(c) in the case of a female member who has given notice under paragraph 1 of Schedule F1, the appropriate percentage of her remuneration for the time being, multiplied by three times the length of the period of membership specified in her notice of election which is membership before 1st April 1972.
(2) For the purposes of this regulation “the appropriate percentage” is—
(a) in the case of a male member, the percentage specified in the relevant Table in Part III of Schedule C2 appropriate to his age on his next birthday after the date of the election and, in the case of paragraph (1)(a), to his specified birthday; and
(b) in the case of a female member, the percentage specified in the relevant Table in that Part of that Schedule appropriate to her age on her next birthday after the date of the election and, in the case of the paragraph (1)(b) or (c), to her specified birthday;
and in this paragraph “specified birthday” means the birthday specified in accordance with regulation C16(1).
(3) For the purposes of this regulation the lengths of periods are to be expressed in complete years and any fraction of a year.
(4) References in paragraph (1)(c) to a period of membership before 1st April 1972 include references to a period treated for the purposes of paragraph 2(2) of Schedule D2 as being such a period.

## C16 Further provisions as to making of payments under regulations C13 and C14

(1) A member shall specify in a notice of election to make additional periodical payments under regulation C13 or C14 the birthday (“the specified birthday”) up to which additional payments are to be paid, which may be—
(a) his 65th birthday, or
(b) any earlier birthday which is or is after his NRD.
(2) Such additional periodical payments are to be paid, at such intervals as the Committee may determine, from the member’s next birthday after the date of the election.

## C17 No elections to make payments after 64

A person may not make an election under regulation C9, C13 or C14 if he has attained the age of 64.

### Incomplete payments and return of contributions

## C18 Notice to discontinue payments

Payment in accordance with regulation C9(2) or C16(2) may be discontinued if the member notifies the Committee and the employing authority in writing that he wishes it to be discontinued.

## C19 Uncompleted periodical payments

(1) This regulation applies where—
(a) a member has made an election under regulation C9(1), C13 or C14 to make additional periodical payments,
(b) he has commenced payment,
(c) before the presumed termination date a relevant event occurs, and
(d) in the case of payments under regulation C9(1), any payment made to him under regulation C21 does not include the amount already paid by him under regulation C9(2).
(2) In paragraph (1) “presumed termination date” means—
(a) in the case of an election under regulation C9(1), the member’s NRD, and
(b) in the case of an election under regulation C13 or C14, the birthday specified under regulation C16(1).
(3) For the purposes of this regulation the relevant events are—
(a) the discontinuance of payment under regulation C18, and
(b) where there has been no such discontinuance of payment—
(i) the member’s ceasing to hold his employment, and
(ii) the death of the member while in local government employment.
(4) Where the relevant event is—
(a) the death of the member, or
(b) his ceasing to hold his employment by reason of ill-health or infirmity of mind or body,
he is to be treated as having completed payment in accordance with regulation C9(2) or, as the case may be, C15 and C16.
(5) Where—
(a) the relevant event is the member’s ceasing to hold his employment,
(b) condition (a) or (b) in regulation D6(2) is satisfied,
(c) his employment ends not less than 12 months after the date of receipt of his notice of election, and
(d) he gives notice in writing for the purpose to the Committee not later than the expiry of the period of three months beginning on the day after the last day of his employment,
then, if he pays to the fund, within the period of one month beginning on the date on which he is notified by the Committee of the amount calculated by the fund’s actuary to represent the capital value of the additional periodical payments remaining to be paid, a sum equal to that amount, he shall be treated as having completed payment in accordance with regulation C9(2) or, as the case may be, C15 and C16.
(6) The Committee may accept a notice given under paragraph (5)(d) notwithstanding that paragraph (5)(c) is not satisfied.
(7) Subject to paragraph (9), where—
(a) the relevant event is discontinuance of payment under regulation C18, or
(b) the relevant event is the member’s ceasing to hold his employment and neither paragraph (4)(b) nor paragraph (5) applies,
the period of membership in respect of which the election was made is to be treated as having been the appropriate proportion of the period in respect of which it was originally made.
(8) In paragraph (7) “appropriate proportion” means the proportion which the length of the period during which additional payments have been paid bears to the length of the period during which they were to have been paid (each period being expressed in complete years and any fraction of a year).
(9) Where, apart from this paragraph, paragraph (7)(b) would apply and the member, having elected to make additional payments under regulation C9(1), C13 or C14—
(a) has within 12 months after ceasing to hold his employment again entered local government employment, without having—
(i) become entitled in relation to the first employment to the payment of any benefit,
(ii) received any payment under regulation C21 which includes the amount already paid by him under regulation C9, C13 or, as the case may be, C14 or
(iii) made a request for earlier payment under regulation C21(6),
(b) has not made an election for the purposes of regulation D12(1)(c) (retention of right to preserved benefits), and
(c) within three months after his again entering local government employment pays to his new employing authority an amount equal to any additional periodical payments that would have been payable if he had not ceased to hold the first employment,
then, the election under regulation C9(1), C13 or, as the case may be, C14 continues to have effect as if the relevant event had not occurred.

## C20 Effect of opting out of membership on certain additional payments

(1) Where a member—
(a) is making additional periodical payments by virtue of having made an election under regulation C9(1), C13 or C14; and
(b) gives notification in accordance with regulation B11 (leaving the Scheme);
then—
(i) no further additional periodical payments shall be payable from the day on which he ceases to be a member; and
(ii) the benefits to which he is entitled in relation to those payments shall be calculated in accordance with regulation C19(7) and (8) as if the payments had been discontinued under regulation C18.
(2) Paragraph (1) shall not preclude a person who has elected under regulation B11 making a further election under regulation C9(1), C13 or C14 after again becoming a member.

## C21 Return of member’s contributions in certain cases

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## C22 Meaning of “aggregate amount of contributions” for purposes of regulation C21

(1) In regulation C21 references to the aggregate amount of a person’s contributions to the fund include references to the contributions and amounts specified in paragraph (2) in so far as they—
(a) have not been returned to the person or, if returned, have subsequently been repaid by him,
(b) are attributable to a period of membership which might have counted under these regulations in relation to the employment he has ceased to hold, and
(c) are not attributable to any earlier period of membership in respect of which a benefit has been paid under Part D, E, F or G of these regulations or the corresponding provisions of the 1992 regulations or the 1981 regulations.
(2) The contributions and amounts mentioned in paragraph (1) are—
(a) any contributions or payments paid by him to the fund—
(i) under regulation C3, C5 or C6, or
(ii) under regulation C1 or C2 of the 1992 regulations, and
(b) any amount paid by him—
(i) by way of additional contributory payments or added period payments, or
(ii) under regulation C7 or C13, or
(iii) under regulation C3, C6, C7 or C8 of the 1992 regulations.

## C23 Effect of return to local government on right to a return of contributions

A person’s right to a payment under regulation C21 is extinguished if—
(a) after leaving local government employment with a right to such a payment he returns to such employment without having received the payment; and
(b) he has not given written notice to the Committee—
(i) before the expiry of the period of three months beginning with the date on which he returns to such employment; or
(ii) within such longer period as the Committee may allow,
that he wishes to receive an immediate payment.

### AVCs

## C24 Additional voluntary contributions

(1) Subject to regulation C26 and C26A, a member may at any time elect to pay contributions under this regulation in addition to those provided for by the previous regulations in this Part.
(2) Schedule C3 shall have effect—
(a) in relation to such an election and in relation to contributions payable under this regulation; and
(b) in relation to receipt of a transfer value in respect of an additional voluntary contributions provision or an additional voluntary contributions scheme (so far as permitted by regulation K14(2)(b)).
(3) In these regulations—
“additional voluntary contributions provision” means a provision of an occupational pension scheme approved by the Commissioners of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 (which provides for the payment by employees of voluntary contributions);
“additional voluntary contributions scheme” means a scheme approved by the Commissioners of Inland Revenue under that section, to which an employer is not a contributor and which provides benefits additional to those provided by an occupational pension scheme.

### Deduction and recovery of contributions

## C25 Deduction and recovery of member’s contributions

(1) An employing authority may deduct from the remuneration payable by it to a person—
(a) contributions or payments payable by him under regulations C3, C5 and C6,
(b) any amount payable by him under regulation C7,
(c) any instalments or additional periodical payments payable by him to the fund, and
(d) contributions payable by him under regulation C24.
(2) The former employer of a person—
(a) by whom sums are payable under regulation C8(2) or
(b) in respect of whom any sums are paid under paragraph 6(4) of Schedule C3,
may deduct those sums from any payment the employer makes to that person under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests)(Northern Ireland) Order 1953, so far as those sums are payable in respect of the period in respect of which that payment is made.
(3) If and so far as deductions are not made under paragraph (1) or (2), the Committee may recover any sum remaining due—
(a) as a simple contract debt in any court of competent jurisdiction (but, in the case of a sum payable under regulation C8 or paid under paragraph 6(4) of Schedule C3, only if it is not paid within 12 months of the person ceasing to perform relevant service as defined in that regulation), or
(b) by deducting it from any payment by way of benefits to or in respect of the person in question under these regulations.

### Limitations on payments

## C26 Limitation of payments

Schedule C4 has effect for the limitation, in certain circumstances, of payments under this Part and benefits under other Parts of these regulations.

## C26A Replacement of rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Provisions concerning continuing payments under old legislation

## C27 Provisions concerning outstanding payments due under previous regulations

Schedule C5 shall have effect for the purpose of making provision concerning outstanding payments due under previous regulations.

## Part D: Retirement Benefits

### Preliminary definitions

## D1 “Pensionable remuneration”

(1) A person’s pensionable remuneration, in relation to a local government employment, is his remuneration for so much of the relevant period as he is entitled to count as a period of membership in relation to that employment.
(2) For the purposes of this regulation, the relevant period is—
(a) the year ending with the day on which the person ceases to be a member; or
(b) such other period as in accordance with Schedule D1 is to be regarded as the relevant period.
(3) Paragraph (1) has effect subject to the further provisions concerning pensionable remuneration in that Schedule and in Schedule C4 (limitations on contributions and benefits).

## D2 “Standard retirement pension” and “standard retirement grant”

(1) Subject to paragraphs (2), (3) and (4), in relation to any person—
(a) “standard retirement pension” means a pension payable at an annual rate equal to one eightieth of his pensionable remuneration, multiplied by the length in years of his total period of membership; and
(b) “standard retirement grant” means a lump sum of an amount equal to three eightieths of his pensionable remuneration, multiplied by the length in years of his total period of membership.
(2) In the case of a person who—
(a) is entitled under regulation B15 or C9 or paragraph 2(a) or 4 of Schedule C5 to count an additional period as a period of membership, and
(b) had at the appropriate time (within the meaning of regulation C10(7)) attained the age of 45 years,
then—
(i) the standard retirement pension is increased by one two hundred and fortieth of his pensionable remuneration, multiplied by the length in years of that additional period of membership, and
(ii) that additional period of membership is excluded from his total period of membership for the purposes of calculating the standard retirement grant.
(3) Paragraphs (1) and (2) are subject to regulations D7(2), D13, D16(5), D18(1), paragraph 3 of Schedule B1 and Schedule C4 (limitations on contributions and benefits); and paragraph (1)(b) is subject to the provisions of Schedule D2 which relates to the reduction in retirement grants on account of contingent spouses' pensions.
(4) In the case of a pension debit member the “standard retirement pension” and, if not already paid, the “standard retirement grant” shall be reduced in accordance with guidance issued by the Government Actuary to take into account the debit to which the shareable rights of the pension debit member are subject under a pension sharing order.

## D3 Statutory pension entitlement

For the purposes of these regulations, a person has a “statutory pension entitlement” if—
(a) his total period of membership is not less than two years,
(b) a transfer value from the trustees or managers of a personal pension scheme or self-employed pension arrangement has been and remains credited to the fund in relation to him, or
(c) neither paragraph (a) nor (b) applies and he—
(i) has attained state pensionable age; or
(ii) will attain state pensionable age before the following 6th April.

## D4 References to members leaving employment to include optants-out

In this Part any reference to a member ceasing to hold a local government employment (except the reference in regulation D7) includes a reference to a person who was a member in such an employment but ceased to be so by virtue of a notification under regulation B11(2) (leaving the Scheme) and other references in these regulations shall be construed accordingly.

### Entitlement to immediate payment of benefits on retirement

## D5 Retirement on or after NRD

Subject to the following provisions of this Part, if a member who ceases to hold a local government employment—
(a) has a statutory pension entitlement, and
(b) has attained normal retirement age,
he is entitled—
(i) to a standard retirement pension, and
(ii) to a standard retirement grant,
which are payable immediately on his ceasing to hold that employment.

## D6 Early entitlement to retirement benefits: redundancy etc.

(1) Subject to the following provisions of this Part, if a member who ceases to hold a local government employment—
(a) has a statutory pension entitlement,
(b) has attained the age of 50, and
(c) satisfies one of the conditions mentioned in paragraph (2),
he is entitled—
(i) to a standard retirement pension, and
(ii) to a standard retirement grant,
which are payable immediately on his ceasing to hold that employment.
(2) The conditions mentioned in paragraph (l)(c) are—
(a) that the employing authority certifies that he has ceased to hold the local government employment—
(i) by reason of redundancy; or
(ii) in the interests of the efficient exercise of its functions; or
(b) that he was one of the holders of a joint appointment and his appointment has been terminated because the other ceased to hold his appointment.

## D7 Early entitlement to retirement benefits: ill-health

(1) Subject to the following provisions of this Part, where a member—
(a) ceases to hold a local government employment by reason of being permanently incapable as defined in regulation J1(5) of discharging efficiently the duties of that employment by reason of ill-health or infirmity of mind or body, and
(b) has a statutory pension entitlement,
he is entitled—
(i) to a standard retirement pension, and
(ii) to a standard retirement grant,
which are payable immediately on his ceasing to hold that employment.
(2) Where the member’s total period of membership is at least 5 years, he is to be treated for the purposes of this regulation as being entitled to count as a period of membership an additional period calculated in accordance with Schedule D3.

## D8 Ill-health retirement grants

(1) Where a member—
(a) ceases to hold a local government employment by reason of being permanently incapable of discharging efficiently the duties of that employment by reason of ill-health or infirmity of mind or body,
(b) regulation D7 does not apply to him because he does not have a statutory pension entitlement, but
(c) his total period of membership is at least one year,
then, subject to paragraph (3), he is entitled to be paid a lump sum (“an ill-health retirement grant”).
(2) The amount of the ill-health retirement grant is the lesser of—
(a) one twelfth of the member’s pensionable remuneration, multiplied by the length in years of his total period of membership, or
(b) three eightieths of his pensionable remuneration, multiplied by the length in years of the total period of membership he would have been entitled to count if—
(i) he had continued as a member of the Scheme until the age of 65, and
(ii) any added period payments had been completed.
(3) Paragraph (1) does not apply if—
(a) the member ceased to hold his employment in consequence of any such offence or misconduct as are mentioned in regulation C21(4), or
(b) apart from this regulation, the member is entitled to any payment out of the fund, other than a return of contributions, or
(c) where the grant to which a member would be entitled under paragraph (1), calculated in accordance with paragraph (2), is no more than the net amount he would receive if a return of contributions were made to him (including an increase under regulation K19 where that regulation applies) he shall instead be entitled to such a return of contributions (so increased where appropriate).
(4) Without prejudice to any subsequent decision under regulation J3 (decisions as to benefits) or regulation 98 of the 2002 Regulations (first instance decisions), the Committee shall notify a person who falls within paragraph (1) (other than one to whom paragraph (3)(a) applies), in writing and as soon as is reasonably practicable, of the amount of the ill-health retirement grant to which he would be entitled if he were and remained a person to whom this regulation applies.

## D9 Retirement at or after 60 but before NRD

(1) Subject to the following provisions of this Part, if a member who ceases to hold a local government employment after attaining the age of 60 but before his NRD satisfies the relevant conditions, he is entitled—
(a) to a standard retirement pension (reduced in accordance with regulation D13), and
(b) to a standard retirement grant (so reduced),
which are payable immediately on his ceasing to hold that employment.
(2) The conditions referred to in paragraph (1) are—
(a) that the member has a statutory pension entitlement;
(b) that he duly makes an election for his retirement benefits to be payable immediately on his ceasing local government employment.
(3) An election under this regulation shall be made by notice in writing to the Committee given within the period of three months beginning with the day on which the member ceases to hold local government employment.

## D10 No double entitlement

(1) Where (apart from this regulation) any person would be entitled to a retirement pension or to a retirement grant under two or more regulations in respect of the same period of membership—
(a) he may elect by notice in writing, given to the Committee before the expiry of the period of three months beginning with the day on which he becomes so entitled, under which provision he is to be paid those benefits; and
(b) if he makes no such election, the Committee may notify him in writing of the provision.
(2) Paragraph (1) is without prejudice to regulations D16, D18 and D19 and section 9(6) of the Pension Schemes (Northern Ireland) Act 1993.

### Entitlement to deferred benefits: (“preserved benefits”)

## D11 Entitlement to deferred retirement benefits (“preserved benefits”)

(1) If a member who ceases to hold a local government employment, is not entitled under regulation D5, D6, D7 or D9 to retirement benefits which are payable immediately on his ceasing to hold that employment, has a statutory pension entitlement, then, subject to regulation D13, he becomes entitled in relation to that employment to a standard retirement pension and a standard retirement grant payable from the appropriate date; and in these regulations benefits to which a person becomes entitled under this paragraph and which have not yet become payable are called “preserved benefits”.
(2) For the purposes of paragraph (1) “the appropriate date”, in relation to any person, is his 65th birthday or, if earlier, the earliest of the following—
(a) his NRD;
(b) any date on which he becomes permanently incapable, by reason of ill-health or infirmity of mind or body, of discharging efficiently the duties of the employment he has ceased to hold;
(c) any date after he has attained the age of 50 years from which the the Committee, ... determines on compassionate grounds that the benefits are to become payable;
(d) in the case of a person who has attained the age of 60 years and has completed 10 years' membership provided that he was a contributory employee before 1st April 1972, that birthday; and
(e) in the case of a person who—
(i) has ceased the employment under which the preserved benefits were accrued (but may be in local government employment unrelated to the preserved benefits); and
(ii) has duly elected to receive payment from a date on or after the date upon which that person attains the age of 55, the date so elected.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## D12 Further provisions about preserved benefits

(1) A person who is entitled to preserved benefits under regulation D11(1) ceases to be entitled to them—
(a) if—
(i) the whole of the aggregate amount of his contributions to the fund has been returned to him (with or without interest) under regulation C21 or regulation 88 of the 2002 Regulations or regulation C15 of the 1992 regulations or regulation 16 of the 1981 regulations, and
(ii) after receiving the return of contributions, he has no further right to count any period of membership to which a transfer value accepted under regulation K14 or regulation 124 of the 2002 Regulations or regulation J8 of the 1992 regulations or regulation 69 of the 1981 regulations relates,
(b) if rights in respect of the period of membership he was entitled to count in relation to the employment he ceased to hold have been transferred to a non-local government scheme, a personal pension scheme, a self-employed pension arrangement, a retirement annuity contract or an appropriate policy by virtue of the payment of a transfer value,
(c) if he re-enters local government employment (unless he elects to remain entitled to those benefits), or
(d) if the body which employed him in the employment which he ceased to hold certifies under paragraph 4 of Schedule D1 that on ceasing to hold it he suffered a material reduction in remuneration.
(2) An election by a person for the purposes of paragraph (1)(c) shall be made by giving notice in writing to the Committee—
(a) before the expiry of the period of three months beginning with the date on which he re-enters local government employment, or
(b) such longer period as the Committee may allow.
(3) In the case of a member who first becomes a member on or after 2nd April 2001 any period of membership in the employment of a non-associated admission body (as defined in regulation B6(16)(c)) shall not be aggregated with any other periods of membership for the purpose of calculating his retirement grant.

### Adjustments to standard benefits

## D13 Reduction of pensions payable early by virtue of elections etc.

(1) This regulation applies where benefits are payable to a person—
(a) under regulation D9; or
(b) under regulation D11 in a case where the appropriate date is determined under paragraph (2)(e) of that regulation.
(2) Where this regulation applies, then, subject to regulation D16, the standard retirement pension and standard retirement grant, calculated in accordance with regulation D2 and Schedule D2, are reduced in accordance with guidance issued by the Government Actuary.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## D14 Surrender of part of retirement pension in favour of spouse or dependant

(1) Subject to the following provisions of this regulation and to regulation D16, a person who—
(a) has become entitled to receive payments in respect of a retirement pension, or
(b) holds local government employment and has attained normal retirement age,
may surrender, as from the relevant date, in favour of his spouse or any dependant of his (“the beneficiary”), a part of the retirement pension which is or may become payable to him, and a person who has surrendered part of a retirement pension may surrender further parts of it.
(2) The part of the retirement pension surrendered on any occasion—
(a) shall be an exact number of pounds, and
(b) shall secure for the beneficiary a pension of at least £97·50 per annum.
(3) The surrendered part (together with any parts previously surrendered) shall not exceed—
(a) the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary, or
(b) one third of the retirement pension.
(4) Where a person who has made a surrender under this regulation dies, an annual pension at a rate which is (according to tables to be prepared from time to time by the Government Actuary) actuarially equivalent at the relevant date to the value of the surrendered part of the retirement pension becomes payable to the beneficiary.
(5) For the purposes of this regulation “the relevant date” means—
(a) the date of becoming entitled to receive payments in respect of the retirement pension; or
(b) in the case of a person who dies while still in local government employment, the day immediately before the date of his death.
(6) Where the person surrendering holds local government employment and has attained normal retirement age, references in paragraphs (2) and (3) to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.
(7) Schedule D4 shall have effect for the purpose of making further provision as respects the procedure for surrenders under this regulation.

