{
  "url": "https://openlegislation.uk/police-pensions-amendment-regulations-1990/regulation-3",
  "json_url": "https://openlegislation.uk/police-pensions-amendment-regulations-1990/regulation-3.json",
  "legislation": "uksi/1990/805",
  "legislation_title": "The Police Pensions (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/police-pensions-amendment-regulations-1990",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Transfer values",
  "text": "(1) Part F of and Schedule F to the principal Regulations (pensionable service and transfer values) shall be amended in accordance with the following provisions of this regulation.\n(2) In regulation F6–\n(a) after paragraph (1) there shall be inserted the following paragraph:\n“(1A) The reference in paragraph (1)(a) to service or employment by reason of which a person was subject to superannuation arrangements includes a reference to any occupation with respect to which he has accrued rights to benefits under a personal pension scheme or any other superannuation arrangement, other than rights to benefits arising out of a free-standing additional voluntary contributions scheme; and references in this regulation to “former service” and “former superannuation arrangements” shall be construed accordingly.”;\n(b) at the end of paragraph (4) there shall be inserted the following provision:\n“Provided that, in the case of a regular policeman in respect of whom such a transfer value as is mentioned in paragraph (1)(c) was received on or after 6th April 1988, the period shall be calculated in accordance with Section 2 of Part IV of Schedule F.”, and\n(c) for paragraph (5)(b)(ii) there shall be substituted the following provision:\n“(ii) the transfer value mentioned in paragraph (1)(c), were it to be paid, is at least as great as the product of–\n(A) the annual amount of the pension to which he would, if that transfer value were paid, be entitled under regulation J1, and\n(B) the factor specified in column 2 of the following table opposite his age, as set out in column 1 of that table, as at the date when the police authority is requested to accept that transfer value:\nAge\nAppropriate Factor\n29 or under\n8\n30 to 39\n9\n40 to 49\n10\n50 or over\n12\n”.\n(3) In regulation F9–\n(a) after paragraph (2)(a)(ii) there shall be inserted the following paragraph:\n“(iii) is payable under regulation F10, or”;\n(b) in paragraph (3), there shall be inserted, at the beginning, the words “subject to paragraph (3A)”;\n(c) after paragraph (3) there shall be inserted the following paragraph:\n“(3A) In respect of service as a regular policeman on or after 6th April 1988, a transfer value payable under paragraph (3) shall be calculated in accordance with Section 1 of Part IV of Schedule F and paragraph (5) of regulation F10 shall have effect as if it were payable under that regulation.”, and\n(d) in paragraph (5), the words from “has–(a)” to “and (b)” shall be omitted.\n(4) After regulation F9 there shall be inserted the following regulation:\n“Transfer values payable following cessation of contributions\nF10 (1) Subject to paragraphs (6) and (7), this regulation shall apply to a regular policeman who, not less than 12 months before attaining the age of 60 years or, if later, the age at which he may be required to retire under regulation A18(1) (compulsory retirement on account of age)–\n(a) ceases or ceased on or after 1st January 1986 to serve as a regular policeman, or\n(b) makes or has made an election under regulation G4(1) (election not to pay pension contributions),\nand who, in either case, satisfies the conditions specified in paragraph (2).\n(2) The conditions mentioned in paragraph (1) are–\n(a) that he subsequently becomes subject to new superannuation arrange ments;\n(b) that, unless those new superannuation arrangements constitute an occupa tional pension scheme or personal pension scheme, he is entitled to reckon at least 2 years' pensionable service;\n(c) that he is not entitled to a pension under Part B or, if so entitled, has neither received any payment in respect thereof nor given any notice of commutation relating thereto which has become effective;\n(d) that he has not received any award by way of repayment of his aggregate pension contributions or a gratuity, and\n(e) that he has, on or before the date falling–\n(i) 12 months before he attains the age of 60 years,\n(ii) 12 months before he attains the age at which he may be required to retire under regulation A18(1), or\n(iii) 6 months after he ceased to serve as a regular policeman or, as the case may be, made an election under regulation G4(1),\nwhichever is the latest, or within such longer period as the police authority may allow in the circumstances of the particular case, given written notice to the police authority of his desire that this regulation should apply in his case:\nProvided that in the case of a regular policeman who is becoming subject to new superannuation arrangements such as are specified in paragraph (3)(a), (b) or (e) of regulation F9, sub-paragraph (iii) shall have effect as if for “6 months” there were substituted “12 months”.\n(3) A regular policeman who has given notice in accordance with paragraph (2)(e) may, without prejudice to the giving of another such notice, withdraw that notice by giving written notice to that effect to the police authority under this paragraph:\nProvided that notice under this paragraph shall be of no effect if it is given at a time when the police authority have already entered into an agreement with a third party to pay a transfer value under paragraph (4) in respect of him.