Schedule 1 Glossary of Expressions

An additional period which a person has become entitled to reckon as reckonable service by virtue of—

1. (a)

   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, have subsequently become reckonable under or by virtue of any enactment by a pensionable employee in relation to any such non-local government employment as is mentioned in regulation 69 of those regulations; or

2. (b)

   regulation D6(2).

A body—

1. (a)

   any of whose employees are admitted under regulation B5 to participate in the benefits of the fund;

2. (b)

   designated under the Act of 1950;

3. (c)

   in respect of any of whose employees an agreement was made under, or continued in force by, regulation 13 of the 1981 regulations.

A non-local government scheme—

1. (a)

   the fund of which is wholly approved under section 208 of the Income and Corporation Taxes Act 1970^f14; or

2. (b)

   which is approved under section 222 of that Act or under Chapter I of Part XIV of the Act of 1988; or

3. (c)

   which is approved by the Commissioners of Inland Revenue for the purposes of these regulations.

A person who—

1. (a)

   has not attained the age of 17 years; or

2. (b)

   has attained the age of 17 years and has since been receiving full-time education or undergoing a full-time course of training, of not less than 2 years duration for a trade, profession or calling, either—

   1. (i)

      continuously; or

   2. (ii)

      except during a period which the Committee, being satisfied that his education or training ought not to be regarded as completed, have in their discretion decided to disregard; or

3. (c)

   has attained the age of 17 years and is incapacitated by reason of ill-health or infirmity of mind or body which aroseeither—

   1. (i)

      before he attained that age; or

   2. (ii)

      while receiving such full-time education or training; or

   3. (iii)

      during a period which the Committee have under paragraph (b)(ii) decided to disregard.

A child is an eligible child of a person who has died after becoming entitled to a retirement pension if he is—

1. (a)

   a legitimate child of a marriage of that person which took place before the date on which he became entitled to the retirement pension, and was born within 12 months after that date; or

2. (b)

   a child adopted by the person before he became entitled to the retirement pension; or

3. (c)

   a child wholly or mainly dependent on the person both before he became entitled to the retirement pension and at the time of his death who is—

   1. (i)

      the person’s step-child or illegitimate child; or

   2. (ii)

      an adopted child of a woman who married the person before he became entitled to the retirement pension; or

   3. (iii)

      a child accepted by the person as a member of the family.

A child is an eligible child of a person who has died in an employment in which he was a pensionable employee if he is—

1. (a)

   a legitimate or adopted child of that person; or

2. (b)

   a child wholly or mainly dependent on the person at the time of his death who is—

   1. (i)

      the person’s step-child or illegitimate child; or

   2. (ii)

      an adopted child of a woman who has been married to the person; or

   3. (iii)

      a child accepted by the person as a member of the family.

A person who was employed by a local authority immediately before 1st April 1950 in one or more than one office pensionable under—

1. (a)

   any of the enactments set out in the first column of the second Schedule to the Act of 1950; or

2. (b)

   any such enactment as extended or applied by any of the enactments set out in the second column of the said Schedule; or

3. (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^f15, who before being appointed such an officer was an officer of a fire authority constituted under the Fire Services Act (Northern Ireland) 1947^f16.

Means a person—

1. (a)

   who is authorised under the Financial Services Act 1986^f23 and entitled by virtue of that authorisation to manage the assets of occupational pension schemes; or

2. (b)

   who—

   1. (i)

      does not transact investment business (within the meaning of that Act) from a permanent place of business maintained by him in the United Kingdom and whose head office is situated in a member State other than the United Kingdom;

   2. (ii)

      is recognised by the law of that member State as a national of that or another member State; and

   3. (iii)

      is for the time being authorised under that law to engage in one or more of the activities falling within Part II of Schedule 1 to that Act, and is not precluded by that law from managing the assets of occupational pension schemes or assets belonging to another person,

   and who is reasonably believed by the Committee to be suitably qualified by his ability in and practical experience of financial matters to make investment decisions on their behalf, but who is not an employee of that authority.

A superannuation scheme or other arrangements for superannuation, other than—

1. (a)

   the superannuation scheme provided in regulations made under the Act of 1950; and

2. (b)

   the superannuation scheme provided in regulations for the time being in force under Article 9 of the Order.

Benefits to which a person—

1. (a)

   was entitled immediately before 1st March 1993, by virtue of regulation 19 of the 1981 regulations; or

2. (b)

   has become entitled by virtue of regulation E2(1)(c),

and which have not become payable.

Except to the extent that any notional remuneration has been agreed under regulation G5, the expression means all the salary, wages, fees and other payments paid or made to a pensionable employee as such for his own use and includes the money value of any apartments, rations or other allowances in kind appertaining to his employment.

The expression does not include—

1. (a)

   payments for work of a casual or non-recurring nature;

2. (b)

   payments for non-contractual overtime;

3. (c)

   any allowance paid to him to cover the cost of providing office or laboratory accommodation or clerical or other assistance;

4. (d)

   any travelling or subsistence allowance or other moneys to be spent, or to cover expenses incurred by him, for the purposes of his employment;

5. (e)

   any payment made to him on his ceasing to hold his employment in consideration of loss of holidays; or

6. (f)

   any payment accepted by him in lieu of notice to terminate his contract of employment.