## D15 Adjustments to retirement pensions and grants for certain re-employed pensioners

Schedule D5 shall have effect for the purpose of making provision as to the retirement benefits in respect of certain pensioners who are re-employed by LGPS employers; and the provisions of this Part have effect subject to Part I of that Schedule (reduction of retirement pensions), Part II of that Schedule (combined benefits) and Part III of that Schedule (separate benefits) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

### Overriding provisions (contracting-out and Finance Act requirements, etc.)

## D16 Guaranteed minimum pensions for members in contracted-out employment, etc.

(1) Where—
(a) the employment of a member in any local government employment is contracted-out employment; and
(b) the member has a guaranteed minimum pension under section 10 of the Pension Schemes (Northern Ireland) Act 1993 in relation to benefits under these regulations,
then paragraphs (2) to (4) apply as respects the member’s employment.
(2) The member who ceases to hold his local government employment is from the date on which he attains state pensionable age entitled to a pension at a weekly rate equal to that guaranteed minimum (unless on ceasing to hold his local government employment he is entitled to a retirement pension at a higher rate).
(3) If the member—
(a) attains state pensionable age while in local government employment;
(b) continues in the same employment for a further period of 5 years; and
(c) does not then cease to hold it,
then he is entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum (unless he consents to a postponement of the entitlement).
(4) The guaranteed minimum referred to in paragraphs (2) and (3) shall, so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, be increased in accordance with the requirements of section 105 of the Pension Schemes (Northern Ireland) Act 1993.
(5) A person’s retirement pension is not to be reduced under regulation D13 to less than the aggregate of—
(a) any minimum rate of equivalent pension benefits applicable under the Insurance Act, and
(b) the annual rate obtained by multiplying one eightieth of the person’s pensionable remuneration by the length in years of the whole period of the person’s membership in contracted-out employment during the period beginning with the relevant date and ending with 30th April 1995.
(6) In paragraph (5) “the relevant date” means—
(a) in the case of a man, 17th May 1990; and
(b) in the case of a woman, 6th April 1978.
(7) Where—
(a) if these regulations had come into force on 17th May 1990, a man would have been entitled to make an election under regulation D9(3), and
(b) he gives notice of such election within six months of the commencement date,
the election may be expressed to have the effect as if these regulations had commenced on 17th May 1990 and the notice had been given on the first day on which he would in that case have been entitled to give notice of the election.
(8) Where a person’s local government employment is or was contracted-out employment, a surrender under regulation D14 (together with any previous surrenders) shall not result—
(a) in the annual rate of the retirement pension being less than one eightieth of the pensionable remuneration, multiplied by the length in years of the whole period of his membership in contracted-out employment after 5th April 1978, or
(b) (disregarding the effect of the preceding paragraphs) in the weekly rate of the retirement pension being less than his guaranteed minimum, if any.
(9) Where a person making a surrender under regulation D14—
(a) is in local government employment,
(b) has attained normal retirement age, and
(c) has a statutory pension entitlement,
references in paragraph (8) to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.
(10) Where this regulation applies it overrides any provision in these regulations or the 2002 Regulations or the Transitional Regulations to the extent to which it conflicts with it, except—
(a) regulation D15 and Part I of Schedule D5 (reduction of retirement pension in the case of certain re-employed pensioners) or regulation 112 or 113 of the 2002 Regulations (abatement) or any provision of the Transitional Regulations relating to those provisions;
(b) regulation H4 or regulation 114 of the 2002 Regulations or regulation 117 of those Regulations (so far as it relates to regulation 114) (forfeiture of rights); and
(c) regulation H5 or regulation 51 of the 2002 Regulations. (commutation of small pensions).

## D17 Revaluation of guaranteed minimum in certain cases

(1) This regulation applies where—
(a) a person has ceased to be a member; and
(b) the guaranteed minimum in relation to his pension is appropriately secured (within the meaning of section 15 of the Pension Schemes (Northern Ireland) Act 1993).
(2) The earnings factors of such a person shall be determined for the purposes of section 10(2) of that Act—
(a) by reference to the last order under article 23 of the Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the Social Security Administration (Northern Ireland) Act 1992 to come into force before the end of the tax year in which he ceased to be a member, and
(b) without reference to the last such order to come into force before the end of the final relevant year.
(3) In this regulation “final relevant year” has the meaning given in section 12(5) of the Pension Schemes (Northern Ireland) Act 1993.

## D18 Equivalent pension benefits

(1) If when a member ceased to hold a local government employment—
(a) he was not entitled in relation to that employment to a retirement pension under regulation D5, D6, D7, D9 or D11, and he receives a return of contributions;
(b) the whole or some part of his period of membership was in service in a non-participating employment or in service which relates to employment with a non-local government employer in a non-participating employment;
(c) a period of his service in a non-participating employment came to an end by reason—
(i) of the repeal of section 55(1) of the Insurance Act; or
(ii) of the provisions of regulation 2(2) of the National Insurance (Non-Participation — Assurance of Equivalent Pension Benefits) Regulations (Northern Ireland) 1960 (as modified by regulation 10(2)(a) or (b) of the Transitional Provisions Regulations); and
(d) at some time during the settlement period (within the meaning of regulation 2 of the Transitional Provisions Regulations) he became, and has remained, assured of equivalent pension benefits;
then he is entitled in relation to that employment to an annual retirement pension payable at the rate of the equivalent pension benefits applicable to him in respect of any period of membership in service in a non-participating employment or which relates to service with a non-local government employer in a non-participating employment.
(2) A retirement pension to which a person has become entitled by virtue of paragraph (1) is payable from the first date on which he—
(a) has attained state pensionable age, and
(b) is no longer in any local government employment.
(3) For the purposes of these regulations a member to whom this regulation applies shall be treated as having ceased to hold the employment in respect of which he receives a return of contributions on the day before the date of receipt.

## D19 National insurance

(1) Subject to paragraph (2), where a pension is payable to a member who attains state pensionable age in respect of a period of service in a non-participating employment, which counts for the purpose of calculating any benefits payable to the member (other than excepted service), no provision in these regulations—
(a) for the surrender or assignment of a pension, or
(b) for the reduction, termination or suspension of a pension,
shall apply so as to reduce the pension below the minimum rate of equivalent pension benefits applicable in respect of that period of service under the Insurance Act.
(2) Paragraph (1) does not apply to any provision for the reduction, termination or suspension of a pension, which is used for a purpose prescribed by regulations made, or deemed to have been made, under section 56(1)(c) of the Insurance Act (equivalent pension benefits).
(3) For the purposes of paragraph (1) “excepted service”, in relation to any person, means any earlier period of such service as there mentioned, being service in respect of which—
(a) a payment in lieu of contributions has been made, or
(b) equivalent pension benefits satisfying the requirements of the Insurance Act have already been assured to him.

## D20 Limitations on benefits etc.

The provisions of this Part are subject to Schedule C4 (limitations on contributions and benefits) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations) and to the general provisions in regulation H2 and regulations 51, 52, 95 to 97 and 114 to 118 of the 2002 Regulations..

## Part E: Death Grants

### Death of a member

## E1 Death grant: members in service

(1) If at the time of his death a person was a member, there shall be paid a lump sum death grant in accordance with regulation E8.
(2) Where paragraph (1) applies the amount of the death grant is the greater of—
(a) twice the deceased’s pensionable remuneration, or
(b) three eightieths of his pensionable remuneration multiplied by the length in years of his period of membership,
less, in a case where a surviving spouse’s long-term pension is payable under Part F, the appropriate amount to be calculated under regulation E5.

### Death of a deferred pensioner

## E2 Death grant: deferred pensioners

(1) If at the time of his death a person—
(a) was in local government employment and had a statutory pension entitlement, but was not a member by virtue of a notification under regulation B11(2) (leaving the Scheme), or
(b) was entitled to preserved benefits,
there shall be paid a lump sum death grant in accordance with regulation E8.
(2) Where paragraph (1) applies the amount of the death grant is three eightieths of the deceased’s pensionable remuneration, multiplied by the length in years of the period of membership taken into account in calculating his retirement pension, less, in a case where a surviving spouse’s long-term pension is payable under Part F, the appropriate amount to be deducted under regulation E5.

### Death of a pensioner

## E3 Death grant: pensioners with 10 years' or more membership

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## E4 Death grant: pensioners

(1) If at the time of his death a person—
(a) was entitled to receive payments in respect of a retirement pension (excluding a pension to which he would not be entitled apart from regulation D16 or D18), or
(b) would have been so entitled but for the operation of Schedule D5 (re-employed pensioners) or regulation 113 (abatement) of the 2002 Regulations,
there shall be paid a lump sum death grant in accordance with regulation E8.
(2) The amount of the death grant payable under paragraph (1) is an amount equal to the total amount that would (or would but for Schedule D5 (re-employed pensioners) or regulation 113 (abatement) of the 2002 Regulations or his death, or both) have been paid to him by way of retirement pension for the first 5 years after he became (or would but for Schedule D5 or regulation 113 (abatement) of the 2002 Regulations have become) entitled to receive payments in respect of the pension, reduced by the total of any payments made to him in respect of the pension.

### General provisions relating to death benefits

## E5 Surviving spouse deductions from certain death grants

(1) A death grant is reduced under this regulation by the appropriate amount if—
(a) it is payable under regulation E1 or E2 ..., and
(b) a surviving spouse’s long-term pension is payable under Part F.
(2) Where—
(a) the deceased was a man, or
(b) the deceased was a woman who was treated as a man by virtue of paragraph 2 of Schedule F1,
the appropriate amount for the purposes of paragraph (1) is an amount equal to two eightieths of the deceased’s pensionable remuneration multiplied by the length in years of any period of membership before 1st April 1972 in respect of which the widow's, or as the case may be, widower’s pension is payable under Part F.
(3) Where the deceased was a woman (other than one to whom paragraph (2)(b) applies), the appropriate amount for the purposes of paragraph (1) is an amount equal to three one hundred and sixtieths of the deceased’s pensionable remuneration, multiplied by the length in years of any period—
(a) of which notice of which was given under paragraph 1(1) of Schedule F1,
(b) which is treated for those purposes as a period of membership before 1st April 1972, and
(c) in respect of which a widower’s pension is payable under Part F.
(4) In calculating any reduction under this regulation, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.

## E6 Adjustments to death grants for certain re-employed pensioners

The provisions of this Part have effect subject to Part III of Schedule D5 (separate benefits of certain persons re-employed by LGPS employers) and Part IV of that Schedule (death in further employment of such employees) or, as the case may be, the corresponding provisions of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

## E7 Part-timers' pensionable remuneration for certain purposes of this Part

Paragraph 7 of Schedule D1 (by virtue of which a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment) does not apply to the application of regulation D1 and that Schedule in ascertaining the deceased’s pensionable remuneration for the purposes of regulation E1(2)(a) ....

## E8 Nomination of beneficiary of death grant

(1) Subject to paragraph (5), the Committee shall have power, at its discretion, to pay or apply the whole or any part of the lump sum death grant payable under regulation E1(1), E2(1), ... or E4(1) to or for the benefit of all or any of the surviving spouse, children, dependants, relatives, personal representatives or nominated beneficiaries of the deceased member in such shares as the Committee shall in its absolute discretion decide.
(2) The Committee may, but without being in any way bound to do so, have regard to any nomination made by the member.
(3) A nomination shall be made by notice in writing to the Committee in such form as the Committee may from time to time require and shall be revocable.
(4) A nomination shall be revoked by any subsequent nomination which complies with the requirements referred to in paragraph (3).
(5) If or to the extent that the lump sum death grant has not been paid by the expiry of the period of two years following the death of the member, it shall be paid by the Committee to his personal representatives.
(6) For the purposes of this regulation—
(a) “member” includes a former member who is a person referred to in regulation E2(1), ... or E4(1),
(b) “nominated beneficiary” means an individual or an unincorporated or incorporated body nominated by the member in any nomination made by him in respect of the lump sum death grant which was in force at the time of his death, and
(c) “relative” means any living individual who is—
(i) a parent of the member or the spouse or surviving spouse of any such person, or
(ii) the child or remoter issue of such parent or the spouse or surviving spouse of any such person, or
(iii) a former spouse of the member.

## Part F: Surviving Spouses' Pensions

### Death of a member

## F1 Member’s spouse’s short-term pension

(1) Subject to regulation G8(3) if a member dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled, to a spouse’s short-term pension—
(a) if the spouse has one or more eligible children in his or her care, for six months after the member’s death, or
(b) otherwise for three months after the member’s death.
(2) Where paragraph (1) applies then, subject to paragraph 21 of Schedule D5 (re-employed pensioners) or, as the case may be (in accordance with Schedule 2 to the Transitional Regulations), regulation 50(4) of the 2002 Regulations, the annual rate of the short-term pension is a rate equal to the deceased member’s pensionable remuneration.
(3) Paragraph 7 of Schedule D1 (by virtue of which a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment) does not apply to the application of regulation D1 and that Schedule to this regulation.

## F2 Member’s spouse’s long-term pension

(1) If a member who has a statutory pension entitlement dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled, at the end of the period in respect of which a short-term pension is payable under regulation F1, to a spouse’s long-term pension.
(2) Where paragraph (1) applies then, subject to Part IV of Schedule D5 (re-employed pensioners) or, as the case may be (in accordance with Schedule 2 to the Transitional Regulations), regulation 50 of the 2002 Regulations, the annual rate of the long-term pension is—
(a) if the member’s total period of membership was not less than two years, half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation D7 (ill-health, etc.), and
(b) otherwise, one one hundred and sixtieth of the member’s pensionable remuneration, multiplied by the length in years of the member’s total period of membership.
(3) For the purposes of paragraph (2)(a)—
(a) any increase in the deceased’s retirement pension by virtue of regulation D2(2)(i), and
(b) any reduction in that pension under regulation H2, or by virtue of a surrender under regulation D14,
shall be disregarded.

### Death of a deferred pensioner

## F3 Deferred pensioner’s spouse’s long-term pension

(1) If a person who is not a member dies leaving a surviving spouse or spouses and at the time of his death he—
(a) was entitled to preserved benefits, or
(b) was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,
that spouse is entitled or, as the case may be, they are jointly entitled, to a spouse’s long-term pension.
(2) Subject to regulation F6 (post retirement marriages), the annual rate of the long-term pension to which a spouse is entitled under paragraph (1) is half the annual rate of the retirement pension to which the deceased would have been entitled if on the date of death he had become entitled under regulation D5.
(3) Where the deceased was a pension debit member, the long-term pension is equal to half the pension to which he would have been entitled under regulation D5 if he had become entitled to a pension under that regulation on the date that he died.

### Death of a pensioner

## F4 Pensioner’s spouse’s short-term pension

(1) Subject to regulation G8(3), if a person who—
(a) was entitled to receive payments in respect of a retirement pension (other than a pension under regulation D18), or
(b) would have been so entitled but for the operation of regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or of Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations,
dies leaving a surviving spouse or spouses, that spouse is entitled or, as the case may be, they are jointly entitled to a spouse’s short-term pension—
(i) if the spouse has one or more eligible children in his or her care, for six months after the deceased’s death, or
(ii) otherwise for three months after the deceased’s death.
(2) Subject to regulation F6 (post retirement marriages), where paragraph (1) applies, the annual rate of the short-term pension is a rate equal to the spouse’s retirement pension immediately before the date of death or the rate it would have been at that date apart from any payment under regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations or the operation of Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations.

## F5 Pensioner’s spouse’s long-term pension

(1) Where regulation F4(1) applies the surviving spouse is entitled or, as the case may be, the surviving spouses are jointly entitled, at the end of the period in respect of which a short-term pension is payable under that regulation, to a spouse’s long-term pension.
(2) Subject to regulation F6 (post retirement marriages), where paragraph (1) applies and any new employment for the purposes of Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations was not a local government employment, the annual rate of the long-term pension is half the annual rate of the deceased’s retirement pension immediately before the date of death.
(3) For the purposes of paragraph (2)—
(a) any increase in the deceased’s retirement pension by virtue of regulation D2(2)(i),
(b) any reduction in that pension under regulation D13 or H2 or by virtue of a surrender under regulation D14, and
(c) any extinguishment of that pension by virtue of the operation of regulation H6 or as the case may be, regulation 52 of the 2002 Regulations or Part 1 of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations,
shall be disregarded.

### General provisions relating to surviving spouses' pensions

## F6 Post retirement marriages

(1) Where a surviving spouse who was not married to the deceased at some time while the member was in local government employment after 31st March 1972 and before the date on which he became entitled to a retirement pension—
(a) the long-term pension under regulation F3,
(b) the short-term pension under regulation F4, and
(c) the long-term pension under regulation F5,
shall be calculated in accordance with paragraph (2).
(2) Where paragraph (1) applies the references in regulations F3(2), F4(2) and F5(2) to the retirement pension are to be construed as references to the part of the pension which is attributable to the period of membership in contracted-out employment after 5th April 1978 in the case of a man and 5th April 1988 in the case of a woman.

## F7 Widowers: requirement for post 31st March 1972 membership and consequent adjustments to “retirement pension”

(1) For the purpose of determining entitlement to a widower’s pension under regulations F3(1), F4(1) and F5(1), in those regulations—
“retirement pension” means a retirement pension of which at least part is attributable to a period of membership after 31st March 1972;
“local government employment” means local government employment of which at least part was employment after that date; and
“preserved benefits” means preserved benefits of which at least part are attributable to a period of membership after that date.
(2) For the purposes of calculating a widower’s short-term pension under regulation F4(2) or long-term pension under regulation F2(2), F3(2) or F5(2), in those regulations “retirement pension” means a retirement pension calculated—
(a) by reference to the length in years of the wife’s period of membership after that date, and
(b) if the widower was his wife’s husband at some time while she was in local government employment after 31st March 1972, by reference also to—
(i) the length in years of any period treated under paragraph (3) as a period of membership after 31st March 1972, and
(ii) the length in years of any period of which notice is given in accordance with paragraph 1(1) of Schedule F1.
(iii) the length in years of any period of membership in respect of which payment under regulation C14 has been or is treated as having been completed.
(3) For the purposes of paragraph (2)(b)(i) the following periods are to be treated as periods of membership after 31st March 1972, namely—
(a) membership which the deceased became entitled to count after that date by virtue of regulation D7(2),
(b) membership which the deceased was entitled to count under regulation C9 or paragraph 5 of Schedule M2 (transitional provisions) or regulation D4, D5 or D9 of the 1992 regulations where the necessary payment was made or commenced after that date,
(c) membership which the deceased was entitled to count by virtue of a resolution passed under regulation B15 or regulation D7 of the 1992 regulations after that date, and
(d) membership which is treated as membership after that date by virtue of paragraph 7 of Schedule M2 (transitional provisions), or regulation D13(2) of the 1992 regulations.

## F8 Widowers: elections in respect of pre 1st April 1972 membership etc.

Schedule F1 shall have effect for the purpose of making provision as to elections by women members affecting their widowers' pensions.

## F9 Adjustments to pensions of surviving spouses of certain re-employed pensioners

The provisions of this Part have effect subject to Part IV of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 50 of the 2002 Regulations (in accordance with Schedule 2 to the Transitional Regulations).

### Contracting-out requirements: GMP rule

## F10 Surviving spouse’s guaranteed minimum pension

(1) Where—
(a) the employment of a member in any local government employment is contracted-out employment, and
(b) the member has a guaranteed minimum under section 10 of the Pension Schemes (Northern Ireland) Act 1993 in relation to benefits under these regulations,
then, if the member dies at any time leaving a widow or widower, the widow or widower is entitled to a pension at a weekly rate equal to the widow’s or, as the case may be, the widower’s guaranteed minimum (within the meaning of section 13 of that Act (minimum pensions for widows and widowers)) during any period for which that section provides that a pension of not less than that amount is to be payable to the widow or, as the case may be, the widower (unless the widow or widower is entitled to a surviving spouse’s pension at a higher rate).
(2) The guaranteed minimum referred to in paragraph (1) shall, so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, be increased in accordance with the requirements of section 105 of the Pension Schemes (Northern Ireland) Act 1993 and to the extent of any orders made thereunder (annual increase of guaranteed minimum pensions).
(3) Where this regulation applies it overrides any provision in these regulations or the 2002 Regulations or the Transitional Regulations to the extent to which it conflicts with it, except—
(a) regulation H4 or regulation 114 of the 2002 Regulations or regulation 117 of those Regulations (so far as it relates to regulation 114) (forfeiture of rights), and
(b) regulation H5 or regulation 51 of the 2002 Regulations (commutation of small pensions).

### Cessation of membership before the commencement date

## F11 Cessation of membership before the commencement date

For the purposes of the award of a widower’s pension, where a woman’s membership ceased on or after 6th April 1988 but before the commencement date, her membership shall be deemed to have commenced not earlier than that date.

## Part G: Children’s Pensions

### Preliminary

## G1 Meaning of “child”

For the purposes of these regulations “child” means a person who—
(a)has not attained the age of 17 years,
(b)has attained that age and has since been—
(i)receiving full-time education, or
(ii)undergoing a full-time course of training of not less than 2 years' duration for a trade, profession or vocation,
either continuously or continuously with the exception of a period which the Committee has in its discretion decided to disregard (on being satisfied that his education or training ought not to be regarded as completed), or
(c)has attained that age and is incapacitated by reason of ill-health or infirmity of mind or body which arose either—
(i)before he attained that age, or
(ii)while receiving such full-time education or training, or
(iii)during a period which the Committee has decided to disregard under paragraph (b).

## G2 Meaning of “eligible child”

(1) For the purposes of these regulations a child is an eligible child of a deceased person who was in a local government employment when he died and was then a member or a former member, if he is—
(a) the deceased’s legitimate child born before the first anniversary of the member’s or former member’s death,
(b) the deceased’s adopted child,
(c) the deceased’s step-child or illegitimate child,
(d) an adopted child of a person who has been married to the deceased, or
(e) a child accepted by the deceased as a member of the family,
and, in the case of a child within paragraph (c), (d) or (e), is wholly or mainly dependent on the deceased at the time of his death.
(2) For the purposes of these regulations a child is an eligible child of a person who has died after becoming entitled to a retirement pension if—
(a) he is a legitimate child of a marriage of the deceased which took place before the date on which he became entitled to the pension, and was born before the first anniversary of that date, or
(b) he is a child adopted by the deceased before he became entitled to the pension, or
(c) he is a child who was wholly or mainly dependent on the deceased both before he became entitled to the retirement pension and at the time of his death and is—
(i) the deceased’s step-child or illegitimate child,
(ii) an adopted child of a person who married the deceased before he became entitled to the pension, or
(iii) a child accepted by the deceased as a member of the family.