\n(4) Subject to paragraph (5), where this regulation applies the police authority shall, within 12 months of receipt of notice given in accordance with paragraph (2)(e) or, if earlier, the date on which the regular policeman concerned attains the age of 60 years, pay a transfer value calculated in accordance with Section 1 of Part IV of Schedule F to the authority or person empowered to receive such payments for the purposes of the new superannuation arrangements to which the regular policeman becomes subject:\nProvided that if disciplinary proceedings or proceedings before a court have been commenced against the regular policeman concerned within 12 months of the date on which contributions under regulation G2(1) ceased to be payable in respect of him and it appears to the police authority that the proceedings may lead to the forfeiture of any pension, entitlement to which arises as a result of the payment of such contributions, the period within which payment under this paragraph is to be made shall be–\n(a) that specified in the foregoing provisions of this paragraph, or\n(b) 3 months from the conclusion of those proceedings (including any proceedings on appeal),\nwhichever ends later.\n(5) Where the new superannuation arrangements to which the regular policeman concerned is becoming subject are not such as are specified in paragraph (3)(a), (b) or (e) of regulation F9, the transfer value payable under this regulation shall be–\n(a) in the event of a failure, without reasonable excuse, on the part of the police authority to make payment within 6 months of the expiration of the period specified in paragraph (4), the greater of the following amounts:\n(i) the sum of the amount calculated in accordance with Part IV of Schedule F and the interest on that amount at the judgment of debt rate, and\n(ii) the amount calculated in accordance with the said Part IV as at the date on which payment is in fact made; and\n(b) in the event that a transfer value in respect of him has been paid to the police authority under regulation F8, the greater of the following amounts:\n(i) the amount calculated in accordance with Part IV of Schedule F, and\n(ii) the sum of the transfer value paid under regulation F8 and any contributions paid in respect of him to the police authority under regulation G2(1).\n(6) In the case of a regular policeman who has received such an award as is mentioned in paragraph (2)(d) but has, within 6 months of becoming subject to new superannuation arrangements, or within such longer period as the police authority may allow in the circumstances of his case, paid to that authority an amount equal to that of the said award, paragraph (2) shall have effect as if sub-paragraph (d) were omitted:\nProvided that, in the case of a regular policeman who is becoming subject to new superannuation arrangements such as are specified in paragraph (3)(a), (b) or (e) of regulation F9, this paragraph shall have effect as if for “6 months” there were substituted “12 months”.\n(7) In the case of a regular policeman who has made an election under regulation G4(1) and whose service as such last commenced at least 2 years before 6th April 1988, his reckonable service for the purposes of the pension benefits, the capitalised value of which is payable under paragraph (4), shall be deemed to have commenced on that date.\n(8) In this regulation and elsewhere in this Part–\n“occupational pension scheme” and“personal pension scheme” have the same meanings as in the Social Security Act 1986, and\n“police authority” in relation to a regular policeman means the police authority of his force or, in the case of a former regular policeman, of the force of which he was a member immediately before he ceased to serve.”.\n(5) After Part III of Schedule F there shall be inserted the following provisions:\n“PART IV\nCALCULATION OF TRANSFER VALUES AND RECKONABLE SERVICE BY REFERENCE TO ACCRUED RIGHTS\nSection 1—Calculation of transfer values\n1 Subject to paragraphs 2 and 3, a transfer value payable in respect of a regular policeman by a police authority under regulation F9 or F10 which is to be calculated in accordance with this Section shall be an amount equal to the capitalised value of his accrued rights and any associated rights under the Pensions (Increase) Acts, less the amount of any state scheme premium under Part III of the Social Security Pensions Act 1975 which the police authority has paid and not recovered included in the valuation of those rights.\n2 Where the police authority responsible for payment of a transfer value such as is mentioned in paragraph 1 has determined that any pension payable to or in respect of the regular policeman concerned shall be forfeited, in whole or in part, under regulation K5, the transfer value shall be reduced by an amount equal to the capitalised value of that pension, or of that part of the pension which is so forfeited, as the case may be.\n3 Where the new superannuation arrangements to which the regular policeman concerned is becoming subject are not a contracted-out scheme and–\n(a) the authority or person empowered to receive payments for the purposes of those arrangements is willing or able to have transferred to them only the liability for the regular policeman’s accrued rights other than his and his widow’s or widower’s rights to guaranteed minimum pensions, and\n(b) the regular policeman concerned does not require the police authority to use that portion of his transfer value which represents those guaranteed minimum pensions in one of the ways specified in paragraph 13(2)(a) to (c) of Schedule 1A to the Social Security Pensions Act 1975,\nthe transfer value payable in respect of him shall be reduced by an amount sufficient to enable the police authority’s liability in respect of the regular policeman’s and his widow’s or widower’s guaranteed minimum pensions to be met.