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Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

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High earners

6.  After regulation 10 (length of period of membership: calculation of benefit) there shall be inserted—

“High earners

10A.—(1) This regulation applies to a member who was subject to regulation 15(1) before 6th April 2006 and whose pay (calculated in accordance with regulation 12) in the year ending 5th April 2006 exceeds £105,600.

(2) In such a case, his period of membership for calculating his benefits payable is obtained by aggregating his period of membership after that date with the period obtained by applying the formula set out in paragraph (3).

(3) That formula is—

where—

M is his period of membership after 5th April 1989 and before 6th April 2006 (excluding any membership credited by virtue of a transfer under regulation 124 (inward transfer of pension rights));

P is his pay as mentioned in paragraph (1); and

T is the aggregate of his period of membership before 6th April 1989 and any membership credited by virtue of a transfer under regulation 124.”.

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