### Death of a member

## G3 Member’s children’s long-term pension

(1) Subject to paragraph (6), where a member dies leaving one or more eligible children, the eligible children are entitled until they cease to be children to or to the benefit of a children’s long-term pension payable from the member’s death.
(2) Subject to paragraph (5) and regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction of the deceased person’s retirement pension.
(3) Subject to regulation G10, for the purposes of paragraph (2), “the appropriate fraction” means—
(a) if there is one eligible child and a surviving spouse’s pension under Part F is for the time being payable, one quarter;
(b) if there is one eligible child and no such surviving spouse’s pension is payable, one third;
(c) if there are two or more eligible children and a surviving spouse’s pension under Part F is for the time being payable, one half; and
(d) if there are two or more eligible children and no such surviving spouse’s pension is payable, two thirds;
but references in paragraphs (a) to (d) to a surviving spouse’s pension do not include a short-term pension under regulation F1 in circumstances where no long-term pension is payable under regulation F2.
(4) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a member shall be taken to be the pension to which he would have become entitled if he had at the time of his death become entitled to a pension under regulation D7 (ill-health, etc.) and on the relevant assumptions.
(5) In sub-paragraph (4) “the relevant assumptions” means that there is—
(a) no increase in the pension by virtue of regulation D2(2)(i), and
(b) no reduction in the pension under regulation D13 (early payments), regulation H2 (national insurance), or Part I of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 113 (abatement) of the 2002 Regulations, or by virtue of a surrender under regulation D14.
(6) Where a children’s short-term pension—
(a) is payable under regulation G4, or
(b) would be so payable apart from regulation G8(2),
the children’s long-term pension does not become payable until the expiry of the period in respect of which that pension is payable under regulation G4 or, as the case may be, would be so payable apart from regulation G8(2) (but subject to regulation G8(3) and (4)).

## G4 Member’s children’s short-term pension

(1) Subject to regulation G8, where a member dies leaving one or more eligible children, they are entitled to or to the benefit of a children’s short-term pension for 6 months after the death or, if less, until they cease to be children.
(2) Subject to regulation G8, the annual rate of a children’s short-term pension is the rate at which a surviving spouse’s short-term pension would have been payable by virtue of regulation F1.

### Death of a deferred pensioner

## G5 Deferred pensioner’s children’s long-term pension

(1) Where a person who is not a member dies leaving one or more eligible children and at the time of his death he—
(a) was entitled to preserved benefits, or
(b) was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,
those children are entitled to or to the benefit of a children’s long-term pension until they cease to be children.
(2) Subject to regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction (within the meaning of regulation G3(3)) of the deceased person’s retirement pension.
(3) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a person shall be taken to be the retirement pension to which he would have become entitled if at the time of his death he had become entitled under regulation D5 (retirement on or after NRD)and on the relevant assumptions (within the meaning of regulation G3(5)).

### Death of a pensioner

## G6 Pensioner’s children’s long-term pension

(1) Subject to paragraph (4), where a person who—
(a) was entitled to receive payments in respect of a retirement pension (other than a pension sole entitlement to which is under regulation D16 or a pension under regulation D18), or
(b) would have been so entitled but for the operation of regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations (re-employed pensioners),
dies leaving one or more eligible children, they are entitled until they cease to be children to or to the benefit of a children’s long-term pension payable from the death.
(2) Subject to regulations G9 and G10, the annual amount of a children’s long-term pension is the appropriate fraction (within the meaning of regulation G3(3)) of the deceased person’s retirement pension which if the deceased person was a pension debit member, is calculated by reference to the retirement pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.
(3) Subject to regulation G9, for the purposes of paragraph (2) the retirement pension of a person who is entitled at the time of his death to receive payments in respect of a retirement pension (or would have been so entitled apart from regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations or Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations) shall be taken to be the retirement pension that would have been payable on the assumption that no payment under regulation H6 had been made and on the relevant assumptions (within the meaning of regulation G3(5)).
(4) In a case where a children’s short-term pension is payable under regulation G7, the children’s long-term pension does not become payable until the expiry of the period in respect of which that pension is payable under that regulation (or would be so payable if it were not for payment being suspended under regulation G8(2)).

## G7 Pensioner’s children’s short-term pension

(1) Subject to regulation G8(2), where a person who—
(a) was entitled to receive payments in respect of a retirement pension (other than a pension sole entitlement to which is under regulation D16 or a pension under regulation D18), or
(b) would have been so entitled but for a payment under regulation H6 or, as the case may be, regulation 52 of the 2002 Regulations (commutation in exceptional circumstances of ill-health) or the operation of Part I of Schedule D5 or, as the case may be, regulation 113 (abatement) of the 2002 Regulations (re-employed pensioners),
dies leaving one or more eligible children, they are entitled to or to the benefit of a children’s short-term pension for 6 months after the death.
(2) Subject to paragraph (3) and regulation G8(1), the annual rate of a children’s short-term pension is the rate at which a surviving spouse’s short-term pension would have been payable by virtue of regulation F4 (but, in a case where there is a widower, disregarding regulation F7(2)).
(3) In the case of a person who was a pension debit member the annual rate of children’s short-term pension is equal to the retirement pension to which the deceased person would have been entitled had his shareable rights not been subject to a pension debit.

### General provisions relating to children’s pensions

## G8 Limitations on entitlement to children’s short-term pensions

(1) Where—
(a) a widow’s short-term pension is calculated in accordance with regulation F6(1) or a widower’s short-term pension is payable by virtue of regulation F1(1) or F4(1), and
(b) the child who is entitled to or to the benefit of a children’s short-term pension is in the care of the widow or widower,
the rate of the child’s short-term pension is reduced by the rate of the widow’s or widower’s pension.
(2) While—
(a) a widow’s short-term pension is payable under regulation F1(1) or F4(1);
(b) a widower’s short-term pension is payable under either of those regulations at a rate not less than that of the children’s short-term pension; or
(c) a widower’s short-term pension is payable under regulation F1(1) in circumstances where no long-term pension is payable under regulation F2(1),
a children’s short-term pension is not payable unless the child is not in the care of the widow or widower, and then for only three months after the death (or until he ceases to be a child, if sooner).
(3) Where—
(a) (apart from paragraph (2), or this paragraph, or paragraph (4)) a children’s short-term pension would be payable to or for the benefit of a child in the care of a parent to whom a surviving spouse’s short-term pension would be payable; and
(b) if a children’s long-term pension and a surviving spouse’s long-term pension were payable instead of those short-term pensions, that would result in a greater aggregate pension (having regard to paragraph (2)),
those long-term pensions shall be payable instead of those short-term pensions.
(4) Where—
(a) apart from paragraph (3) and this paragraph, a children’s short-term pension would be payable to or for the benefit of a child who is not in the care of a parent to whom a surviving spouse’s short-term pension is payable, and
(b) a children’s long-term pension would be greater,
the long-term pension shall be payable instead of the short-term pension.

## G9 Long-term pensions: increase of period of membership in certain cases

Unless the retirement pension determined under regulation G3(4), G5(3) or G6(3) would be greater, the retirement pension of a deceased person shall be taken to be that to which he would have been entitled if he were entitled to count the lesser of—
(a) 10 years of membership; and
(b) the period of membership which he would have been entitled to count if he had continued to be a member until his 65th birthday.

## G10 Children over 17 in paid training

(1) If a child in respect of whom a children’s long-term pension is payable has attained the age of 17 years and is receiving remuneration in respect of full-time training for a trade, profession or vocation at an annual rate in excess of the indexed training rate, then—
(a) the annual rate of the pension is to be reduced by the amount of the excess, or
(b) if it results in a smaller reduction, the child is to be disregarded for the purpose of calculating the pension.
(2) In paragraph (1) “the indexed training rate” means the annual rate at which an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971) would for the time being be payable if it had begun on 1st April 1994 and had then been payable at an annual rate of £1,450.

## G11 Discretions as to payment of children’s pensions

(1) The Committee may apportion a children’s pension among the eligible children in respect of whom it is for the time being payable in such shares as it thinks fit.
(2) The Committee may pay a children’s pension or any part of it to a person other than an eligible child, to be applied for the benefit of any eligible child or eligible children in accordance with any directions the Committee may give.

## G12 Adjustments to children’s pensions for certain re-employed pensioners etc.

The provisions of this Part have effect subject to Part IV of Schedule D5 (re-employed pensioners) or, as the case may be, regulation 50 of the 2002 Regulations (in accordance with the Transitional Regulations) and to paragraph 3 of Schedule F1 (women dying before 1st April 1972).

## Part H: General Provisions Concerning Benefits

## H1 Interest on late payment of certain benefits

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## H2 National Insurance

Where, but for the revocation of the 1981 regulations, the amount of a benefit would have fallen to be reduced under Part V of those regulations, the amount shall be reduced as if that Part had not been revoked.

## H3 Benefits not assignable

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## H4 Forfeiture of pension rights after conviction of employment-related offences

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## H5 Commutation: small pensions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## H6 Commutation : exceptional circumstances of ill-health

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## H7 Payments due in respect of deceased persons

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Part J: Decisions and Appeals

## J1 Initial decisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J2 Decisions as to status of employees

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J3 Decisions as to benefits

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J4 Notification of decisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J5 Appointment of persons to resolve disputes

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J6 Application for a decision

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J7 Notice of a decision

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J8 Referral of disagreement to the Committee

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J9 Notice of decision from the Committee

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J10 Referral of decisions under regulation J2(1) to the county court

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## J11 Definitions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Part K: Interchange Etc.

### Preliminary

## K1 Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Transfers out

## K2 Outwards transfers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K3 Time for payment of transfer value under regulation K2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K4 Cases where right to transfer value excluded

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K5 Amount of transfer value under regulation K2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K6 Special provision as respects pre-6th April 1988 service

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K7 Reductions of the transfer value: unsecured GMPs, pre-1988 service and forfeiture

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K8 Minimum transfer values

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K9 Modifications where transfer is to club scheme

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K10 Modification in connection with persons to whom regulation K17 applies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K11 General provisions about payment of transfer values

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K12 Termination of right to payment out of the fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K13 Revival of rights for certain Community scheme transferees

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Transfers in

## K14 Inward transfers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K15 Right to count service

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K16 Calculation of period of membership allowed under regulation K15(1)(a): non-club schemes

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K17 Mis-sold pensions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K18 Special provision where transfer is from a club scheme

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K19 Increase in return of contributions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K20 Provision of information, charging and prescribed persons

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Transfers of certain members who are eligible to join approved non-local government schemes

## K21 Certain members who become subject to other pension schemes in the same employment

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## K22 Requests for transfer payments: regulation K21 employees and employees of ineligible employers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Part L: Pension Fund and Payments by Employers

### The pension fund

## L1 Continuation of existing superannuation fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Accounts audit and annual report

## L2 Accounts audit and annual report

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Valuations and rates of contributions and adjustments

## L3 Valuations of fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L4 Actuary’s certificates

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L4A Special circumstances where revised actuarial valuations and certificates must be obtained

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Employers' liability to make payments

## L5 Employer’s contributions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L6 Employer’s further payments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L7 Payments by employing authorities to the Committee

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Transfers, recovery and retention from the fund in misconduct cases

## L8 Transfer of sums from the fund to compensate for former member’s misconduct

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L9 Recovery or retention where former member has misconduct obligation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Certain statutory payments to be met out of the fund

## L10 Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L11 Pension increases under the Pensions (Increase) Act (Northern Ireland) 1971 and the Pensions Increase (Northern Ireland) Order 1974

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## L12 Contributions equivalent premium

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Constitution and powers of the Committee

## L13 Administration and Management

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Part M: Miscellaneous and General Provisions

### Modification in special cases

## M1 Modifications of regulations in special cases

Schedule M1 has effect for the purposes of modifying these regulations in their application in the cases there mentioned.

### Information and records

## M2 Information to be supplied by certain employees

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## M3 Records to be kept by employing authorities and the Committee

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## M4 Transmission of documents and information

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Supplementary provisions

## M5 Right to opt out

(1) Where—
(a) apart from this regulation, any provision of these regulations, which re-enacts with any modification any provision revoked by these regulations, would place any person to whom a relevant benefit is or may become payable in a worse position in relation to that benefit than that he would have been in if that modification had not been made, and
(b) that person so elects, by notice in writing given to the Committee within the period of six months beginning with the commencement date,
then, subject to paragraph (3), these regulations shall have effect, in relation to him and to that benefit, as if these regulations had re-enacted the revoked provision without modification.
(2) In this regulation—
“relevant benefit” means a benefit payable to, or in respect of, a person who before the commencement date—
(a)ceased to hold an employment in respect of which he was a member (whether or not he has subsequently become a member again); or
(b)died while in such employment; and
“benefit” includes a return of contributions and any pension payable to a widow, widower or any dependant by virtue of a surrender.
(3) If an election under paragraph (1) is made in relation to a benefit in respect of a person who is a member, or subsequently becomes a member again—
(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—
(i) of periods of membership before the cessation referred to in paragraph (2)(a) (or, if there has been more than one such cessation, the last of them before the commencement date); or
(ii) of contributions paid in respect of such periods of membership; and
(b) in determining entitlement to, or the amount of, the benefit to that extent, he shall be treated as if he had never become a member again at any time after the cessation referred to in paragraph (2)(a) (but without prejudice to the application of this paragraph);
and these regulations shall have effect accordingly.

## M6 Transitional and transitory provisions

Schedule M2 has effect for the purpose of making transitional provision and savings consequential on the making of these regulations.

## M7 Revocations

The subordinate legislation specified in Schedule M3 is revoked to the extent specified in the third column (but subject to the provisions in Schedule C5 and the savings in Schedule M2).

## M8 Consequential amendments

The subordinate legislation specified in Schedule M4 has effect subject to the amendments there specified (which are consequential on the making of these regulations).

## Part N: Pension Sharing

### Sharing of rights under the Scheme

## N1 Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N2 Discharge of liability for pension credit rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N3 Aggregation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N4 Death of person entitled to a pension credit before discharge

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N5 Safeguarded rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N6 Valuation date

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Pension credit members and pension credit

## N7 Application of the Regulations to pension credit members

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N8 Calculation—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N9 Payment of benefits

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N10 Death grants

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N11 Commutation: small pensions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N12 Commutation: serious ill-health

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Transfers

## N13 Transfers out

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## N14 Transfers in

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

Sealed with the Official Seal of the Department of the Environment on 19th May 2000.
L.S.
John McConnell
A senior officer of the
Department of the Environment

## Schedule A1 General Definitions

“The Act of 1865” means the Union Officers' Superannuation (Ireland) Act 1865;
“The Act of 1869” means the Local Officers' Superannuation Act (Ireland) 1869;
“The Act of 1875” means the County Surveyors' Superannuation Act (Ireland) 1875;
“The Act of 1919” means the Local Government (Ireland) Act 1919;
“The Act of 1937” means the Local Government Superannuation Act 1937 or the Local Government Superannuation (Scotland) Act 1937;
“The Act of 1943” means the Belfast Corporation Act (Northern Ireland) 1943;
“The Act of 1950” means the Local Government (Superannuation) Act (Northern Ireland) 1950;
“The Act of 1953” means the Local Government Superannuation Act 1953;
“The Acts of 1937 to 1953” means the Act of 1937 and the Act of 1953;
“The Act of 1959” means the National Insurance Act (Northern Ireland) 1959;
“The Act of 1972” means the Superannuation Act 1972;
“The Act of 1975” means the Social Security (Northern Ireland) Act 1975;
“The 1950 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1950;
“The 1962 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1962;
“The 1981 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1981;
“The 1992 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1992;
“The 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002;
“Actuary” means a Fellow of the Institute of Actuaries or of the Faculty of Actuaries;
“Added period payment” means a payment made for the purposes of regulation C9, regulation C4 or C5 of the 1992 regulations, regulation 43 or 49 of the 1981 regulations, and includes any additional years which, having been granted thereunder or under any similar provision contained in any other enactment or scheme or any similar provision in a local Act scheme;
“Added years” means an additional period which a person has become entitled to count as membership by virtue of—
(a)paragraph 2(b) of Schedule C5 so far as it applies to the payments mentioned in paragraph 1(4) of that Schedule;
(b)regulation D6(2) of the 1992 regulations;
(c)regulation 43 or 49 of the 1981 regulations;
(d)any other period allowed under any similar provision contained in any other enactment or scheme, which a member has become entitled to count as membership under or by virtue of any enactment by a member in relation to any such non-local government employment such as is mentioned in regulation 69 of the 1981 regulations;
“Additional contributory payment” means a payment made under—
(a)paragraph 1(3) of Schedule C5 as it applies in relation to the payments mentioned in paragraph 1(4) of that Schedule; or
(b)regulation 38 of the 1981 regulations or regulation C10(2) of the 1992 regulations.
“Additional voluntary contributions provision” and “Additional voluntary contributions scheme” have the meanings given in regulation C24;
“Admission agreement” has the meaning given in regulation B6;
“Admission agreement employee” has the meaning given in regulation B6(15);
“Appropriate personal pension scheme” means a personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 3 of the Pension Schemes (Northern Ireland) Act 1993;
“Appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993;
“Approved non-local government employment” means employment in which a person participates in an approved non-local government scheme;
“Approved non-local government scheme” means a non-local government scheme—
(a)which is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988, or
(b)which is approved by the Commissioners of Inland Revenue for the purposes of these regulations;
“Assembly” means the Northern Ireland Assembly;
“Base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;
“Belfast Corporation” means the council of the former county borough of Belfast;
“The Belfast Corporation Superannuation Scheme” means the superannuation scheme made by the Belfast Corporation under section 5A of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;
“Child” has the meaning given in regulation G1;
“The commencement date” has the meaning given in regulation A1;
“The Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950;
“Contracted-out employment” shall be construed in accordance with section 4 of the Pension Schemes (Northern Ireland) Act 1993 and “contracted-out”, in relation to a scheme, shall be construed in accordance with that section;
“The contractual hours” has the meaning given in regulation B3(4);
“The contractual weeks” has the meaning given in regulation B3(4);
“Contributory employee” means a person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937;
“Death grant” means a death grant payable under Part E;
“The Department” means the Department of the Environment;
“Disqualifying break of service” means a continuous period of 12 months or longer during no part of which was the person concerned a member, a pensionable employee, or a contributory employee;
“Earnings factors” means the earnings factors referred to in section 12 of the Pension Schemes (Northern Ireland) Act 1993;
“Eligible child” has the meaning given in regulation G2;
“Employee” has the meaning given in regulation B1(2);
“Employer’s contribution” means a sum payable under regulation L9(1);
“Employing authority” has the meaning given in regulation B15;
“Employment” shall be construed as including office;
“Enactment” shall be construed as including any instrument made under an Act;
“Equivalent pension benefits” has the meaning given by sections 55(1)(a) and 56(1) of the Insurance Act;
“Existing officer” means a person who was employed by a local authority immediately before 1st April 1950 in one or more than one office pensionable under—
(a)any of the enactments set out in the first column of the second Schedule to the Act of 1950; or
(b)any such enactment as extended or applied by any of the enactments set out in the second column of the said Schedule; or
(c)any local Act which made provision for the superannuation of any officers of a local authority otherwise than by means of a scheme involving the payment of contributions by those officers,
and includes also any officer of the Northern Ireland Fire Authority constituted under the Fire Services (Amendment) Act (Northern Ireland) 1950, who before being appointed such an officer was an officer of a fire authority constituted under the Fire Services Act (Northern Ireland) 1947;
“Fees” includes other payments in the nature of fees;
“The former regulations” means the 1992 regulations, or as the circumstances require, the 1981 regulations, the 1962 regulations or the 1950 regulations and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;
“The fund” means the superannuation fund established under the 1950 regulations;
“Government department” has the meaning given in section 176 of the Pension Schemes (Northern Ireland) Act 1993;
“Guaranteed minimum pension” means a guaranteed minimum pension under sections 10 and 13 of the Pension Schemes(Northern Ireland) Act 1993 (minimum pensions for earners, widows and widowers), so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pension);
“Ill-health retirement grant” has the meaning given in regulation D8;
“The Great Britain Acts” means the National Insurance Acts 1965 to 1974;
“The Insurance Act” means the National Insurance Act (Northern Ireland) 1966;
“Insurance code” means the Insurance Act, the Great Britain Acts or the Isle of Man Act;
“Interchange rules” means rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948 (pensions of persons transferring to different employment) and any similar instrument made, or having effect as if made, under any other Act which makes similar provision;
“The Isle of Man Act” means the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald);
“Judicially separated” means judicially separated in circumstances in which the husband is not required by the order of any competent court to contribute to the support of his wife, and any such reference and any similar reference to judicial separation includes a reference to separation by an order made under the Domestic Proceedings (Northern Ireland) Order 1980, having by virtue of that Order the effect of a decree of judicial separation;
“Latest retirement age” and “LRD” have the meanings given in regulation B2;
“LGPS employer” has the meaning given in regulation B1 (and must be construed in accordance with regulation B6(15));
“Local Act” includes a provisional order confirmed by Parliament;
“local Act scheme” has—
(a)in relation to any time before 25th March 1972, the same meaning as in the Act of 1937, and
(b)in relation to any time on or after that date, the same meaning as in section 8 of the Act of 1972;
“Local Authority” has the meaning assigned to it by Article 2 of the Order of 1972 and shall include the Northern Ireland Housing Executive;
“Local Act contributor” has the same meaning as in the Act of 1937 and includes a person who, although not in the employment of a local Act authority, was entitled to participate in the benefits of a superannuation fund maintained under a local Act scheme;
“Local government employment” means—
(a)in relation to any time before 1st March 1993, employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor; and
(b)in relation to any time after 28th February 1993, employment by virtue of which the person employed is or has been, or is or has been deemed to be, a member of the Scheme, or a pensionable employee (within the meaning of the 1992 regulations) or a local Act contributor.
“Manual worker” is an employee who is not an officer;
“Member” shall be construed in accordance with Part B;
“Non-local government scheme” means an occupational pension scheme or other arrangements for superannuation, not being—
(a)the superannuation scheme provided for in regulations made under the Act of 1950; or
(b)the superannuation scheme provided in regulations for the time being in force under Article 9 of the Order of 1972.
“Non-participating employment” has the same meaning as in section 55 of the Insurance Act or the corresponding provision of the Great Britain Acts or the Isle of Man Act;
“Normal retirement age” and “NRD” have the meanings given in regulation C2(1);
“Occupational pension scheme” means an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—
(a)a retirement benefits scheme (as defined in section 611 of the Income and Corporation Taxes Act 1988) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act,
(b)an additional voluntary contributions scheme,
(c)an appropriate policy,
(d)a personal pension scheme, or
(e)a self-employed pension arrangement;
“Officer” means an employee whose duties are wholly or mainly administrative, professional, technical or clerical;
“Ordinary maternity leave” means, for any period prior to 24th September 1996, leave under Article 15 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976 and for any period commencing on or after 24th September 1996, leave under Part IX of the Employment Rights (Northern Ireland) Order 1996;
“The Order of 1972” means the Superannuation (Northern Ireland) Order 1972;
“parental leave” means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;
“Part-time employee” has the meaning given in regulation B3(3) and “part-time” shall be construed accordingly;
“Payment in lieu of contributions” means a payment made in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act;
“Pensionable employee” has the same meaning as in the 1992 regulations;
“Pensionable remuneration” shall be construed in accordance with regulation D1;
“The Pensions Order” means the Pensions (Northern Ireland) Order 1995;
“Personal pension scheme” means a personal pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act;
“Preserved benefits” has the meaning given in regulation D11, but also includes benefits to which a person—
(a)was entitled immediately before 1st March 1993 by virtue of regulation 19 of the 1981 regulations, or
(b)was entitled immediately before the commencement date by virtue of regulation E2(1)(c) of the 1992 regulations,
and which have not yet become payable;
“Reckonable service” has the same meaning as in Part D of the 1992 regulations;
“The reference banks” means the seven largest institutions for the time being which—
(a)are authorised by the Bank of England under the Banking Act 1987;
(b)are incorporated in and carrying on within the United Kingdom a deposit-taking business (as defined in section 6, but subject to any order under section 7 of that Act); and
(c)quote a base rate in sterling;
and for the purpose of this definition the size of an institution at any time is to be determined by reference to the gross assets denominated in sterling of that institution, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986), as shown in the audited end-of-year accounts last published before that time;
“Relevant absence” and “relevant contribution period” have the meanings given by regulation C7;
“Remuneration” has the meaning given in regulation C1;
“Retirement annuity contract” has the meaning given in regulation K1;
“Retirement grant” means a retirement grant payable under Part D;
“Retirement pension” means a retirement pension payable under Part D;
“The Scheme” has the meaning given in regulation B1;
“Scheme managers” means—
(a)in relation to a statutory scheme, the Government department concerned or police or fire authority administering the scheme; and
(b)in any other case, the expression means the person responsible for the management of a non-local government scheme;
“Self-employed pension arrangement” has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993;
“Service”—
(a)in Part K has the meaning given by regulation K1, and
(b)elsewhere, means service rendered to a LGPS employer,
and service rendered by an employee of a LGPS employer whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the LGPS employer;
“Spouse’s pension” means a spouse’s pension payable under Part F and “widow’s pension” and “widower’s pension” shall be construed accordingly;
“Standard retirement pension” and “standard retirement grant” have the meanings given in regulation D2;
“State pensionable age” means—
(a)in the case of a man, 65, and
(b)in the case of a woman, 60;
“Statutory pension entitlement” has the meaning given in regulation D3;
“Statutory scheme” means a scheme established under Article 3 of the Order of 1972 or other arrangements for superannuation maintained in pursuance of regulations made, or having effect as if made, under Articles 11 and 12 of that Order or section 25 of the Police Act (Northern Ireland) 1970 or a Fireman’s Pension Scheme made under Article 10 of the Fire Services (Northern Ireland) Order 1984;
“Superannuable membership” has the meaning given in paragraph 1 of Schedule B1;
“Tax year” means the 12 months beginning with 6th April in any year;
“Total period of membership” has the meaning given in regulation B13;
“Trade dispute” has the meaning given in regulation C7(9);
“The Transitional Provisions Regulations” means The National Insurance (Non-Participation — Transitional Provisions) (Northern Ireland) Regulations 1975;
“The Transitional Regulations” means the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002;
“Variable-time employee” has the meaning given in regulation B3(3) and “variable-time” shall be construed accordingly;
“War service” shall be construed in accordance with regulation F2 of the 1992 regulations;
“Whole-time employee” has the meaning given in regulation B3(3) and “whole-time” shall be construed accordingly.

