# The National Health Service Pension Scheme Regulations 2015, Paragraph 20: Pension accounts for active or deferred members who become pensioner members


(1) When an active member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—
(a) the active member's account and any additional pension account must be closed; and
(b) a pension account for the pensioner member must be established (“the pensioner member's account”).
(2) When a deferred member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—
(a) the deferred member's account and any additional pension account must be closed; and
(b) a pension account for the pensioner member must be established (“the pensioner member's account”).
(3) The pensioner member's account must specify—
(a) the amount of full retirement earned pension payable to the member, and for that amount—
(i) the actuarial reduction (if any);
(ii) the late payment actuarial increase (if any); and
(iii) the conversion amount (if any);
(b) the amount of full retirement additional pension payable to the member, and for that amount—
(i) the actuarial reduction (if any);
(ii) the late payment actuarial increase (if any); and
(iii) the conversion amount (if any); and
(c) the amount of an allocation pursuant to an election by the member under regulation 51.

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Source: https://www.legislation.gov.uk/uksi/2015/94/schedule/9/paragraph/20 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-9/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.