Regulation 52 Compensatory grant

In each financial year a member of a police force who, during the preceding financial year, has paid income tax for any year attributable to the inclusion of a rent allowance or compensatory grant in his emoluments in respect of service as a member of that force shall be paid a compensatory grant.

The amount of the compensatory grant made to a member of a police force in any year shall be the amount by which the income tax in fact deducted from his emoluments in respect of service as a member of that force during the preceding year, according to the tax tables prepared or prescribed by the Commissioners of Inland Revenue, is increased by the inclusion in such emoluments of a rent allowance or any compensatory grant.

The compensatory grant may, except in the circumstances described in paragraph (4), be paid by such instalments throughout the year in which it is payable as the police authority may determine.

Where in the course of a financial year, a member of a police force leaves the force or dies whilst serving therein, he or his personal representative, as the case may be, shall be paid the whole of the compensatory grant due to the member during that year and, in addition, shall be paid a further compensatory grant determined in accordance with paragraph (5) by reference to the compensatory grant (hereafter referred to as the notional grant) which, had he not left the force or died, would have been due to him in a subsequent year by reason of income tax deducted from his emoluments, while in fact a member of the police force.

A further compensatory grant shall be of the amount which the member or his personal representative, as the case may be, satisfies the police authority is equal, after deduction of income tax payable by him and attributable thereto, to the amount of the notional grant; and, for the purposes hereof, the attributable income tax shall be the tax which would not have been payable but for the inclusion of the further compensatory grant in the member’s income except that, where the member’s total income in the financial year in question exceeds his emoluments as a member of a police force during the period of 12 months preceding his retirement or death, the attributable tax shall be calculated as if it was not payable at a rate in excess of the basic rate save in so far as it would have been so payable had the member’s total income in that financial year equalled his emoluments as a member of a police force in that period of 12 months.

For the purposes of the preceding provisions of this regulation—