## Schedule A2 Interpretation for pension sharing on divorce

In these Regulations—
“the 1999 Act” means the Welfare Reform and Pensions Act 1999;
“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999;
“Deferred pensioner” and “pensioner” shall be construed in accordance with Part E;
“normal benefit age” means 65;
“pension credit” means a credit under Article 26(1)(b) of the 1999 Order or under section 29(1)(b) of the 1999 Act;
“pension credit benefits” means benefits payable under the Scheme to or in respect of a pension credit member by virtue of rights under the Scheme attributable to a pension credit;
“pension credit member” means a person who has pension credit benefits under the Scheme;
“pension credit rights” means rights to future benefits under the Scheme which are attributable to a pension credit;
“pension debit” means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of the 1999 Act;
“pension debit member” means a member, a deferred pensioner or pensioner, whose shareable rights under the Scheme are subject to a pension debit;
“pension sharing order” in relation to a pension credit member, a pension debit member, a person entitled to a pension credit or pension credit rights means the order or provision by virtue of which Article 26 of the 1999 Order or section 29 of the 1999 Act takes effect;
“shareable rights” has the same meaning as in Article 24(2) of the 1999 Order or under section 27(2) of the 1999 Act;
“transfer date” in relation to a pension credit member and pension credit rights means the day on which the pension sharing order takes effect;
“transferor” in relation to a pension credit member or a person entitled to a pension credit means the person to whose shareable rights the pension sharing order relates.

## Schedule A3 Matters to be included in an admission agreement in certain cases

A reference to the date of the transfer arrangement.
A requirement for the transferee admission body to pay to the Committee all contributions and payments due under the Regulations.
A provision whereby the transferor LGPS employer may set off against any payments due to the transferee admission body an amount equal to any overdue employer and employee contributions and other payments (and interest payable under the Regulations) due from the transferee admission body as an employing authority.
A reference to the indemnity or bond in the approved form.
A warranty from the transferee admission body that such an indemnity or bond is in place.
A provision requiring the transferee admission body to adopt the practices and procedures relating to the operation of the Scheme set out in the Regulations and in any employer’s guide published by the Committee and provided to the transferee admission body.
An undertaking from the transferee admission body to the Committee that it shall not do anything to prejudice the status of the Scheme as an exempt approved scheme within the meaning given by section 592(1) of the Taxes Act.
A representation and warranty from the transferee admission body to the Committee and to the transferor LGPS employer that all the transferee admission body’s employees or class of employees who are specified as members are employed in connection with the services, assets or function referred to in the transfer arrangement.
An undertaking from the transferee admission body that it will promptly notify the Committee and the transferor LGPS employer in writing of any material change in the terms and conditions of employment which affect entitlement to benefits under the Scheme for its employees who are members and of any terminations of employment by virtue of redundancy or in the interests of efficiency.
A requirement that the transferee admission body notifies the Committee and the transferor LGPS employer of any matter which may affect, or is likely to affect, its participation in the Scheme and that it gives immediate notice of any actual or proposed change in its status which may give rise to a termination, including take-over, reconstruction or amalgamation, liquidation or receivership and a change in the nature of its business or constitution.
A minimum period of three months' notice to terminate the admission agreement but automatic termination, as required by regulation B6(9) in the event that the transferee admission body ceases to be such.
A right for the Committee to terminate the agreement in the event of—
the insolvency, winding up or liquidation of the transferee admission body,
a breach by the transferee admission body of any of its obligations under the admission agreement (but where the breach is capable of remedy only where it has not been remedied within a reasonable time),
the withdrawal of approval by the Commissioners of Inland Revenue to the participation of the transferee admission body as a LGPS employer, or
a failure by the transferee admission body to pay any sums due to the fund within a reasonable period after receipt of a notice from the Committee requiring it to do so.
A requirement that the admission agreement in its final form shall be available for public inspection at the appropriate offices of the transferor LGPS employer and the Committee (if different).

## Schedule B1: Relevance of membership for purposes of scheme

### Part I: Exclusion of Certain Membership for Certain Purposes

## 1 Disregard of “superannuable membership” in determining entitlement to benefits

(1) Subject to sub-paragraph (2), for the purpose of determining entitlement to any benefit, no account shall be taken of any kind of superannuable membership, that is to say—
(a) any period of added years,
(b) any additional period of membership which counts as such by virtue of regulation ... B15, or C9 of these regulations or regulations D4 to D7 or D13 of the 1992 regulations,
(c) any period which by virtue of interchange rules became reckonable under former regulations only for the purpose of calculating the amount of benefits, or
(d) subject to sub-paragraph (2), any period of membership which counts as such by virtue of regulation K15(1)(a) (transfer values).
(2) Such membership as is mentioned in paragraph (1)(d) is to be taken into account for the purpose of determining entitlement under regulation D18.

## 2 Death grants

The period of membership mentioned in paragraphs (2) and (3) of regulation E5 does not include a period in respect of which—
(a) a return of contributions has been made, or
(b) payment under regulation C13 has been or is to be treated as having been completed.

## 3 Return of contributions: reduction of membership as respects preserved benefits

Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation D12(1)(a) does not apply, for the purposes of—
(a) regulation D2 (“standard retirement pension” and “standard retirement grant”),
(b) regulation D7(2) (entitlement to additional period in cases of retirement for ill-health), and
(c) Schedule D2 (retirement grants),
his period of membership shall be taken to be the period of membership which he is entitled to count after he receives the return of contributions, excluding any period of membership to which the return of contributions relates.

## 4 Re-employed pensioners: disregard of certain former membership

(1) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations (combined benefits), a member who—
(a) has entered the employment of a LGPS employer after becoming entitled to receive payment in respect of any superannuation benefit (other than a superannuation benefit under the Insurance Act), or
(b) has entered such employment after becoming entitled to a benefit under regulation D11 and has given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits),
is not entitled to count as a period of membership any period—
(a) of which account has been taken for the purpose of determining whether he was entitled to that benefit, or
(b) of which account has been or is to be taken for the purpose of calculating its amount.
(2) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—
(a) ceased after 5th April 1975 and before 9th February 1979 to hold a local government employment (“the first employment”),
(b) within one month and one day after ceasing to hold the first employment—
(i) entered the employment in which he is a member, and
(ii) became a member in relation to that employment, and
(c) in respect of his ceasing to hold the first employment received a return of contributions under the 1981 regulations,
is not entitled to count as a period of membership any period in respect of which the return of contributions was made.
(3) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—
(a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11, and
(b) in respect of his ceasing to hold that employment received a return of the whole of the aggregate amount of his contributions to the fund (within the meaning of regulation C22),
is not entitled to count as a period of membership any period in respect of which the return of contributions was made.
(4) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—
(a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11,
(b) in respect of his ceasing to hold that employment received a return of part of the aggregate amount mentioned in paragraph (3)(b),
(c) did not enter the employment in which he is a member after becoming entitled to receive payment in respect of any superannuation benefit (other than a superannuation benefit under the Insurance Act), and
(d) has not given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits),
is not entitled to count as a period of membership any period in respect of which the return of contributions was made.
(5) Subject to paragraph (6), a member who—
(a) before entering the employment in which he is a member was in another local government employment (“the first employment”), and
(b) in respect of his ceasing to hold the first employment received a return of contributions under the 1981 regulations, the 1992 regulations or these regulations,
is not entitled to count as a period of membership any period in respect of which the return of contributions was made.
(6) Paragraph (5) does not apply where paragraph (2), (3)(a) or (4)(a), (c) and (d) applies.
(7) Where—
(a) before entering the employment in which he is a member, a member was in another local government employment (“the first employment”), and
(b) on his ceasing to hold the first employment a transfer value was paid by the Committee,
the member is not entitled to count as a period of membership any period in respect of which the transfer value was paid.
(8) A woman who exercises, in accordance with Article 111 of the Employment Rights (Northern Ireland) Order 1996 a right to return to work after being absent from work wholly or partly because of pregnancy or confinement is, unless she has given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits), to be treated as not having entered a local government employment in any of the circumstances mentioned in this paragraph.

### Part II: Relevance of Former and Related Membership For Certain Purposes

## 5 Total period of membership to include former and related membership for some purposes of entitlement etc.

In the following provisions, namely—
(a) paragraphs (a) and (b) of the definition of “normal retirement date” in regulation C2(1);
(b) regulation C21(1) (return of contributions);
(c) regulation D3 (statutory pension entitlement);
(d) regulation D7(2) (entitlement to additional period under Schedule D3 in cases of early retirement on grounds of ill-health);
(e) regulation D8(1) (entitlement to ill-health retirement grants);
(f) regulation F2(2)(a) (amount of member’s spouse’s long-term pension);
the references to a member’s total period of membership include the periods to which this Part applies by virtue of paragraphs 6 to 11.

## 6 Former “qualifying service”

Any period which any person was immediately before the commencement date entitled to count as qualifying service for any purpose (or would have been so entitled if he had been a member), shall, subject to the following provisions of this Part count as a period to which this Part applies for that purpose (or if he is not such a member, shall so count if he becomes a member in relation to it) and shall so count as a period of the same length as it then counted for that purpose.

## 7 Previous service of certain variable-time employees

In the case of a person who—
(a) while a member in the whole-time or part-time employment of a LGPS employer becomes a variable-time employee of any such employer, and
(b) while remaining a member in the whole-time or part-time employment becomes a member in the variable-time employment,
any period which at the time he becomes a member in the variable-time employment he is entitled to count as a period of membership or as a period to which this Part applies in relation to the whole-time or part-time employment counts as a period to which this Part applies in relation to the variable-time employment.

## 8 Previous service of certain re-employed pensioners

(1) In the case of a person who—
(a) has become entitled to a retirement pension under the Scheme, (otherwise than by virtue of regulation D18(1)), and
(b) enters further employment with any LGPS employer in which he becomes a member,
the period in respect of which he became entitled to the retirement pension counts as a period to which this Part applies in relation to the further employment.
(2) In the case of a person who—
(a) after becoming entitled on ceasing to hold an employment (“the first employment”) to a retirement pension by virtue of regulation E2(1)(c) of the 1992 regulations (or any corresponding previous provision) enters further employment with a LGPS employer in which he becomes a member; and
(b) in respect of his ceasing to hold the first employment has received a return of the whole or a part of the aggregate amount of his contributions (within the meaning of regulation C22) to the fund,
the period in respect of which the return of contributions was made counts as a period to which this Part applies.
(3) In sub-paragraph (1) “retirement pension” includes—
(a) an ill-health grant under regulation D8 of these regulations or under regulation E4 of the 1992 regulations, and
(b) an annual pension under the former regulations.

## 9 Previous service of certain part-time employees

(1) In the case of a person who—
(a) became a member by virtue of an election under paragraph 5 of Part II of Schedule 2 to the 1981 regulations made before 1st October 1990 or by virtue of paragraph 4 of that Part, or
(b) became a member in a whole-time employment at any time after 31st March 1974 and before 1st October 1990 and had previously been in a part-time employment under a LGPS employer,
any previous period of employment under a LGPS employer after the material date, except a period which was followed by one of 12 months or more during which he was not employed by such an employer counts as a period to which this Part applies in relation to the employment in which he is a member.
(2) For the purpose of sub-paragraph (1), “the material date” is the earliest date from which, if paragraph 5 of Part II of Schedule 2 to the 1981 regulations had come into force on 1st April 1974, an election or, as the case may be, a deemed election by him could have effect.

## 10 Transfers in

Any period which a person is entitled to count under regulation K15(l)(b) counts as a period to which this Part applies.

## 11 Excluded periods

Paragraph 4(5) and (7) have effect as respects the counting of a period as a period to which this Part applies as they have effect as respects the counting of periods of membership.

## Schedule C1: Further provisions concerning meaning of “remuneration”

## 1 Part-timers

For the purpose of calculating a member’s standard contributions under regulation C3, the remuneration of a part-time employee for any period (other than a period during which he was absent from duty by reason of illness or injury with reduced or no remuneration) is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.

## 2 Statutory payments during absence

Subject to paragraph 3(b), for the purpose of calculating a member’s standard contributions under regulation C3, any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

## 3 

For the purposes of regulation C6—
(a) a woman’s remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and
(b) in calculating the contributions which an employee would have been required to make under regulation C3,
regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.

## 4 

In regulation C7 “remuneration” does not include any guarantee payment under the Employment Rights (Northern Ireland) Order 1996.

## 5 

For the purpose of calculating the amount of any benefit payable under these regulations to a person to whom regulation C8 applies, his remuneration in respect of any period of his relevant service (as defined in that regulation) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.

## 6 Additional periodical payments: “remuneration for the time being”

(1) Subject to sub-paragraph (2), for the purposes of regulations C11(1) and C15(1), in relation to any additional periodical payment falling to be paid by a member, his remuneration for the time being is the remuneration received by him for the interval at the end of which the payment falls to be paid.
(2) For the purposes of sub-paragraph (1)—
(a) a member is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced or no remuneration (otherwise than by reason of illness or injury) the remuneration that he would have received but for his absence from duty, and
(b) any reduction in remuneration by reason of the actual or assumed enjoyment by the member during any period of absence from duty (other than a period of maternity absence), of any statutory entitlement shall be disregarded.

## 7 Power to agree notional remuneration

(1) A LGPS employer may from time to time enter with the bodies or persons representative of any class or description of its employees into an agreement specifying the method by which there shall be determined—
(a) an amount representing the whole of the remuneration, in respect of the period during which the agreement remains in force, of a member of that class or, as the case may be, an employee of that description, or
(b) such part of his remuneration in respect of that period as is so specified.
(2) Where such an agreement is in force, then the whole or, as the case may be, the specified part of the remuneration of an employee who is a member of the class or, as the case may be, is of the description specified, shall, in respect of the period during which that agreement remains in force and the employee remains in employment with the LGPS employer in question as an employee of that class or description, be deemed for the purposes of these regulations to be the amount determined in accordance with the method specified.
(3) Where a LGPS employer enters into an agreement under sub-paragraph (1), it shall notify in writing all its employees who are members of a class or, as the case may be, an employee of a description, to which the agreement relates, including in the notification a conspicuous statement directing the attention of the employee to the place where he may obtain information about details of the agreement.
(4) The notification required by sub-paragraph (3) shall be sent to an employee—
(a) if he is in the employment of the LGPS employer on the date the agreement was made, as soon as is reasonably practicable after that date; and
(b) if he enters the employment later, within three months after entering it.

## Schedule C2: Appropriate percentages: calculation of payments of Schedule C4

### Part: Part I

## Males Members to whom regulation D2(2) does not apply

Percentage to be used by reference to the normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
26
0.58
27
0.60
28
0.62
29
0.64
30
0.66
31
0.68
32
0.71
33
0.74
34
0.77
35
0.80
36
0.84
0.83
37
0.88
0.87
0.82
38
0.93
0.91
0.86
0.81
39
0.98
0.96
0.90
0.85
0.80
40
1.03
1.01
0.95
0.90
0.84
0.80
41
1.09
1.07
1.00
0.95
0.89
0.84
0.81
42
1.16
1.14
1.06
1.00
0.94
0.88
0.85
43
1.23
1.22
1.13
1.06
0.99
0.93
0.89
44
1.31
1.30
1.20
1.12
1.05
0.98
0.93
45
1.40
1.39
1.28
1.19
1.11
1.04
0.98
46
1.51
1.49
1.37
1.27
1.18
1.10
1.04
47
1.64
1.61
1.48
1.36
1.26
1.17
1.11
48
1.79
1.75
1.61
1.47
1.35
1.25
1.18
49
1.97
1.92
1.76
1.60
1.45
1.34
1.26
50
2.18
2.13
1.93
1.75
1.57
1.44
1.35
51
2.42
2.38
2.12
1.92
1.71
1.56
1.45
52
2.74
2.69
2.36
2.11
1.88
1.70
1.57
53
3.15
3.09
2.66
2.33
2.08
1.86
1.71
54
3.68
3.62
3.05
2.63
2.31
2.05
1.87
55
4.44
4.36
3.57
3.02
2.60
2.28
2.06
56
5.53
5.45
4.30
3.53
2.98
2.56
2.29
57
7.40
7.28
5.36
4.23
3.49
2.94
2.58
58
11.08
10.90
7.17
5.30
4.18
3.43
2.95
59
22.25
21.88
10.70
7.06
5.21
4.12
3.45
60
21.50
10.55
6.95
5.12
4.12
61
21.11
10.37
6.83
5.14
62
20.41
10.18
6.84
63
20.14
10.25
64
20.32

## Females Members to whom regulation D2(2) does not apply

Percentage to be used by reference to the normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
26
0.59
27
0.61
28
0.63
29
0.65
30
0.68
31
0.71
32
0.74
33
0.77
34
0.80
35
0.83
36
0.87
0.86
37
0.91
0.90
0.85
38
0.96
0.94
0.89
0.83
39
1.01
0.99
0.93
0.87
0.82
40
1.07
1.05
0.98
0.91
0.86
0.80
41
1.13
1.11
1.03
0.96
0.90
0.84
0.80
42
1.20
1.18
1.09
1.01
0.95
0.88
0.84
43
1.28
1.26
1.16
1.07
1.00
0.93
0.88
44
1.37
1.34
1.23
1.14
1.06
0.98
0.93
45
1.46
1.43
1.31
1.21
1.12
1.04
0.98
46
1.57
1.54
1.40
1.29
1.19
1.11
1.04
47
1.70
1.67
1.51
1.38
1.27
1.18
1.11
48
1.85
1.82
1.64
1.49
1.36
1.26
1.18
49
2.03
1.99
1.79
1.62
1.46
1.35
1.26
50
2.24
2.20
1.96
1.77
1.58
1.45
1.35
51
2.50
2.46
2.17
1.94
1.72
1.57
1.45
52
2.83
2.78
2.42
2.14
1.89
1.71
1.57
53
3.24
3.19
2.73
2.38
2.09
1.87
1.71
54
3.80
3.73
3.13
2.69
2.33
2.06
1.87
55
4.58
4.50
3.67
3.08
2.63
2.30
2.06
56
5.73
5.64
4.40
3.60
3.02
2.59
2.30
57
7.66
7.53
5.51
4.33
3.54
2.96
2.59
58
11.47
11.26
7.36
5.40
4.24
3.47
2.96
59
22.86
22.45
11.05
7.20
5.30
4.15
3.46
60
22.15
10.79
7.05
5.17
4.14
61
21.64
10.59
6.89
5.17
62
20.72
10.24
6.87
63
20.34
10.29
64
20.46

## Males Members to whom regulation D2(2) applies

Percentage to be used by reference to the normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
46
1.60
1.58
1.44
1.33
1.23
1.14
1.08
47
1.74
1.71
1.55
1.43
1.32
1.22
1.15
48
1.90
1.86
1.68
1.54
1.42
1.31
1.23
49
2.09
2.04
1.83
1.66
1.53
1.40
1.31
50
2.31
2.26
2.01
1.81
1.65
1.50
1.40
51
2.57
2.52
2.22
1.99
1.79
1.62
1.50
52
2.91
2.85
2.48
2.20
1.96
1.76
1.62
53
3.34
3.28
2.80
2.45
2.16
1.92
1.76
54
3.90
3.83
3.21
2.76
2.41
2.12
1.92
55
4.72
4.62
3.76
3.16
2.72
2.37
2.12
56
5.88
5.77
4.53
3.69
3.11
2.67
2.36
57
7.87
7.73
5.66
4.44
3.63
3.04
2.66
58
11.82
11.59
7.56
5.55
4.36
3.56
3.04
59
23.73
23.27
11.30
7.42
5.43
4.27
3.56
60
22.73
11.10
7.26
5.32
4.26
61
22.23
10.84
7.09
5.32
62
21.32
10.57
7.09
63
20.93
10.64
64
21.10

