Regulation 12 Treatment on transfer from certain other public service pension schemes

In paragraph (2) of regulation EA1^f1(which defines various terms) after “in paragraph (3)” insert “or the condition in paragraph (3A)”.

After paragraph (3) of that regulation insert—

“(3A)

The condition is that—

(a)

the person enters pensionable employment on or after 1st January 2007;

(b)

the person enters pensionable employment by virtue of a transfer of undertakings or by virtue of arrangements equivalent to a transfer of undertakings; and

(c)

immediately before entering pensionable employment the person was—

(i)

in employment pensionable under a public service pension scheme, and

(ii)

entitled under the rules of that scheme to receive benefits on retirement from such employment before or on attaining the age of 60 years.

(3B)

In paragraph (3A)—

(a)

“public service pension scheme” has the same meaning as in section 1 of the 1993 Act^f2 except that it does not include an occupational pension scheme established under section 7 of the Superannuation Act 1972; and

(b)

the reference to arrangements equivalent to a transfer of undertakings is to arrangements—

(i)

which do not constitute a transfer of undertakings, but

(ii)

under which the parties to the arrangements have agreed that the rights of the persons whose employments are being transferred should as far as practicable be treated in the same way as they would have been under a transfer of undertakings.

(3C)

For the purposes of paragraph (3A)(c)(ii) a person is not to be treated as being entitled under the rules of a pension scheme to receive benefits before or on attaining the age of 60 years, where such entitlement arises by virtue of any scheme rule making special provision—

(a)

as to early retirement on grounds of ill health, redundancy or otherwise, or

(b)

for benefits to be reduced for early payment.”.