Regulation J12 National Insurance modification
The retirement pension of a person to whom regulation J9 applies shall be reduced in accordance with paragraph (2) where—
he became employed in his local government employment before 1st April 1980, and
on becoming employed in his local government employment he did not enjoy unmodified status for the purposes of Part F of the 1974 Regulations, and
his retirement pension is calculated by reference to reckonable service which includes the period which he is entitled to reckon under regulation J9(1)(a).
Regulation F7 of the 1974 Regulations shall be taken to have applied in relation to the period which he is entitled to reckon under regulation 19(1)(a) as if—
during that period he had been a person within Case B of Part F of the 1974 Regulations, and
that period were service after 31st August 1947.
Where a person to whom paragraph (1)(a) applies was in his non-local government employment subject to a statutory scheme under which he was subject to a reduction of pension in connection with graduated retirement benefit under section 36 of the Insurance Act, any retirement pension payable to him at the termination of his local government employment shall be reduced by the amount by which his pension under that scheme would have been reduced in connection as aforesaid.
The reduction shall take effect on the date when a retirement pension becomes payable unless the person has not then reached pensionable age within the meaning of the Social Security Act 1975, in which case the reduction shall take effect on the date on which he reaches that age.