## Females Members to whom regulation D2(2) applies

Percentage to be used by reference to the normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
46
1.76
1.72
1.57
1.44
1.32
1.21
1.14
47
1.91
1.86
1.69
1.54
1.41
1.29
1.21
48
2.08
2.03
1.83
1.66
1.51
1.38
1.29
49
2.28
2.23
1.99
1.80
1.62
1.48
1.38
50
2.52
2.47
2.18
1.96
1.75
1.59
1.48
51
2.81
2.75
2.41
2.15
1.91
1.72
1.59
52
3.18
3.12
2.69
2.37
2.10
1.87
1.72
53
3.64
3.57
3.04
2.64
2.32
2.05
1.87
54
4.27
4.18
3.50
2.98
2.58
2.26
2.05
55
5.14
5.05
4.09
3.41
2.91
2.52
2.26
56
6.44
6.31
4.91
4.00
3.33
2.84
2.52
57
8.61
8.43
6.14
4.80
3.90
3.26
2.84
58
12.89
12.63
8.21
5.99
4.68
3.80
3.24
59
25.72
25.16
12.32
7.99
5.85
4.55
3.79
60
24.72
11.97
7.78
5.68
4.53
61
24.05
11.69
7.57
5.65
62
22.83
11.24
7.52
63
22.33
11.28
64
22.44

### Part II: Lump sum cost of each added year which cannot be bought by annual contributions because of the 15 per cent. limits

## Males Class B and Class C members to whom regulation D2(2) does not apply

Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
40
18.60
18.40
17.90
17.50
17.10
16.70
16.50
41
18.70
18.40
18.00
17.60
17.20
16.70
16.50
42
18.80
18.50
18.00
17.60
17.20
16.80
16.60
43
18.90
18.60
18.10
17.70
17.20
16.80
16.60
44
19.00
18.70
18.20
17.80
17.30
16.90
16.70
45
19.10
18.80
18.30
17.90
17.40
16.90
16.70
46
19.20
18.90
18.40
18.00
17.50
17.00
16.80
47
19.30
19.00
18.50
18.10
17.60
17.10
16.90
48
19.40
19.10
18.60
18.20
17.70
17.20
17.00
49
19.50
19.20
18.70
18.30
17.80
17.30
17.10
50
19.70
19.40
18.80
18.40
17.90
17.40
17.20
51
19.90
19.60
19.00
18.50
18.00
17.50
17.30
52
20.10
19.80
19.20
18.70
18.10
17.60
17.40
53
20.30
20.00
19.40
18.90
18.30
17.70
17.50
54
20.50
20.20
19.60
19.10
18.50
17.80
17.60
55
20.70
20.40
19.80
19.30
18.70
18.00
17.80
56
20.90
20.60
20.00
19.50
18.90
18.20
18.00
57
21.20
20.90
20.20
19.70
19.10
18.40
18.20
58
21.50
21.20
20.50
19.90
19.30
18.60
18.40
59
21.80
21.50
20.80
20.10
19.50
18.80
18.60
60
21.10
20.40
19.70
19.10
18.80
61
20.70
19.90
19.30
19.00
62
20.10
19.50
19.30
63
19.70
19.60
64
19.90

## Females Class B and C members to whom regulation D2(2) does not apply

Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
40
19.40
19.10
18.60
18.00
17.40
16.90
16.60
41
19.60
19.30
18.70
18.10
17.50
17.00
16.70
42
19.70
19.40
18.80
18.20
17.60
17.10
16.80
43
19.80
19.50
18.90
18.30
17.80
17.20
16.90
44
19.90
19.60
19.00
18.40
17.90
17.30
17.00
45
20.10
19.70
19.10
18.50
18.00
17.40
17.10
46
20.20
19.90
19.20
18.60
18.10
17.50
17.20
47
20.40
20.00
19.40
18.80
18.20
17.60
17.30
48
20.50
20.20
19.50
18.90
18.30
17.70
17.40
49
20.60
20.30
19.60
19.00
18.40
17.80
17.50
50
20.80
20.40
19.80
19.20
18.60
17.90
17.60
51
21.00
20.60
19.90
19.30
18.70
18.00
17.70
52
21.10
20.80
20.10
19.40
18.80
18.20
17.90
53
21.30
21.00
20.30
19.60
19.00
18.30
18.00
54
21.50
21.20
20.40
19.80
19.10
18.40
18.10
55
21.70
21.40
20.60
19.90
19.20
18.60
18.20
56
21.90
21.60
20.80
20.10
19.40
18.70
18.30
57
22.10
21.80
21.00
20.30
19.60
18.80
18.50
58
22.30
22.00
21.20
20.50
19.80
19.00
18.70
59
22.60
22.20
21.40
20.70
20.00
19.20
18.90
60
21.70
20.90
20.20
19.40
19.10
61
21.20
20.40
19.60
19.30
62
20.50
19.80
19.50
63
20.00
19.80
64
20.10

## Males Class B and Class C members to whom regulation D2(2) applies

Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
46
20.20
19.90
19.30
18.70
18.20
17.60
17.30
47
20.40
20.00
19.40
18.80
18.30
17.70
17.40
48
20.60
20.20
19.50
18.90
18.40
17.80
17.50
49
20.80
20.40
19.60
19.00
18.50
17.90
17.60
50
21.00
20.60
19.80
19.20
18.60
18.00
17.70
51
21.20
20.80
20.00
19.40
18.70
18.10
17.80
52
21.40
21.00
20.20
19.60
18.80
18.20
17.90
53
21.60
21.20
20.40
19.80
19.00
18.30
18.00
54
21.80
21.40
20.60
20.00
19.20
18.50
18.10
55
22.00
21.60
20.80
20.20
19.40
18.70
18.30
56
22.30
21.90
21.00
20.40
19.60
18.90
18.50
57
22.60
22.20
21.30
20.60
19.80
19.10
18.70
58
22.90
22.50
21.60
20.80
20.00
19.30
18.90
59
23.20
22.80
21.90
21.10
20.30
19.50
19.10
60
22.30
21.40
20.60
19.80
19.40
61
21.80
20.90
20.10
19.70
62
21.10
20.30
20.00
63
20.50
20.30
64
20.70

## Females Class B and Class C members to whom regulation D2(2) applies

Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
46
22.60
22.20
21.40
20.70
19.90
19.20
18.80
47
22.70
22.30
21.50
20.80
20.00
19.30
18.90
48
22.90
22.50
21.60
20.90
20.10
19.40
19.00
49
23.10
22.70
21.80
21.00
20.20
19.50
19.10
50
23.30
22.90
22.00
21.10
20.30
19.60
19.20
51
23.50
23.10
22.20
21.30
20.40
19.70
19.30
52
23.70
23.30
22.40
21.50
20.60
19.80
19.40
53
23.90
23.50
22.60
21.70
20.80
19.90
19.50
54
24.10
23.70
22.80
21.90
21.00
20.10
19.60
55
24.30
23.90
23.00
22.10
21.20
20.30
19.80
56
24.50
24.10
23.20
22.30
21.40
20.50
20.00
57
24.80
24.30
23.40
22.50
21.60
20.70
20.20
58
25.10
24.60
23.60
22.70
21.80
20.90
20.40
59
25.40
24.90
23.90
22.90
22.00
21.10
20.60
60
24.20
23.20
22.30
21.30
20.80
61
23.60
22.60
21.50
21.10
62
22.80
21.70
21.40
63
21.90
21.70
64
22.00

### Part III: Payments under Regulation C15

## Table J Males

Age on next birthday after election
Percentage to be used by reference to the specified birthday below
60
61
62
63
64
65
25
0.07
26
0.07
27
0.07
28
0.07
29
0.08
30
0.08
31
0.08
32
0.08
33
0.09
34
0.09
35
0.09
36
0.10
37
0.10
0.10
38
0.11
0.10
0.10
39
0.12
0.11
0.10
0.09
40
0.12
0.11
0.11
0.10
0.09
41
0.13
0.12
0.11
0.10
0.10
0.09
42
0.14
0.13
0.12
0.11
0.10
0.10
43
0.14
0.13
0.12
0.12
0.11
0.10
44
0.15
0.14
0.13
0.12
0.11
0.11
45
0.16
0.15
0.14
0.13
0.12
0.11
46
0.17
0.16
0.15
0.14
0.13
0.12
47
0.19
0.17
0.16
0.15
0.14
0.13
48
0.21
0.19
0.17
0.16
0.15
0.14
49
0.23
0.21
0.18
0.17
0.16
0.15
50
0.25
0.23
0.20
0.18
0.17
0.16
51
0.28
0.25
0.22
0.20
0.18
0.17
52
0.32
0.28
0.25
0.22
0.20
0.18
53
0.37
0.32
0.28
0.24
0.22
0.20
54
0.43
0.36
0.31
0.27
0.24
0.22
55
0.52
0.42
0.36
0.31
0.27
0.24
56
0.65
0.51
0.42
0.35
0.30
0.27
57
0.87
0.63
0.50
0.41
0.34
0.30
58
1.30
0.84
0.62
0.49
0.40
0.35
59
2.62
1.26
0.83
0.61
0.48
0.41
60
2.53
1.24
0.82
0.60
0.48
61
2.48
1.22
0.80
0.60
62
2.40
1.20
0.80
63
2.37
1.21
64
2.39

## Table K Females

Age on next birthday after election
Percentage to be used by reference to the specified birthday below
60
61
62
63
64
65
21
0.015
22
0.016
23
0.016
24
0.016
25
0.017
26
0.017
27
0.018
28
0.019
29
0.019
30
0.020
31
0.021
32
0.022
33
0.023
34
0.024
35
0.024
36
0.026
37
0.027
0.025
38
0.029
0.026
0.024
39
0.030
0.027
0.026
0.024
40
0.031
0.029
0.027
0.025
0.024
41
0.033
0.030
0.028
0.026
0.025
0.024
42
0.035
0.032
0.030
0.028
0.026
0.025
43
0.038
0.034
0.031
0.029
0.027
0.026
44
0.040
0.036
0.034
0.031
0.029
0.027
45
0.043
0.039
0.036
0.033
0.030
0.029
46
0.046
0.041
0.038
0.035
0.032
0.030
47
0.050
0.045
0.041
0.037
0.034
0.032
48
0.054
0.048
0.044
0.040
0.037
0.034
49
0.060
0.053
0.048
0.043
0.040
0.037
50
0.066
0.058
0.052
0.047
0.043
0.040
51
0.074
0.064
0.057
0.051
0.046
0.043
52
0.083
0.071
0.063
0.056
0.050
0.046
53
0.095
0.080
0.070
0.062
0.055
0.050
54
0.112
0.092
0.079
0.069
0.061
0.055
55
0.135
0.108
0.091
0.078
0.068
0.061
56
0.169
0.129
0.106
0.089
0.076
0.068
57
0.225
0.162
0.127
0.104
0.087
0.076
58
0.337
0.216
0.159
0.125
0.102
0.087
59
0.672
0.325
0.212
0.156
0.122
0.102
60
0.651
0.317
0.207
0.152
0.122
61
0.636
0.311
0.203
0.152
62
0.609
0.301
0.202
63
0.598
0.303
64
0.602

## Schedule C3: Additional voluntary contributions

## 1 Making and variation of elections

(1) An election by a member to pay contributions under regulation C24 shall specify—
(a) the amount of the additional contributions which he wishes to pay (expressed either as a percentage of his remuneration or as a sum payable at the times mentioned in paragraph 4); and
(b) the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.
(2) A member who has made an election under regulation C24 may at any time elect—
(a) to vary the amount of his contributions or the proportion of them that he is to continue to pay which are to be used to provide benefits payable on death; or
(b) to discontinue those contributions.
(3) An election by a member under regulation C24 or this paragraph shall be made by notice given in writing to the member’s employing authority.

## 2 Payment and amount of AVCs

(1) The Committee may require, before any contributions are first made pursuant to the election, that the amount of the contributions payable under regulation C24 in any tax year shall be not less than the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations (Northern Ireland) 1987.
(2) The amount of the contributions payable in any tax year is limited in accordance with paragraph 5 of Schedule C4.

## 3 

No contributions shall be payable under regulation C24 with respect to any period—
(a) during which the person contributing is not a member, or
(b) subject to paragraph 4, after the time when he ceases to be employed by the employing authority to which notice was given under paragraph 1.

## 4 

Contributions under regulation C24 shall normally be payable on the member’s usual pay day.

## 5 Functions of employing authorities and the Committee

(1) As soon as an employing authority receives a notice under paragraph 1 it shall forward it to the Committee.
(2) The Committee shall give effect to a notice under paragraph 1 as soon as reasonably practicable, and in any event—
(a) in the case of a notice under paragraph 1(1), so that the member may begin to pay his contributions under paragraph 4 before the expiry of the period of six months beginning with the date on which he gives notice, and
(b) in the case of a notice under paragraph 1(2), so that the member may pay his contribution at the varied amount or in the varied proportions, or, as the case may be, cease to pay his contributions, before the expiry of the period of three months beginning with that date.

## 6 

(1) Where a notice under paragraph 1 specifies that all or part of the contributions are to be used to provide benefits payable in the event of death, the Committee shall make arrangements for the provision of those benefits under a pension policy.
(2) The pension policy shall provide that the Committee is to make payments to the insurance company with which the policy is entered into of the same amounts as the contributions to be used as mentioned in sub-paragraph (1) within one month of the day on which they are payable by the member under paragraph 4.
(3) The policy shall—
(a) be subject to the conditions mentioned in paragraphs 2 and 3 of this Schedule;
(b) allow the member to vary his election under paragraph 1(2);
(c) make provision for the arrangements mentioned in paragraphs 10 to 14 and 21 in the event of a change of employment by the member or, as the case may be, potential overpayment.
(4) Where—
(a) a person to whom regulation C8 applies was before the commencement of his relevant service (as defined in that regulation) paying contributions to be used to provide benefits payable in the event of death, and
(b) he has not elected to discontinue those contributions,
the Committee shall continue to make the appropriate payments in respect of him during the period of his relevant service in accordance with the arrangements made under this paragraph.

## 7 

(1) The Committee shall invest with a relevant body any contributions which are not to be used to provide benefits payable in the event of death.
(2) Subject to sub-paragraph (3) and paragraphs 10 to 16, on the member ceasing to be a member of the Scheme the Committee shall as soon as reasonably practicable apply the accumulated value of the contributions invested as mentioned in sub-paragraph (1) to the provision of additional pension benefits under a pension policy.
(3) If the member dies before such a policy is entered into, the accumulated value shall be payable to his personal representatives.
(4) The contributions invested in accordance with sub-paragraph (1) shall not be used to provide benefits in the form of a lump sum unless—
(a) the aggregate of the pension benefits provided under Parts D to G and the additional pension benefits provided by the pension policy mentioned in sub-paragraph (2) do not exceed the annual rate or amount referred to in regulation H5; and
(b) the pension benefits provided under those Parts are being compounded in accordance with that regulation.

## 8 

The benefits under a pension policy entered into under paragraph 6 or 7 shall be money purchase benefits the value of which is reasonable having regard to the amount of the contributions paid.

## 9 

The Committee—
(a) shall consult the member before entering into a pension policy under paragraph 6 or 7; and
(b) shall give effect, so far as is practicable and subject to paragraph 8, to his wishes with respect to the benefits to be provided under it.

## 10 Changes of employment in which membership is continued

(1) If a member—
(a) ceases to be employed by the employing authority to which notice was given under paragraph 1(1);
(b) was making payments of additional contributions up to the date of cessation, and
(c) before the expiry of the period of one month and one day beginning with that date enters a new employment in which he is also a member;
he may elect that his election to pay contributions under regulation C24 should continue to have effect.
(2) An election under sub-paragraph (1) shall be made by notice given in writing to the member’s new employing authority before the expiry of the period of one month beginning with the date on which the new employment begins.

## 11 

As soon as the new employing authority receives a notice of election under paragraph 10 it shall forward it to the Committee.

## 12 

(1) Subject to sub-paragraph (2), the member shall, with effect from the next pay day after the day on which notice was given under paragraph 10, make payments of contributions under regulation C24 in his new employment under his notice under paragraph 1(1) (as it has effect for the time being).
(2) No payment of contributions under regulation C24 shall be made with respect to the period (if any) between the two employments mentioned in paragraph 10.

## 13 

The Committee shall in respect of contributions made under regulation C24 by the member in his new employment—
(a) apply any continuing contributions, which are specified to be used to provide benefits payable in the event of death, towards the pension policy mentioned in paragraph 6; and
(b) continue to invest all contributions paid by him and not specified to be so used in the manner mentioned in paragraph 7.

## 14 

Paragraphs 7(2) and 10 to 16 shall have effect in relation to a cessation of the new employment as if the new employment were the one in relation to which notice was given under paragraph 1(1) .

## 15 Cessation of membership or employment

(1) Where a person who has given notice under paragraph 1(1) of an election under regulation C24 to his employing authority—
(a) has ceased to be employed by that authority; or
(b) has ceased to be a member without ceasing to be so employed,
he may elect to have the accumulated value of the invested additional contributions mentioned in paragraph 7(2), used—
(i) in the case mentioned in paragraph (a), in one or more of the ways mentioned in sub-paragraph (2); and
(ii) in the case mentioned in paragraph (b) in one or both of the ways mentioned in paragraphs (b) and (e) of that sub-paragraph.
(2) The ways referred to in sub-paragraph (1) are—
(a) to subscribe to an occupational pension scheme;
(b) to subscribe to a personal pension scheme;
(c) to subscribe to a self-employed pension arrangement;
(d) to purchase an appropriate policy from one or more insurance companies; or
(e) to subscribe to an additional voluntary contributions scheme.

## 16 

Where a person receives a refund under regulation C21 as a consequence of ceasing—
(a) to be employed by an employing authority; or
(b) to be a member,
he must receive immediate payment of the accumulated value of the invested additional contributions mentioned in paragraph 7(2).

## 17 

Paragraph 3 shall not preclude a member who has again become employed by a LGPS employer (and has not elected under paragraph 10) making a fresh election under regulation C24 by notice under paragraph 1 in relation to his new employment.

## 18 Separate treatment of AVCs from other contributions

Regulations C21 and C23 (return of contributions) and paragraphs 3 and 4 of Schedule C4 (limitations on contributions) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C24.

## 19 

The making of contributions under regulations C24, and any rights or liabilities arising under a pension policy entered into under paragraphs 6 or 7, shall be left out of account in calculating the amount of a transfer value payable under Part K; and regulations H4 (forfeiture etc.) and L9 (recovery or retention) and Part J (decisions and appeals) do not apply in relation to benefits under such a policy.

## 20 Inward transfer of AVC rights

(1) A member may, when giving a notice under regulation K14(1), also give written notice to the Committee that he wishes it to accept a transfer value relating to some or all of the rights to benefits arising out of an additional voluntary contributions provision or an additional voluntary contributions scheme to be used to provide money purchase benefits as specified in paragraphs 6, 7 and 8.
(2) Where such a notice is given the transfer value shall be accepted and so used by the Committee, and paragraphs 6 to 9, 18 and 19 shall apply in relation to the transfer value as they apply to contributions, except that for references to a notice under paragraph 1(1) or (2) there shall be substituted a reference to the notice under sub-paragraph (1).

## 21 Over-provision: calculation and return of surplus funds

(1) The Committee shall comply—
(a) with the requirements of regulation 5 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993, and
(b) if the Scheme is the leading scheme in relation to a member, with the requirements of regulation 6 of those regulations, so far as they concern main schemes.
(2) Where any surplus funds fall to be repaid in accordance with regulation 6 of those regulations, the Committee shall make the repayment to the member (or, if he has died, to his personal representatives)—
(a) where the over-provision relates to the benefit payable in the event of death, out of the accumulated value of the payments made by the Committee with respect to the pension policy under paragraph 6, and
(b) where any other benefit is abated, out of the accumulated value of the additional contributions mentioned in paragraph 7(2).
(3) In this paragraph—
“leading scheme” and “main schemes” have the meanings given in regulation 2 of those regulations; and
“surplus funds” has the meaning given in regulation 6 of those regulations.

## 23 Supplemental

In this Schedule—
“insurance company” means—
(a)a body authorised under section 3 or 4 of the Insurance Companies Act 1982 to carry on long term business and acting through a branch or agency in the United Kingdom;
(b)an EC company which is lawfully carrying on long term business, or providing long term insurance, in the United Kingdom; or
(c)friendly society within the meaning of the Friendly Societies Act 1992 (including any society which is to be treated as a registered friendly society by virtue of section 96(2) of that Act),
and expressions used in paragraph (a) or (b) have the meanings given in the Insurance Companies Act 1982;
“money purchase benefits” has the same meaning as in the Pension Schemes (Northern Ireland) Order 1993;
“pension policy” means a contract entered into on behalf of the member by the Committee with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Parts D to G; and
“relevant body” means—
(a)a person within the meaning of section 612 of the Income and Corporation Taxes Act 1988 for the time being operating a scheme which is an approved scheme for the purposes of Chapter I of Part XIV of that Act and provides benefits in relation to persons who have paid contributions to it which are in addition to those provided in relation to those persons under an occupational pension scheme, or
(b)building society within the meaning of the Building Societies Act 1986.

