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Local Government (Superannuation) Regulations (Northern Ireland) 1992

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National Insurance modification for graduated retirement pension

J12.—(1) The retirement pension of a person to whom regulation J9 applies shall be reduced by the amount specified in paragraph (2) where—

(a)he became employed in his local government employment after 31st December 1973 and before 1st April 1980; and

(b)his non-local government scheme was a statutory scheme; and

(c)in calculating the amount of the transfer value accepted under regulation J8 a deduction was made in connection with graduated retirement benefit under section 35 of the Insurance Act; and

(d)his retirement pension is calculated by reference to reckonable service which includes the period which he is entitled to reckon under regulation J9(1)(a).

(2) The specified amount is the reduction in connection with graduated retirement benefit under section 35 of the Insurance Act which would have been made to the person’s pension under his non-local government scheme in relation to the service to which the transfer value relates if on ceasing to be employed in his non-local government employment—

(a)he had reached state pensionable age; and

(b)he had become entitled to the immediate payment of a pension under that scheme instead of the payment of a transfer value.

(3) The reduction under this regulation shall take effect on the date on which the person’s retirement pension becomes payable or, if later, the date on which he reaches state pensionable age and shall be additional to any reduction required by regulation J11.

(4) The reduction under this regulation shall be treated for the purposes of Schedule 16 as a reduction made in connection with graduated retirement benefit under section 35 of the Insurance Act.

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