# The Superannuation (Public Offices) Rules 1967, Article 4: Apportionment of cost of award


(1) The cost of any retiring award made to an officer under the last preceding Rule shall be apportioned between the superannuation schemes applicable to the several similar public offices in which he has been employed and for the purpose of such apportionment a calculation shall be made, in accordance with the provisions of this Rule, of the award (hereafter in this Rule referred to as a “hypothetical award”) which would have been made to the officer if he had retired on the ground of ill-health at the date when he ceased to be employed in each such similar public office except the last, such calculation being based on his aggregate service in similar public offices up to that date and the emoluments which he received at that date.
(2) The officer's service shall be reckoned as nearly as may be in accordance with the provisions of the Superannuation Act 1965, but otherwise a hypothetical award shall, subject to the provisions of this Rule, be calculated in accordance with the rules in force at the date of the officer's final retirement of the superannuation scheme applicable to the public office from which he is assumed to have retired.
(3) Where the officer was serving in a non-pensionable capacity in one public office at the date when he ceased to be employed in it, and he subsequently served in a pensionable capacity in another public office, and the whole or part of his non-pensionable service falls to be treated as part of his aggregate service for the purpose of the grant of a pension under the last preceding Rule, the hypothetical award in respect of the first public office shall be calculated as if he had been rendering pensionable service in that public office at the date when he ceased to be employed in it.
(4) If the number of years of an officer's aggregate service in public offices qualifies him for a pension as distinguished from a gratuity under the rules of the superannuation scheme applicable to the last similar public office in which he was employed, then the pension shall be apportioned between the superannuation schemes applicable to the several similar public offices in which he was employed as though the period served in each such public office had qualified him for a pension as distinguished from a gratuity.
(5) The amount to be contributed by each of the superannuation schemes applicable to the similar public offices in which the officer has been employed shall be as follows:—
(a) in the case of the first such public office, the amount of the hypothetical award calculated in relation to the date on which he ceased to be employed in that public office;
(b) in the case of any subsequent similar public office, except the last, the difference between the hypothetical award calculated in relation to the date on which he ceased to be employed in that public office and the hypothetical award calculated in relation to the date on which he ceased to be employed in the last preceding similar public office; and
(c) in the case of the last similar public office, the difference between the total award and the hypothetical award calculated in relation to the date on which he ceased to be employed in the last preceding similar public office.
(6) The amount to be contributed by each of the superannuation schemes applicable to the similar public offices in which the officer has been employed except the last shall be payable by the authority administering each of such superannuation schemes to the authority administering the superannuation scheme applicable to the last similar public office, and the total award shall be payable to the officer by the authority administering the superannuation scheme applicable to the last similar public office in which he was employed.

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Source: https://www.legislation.gov.uk/uksi/1967/364/article/4 (the official version)
Page: https://openlegislation.uk/superannuation-public-offices-rules-1967/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.