## Schedule C4: Limitations on contributions and benefits

### Part I: General

## 1 “Class A members”, “Class B members” and “Class C members”

(1) In this Schedule,
“member” includes a former member;
“Class A member” means a member who—
(a)became a member on or after 1st June 1989 and is not to be treated as a Class B member or Class C member by virtue of sub-paragraph (2); or
(b)was a Class B member or a Class C member immediately before that date and is deemed to have become a Class A member by virtue of making an election under sub-paragraph (3);
“Class B member” means a member who—
(a)became a member on or after 17th March 1987 and before 1st June 1989;
(b)is not to be treated as a Class C member by virtue of sub-paragraph (2); ...
(c)is not deemed to have become a Class A member by virtue of making an election under sub-paragraph (3); and
(d)has continued to be a member since before 1st June 1989 and has either not had a continuity break or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member.
“Class C member” means a member who—
(a)became a member before 17th March 1987 and has not had a continuity break or is to be treated as a Class C member by virtue of sub-paragraph (2); ...
(aa)has continued to be a member since before 17th March 1987 or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member; and
(b)is not deemed to have become a Class A member by virtue of duly making an election under sub-paragraph (3).
“continuity break” is a change of employment from a LGPS employer (including an admission body) to a non-associated or transferee admission body (as defined in regulation B6(16)(c) and (g)) but does not include a change in the case of a person who was a member of the Scheme on 2nd April 2001
(2) A person may be treated for the purposes of this Schedule as being a Class B member or a Class C member, notwithstanding that he did not become a member of the Scheme before 1st June 1989 or, as the case may be, 17th March 1987, if on application to them by the Committee the Commissioners of Inland Revenue agree in writing that he may be so treated by virtue of previous membership of a pension scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988.
(3) If a Class B member or a Class C member duly elects by notice in writing to the Committee before the relevant date that he wishes to be treated as a Class A member for the purposes of this Schedule, he shall be deemed to have become a Class A member on 1st June 1989.
(4) For the purposes of sub-paragraph (3) “the relevant date”, in relation to any member, means the date on which he ceases to be a member for any reason (including death).
(5) For the purposes of this paragraph, a person shall only be treated as being a Class B member or a Class C member at any time by virtue of having become a member before 1st June 1989 or, as the case may be, 17th March 1987, if—
(a) he has continued to be a member throughout a period beginning before that date and ending with that time; or
(b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.
(6) Where a member who was eligible to become a member at a time when he would have become a Class B member or a Class C member as the case may be applies for membership after that date by virtue of being a person to whom regulation K17 applies, he shall be treated as a Class B or a Class C member as the case may be at any time if—
(a) he continues to be a member throughout the period beginning with the date when he becomes a member of the Scheme and ending with that time; or
(b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.
(7) The continuity conditions mentioned in sub-paragraph 1(1), (5)(b) and (6)(b) are—
(a) that his membership ceased on his secondment or posting to another employer, at the time of the secondment or posting he had a definite expectation that he would become a member again when it ended, and he again became a member at the end of his secondment or posting;
(b) his membership ceased by reason of his unpaid absence and he began paying contributions again under regulation C3 within one month of returning to work;
(c) in the case of a female member, her membership ceased wholly or partly because of pregnancy or confinement and she began paying contributions again under that regulation within one month of returning to work in accordance with Article 111 the Employment Rights (Northern Ireland) Order 1996 (which confers the right to return to work following pregnancy or confinement);
(d) his membership ceased otherwise than as mentioned in paragraph (a), (b) or (c) and within one month he rejoined the Scheme and began paying contributions again under regulation C3; or
(e) that his membership ceased by reason of the member opting out of the Scheme as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986.

## 2 Remuneration of Class A members: “permitted maximum”

(1) Subject to paragraph 6, in determining the remuneration of a Class A member for the purposes of these regulations, any payments in excess of the permitted maximum shall be disregarded.
(2) For the purposes of this Schedule “permitted maximum” shall be construed in accordance with section 590C(2) of the Income and Corporation Taxes Act 1988.

### Part II: Limitations on Contributions

## 3 General 15 per cent. limitation

(1) Subject to paragraph 4, the total contributions to which this paragraph applies, which are paid by a member in any tax year to the fund in respect of all employments in relation to which he is a member, shall not exceed 15 per cent. of his remuneration for that year.
(2) This paragraph applies to all contributions paid by the member—
(a) under Part C (other than under regulation C24), or
(b) under Part C of the 1992 regulations, except regulation C11 (in so far as that Part is continued in effect by virtue of Schedule C5 or Schedule M2), including instalments payable under regulation C7(15) of those regulations.

## 4 Excess contributions payable by lump sum: Class B and C members

(1) If the aggregate of the following amounts payable by a Class B member or a Class C member, namely—
(a) any amount by way of additional contributions in pursuance of—
(i) a notice given under regulation 43 of the 1981 regulations, or
(ii) an election made under regulation C9(1), C13 or C14,
(b) the amount of an instalment payable in pursuance of an election under regulation C9 of the 1992 regulations,
(c) any other amounts payable by him under any of those regulations, and
(d) the amount payable by him by way of contributions under regulation C3,
exceeds 15 per cent. of his remuneration, he shall satisfy his liability in respect of the excess by payment of a lump sum of an amount determined in such manner as may be approved by the Government Actuary having regard to such factors as he considers appropriate (and he may issue such Tables as he considers appropriate for the purposes of such determinations) to represent the capital value of the excess.
(2) The contributions to which paragraph 3 applies do not include any payment made by a Class B member or a Class C member under regulation C19(5).

## 5 Additional voluntary contributions

The amount of the contributions payable under regulation C24 in any tax year, when aggregated with the amount of any other contributions payable under these regulations or to an additional voluntary contributions scheme, within the meaning of that regulation, (whether or not payable under these regulations), shall not exceed the amount allowed to be deducted under subsection (7) of section 592 of the Income and Corporation Taxes Act 1988 as specified in or under subsection (8) or, as the case may be, subsection (8A) of that section.

### Part III: Limitations on benefits

## 6 Restrictions on “pensionable remuneration”: Class A members with transferred-in membership

Where regulation 5(2) of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990 applies in relation to a member, for the purpose of calculating any benefit in respect of him under these regulations, paragraph 2(1) does not apply to so much of the benefit as is calculated by reference to membership which he is entitled to count by virtue of regulation K15.

## 7 “Pensionable remuneration”: retirement grants for Class B members

For the purpose of calculating the retirement grant of a Class B member, his pensionable remuneration shall not exceed £100,000 (or such other sum as may for the time being be specified by the Treasury for the purposes of section 590(3) of the Income and Corporation Taxes Act 1988 as that section continues to have effect as respects Class B members by virtue of paragraph 18(2) of Schedule 6 to the Finance Act 1989).

## 8 Restrictions on membership period used for calculating amounts of benefits

(1) Subject to paragraph 10 for the purpose of calculating the amount of any benefit under Part D—
(a) no account shall be taken of so much of the member’s total period of membership as—
(i) in the case of a Class A member, exceeds 40 years; and
(ii) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years, and
(b) where an amount is recovered or retained under regulation L9 (recovery or retention where former member has misconduct obligation), membership shall be left out of account to the extent necessary to reduce the actuarial value referred to in regulation L9(2) by that amount.
(2) For the purposes of sub-paragraph (1)(a), a period which a person is entitled to count as a period of membership by virtue of regulation D7(2) (ill-health) or F6(1)(a) or (b) of the 1992 regulations (war service) shall be treated as membership before attaining the age of 60 years.
(3) Where a retirement grant falls to be reduced under paragraph 1, 2(1) or 3(1) of Schedule D2 (reduction in standard retirement grant on account of contingent spouse’s pension), any period of membership to be left out of account by virtue of paragraph (1)(a) shall be taken from the beginning of the person’s period of membership.

## 9 

Subject to paragraph 10 where the aggregate length of—
(a) the total period of membership in relation to the relevant employment (excluding any membership which is to be left out of account by virtue of paragraph 8(1)(a)), and
(b) any earlier period which was taken into account in the calculation of a retirement pension, an annual pension under the former regulations, or a superannuation allowance under Part I of the Act of 1937, or in respect of which any pension was granted under a local Act scheme,
exceeds—
(i) in the case of a Class A member, 40 years, or
(ii) in the case of a Class B or Class C member, 45 years,
then, for the purpose of calculating any benefit the period mentioned in paragraph (a) is reduced by a period equal to the excess.

## 10 

Where—
(a) the calculation of any benefit in respect of a member is by reference to membership which he is entitled to count by virtue of regulation K15; and
(b) the aggregate of—
(i) the period mentioned in regulation K15(1)(a) which he is entitled to count as a period of membership, and
(ii) the period of membership in relation to the relevant employment (excluding any period in excess of 40 years)
exceeds 40 years
that aggregate shall be used for the calculation of the amount of any benefit under Part D subject to any overriding limit on the maximum total benefits, whether in the form of annual pension payments or a lump sum, that may be provided on retirement for the purposes of approval by the Commissioners of Inland Revenue under Chapter 1 of Part XIV of the Income and Corporation Taxes Act 1988.

## 11 Death grants

(1) Subject to sub-paragraph (2), for the purpose of calculating the amount of a death grant under Part E no account shall be taken of so much of the member’s total period of membership as—
(a) in the case of a Class A member, exceeds 40 years; and
(b) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years.
(2) Where a death grant is reduced under regulation E5, any period of membership to be left out of account under sub-paragraph (1) is to be taken from the beginning of the period of membership.

## Schedule C5: Provisions concerning outstanding payments due under previous regulations

## 1 Continuation of certain payments

(1) Without prejudice to Schedule M2 to these regulations, where immediately before the commencement date any payments remained to be made (or were deemed to be due) under a provision of the 1992 regulations which is re-enacted in these regulations, they shall be deemed to be payments due under the corresponding provision of these regulations.
(2) Without prejudice to the generality of sub-paragraph (1), any payments remaining to be made under a provision of the 1992 regulations specified in column (1) of the Table below (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations), shall be deemed to be payments due under the provision of these regulations specified in column (2).
Table
Column (1)
Column (2)
1992 regulations
These regulations
Regulation C2
Regulation C5
Regulation C3
Regulation C7
Regulation C5
Regulation C9
Regulation C9
Regulation C13
Regulation C11
Regulation C24
(3) Subject to any contrary provision made by these regulations and, in particular, the following provisions of this Schedule, where—
(a) immediately before 1st March 1993 any payments remained to be made under regulation C10 of the 1992 regulations, or
(b) immediately before the commencement date any payments remained to be made under a provision of the 1992 regulations specified in paragraph (4) (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations),
then, notwithstanding the revocations made by these regulations—
(i) those payments remain payable;
(ii) in so far as any provisions which immediately before the commencement date have effect in relation to those payments are not re-enacted in these regulations, they shall be deemed to have continued in effect in relation to those payments (with such modifications as may be appropriate); and
(iii) where any such provisions are so re-enacted, the corresponding provision of these regulations shall continue to have effect in relation to them.
(4) The payments mentioned in paragraph (3)(b) are payments under the following provisions of the 1992 regulations—
(a) regulation C6 (additional payments by certain pensionable employees in respect of previous service);
(b) regulation C7 (additional payments in respect of previous part-time service);
(c) regulation C9 (payments to avoid reduction of retiring allowance or death grant, where election to make payment by lump sum or instalments).
(5) The following provisions of this Schedule are without prejudice to the generality of this paragraph.

## 2 Counting of extra membership periods on completion of payments begun under earlier provisions

Without prejudice to paragraph 7 of Schedule M2—
(a) where paragraph 1(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulation C9, a member is entitled to count additional membership in accordance with regulation C9(1);
(b) on the making or as the case may be the completion or discontinuance of any such payments as are mentioned in paragraph 1(4) or paragraph 1(5) (“the relevant event”) a member is entitled to count additional membership to the same extent as if the relevant event had occurred—
(i) in the case of the payments mentioned in paragraph 1(4), before 1st March 1993; and
(ii) in the case of the payments mentioned in paragraph 1(5), before the commencement date.

## 3 Part-timers buying additional periods

(1) Notwithstanding any other provision in these regulations where immediately before the commencement date paragraph 6 of Schedule 9 to the 1981 regulations (amount payable by a part-time employee purchasing additional periods of reckonable service to be calculated by reference to remuneration in a single comparable whole-time employment) is deemed to have applied in accordance with sub-paragraph (3) as respects the amount to be paid by an employee, then, subject to regulation C12(5)—
(a) the period which he is entitled to count as a period of membership, and
(b) the payments to be made by him,
shall continue to be calculated in the same manner as was applicable immediately before the commencement date.
(2) Where—
(a) immediately before the commencement date a pensionable employee in whole-time employment was making payments under regulation C5 of the 1992 regulations in order to reckon an additional period as reckonable service, and
(b) on that date that employment ceases to be whole-time and becomes part-time employment by virtue only of the amendment of any definitions by these regulations,
then—
(i) nothing in these regulations shall affect the period which he is entitled to count as a period of membership by virtue of his having made payments before the commencement date calculated in accordance with the 1992 regulations, and
(ii) without prejudice to any variation of the election which may be agreed between him and his employing authority or to any relevant change in his circumstances after that date—
(I) payments made by him on or after that date shall be made by reference to his actual remuneration for the time being, but
(II) the period of membership which he is entitled to count by virtue of them shall continue to be calculated on the same basis as if his employment were a whole-time employment.
(3) Paragraph 6 of Schedule 9 to the 1981 regulations is deemed to have applied from the 1st March 1993 to immediately before the commencement date.

## 4 Additional payments by certain members in respect of previous service

Without prejudice to the previous provisions of this Schedule the revocation of regulation C6 of the 1992 regulations (additional payments by certain members in respect of previous service) shall not affect its operation as respects anything which immediately before the commencement date remains to be done under that regulation, and payments made under that regulation are to be treated for the purposes of these regulations as if they consisted of contributions made under regulation C3 in respect of employment in relation to which the person was a member.

## 5 

(1) Without prejudice to the previous provisions of this Schedule, a person who has made, or whose widow or widower has made, one or more payments under regulation C7(15) or (19) of the 1992 regulations is entitled to count as a period of membership in whole-time service an additional period of an amount equal to the appropriate proportion of the additional period specified in the notice of election under regulation C7(5) of the 1992 regulations.
(2) In sub-paragraph (1) the “appropriate proportion” means the proportion which the person’s contractual hours of employment as at the relevant date (within the meaning of paragraph 2 of Schedule 10 to the 1992 regulations) bears to the contractual hours of a comparable whole-time employment as at that date.
(3) Where a person has become entitled under sub-paragraphs (1) and (2) to count an additional period as a period of membership in whole-time service by virtue of a lump sum payment having been made in accordance with regulation C7(19) of the 1992 regulations—
(a) the additional period shall be treated as having been able to be counted at the time when the person ceased to be a member; and
(b) the person shall be entitled to receive, within one month after making the lump sum payment, a sum equal to the additional amount he would have received if any benefits already paid to him had been calculated by reference to the increased period of membership.
(4) Regulation C17 (notice to discontinue contributions) applies to payments under regulation C7(15) of the 1992 regulations as it applies to the payments there mentioned, and a person who so discontinues such payment shall be entitled to count under sub-paragraphs (1) and (2) as membership in whole-time service an additional period equal to the appropriate proportion of the length of the period of membership in whole-time service which he would have been entitled to count under that paragraph if payment had been completed.
(5) Where a person began to make payments under regulation C7(15) of the 1992 regulations but ceases to be a member before he has completed payment of the sum payable by him under regulation C8(9) of those regulations—
(a) if he so ceases on his death or on ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body, he shall be treated as having completed payment of that sum;
(b) except where paragraph (c) applies, if he so ceases for any other reason he shall be entitled to count under sub-paragraphs (1) and (2) as membership in whole-time service an additional period equal to the appropriate proportion of the period of membership in whole-time service which he would have been entitled so to count if payment had been completed; and
(c) if he so ceases by reason of his ceasing to be employed by a LGPS employer and within one month after the date on which he so ceases he pays the Committee a capital sum equal to the total of the instalments remaining unpaid, he shall then be treated as having completed payment.
(6) In sub-paragraphs (4) and (5) “appropriate proportion” means the proportion which the aggregate of the total amount paid by way of instalments under paragraph (15) of regulation C7 of the 1992 regulations and this paragraph and the amount paid or payable by the employing authority under paragraph (13) or, as the case may be, paragraph (14) of that regulation and under this paragraph bears to the total sum payable by him and his employing authority under those provisions.

## 6 Incomplete payments under provisions saved by this Schedule

Regulation C20 (effect of opting out of membership on certain additional payments) applies where a person is by virtue of this Schedule continuing to make additional periodical payments in pursuance of the 1992 regulations or the 1981 regulations as it applies where he has elected to make payments under regulation C9, C13 or C14.

## 7 

Regulation C19(7) shall apply to a person who has given notice under paragraph (2) of regulation C8 of the 1992 regulations (discontinuance of payments under regulation C5 of those regulations on making an election under regulation C7 of those regulations) as if payment of additional contributions under regulation C8 had been discontinued under regulation C18.

## 8 Continuing provision relating to payments originally made under the 1981 regulations

Without prejudice to paragraph 1, Schedule 10 to the 1981 regulations shall be deemed to have continued to have effect in relation to any payments under regulation 43 of the 1981 regulations which remain payable by virtue of paragraph 1.

## 9 Reduction of added years

Notwithstanding the revocation of regulation D8 of the 1992 regulations (reduction of added years reckonable on payment as reckonable service), in so far as that regulation is capable of continuing to have effect it shall continue to do so.

## 10 Reduction of returned contributions in certain cases

Notwithstanding the revocation of regulation C17 of the 1992 regulations (reduction of returned contributions following payment in lieu of contributions), in so far as that regulation is capable of continuing to have effect it shall continue to do so.

## Schedule D1: Further provisions about pensionable remuneration

## 1 Increase of pensionable remuneration where not all relevant period is a period of membership

Where a person is entitled to count as a period of membership in relation to the employment which he ceases to hold only part of the year specified in regulation D1(2)(a), his pensionable remuneration is his remuneration during that part multiplied by 365 and divided by the number of days in that part.

## 2 Optional alternative relevant periods

(1) Where the circumstances mentioned in any of paragraphs 3 to 5 apply, then if—
(a) the member or former member so elects, or
(b) in the event of his death, the Committee so determines,
for the purposes of regulation D1 the relevant period is the period mentioned in that paragraph.
(2) An election under sub-paragraph (1) shall be made by a notice in writing given by the member or former member to the Committee not later than one month after he is notified under regulation J4 of his entitlement to a benefit.
(3) Where a person dies while still in local government employment or without having made an election under sub-paragraph (1), the Committee may give a determination in respect of any matter as to which an election under sub-paragraph (1) may have been made by him.

## 3 

Subject to paragraphs 4 and 5, where a person is not entitled to count the whole of the period which would otherwise be the relevant period under regulation D1(2)(a) as a period of membership because he has been absent from duty (otherwise than by reason of illness or injury), the relevant period is the last 365 days which he is entitled to count as a period of membership.

## 4 

(1) Where a reduction in a member’s remuneration is certified as material under this paragraph, then the relevant period is—
(a) such one of the last 5 of the 13 years ending with the day on which he ceases to be a member, or
(b) such consecutive 3 of those 13 years,
as he may elect (or, in a case within paragraph 2(3), as may be determined by the employing authority).
(2) Where by virtue of this paragraph the relevant period is a period of 3 consecutive years, the member’s pensionable remuneration is the aggregate of his remuneration during that period divided by three.
(3) Subject to sub-paragraph (7), where a member suffers a material reduction in remuneration he is entitled to be issued with a certificate to that effect by the employing authority.
(4) A member suffers a reduction in remuneration if—
(a) the remuneration of an employment which he continues to hold is reduced, or
(b) he is transferred to another employment under the same LGPS employer at a reduced remuneration.
(5) Subject to sub-paragraph (6), a reduction in remuneration is only material if it is such that the member’s pensionable remuneration would be likely to be less if the relevant period were the period applicable under regulation D1(2)(a) than if it were the period applicable under sub-paragraph (1).
(6) A reduction in remuneration is not material if—
(a) it did not result from circumstances beyond the member’s control, or
(b) it was temporary, or
(c) it consisted in the termination of, or a reduction in, a temporary increase in remuneration.
(7) The employing authority may issue a certificate without an application from the member, but need not issue a certificate if he does not apply for one within 12 months after the date of reduction.
(8) A certificate issued under this paragraph is to specify the date of the material reduction and the authority is to keep, for 10 years from that date, a record of the certificate including such information as would be necessary for applying sub-paragraph (1).

## 5 

Where the member’s pensionable remuneration would be higher if either of the two years immediately preceding the period applicable under regulation D1(2)(a) were the relevant period instead of that period, the relevant period is whichever of those years yields the highest amount.

## 6 Periods of absence

If during the 13 years ending with the day mentioned in regulation D1(2)(a) the member’s remuneration was reduced or suspended during absence from duty—
(a) if the reduction or discontinuance was by reason of illness or injury, or
(b) if it was otherwise than by reason of illness or injury and he—
(i) made contributions under regulation C5 (leave of absence), C6 (maternity absence) or a payment under regulation C7 (absence due to trade dispute), or
(ii) contributed under regulation 14(4) or (5) of the 1981 regulations or the corresponding provisions of the former regulations,
he is for the purposes of regulation D1 and this Schedule to be treated as having received for any period in respect of which he made such contributions or payment the remuneration which he would have received but for the reduction or discontinuance.

## 7 Part-timers

Subject to regulations E7 and F1(3) and paragraph 9(2) of Schedule M2, for the purposes of regulation D1 and this Schedule, a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment.

## 8 Multiple employments

Where—
(a) a person was at any time employed in a single local government employment (“the first employment”),
(b) he becomes entitled to a benefit in relation to one of two or more concurrent local government employments (“the second employment”), and
(c) his remuneration in the first employment becomes material for the purpose of calculating that benefit,
that remuneration shall for that purpose be reduced to such amount as bears the same relation to it as the annual rate of remuneration of the second employment at the date when he ceased to hold that employment bears to the total of the annual rates of remuneration of all the concurrent employments at that date.

## 9 Fee earners

Where the whole or a part of the member’s remuneration consists of fees, his pensionable remuneration in respect of them is the annual average of the fees earned by him—
(a) during the period of three years ending with the last day of the period which is the relevant period for the purposes of regulation D1,
(b) during such more favourable period, of more than three but not more than five years, ending with the last day of the period which is the relevant period for the purposes of regulation D1, as his last employing authority may allow, or
(c) if he was entitled to receive fees during part only of the period mentioned in paragraph (a), during that part of the period.

## 10 Employees with notional remuneration

(1) Where—
(a) any of a member’s remuneration during the period which is the relevant period for the purposes of regulation D1 was determined in accordance with an agreement under paragraph 7 of Schedule C1 (notional remuneration),
(b) his average weekly earnings from his local government employment in that period (other than payments for overtime and payments by way of bonus) are within the relevant limits, and
(c) his pensionable remuneration would be greater if determined by reference to those earnings,
his pensionable remuneration is to be determined by reference to those earnings.
(2) For the purposes of sub-paragraph (1) earnings are within the relevant limits if they—
(a) exceed by more than 50 per cent. the lower earnings limit at the end of the relevant period, and
(b) do not exceed the upper earnings limit at the end of that period.
(3) In this paragraph “lower earnings limit” and “upper earnings limit” have the same meaning as in the Pension Schemes (Northern Ireland) Act 1993.

## Schedule D2: Retirement Grants

## 1 Reduction in standard retirement grant on account of contingent spouse’s pension

Subject to paragraph 4, where—
(a) a person who is a married man has a period of membership before 1st April 1972; and
(b) a widow’s pension may become payable in respect of him under Part F,
the standard retirement grant is reduced by two-eightieths of his pensionable remuneration, multiplied by the length in years of that period of membership.

