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Local Government Pension Scheme Regulations (Northern Ireland) 2000

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Restrictions on membership period used for calculating amounts of benefits

10.  Where—

(a)the calculation of any benefit in respect of a member is by reference to membership which he is entitled to count by virtue of regulation K15; and

(b)the aggregate of—

(i)the period mentioned in regulation K15(1)(a) which he is entitled to count as a period of membership, and

(ii)the period of membership in relation to the relevant employment (excluding any period in excess of 40 years)

exceeds 40 years

that aggregate shall be used for the calculation of the amount of any benefit under Part D subject to any overriding limit on the maximum total benefits, whether in the form of annual pension payments or a lump sum, that may be provided on retirement for the purposes of approval by the Commissioners of Inland Revenue under Chapter 1 of Part XIV of the Income and Corporation Taxes Act 1988(1).

(1)

1988 c. 1; the relevant parts of Part I of Chapter XIV were amended by the Finance Act 1988 (c. 39), Schedule 3, paragraph 18, Schedule 13, paragraph 6; the Finance Act 1989 (c. 26), Schedule 6 paragraphs 3(1), (2), (3), (4), 18(2), (3); the Finance Act 1991 (c. 31), section 36(2), (3) and Schedule 19, Part V and the Finance Act 1993 (c. 34), section 107(4), (5), (6), (8)

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