Regulation 149 Enhancement of child pensionI1

where—

• R is—

  1. (i)

     37.5%, if a surviving adult pension is payable;

  2. (ii)

     50%, if a surviving adult pension is not payable or has ceased to be payable;

• S is the sum of the following amounts—

  1. (i)

     the amount of D’s accrued earned pension as at the date of D’s death; and

  2. (ii)

     the amount found by multiplying half D’s prospective service (in years and fractions of a year) by 1/57th of D’s annual rate of pensionable earnings as at the date of D’s death;

• EC is—

  1. (i)

     2, if a child pension is payable to no more than 2 eligible children; or

  2. (ii)

     the number of eligible children, if a child pension is payable to more than 2 eligible children; and

• “D’s prospective service” means the period (in years and fractions of a year) beginning with the day after the date of D’s death and ending on the day on which D would have reached prospective normal pension age.