## 2 

(1) Subject to paragraph 4, where—
(a) a woman has a period of membership of which notice has been given under paragraph 1(1) of Schedule F1 and which is or is treated for the purposes of this paragraph as being a period of membership before 1st April 1972, and
(b) either—
(i) she is a married woman and a widower’s pension may become payable under Part F in respect of that service, or
(ii) she is a widow or a woman whose marriage has been dissolved and the death or, as the case may be, the dissolution occurred after 31st March 1972,
the standard retirement grant is reduced by three one hundred and sixtieths of the pensionable remuneration, multiplied by the length in years of any such membership as is mentioned in paragraph (a).
(2) For the purposes of this paragraph a period of membership which a person is entitled to count under regulation K15 shall be treated as being a period of membership after 31st March 1972 if the relevant transfer value was accepted after 5th April 1988.

## 3 

(1) Subject to paragraph 4, where the person—
(i) is a widower;
(ii) is judicially separated from his wife; or
(iii) is a man whose marriage has been dissolved;
the standard retirement grant is reduced by two eightieths of his pensionable remuneration, multiplied by the length in years of any period of membership before 1st April 1972, or, if earlier, the date of the death, separation or dissolution.

## 4 

In calculating any reduction under paragraph 1, 2 or 3, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.

## Schedule D3: Additional membership in cases of ill-health

## 1 “Relevant service” and “relevant membership period”

(1) For the purposes of this Schedule—
(a) a member’s relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service—
(i) under regulation 43 of the 1981 regulations, or
(ii) the corresponding provisions of the former regulations,
(b) a member’s relevant membership period is the total of—
(i) any period of membership deriving from relevant service which became reckonable service by virtue of regulations 39 and 40(1)(a) of the 1981 regulations, and
(ii) any subsequent period of membership (other than a period excluded by sub-paragraph (2)),
(c) in sub-paragraph 1(b)(ii) “subsequent period of membership” does not include an additional period purchased by lump sum or additional contributions except, subject to sub-paragraph (d) below, the additional period was purchased on or after 1st November 1991 under regulation 11 of the Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991 or regulation C7 of the 1992 regulations, and
(d) where the additional membership period to which a person is to be treated as being entitled would be a longer period if, in calculating a person’s relevant membership period, an additional period purchased under regulation 11 of the Local Government (Superannuation) (Amendment No. 2) Regulations (Northern Ireland) 1991 or under regulation C7 of the 1992 regulations were to be disregarded instead of being taken into account, the additional period so purchased shall be disregarded.
(2) The subsequent period of membership mentioned in sub-paragraph (1)(b)(ii) does not include an additional period purchased by a lump sum or additional contributions unless—
(a) it was purchased on or after 1st November 1991 under regulation 46A of the 1981 regulations or under regulation C7 of the 1992 regulations as continued in effect by Schedule C5, and
(b) taking that period into account results in an increase in the additional period.

## 2 Calculation of additional membership period

(1) Subject to paragraphs 3 and 4, the additional membership period is—
(a) in a case where the length of the relevant membership period is less than 10 years, a period equal to the length of the relevant membership period; and
(b) in any other case—
(i) the period by which the length of the relevant membership period falls short of 20 years, or
(ii) if longer, 6 243/365 years.
(2) The additional membership period is not to exceed the period by which the member’s period of membership would have been increased if he had continued in the employment which he has ceased to hold until—
(a) he attained the age of 65 years, or
(b) if earlier, the date when his period of membership amounted to 40 years.

## 3 Alternative additional periods

(1) Subject to paragraph 4, where before entering the employment which he has ceased to hold the person had, on ceasing to hold a previous employment, become entitled to benefits—
(a) under regulation D7(1) or regulation E2(1)(b)(i) of the 1992 regulations, or
(b) under regulation 9(1)(a)(i) of the 1962 regulations, and regulation 18(1)(b)(i) of the 1981 regulations,
the additional period in relation to a person shall be a period calculated as mentioned in paragraph 2, but—
(i) on the assumption that his relevant membership period includes his relevant membership period (or, as the case may be, the period of his relevant service) in relation to the previous employment, and
(ii) with the deduction of the appropriate period.
(2) In sub-paragraph (1)(ii) “the appropriate period” means—
(a) in the case mentioned in sub-paragraph (1)(a), the additional period which became reckonable in relation to the previous employment by virtue of regulation D7(2) and this Schedule or, as the case may be, regulation E3(9) of and Schedule 9 to the 1992 regulations, and
(b) in the case mentioned in sub-paragraph (1)(b), if the person’s retirement pension in respect of a previous employment was calculated under the proviso to regulation 10(1) of the 1962 regulations before the amendment of those regulations by the Local Government (Superannuation) (Amendment) (No. 2) Regulations (Northern Ireland) 1973—
(i) the period by which his relevant service fell short of 20 years, or
(ii) the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years, as the case may be.

## 4 Part-timers

(1) Where—
(a) the whole of a member’s relevant membership period is in respect of part-time service, and
(b) the reduction under regulation B14(1)(b) is by the same proportion in respect of the whole period,
the additional membership period shall be determined in accordance with paragraphs 1 to 3 by reference to the period which would be the relevant membership period if the reduction required by regulation B14(1)(b) were not made (“the unreduced period”), and then the period resulting from the application of those provisions shall be reduced as mentioned in that regulation.
(2) Where—
(a) the whole of a member’s relevant membership period is in respect of part-time service, and
(b) different proportionate reductions fall to be made under section B14(1)(b) in respect of different parts of the relevant membership period,
the additional membership period shall be determined in accordance with paragraphs 1 to 3 by reference to the period which would be the relevant membership period if the reductions required by regulation B14(1)(b) were not made (“the unreduced period”), and then—
(i) the period resulting from the application of those provisions shall be apportioned between the different parts mentioned in sub-paragraph (b) in proportion to the respective lengths of the parts of the unreduced period attributable to each of them,
(ii) each such apportioned part of the unreduced period shall be reduced as mentioned in that regulation, and
(iii) those reduced periods shall be aggregated together.
(3) Subject to sub-paragraph (4), where part only of a member’s relevant membership period is in respect of part-time service, the additional membership period for the whole of his relevant membership period shall be determined in accordance with paragraphs 1 to 3 (and, in so far as the membership in respect of part-time service is concerned, by reference to the unreduced period), and then the period resulting from the application of those provisions (“the aggregate unreduced period”) shall be reduced by multiplying it by the fraction of which—
(a) the numerator is the member’s relevant membership period, determined, in so far as any membership in respect of part-time service is concerned, with the reduction required by regulation B14(1)(b) (and, where different proportionate reductions fall to be made under regulation B14(1)(b) in respect of different parts of the relevant membership period, determining the overall reduction as mentioned in sub-paragraph (2) above), and
(b) the divisor is the aggregate unreduced period.
(4) Where—
(a) apart from this sub-paragraph, sub-paragraph (3) would apply, and
(b) the member’s relevant membership includes not less than 13 121/365 years in respect of whole-time service,
then sub-paragraph (3) shall not apply.
(5) Where a member is in part-time service and his contractual hours are determined as mentioned in sub-paragraph (iii) of the definition of “contractual hours” in regulation B3(4), (non-cyclical fluctuation) then, for the purposes of this paragraph—
(a) the lengths of the parts of the relevant membership period by reference to which different proportionate reductions fall to be made under regulation B14(1)(b) shall be determined by reference to the periods mentioned in that sub-paragraph, and
(b) the reduction under that regulation in respect of any such period shall be made by reference to the contractual hours over that period as determined under that sub-paragraph.

## Schedule D4: Procedure for surrender of part of retirement pension

## 1 

The Committee shall send to each person who becomes eligible to surrender part of his retirement pension, on his first becoming so eligible, a notice stating—
(a) that provision has been made by these regulations for the surrender of part of a retirement pension to a spouse or dependant; and
(b) that he may, on application to the Committee, obtain further information on the subject.

## 2 

(1) Subject to sub-paragraph (3), where a person wishes to make a surrender he may within the relevant period notify the Committee in writing of his wish to surrender a part of that retirement pension.
(2) In sub-paragraph (1) “the relevant period” in relation to a member or former member, means—
(a) in the case of a person who on ceasing to hold his employment becomes entitled to a retirement pension (in this Schedule referred to as “a retiring employee”) not more than two months before or within one month after the date on which he ceases to be employed; and
(b) in the case of a person who would, if he were to retire from his employment, become entitled to a retirement pension (in this Schedule referred to as “a continuing employee”), within two months before or at any time after becoming a continuing employee and while he is still employed.
(3) Where the Committee is satisfied that it has not been reasonably practicable for a retiring employee to notify his wish to surrender a part of a retirement pension within the relevant period owing to circumstances beyond his control, it may extend that period to a date not more than six months after the date on which he ceases to be employed.

## 3 

(1) Subject to sub-paragraphs (2) and (3), where the Committee receives a notification given by a person under paragraph 2, it shall—
(a) immediately arrange for him to be examined at his own expense by a registered medical practitioner nominated by it and for a report to be given to it by the practitioner stating whether, in his opinion that person is in good health for his age; and
(b) require the person to furnish at his own expense—
(i) a certificate of his birth (except where the date of birth has been duly recorded by the Committee and is not disputed);
(ii) where the beneficiary is the person’s spouse, the spouse’s birth certificate and their marriage certificate;
(iii) where the beneficiary is a dependant, the dependant’s birth certificate and such evidence as may be appropriate to prove dependency,
and any other information or evidence which the Committee considers necessary.
(2) Where the report under sub-paragraph (1)(a) is to the effect that the person is not in good health, the Committee shall notify him accordingly and offer him an opportunity of a further examination at his own expense by some other registered medical practitioner nominated by it with a view to that practitioner reporting to it on the state of the person’s health.
(3) If for any reason a birth or marriage certificate cannot be supplied as mentioned in sub-paragraph (1), the Committee may accept such other evidence of birth or marriage as it thinks fit in order to determine the age or, as the case may be, the marital status of the person concerned.

## 4 

(1) Subject to the provisions of this Schedule, unless
(a) the Committee is of the opinion, on consideration of a report obtained by it under paragraph 3, that the person to whom the report relates is not in good health; or
(b) it is of the opinion that the evidence produced concerning marriage or dependency is not satisfactory,
it shall—
(i) allow the surrender of such part of the retirement pension as is specified in the person’s notification and as is in conformity with this Schedule; and
(ii) grant to the beneficiary named in the notification a pension, payable in the event of the beneficiary’s surviving the person and to be calculated in accordance with regulation D14(4).
(2) Where—
(a) a person is named as spouse in the notification given under paragraph 2; and
(b) the Committee is dissatisfied with the evidence of marriage, but is satisfied, on the evidence already before it or after making such further inquiries as it thinks necessary, that the named person is a dependant of the person who gave the notification,
it shall treat the notification as if the person named in it as spouse had been named as a dependant of the person giving the notification.
(3) A decision by the Committee to allow a surrender by a retiring employee shall not be made before the date on which he ceases to be employed, and a decision by the Committee to allow a surrender by a continuing employee shall not be made before the date on which he becomes such an employee.
(4) As soon as is reasonably practicable after deciding whether to allow a surrender of any part of the retirement pension of a person who has given it a notification under paragraph 2, the Committee shall—
(a) notify him of its decision; and
(b) if it has allowed a surrender, furnish him—
(i) with a statement as to the amount of the pension to which the beneficiary may become entitled after his death; and
(ii) if the person who gave the notification under paragraph 2 is a retiring employee, with a statement as to the amount of the reduced retirement pension to which he is entitled.
(5) A notification of a decision not to allow a surrender shall state the grounds for the decision.
(6) A notification sent to a person under sub-paragraph (4) shall, if it has been posted in a prepaid envelope addressed to him, be deemed to have been received by him at the time at which a letter would be delivered in the ordinary course of post.

## 5 

A person who has given a notification under paragraph 2 of his wish to surrender a part of his retirement pension may, at any time before he has received notification from the Committee of its decision, cancel or amend that notification by a notice in writing addressed to the Committee and posted in a prepaid envelope to, or left at its offices.

## 6 

(1) A notification given by a person under paragraph 2 shall become null and void if—
(a) the beneficiary dies before the person receives notification from the Committee that his surrender has been allowed; or
(b) the person dies at any time before midnight on the day on which the Committee decides to allow the surrender.
(2) Subject to sub-paragraph (1), a surrender allowed in pursuance of a notification given by a person shall have effect as from the date on which the person ceases to hold his employment.

## Schedule D5: Re-employed pensioners

### Part I: Reduction of Retirement Pension

## 1 Application of Part I

(1) Subject to sub-paragraph (3), this Part applies to a person who, since becoming entitled to a retirement pension in relation to a former employment, has entered a new employment with a LGPS employer.
(2) In this Part “retirement pension” includes an annual pension under the former regulations and a retirement pension under the 1992 regulations.
(3) This Part does not apply where the new employment is employment by virtue of which the person is entitled to participate in benefits provided under regulations made under Article 11 of the Order of 1972 (superannuation of teachers).

## 2 General reduction rule

Subject to paragraphs 3, 7 and 9, while the person holds the new employment the annual rate of the retirement pension is reduced—
(a) if the annual rate of remuneration of the new employment, equals or exceeds the indexed annual rate of remuneration of the former employment, to zero; and
(b) otherwise, by the amount (if any) which is necessary to secure that the potential receipts during the new employment do not exceed the indexed annual rate of remuneration of the former employment.

## 3 

Where within the last 12 months of the former employment the person held another concurrent employment with any LGPS employer, which he has ceased to hold without becoming entitled to a retirement pension in relation to it, and either—
(a) he has ceased to hold the concurrent employment after ceasing to hold the former employment; or
(b) he has ceased to hold the concurrent employment first, and entered the new employment within 12 months after ceasing to hold the concurrent employment,
then—
(i) if he does not devote substantially more of his time to the new employment than he devoted to the concurrent employment during the 12 months before he ceased to hold it, the annual rate of the retirement pension is not reduced; and
(ii) in any other case, paragraph 2 applies as if the indexed annual rate of remuneration of the former employment included the indexed annual rate of remuneration of the concurrent employment.

## 4 

In paragraphs 2 and 3—
(a) references to the indexed annual rate of remuneration of the former or, as the case may be concurrent employment are to the sum of—
(i) the annual rate of that remuneration; and
(ii) the amount (if any) by which, immediately before the first day of the new employment, that remuneration would have been increased if it had been the rate of an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971) beginning on and payable from the day after the last day of the former or, as the case may be, the concurrent employment; and
(b) “the potential receipts during the new employment” means the sum of—
(i) the annual rate of remuneration of the new employment;
(ii) the reduced rate of the retirement pension; and
(iii) the amount (if any) by which that reduced rate would, immediately before the first day of the new employment, have been increased under that Act, if it had then been the rate of the retirement pension (assuming that pension had by then qualified for increases under that Act).

## 5 

(1) For the purposes of this Part, subject to sub-paragraph (2), the annual rate of remuneration of an employment is—
(a) if it is a former employment in respect of which the person is entitled to a retirement pension under these regulations, the 1981 regulations or the 1992 regulations—
(i) in the case of fixed-rate emoluments, the rate of any such emoluments on the last day of the period which is the relevant period for the purposes of regulation D1; and
(ii) in the case of fees, the average rate of any fees during the period by reference to which pensionable remuneration fell to be calculated under paragraph 9 of Schedule D1;
(b) if it is a former employment in respect of which the person is entitled to a retirement pension otherwise than as mentioned in sub-paragraph (a)—
(i) in the case of fixed-rate emoluments, the rate of any such emoluments on the last day of employment; and
(ii) in the case of fees, the average rate of any fees during the period, within the last three years of employment, during which fees were receivable.
(c) in the case of the new employment—
(i) in the case of fixed-rate emoluments, the annual rate of such emoluments on the first day of employment;
(ii) in the case where fees are receivable but were not receivable in the former employment, a rate agreed by the person and the body employing him or, in default of agreement, a rate determined by the Department;
(iii) in the case where fees are receivable and were receivable in the former employment, subject to sub-paragraph (3), the annual rate of those fees, ascertained in accordance with sub-paragraphs (a)(ii) and (b)(ii).
(2) For the purposes of sub-paragraph (1)(a) and (b), where—
(a) the person’s remuneration in the former employment was at any material time reduced or discontinued by reason of his absence from duty; and
(b) the absence was due to illness or injury or he made contributions or payments under regulation 14(4) of the 1981 regulations, the corresponding provisions of the former regulations, regulation C2 or C3 of the 1992 regulations or regulation C5, C6 or C7 ,
then—
(i) any reduction or discontinuance of fixed-rate emoluments is to be disregarded, and
(ii) any fees are to be averaged over a period of the same length as the period mentioned in sub-paragraph (1)(a) or (b), but ending immediately before the reduction or discontinuance.
(3) If the annual rate of remuneration of the new employment ascertained in accordance with this paragraph is less than that of the former employment, the annual rate of any fees ascertained in accordance with sub-paragraph (1)(c)(iii) is to be reduced proportionately.

## 6 Alteration of terms in new employment

If—
(a) the person’s contractual hours in a new employment are altered; or
(b) he is transferred to another post under the same employing body at a different remuneration,
this Part applies as if he had again entered a new employment.

## 7 Proportional reduction in cases of two or more pensions

If this Part applies to two or more retirement pensions, each is reduced in proportion to its amount.

## 8 Duty to inform employers of application of Part I

A person who has become entitled to a retirement pension shall—
(a) inform any LGPS employer with whom he proposes to accept a new employment that he is so entitled; and
(b) immediately he enters a new employment notify the Committee in writing that he is doing so.

### Part II: Combined Benefits

## 9 Election for application of Part II

(1) Subject to sub-paragraph (2) and paragraphs 10 and 14, where—
(a) a person has become entitled to a retirement pension (“the first pension”),
(b) after becoming so entitled he entered further employment which was or became local government employment, and
(c) he has ceased to hold the further employment and has become entitled in relation to it to a retirement pension (“the second pension”),
he may, by notice in writing to the Committee, given within three months after the date on which he became entitled to the second pension, elect that this Part is to apply to him.
(2) Sub-paragraph (1) does not apply if the first pension is a pension—
(a) to which the person became entitled under regulation D18, or
(b) which is reduced under regulation D13.
(3) In this Part “retirement pension” includes an annual pension under the former regulations and a retirement pension under the 1992 regulations.

## 10 New entitlement to single pension

Subject to paragraphs 11 to 13, a person to whom this Part applies is to be treated as having, on the date on which the second pension became or becomes payable—
(a) ceased to be entitled to the first pension and the second pension; and
(b) become instead entitled to payment of an annual retirement pension (“the annual pension”) and a lump sum payment (“the lump sum”) each calculated by reference to both his total period of membership in the further employment and the total period of membership taken into account in calculating the first pension.

## 11 

If in conjunction with the first pension the person was entitled to a retirement grant—
(a) in calculating the lump sum no account is to be taken of any additional period excluded in accordance with regulation D2(2)(ii) from the calculation of the retirement grant,
(b) if he has not received the grant before becoming entitled as mentioned in paragraph 10(b), he ceases to be entitled to it,
(c) if he has received the retirement grant—
(i) he is only entitled to payment of the excess, if any, of the lump sum over the retirement grant, and
(ii) if the retirement grant exceeds the lump sum, he is only entitled to the annual pension if, within three months after giving notice under paragraph 9, he pays an amount equal to the excess to the Committee.

## 12 

If—
(a) the first pension was, and
(b) the second pension would not have been,
subject to reduction under Part V of the 1981 regulations or regulation H2 the annual pension is subject to reduction by the same amount as the first pension.

## 13 

If part of the first pension was surrendered under regulation D14—
(a) the annual pension is to be treated as having been surrendered to the same extent, and
(b) any resulting pension becoming payable on the person’s death is to be paid by the Committee.

## 14 

In relation to a person who—
(a) before 1st April 1972—
(i) became entitled to an annual pension under the former regulations, and
(ii) again became a contributory employee, and
(b) has not since he again became a contributory employee had a disqualifying break in service,
this Part has effect as if references to the first retirement pension were references to that annual pension and references to a retirement grant were references to a retiring allowance under the former regulations.

### Part III: Separate Benefits

## 15 Application of Part III

(1) This Part applies to a person who—
(a) has become entitled to a retirement pension (a “previous pension”),
(b) after becoming so entitled entered further local government employment,
(c) has ceased to hold the further employment and has become entitled in relation to it to a retirement pension (an “additional pension”), and
(d) has not become entitled to the annual pension mentioned in Part II.
(2) In this Part “retirement pension” includes—
(a) a retirement pension under the 1992 regulations, and
(b) an annual pension under the former regulations.

## 16 Modifications to usual benefit rules

(1) If—
(a) on the person’s ceasing to hold an employment in relation to which he became entitled to a previous pension (a “previous employment”) regulation D7 applied, and
(b) paragraph 3 of Schedule 9 to the 1992 regulations applied,
regulation D7(2) does not apply on his ceasing to hold any further employment.
(2) If regulation D7 did not apply on the person’s ceasing to hold a previous employment, but does apply on his ceasing to hold a further employment, paragraph 2(1) of Schedule D3 applies with the substitution for paragraphs (a) and (b) of the words “6 243/365 years”.

## 17 Benefits on and after death

(1) Subject to sub-paragraph (2), if when the person dies regulation E3(2) applies, it applies with the omission of the words from “the greater of” to the end of paragraph (a).
(2) If the person who dies became entitled to a previous pension or to an additional pension—
(a) by virtue of regulation D9, in a case where there was no entitlement under any previous regulation of Part D,
(b) by virtue of regulation D11, or
(c) by virtue of regulation E2(1)(c) or (e) of the 1992 regulations,
then—
(i)if his previous and additional pension benefits equal or exceed his relevant previous or additional pensionable remuneration, there is no entitlement under Part E to a death grant in relation to the further employment, and
(ii)otherwise, the amount of that death grant (as calculated in accordance with that Part) is reduced by the amount, if any, by which it exceeds the difference between the amount of those benefits and that remuneration.
(3) For the purposes of sub-paragraph (2)—
(a) a person’s “previous and additional pension benefits” are the total of—
(i) every death grant payable in relation to any previous employment, calculated in accordance with Part E,
(ii) payments made in respect of every previous pension,
(iii) every retirement grant to which the person became entitled in conjunction with any previous pension,
(iv) any payments made in respect of the additional pension, and
(v) any retirement grant to which the person became entitled in conjunction with the additional pension,
including in each case any increase under the Pensions (Increase) Act (Northern Ireland) 1971, and
(b) a person’s “relevant previous or additional pensionable remuneration” is the greater of—
(i) the aggregate obtained by taking for each previous pension the amount of the pensionable remuneration by reference to which it was calculated and the amount by which that amount would have been increased if it had been the rate of an official pension (within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971) beginning on and payable from the day after the last day of the relevant previous employment, and
(ii) the amount of the pensionable remuneration by reference to which the additional pension was calculated.

