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Local Government Pension Scheme Regulations (Northern Ireland) 2000

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Calculation of period of membership allowed under regulation K15(1)(a): non-club schemes

K16.—(1) Subject to regulation K18—

(a)the period mentioned in regulation K15(1)(a) shall be calculated in a manner consistent with the methods adopted and assumptions made by the Committee in determining the amount of transfer values to be paid to occupational pension schemes (other than club schemes) under regulations K5, K7 and K8; and

(b)due allowance shall be given for the expected increase in the pensionable remuneration of a local government employee between—

(i)the appropriate date, and

(ii)the NRD of the person in respect of whom the transfer value was paid.

(2) In paragraph (1)(b)(i) “the appropriate date” means—

(a)the date on which the person in respect of whom the transfer value is paid became a member, or

(b)if more than twelve months later, the date on which the transfer value is received.

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