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The National Health Service Pension Scheme (Scotland) Regulations 2015

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Calculation of amount of early pension

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6.—(1) The annual rate of early retirement pension payable to the member (M) is found by—

(a)taking the amount of full retirement earned pension specified in M’s pensioner member’s account;

(b)applying the actuarial adjustment (if any) specified in that account in relation to that amount;

(c)subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d)subtracting the allocation amount (if any) specified in that account in relation to that amount;

(e)adding the amount of full retirement additional pension (if any) specified in that account;

(f)applying the actuarial adjustment (if any) specified in that account in relation to that amount; and

(g)subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a)any buy-out election under Chapter 3 of Part 4;

(b)the scheme years that fall within the buy-out period (see regulation 44(6)); and

(c)in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

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