### Part IV: Surviving Spouses' and Children’s Benefits

## 18 

(1) This paragraph applies where—
(a) a person was entitled to a retirement pension (other than one which was reduced under regulation D13),
(b) after becoming so entitled he entered further local government employment,
(c) he dies in the further employment, and
(d) if he had then ceased to be employed (otherwise than by reason of his death) he would have been entitled to give notice under paragraph 9.
(2) Where this paragraph applies—
(a) any benefits payable in respect of the person (except any surviving spouse’s or children’s short-term pension) are to be calculated, and
(b) any surrender of part of a retirement pension has effect,
as if immediately before his death he had become entitled to benefits under Part II or, if it is more favourable to the person entitled to receive the benefits in question, Part III.

## 19 

Where—
(a) a person was entitled to an annual pension under the former regulations or a retirement pension under the 1992 regulations or these regulations,
(b) after becoming so entitled he entered further local government employment,
(c) the pension was on that account reduced or suspended, and
(d) he dies in the further employment,
any benefits payable in respect of him (except any surviving spouse’s or children’s short-term pension) are to be calculated as if immediately before his death he had become entitled to benefits under Part III.

## 20 

Where—
(a) a surviving spouse is entitled to a spouse’s short-term pension under regulation F1,
(b) if the deceased had ceased to hold his employment on the date of his death (otherwise than by reason of death), he would have been entitled to a retirement pension under Part D (whether or not payable immediately), and
(c) the deceased’s local government employment was a new employment for the purposes of Part I,
then the annual rate of the short-term pension is a rate equal—
(i) if the retirement pension was not reduced under Part I, to the total of the deceased’s pensionable remuneration in the new employment and the annual rate of the retirement pension, or
(ii) if the retirement pension was so reduced, to the total of the deceased’s pensionable remuneration in the new employment and the annual rate, if any, at which the retirement pension was payable.

## 21 

(1) Where—
(a) a surviving spouse is entitled to a spouse’s long-term pension under regulation F2, and
(b) the deceased’s local government employment was a new employment for the purposes of Part I,
then the annual rate of the long-term pension is the greater of—
(i) the aggregate of—
(I) half the annual rate of the member’s retirement pension, and
(II) half the annual rate of the retirement pension to which the member would have been entitled in respect of the new employment if on the date of death the entitlement had arisen under regulation D7, and
(ii) half the annual rate of the retirement pension to which the member would have been entitled if—
(I) on the date of death the member had become entitled under that regulation, and
(II) notice had been given under paragraph 9.
(2) For the purposes of sub-paragraph (1)—
(a) any increase in the deceased’s retirement pension under regulation D2(2), and
(b) any reduction in that pension under regulation H2, or by virtue of a surrender under regulation D14,
shall be disregarded.

## Schedule F1: Elections as respects widowers' pensions etc.

## 1 

(1) A married woman who—
(a) was a member on 27th July 1989 and has since that date continuously been a member, and
(b) is entitled to count a period of membership before 1st April 1972,
may, subject to sub-paragraph (3), give notice in writing to the Committee of any additional period which she wishes to count for the purposes of calculating any widower’s long-term pension payable in respect of her.
(2) For the purposes of sub-paragraph (1), the reference to a woman having continuously been a member includes a reference to a woman who, having ceased to be a member—
(a) became or becomes a member again within one month of so ceasing, or
(b) became or becomes a member again within one month of returning to work in accordance with Article 111 of the Employment Rights (Northern Ireland) Order 1996 (which confers the right to return to work following pregnancy or confinement).
(3) The additional period of which notice may be given by a woman under sub-paragraph (1) shall not exceed the length of her period of membership which is not, or is not treated for the purposes of regulation F7(3) as being, membership after 31st March 1972.
(4) Notice given under sub-paragraph (1) shall be irrevocable, but, subject to the provisions of this paragraph, notice may be given on more than one occasion.

## 2 Elections under regulation E12 of the 1992 regulations

(1) Where any woman—
(a) duly elected under regulation E12(1)(b) or (2)(b) of the 1992 regulations (election by wife of dependant and permanently incapacitated husband), or
(b) was a person to whom regulation E12(1)(a) of those regulations (unmarried woman with potentially eligible child) applied immediately before she ceased to be a pensionable employee (within the meaning of those regulations),
then, subject to sub-paragraph (2), the provisions of Part D relating to the amount of the retirement pension and the retirement grant, Parts F and G and paragraph 3 of Schedule BI apply in relation to her as if she were a man, and where sub-paragraph (a) applies, as if the husband in relation to whom the election was made were a woman.
(2) Sub-paragraph (1) does not apply if—
(a) the woman has given notice under paragraph 1(1) that she wishes to count any of her membership before 1st April 1972 for the purposes of calculating a widower’s long-term pension, or
(b) if she ceases to be married to the husband in respect of whom the election under regulation E12(1) or (2)(b) of the 1992 regulations was made.

## 3 

Where a woman died before 6th April 1988, Part G only applies in respect of her if—
(a) she was a person to whom regulation E12(1)(a) of the 1992 regulations (unmarried woman with potentially eligible child) applied, or
(b) in respect of whom an election under regulation E12(1)(b) or (2)(b) of the 1992 regulations had effect immediately before her death.

## Schedule K1: Revival of rights for certain community scheme transferees

## 1 Persons to whom this Schedule applies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Persons who ceased local government employment on or after 1st March 1993

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 Interpretation of references to those claiming through a person

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Schedule K2: Mis-sold Pensions

## 1 Prescribed persons

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 

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## 4 

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### Part I: Constitution of the Committee

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### Part II: Powers of the Committee

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### Part III: Expenses And Allowances Payable By The Committee

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## Schedule L2: Contents of Financial Statements Audited by the Local Government Auditor

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## Schedule M1 Modification in special cases

In their application to members to whom regulation 50 of the 1981 regulations applied these regulations shall have effect subject to the modifications in the following paragraphs—
(1) regulation B2(4) shall have effect as if for the figure “65” there was substituted the figure “60”;
(2) regulation C2(1)(a) and (c) shall have effect as if for the words “60th birthday” there were substituted the words “55th birthday”;
(3) paragraph 8(1)(a)(ii) of Schedule C4 shall have effect as if for the words “60 years” there were substituted the words “55 years”.

## Schedule M2: Transitional and Transitory Provisions

### Part I: General Provisions

## 1 

In this Schedule “the revoked instruments” means the statutory instruments revoked by these regulations.

## 2 

(1) The substitution of these regulations for the revoked instruments does not affect the continuity of the law.
(2) Anything done or having effect as if done under or for the purposes of a provision of the revoked instruments has effect, if it could have been done under or for the purposes of the corresponding provision of these regulations, as if done under or for the purposes of that corresponding provision.
(3) Any reference, whether express or implied, in these regulations or any other instrument or document to a provision of these regulations shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the revoked instruments has effect, a reference to that corresponding provision.
(4) Any reference, whether express or implied, in any instrument or document to a provision of the revoked instruments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of these regulations.
(5) Any document made, served or issued on or after the commencement date which contains a reference to any of the revoked instruments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of these regulations.
(6) Where any provision of the revoked instruments (“the replacement provision”) re-enacted, with or without modification, a previous provision revoked by the revoked instruments (“the previous provision”), then, so far as is necessary to prevent the continuity of the law from being affected, any reference in these regulations to the replacement provision shall, so far as the context permits, be construed as including a reference to that previous provision.

## 3 

Where—
(a) these regulations revoke a provision (“the commencement provision”) relating to the coming into force of another provision (including a commencement provision deeming another provision to have had effect from a date earlier than that which would otherwise apply), and
(b) the effect of that other provision is reproduced in a corresponding provision of these regulations,
the revocation does not affect the operation of the commencement provision, in so far as it is not specifically reproduced in these regulations but remains capable of having effect, in relation to the corresponding provision of these regulations.

## 4 

(1) The revocation by these regulations of any provision previously revoked subject to savings does not affect the continued operation of those savings.
(2) The revocation by these regulations of a saving to which a previous revocation of a provision is subject does not affect the operation of the saving in so far as it is not specifically reproduced in these regulations but remains capable of having effect.
(3) The revocation by these regulations of a provision which has effect as respects another provision of the revoked instruments (being a provision which is not reproduced in these regulations but continues in effect by virtue of this Schedule or the Interpretation Act (Northern Ireland) 1954 does not affect its operation as respects that other provision.

## 5 

Where by virtue of Part II a reference in these regulations to anything has effect as respects any time before the commencement date as if it were a reference to another thing, then where any provision of the revoked instruments continues in effect (by virtue of this Schedule or otherwise) on and after that date, any reference in that provision to that other thing shall, so far as is necessary to give effect to it, have effect on and after that date with the appropriate modification.

### Part II: Specific Provisions

## 6 Membership

(1) References in these regulations to a member shall have effect as respects any time before the commencement date as references to a pensionable employee (and related expressions shall have effect accordingly).
(2) Nothing in these regulations affects the date of the commencement of the membership of any person who is a member immediately before the commencement date.
(3) Where immediately before the commencement date any person—
(a) is eligible to be and is a member of the Scheme, or
(b) has the right to make an election to join the Scheme,
by virtue of any provision of the 1992 regulations which is revoked by these regulations and is not re-enacted by them or is re-enacted with modifications, he shall notwithstanding the revocation or modification remain eligible to be a member, or as the case may be to make such an election, subject to the same terms and conditions as under that provision.
(4) Without prejudice to the previous provisions of this paragraph—
(a) no person who is a member of the Scheme immediately before the commencement date shall be ineligible for membership of the Scheme by virtue of anything in regulation B3 (definitions of whole-time, part-time and variable-time employment);
(b) notwithstanding the revocation of paragraph 3 of Part III of Schedule 2 to the 1992 regulations, any person to whom that paragraph applied immediately before the commencement date shall continue to be treated as there mentioned.

## 7 Existing reckonable service etc.

Without prejudice to any other provision in these regulations, any period which immediately before the commencement date counted as a period of reckonable service for any purpose of the Scheme (including any period which counted by virtue of regulation E25 or E27 of the 1992 regulations)—
(a) shall continue to be counted for that purpose as a period of membership of the same length as it then counted for that purpose,
(b) if it counted as service in whole-time employment or part-time employment, shall count as membership in whole-time employment or, as the case may be, membership in part-time employment, and
(c) if it counted as service before or after a particular date, shall count as membership before or, as the case may be, after that date.

## 8 War service

The revocation of Part F (war service) and regulation N4 (decisions by the Committee as to such service) of the 1992 regulations shall not affect—
(a) any right to which a person is or would apart from the revocation become entitled under or by virtue of that Part; or
(b) any decision made under that regulation or under regulation N8 (appeals) of those regulations as respects such a decision;
but, in so far as they continue to have effect by virtue of this paragraph, references in those provisions to reckonable service shall be taken, where appropriate, to be references to periods of membership.

## 9 Remuneration

(1) Nothing in these regulations shall affect the meaning of “remuneration” as respects the calculation of any benefit in respect of a person who has ceased to be a member of the Scheme before the commencement date.
(2) Where, apart from paragraph 7(b), a period of reckonable service in whole-time employment before the commencement date would count on and after that date as a period of membership in part-time employment, then for the purpose of calculating any benefit by reference to that period of service, paragraph 7 of Schedule D1 shall not apply (and accordingly the benefit shall be calculated, in so far as it relates to that period, by reference to pensionable remuneration which has not been increased by virtue of that paragraph).

## 10 Continuation of options under regulation S2 of the 1992 regulations

Nothing in these regulations shall affect the rights of any person who duly elected under regulation S2 of the 1992 regulations (application of those regulations to benefits in respect of former employments).

## 11 Resolutions

Where by virtue of any provision of these regulations which is not derived from a corresponding provision of the 1992 regulations, a resolution under these regulations is to make any particular provision or to be made in accordance with any procedure, then any corresponding resolution made under those regulations and continuing to have effect after the commencement date—
(a) shall be deemed to have complied with that procedure, and
(b) may be varied so as to make that particular provision.

## Schedule M3 Subordinate legislation revoked

Year and Number
Title
Extent of revocation
1992/547
Local Government (Superannuation) Regulations (Northern Ireland) 1992
The whole regulations, except Part L and Schedule 19 and the other provisions of the regulations in so far as they continue to be required for the purposes of Part L and Schedule 19
1991/492
Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 1991
All the Regulations
1998/337
Local Government Superannuation (Interchange) Regulations (Northern Ireland) 1998
All the Regulations
1998/41
Local Government (Superannuation and Compensation) (Institutions of Further Education) Regulations (Northern Ireland) 1998
Regulation 3 of Part II
1998/133
Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1998
All the Regulations
1999/218
Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1999
All the Regulations
2000/23
Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 2000
All the Regulations

## Schedule M4: Consequential Amendments

## 1 

In regulation L5 of the 1992 regulations for “regulation E2”, “regulation E19(4)” and “regulation E19(2)” substitute respectively “Part D of the Local Government Pension Scheme Regulations (Northern Ireland) 2000”, “paragraph 4(1) of Schedule D1 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000” and “regulation D1 of the Local Government Pension Scheme Regulations (Northern Ireland) 2000”.

## 2 

In the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997—
(a) in regulation 1(2)—
(i) in the definition of “admitted employee” for “Regulation B5(2)” substitute “regulation B6(15)”; and
(ii) in the definition of “the principal Regulations” for “the Local Government (Superannuation) Regulations (Northern Ireland) 1992” substitute “the Local Government Pension Scheme Regulations (Northern Ireland) 2000”.
(b) in regulation 2 for “Regulation B5(10)” substitute “regulation B6(3)” and for “Regulation B5” substitute “regulation B6”.

## Explanatory note

(This note is not part of the Regulations.)
These regulations retitle and consolidate, with amendments, the provisions of the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547), (“the 1992 regulations”) as amended.
Part L (injury allowances) of the 1992 regulations has not been reproduced in these regulations as the allowances are not payable by the Committee out of the pension fund. For the time being therefore that part is not revoked by these regulations.
The principal changes are as follows—
1 Regulation B2(1) reduces the minimum age of entry to the Scheme from 18 to 16 with effect from 1st October 1989.
2 Regulation B3(3)(b) defines a whole-time employee as an employee whose contractual number of hours is not less than the number of hours stipulated as whole-time in his contract of employment. There are saving provisions in Schedule M2 in respect of Scheme membership before the commencement date of these regulations (“the commencement date”).
3 Regulation B3(4)(ii) deals specifically with employees who work only those hours they are directed to work by their employers and whose contractual hours consequently vary in a non-cyclical fashion.
4 With the exception of casual employees and re-entrants who must apply to join from the commencement date, Scheme membership is automatic for all whole-time and part-time employees irrespective of the number of hours per week or weeks per year they are working unless they opt, in writing, not to join or subsequently opt out (regulation B9).
5 With retrospective effect from 1st April 1990 Scheme membership is automatic for all whole-time employees working at least 30 hours per week unless they opt, in writing, not to join or subsequently opt out (regulation B9(2)).
6 Any period of employment on or after the commencement date during which a Scheme member is absent from duty through illness or injury (whether or not contributions have been paid) counts as a period of Scheme membership (regulation B13(1)(b)).
7 Part-time Scheme members who work or have worked less than 15 hours per week are given the opportunity to pay contributions to count local government employment since 1st January 1993 as Scheme membership. Employers' contributions will also be payable by employers and former employers in respect of Scheme members who elect to pay such contributions (regulation C4).
8 From the commencement date the definition of “remuneration” includes any payment or benefit specified in an employee’s contract of employment as being a pensionable emolument (regulation C1).
9 With effect from 1st January 1993 regulation C6 implements, in respect of the local government pension scheme, the requirements of the Directive on the implementation of the principle of equal treatment for men and women in occupational social security schemes in relation to maternity leave (86/378/EEC, O.J. No. L225, 12.8.86, p. 40). The regulation provides for a female member on maternity absence to pay contributions on the rate of remuneration she is receiving during her absence (and to elect to pay contributions at the rate she was receiving at her last payment date) to count the period for which contributions have been paid as Scheme membership. (The EC Directive can be obtained from The Stationery Office Ltd, 16 Arthur Street, Belfast.)
10 With effect from 2nd May 1995 regulation C12 and paragraph 3(1) of Schedule C5, make provision for part-time employees to purchase part-time added years. However, part-timers currently buying whole-time added years will continue to do so unless they elect under regulation C12(5) to change their original election.
11 With effect from 2nd May 1995 the treatment of the enhancement of benefits on ill-health retirement for members with part-time Scheme membership is clarified. The additional period to be awarded is determined by reference to the actual length of the person’s Scheme membership and then proportionately reduced to its whole-time equivalent when calculating benefits. In the case of a person whose employment consists of a mixture of whole-time and part-time Scheme membership the additional period to be awarded is determined by reference to the formula in paragraph 4(3) of Schedule D3 unless a total of 13 years 121 days' actual whole-time Scheme membership has been completed, in which case the formula is not applied (regulation D7(2) and Schedule D3, paragraph 4(4)).
12 Regulations D9(2), D11(2)(e) and D16(3) provide, with effect from 2nd May 1995, that women retiring on or after age 60 with less than 25 years' total membership are not required to accept immediate payment of Scheme benefits although, like men, they may opt to do so. Also, from the same date male members will no longer be prevented from electing to receive their retirement benefits before state pension age if their reduced pension is less than their guaranteed minimum.
13 Regulation D16(5) removes an inequality whereby the pension of a man retiring at or after age 60 with less than 25 years' total membership, calculated in respect of membership from 17th May 1990, is subject to an actuarial reduction of up to 33% whereas that of a woman is not. A woman’s pension in respect of Scheme membership commencing on or after 6th April 1978 during which she has been contracted-out of the State Earnings Related Pension Scheme has been protected as a consequence of a requirement of the Social Security Pensions (Northern Ireland) Order 1975. The new regulation provides that a man’s pension will enjoy the same protection as that of a woman in respect of his Scheme membership from and including 17th May 1990. The amendment also provides that the protection for both men and women lasted only in respect of membership to 30th April 1995.
14 Regulation E1 increases the death grant payable on death in service on or after 2nd May 1995 to two times rather than one times pensionable remuneration.
15 As from the commencement date the Committee will have absolute discretion to decide who should receive a death grant (regulation E8).
16 Spouses' pensions will no longer cease to be payable following remarriage or cohabitation on or after the commencement date (regulations F1 to F5).
17 With effect from the commencement date the spouse of a female member who retires or dies in service will have the automatic right to a widower’s pension in respect of his wife’s Scheme membership after 31st March 1972 (regulation F7). A member with Scheme membership before 1st April 1972 may elect to include part or all of that membership (Schedule F1) in the calculation of the widower’s pension but her lump sum retirement grant will normally be paid at a reduced rate in respect of any period so included (Schedule D2, paragraph 3). This reduction can be avoided or, if appropriate, the period included, by the payment of extra contributions to the Scheme.
18 With effect from 6th April 1988 the widower of a female member who dies after 5th April 1988 and before the commencement date is entitled to a pension based on her service after that date (regulation F11).
19 Regulation G3(3) provides that children’s long-term pensions are comparable where no spouse’s long-term pension is payable irrespective of who is caring for the children.
20 With effect from 6th April 1988, regulation G8(3) provides that pensions are payable for eligible children of female members. Also, from that date there is no longer a requirement that Scheme members must have completed a minimum period of total membership before their children are eligible for a pension.
21 With effect from 6th April 1988 regulation G9 makes provision for minimum amounts of children’s long-term pensions to be awarded.
22 Regulation H1 provides for the addition of interest on the late payment of benefits and returns of contributions.
23 With effect from 2nd May 1995, regulation H6 provides for a member’s pension, other than his guaranteed minimum, to be commuted on retirement and paid to him as a lump sum when the member is in exceptionally serious ill-health. The Committee must be satisfied by medical advice that the expectation of life at retirement is less than one year. Commutation does not affect any spouse’s or children’s pensions payable after the death of the retired member.
24 From the commencement date, the Committee can, only award ill-health retirement benefits, or the early payment of preserved benefits on ill-health grounds, when a certificate, confirming that the person will be permanently incapable until, at the earliest, age 65, is provided by an independent registered medical practitioner qualified in occupational health medicine (regulation J1).
25 To comply with Article 50 of the Pensions (Northern Ireland) Order 1995 regulations J5 to J10 introduce arrangements for the resolution of disputes between a prospective member, member, deferred pensioner, pensioner, spouse or dependant on the one hand and the Committee on the other. A matter involving a disagreement relating to the Scheme must first be referred by the complainant to a person appointed by the Committee to review the first decision. If the complainant is dissatisfied with his decision, he may apply to the Committee for the decision to be reconsidered.
26 Effective from 9th April 1997, regulation K17 makes provision in respect of members who were eligible to be Scheme members previously but who instead paid contributions to a personal pension plan as a result of which they have suffered loss, and the contravention is actionable under section 62 of the Financial Services Act 1986.
Schedule C4 reflects overriding legislation introduced by the Finance (No 2) Act 1987 and the Finance Act 1989 and identifies different categories of members depending upon whether the individual joined, or is deemed to have joined, the Scheme before 17th March 1987, on or after 17th March 1987 and before 1st June 1989, or on or after 1st June 1989 or has elected to be treated as having joined the Scheme on that date and clarifies—
(a) that the limit on an employee’s contributions under the Scheme, other than additional voluntary contributions, is linked to remuneration as defined in the regulations and not to the employee’s taxable earnings,
(b) that irrespective of age the maximum Scheme membership is limited to 40 years for the purposes of the calculation of benefits for members who joined or have elected to be treated as having joined the Scheme on or after 1st June 1989,
(c) that pensionable remuneration is limited to £100,000 for the purposes of calculating the retirement grant in the case of a person who joined the Scheme on or after 17th March 1987 and before 1st June 1989,
(d) that pensionable remuneration for the purposes of determining the contributions payable by, and the calculation of benefits payable to or in respect of members who joined the Scheme on or after 1st June 1989, cannot exceed the “permitted maximum” under the Finance Act 1989.
Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. These regulations are to a certain extent retrospective, however, no one will be adversely affected by the retrospective provisions.

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Source: https://www.legislation.gov.uk/nisr/2000/177 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.