\n4 In this Section–\n“accrued rights” means the rights which have accrued in respect of a regular policeman at the material date to any award payable under these Regulations, excluding any rights which have, at any time before that date, been taken into account in calculating a transfer value payable in respect of him;\n“capitalised value” means actuarial value at the material date as determined by the police authority in a manner notified to them by the Government Actuary as consistent with the requirements of paragraph 14 of Schedule 1A to the Social Security Pensions Act 1975;\n“material date” means the later of–\n(a) the date on which the regular policeman concerned ceased to serve as such or made an election under regulation G4(1), as the case may be, and\n(b) the date on which he gave notice to the police authority in accordance with regulation F10(2)(e) which has not been withdrawn.\nSection 2—Calculation of reckonable service\n1 The period of pensionable service reckonable by a regular policeman under regulation F6 by virtue of the receipt of a transfer value by the police authority on or after 6th April 1988 shall be calculated–\n(a) where his former superannuation arrangements are of a kind mentioned in paragraph 1(2) of Section 2 of Part II and the police authority are satisfied that the transfer value–\n(i) represents all his accrued rights to awards under those arrangements,\n(ii) was calculated in like manner as under some such superannuation arrangements as aforesaid, and\n(iii) is one which he has, within 12 months of his last becoming a regular policeman, requested the police authority to accept under regulation F6,\nin accordance with paragraph 2, and\n(b) in any other case, in accordance with paragraph 3.\n2 For the purposes of paragraph 1(a) the period of pensionable service reckonable by the regular policeman shall be equal to the period of service as a regular policeman which if used to calculate a transfer value payable on such a policeman becoming subject to superannuation arrangements of a kind mentioned in paragraph 1(2) of Section 2 of Part II would produce an amount equal to the transfer value received in respect of him by the police authority under regulation F6; and in making the calculation regard shall be had to his age, rate of pensionable pay, marital status and, in addition, to any other factor notified to the police authority by the authority or person empowered to make payments under his former superannuation arrangements as having been taken into account in determining the amount of that transfer value.\n3 For the purposes of paragraph 1(b) the period of pensionable service reckonable by the regular policeman shall be calculated in a manner consistent with the manner in which a transfer value would be calculated which was payable by a police authority to the authority or person empowered to receive such payments for the purposes of superannuation arrangements other than of a kind mentioned in paragraph 1(2) of Section 2 of Part II, due allowance being given for the expected increase in pensionable pay of a regular policeman of the same age as the regular policeman concerned between the date on which he ceased his former service and the material date.\n4 In paragraph 3, “the material date” means the later of–\n(a) the date on which the regular policeman concerned last became a regular policeman, and\n(b) the date on which a transfer value was paid in respect of him under regulation F6(1)(c).”.\n(6) In the case of a regular policeman who ceased to serve as such on or after 1st January 1986 but before 6th April 1988 and was, on so ceasing, entitled to reckon at least 5 years' pensionable service, there shall be payable by the police authority of the force in which he ceased to serve–\n(a) if he is a person to whom regulation F9 of the principal Regulations applies, a transfer value under that regulation, or\n(b) if he is a person to whom regulation F10 of the principal Regulations, as amended by paragraph (3), applies, a transfer value under that regulation,\nwhichever is the greater; and where the transfer value payable is that referred to in sub-paragraph (b) of this paragraph, the date of his ceasing to serve shall be deemed, for the purposes of the said regulation F10, to be 6th April 1988.\n(7) In the case of a regular policeman who ceases or ceased to serve as such on or after 6th April 1988 and is entitled to reckon pensionable service as such before that date, there shall be payable by the police authority of the force in which he ceased to serve–\n(a) in respect of that service, the greater of–\n(i) any transfer value payable under regulation F10 of the principal Regulations, as amended by paragraph (3), and\n(ii) any transfer value payable under regulation F9 of the principal Regulations, and\n(b) in respect of any pensionable service as a regular policeman after that date which he is entitled to reckon and which, when aggregated with his pensionable service as such before that date, does not exceed 30 years, any transfer value payable under regulation F10 of the principal Regulations, as amended by paragraph (3).\n(8) Regulation F10 of the principal Regulations, as amended by paragraph (3), shall not have effect in relation to a regular policeman who ceased to serve as such before 6th April 1988 unless he was, on so ceasing, entitled to reckon at least 5 years' pensionable service as such.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 50."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1975 c. 60."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Schedule 1A was inserted by paragraph 3 of Schedule 1 to the Social Security Act 1985 (c. 53) and amended by paragraphs 29 and 30 of Schedule 10 to the Social Security Act 1986."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1991/1517",
      "affecting_title": "The Police Pensions (Amendment) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/805/regulation/3",
    "retrieved_at": "2026-10-29T15:21:59.592245+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}