THE POLICE PENSION (NORTHERN IRELAND) REGULATIONS 2009

Service reckonable by reason of transfer value

12.—(1) This regulation applies to a police officer—

(a) who before he last became a police officer before the relevant date was subject to pension arrangements in pursuance of which a transfer value may be paid to the Board (“former pension arrangements”), and

(b) in respect of whom a transfer value has, in pursuance of his former pension arrangements, been paid to the Board.

(2) Subject to paragraph (3), there shall be reckonable by a police officer in respect of his former service a period of pensionable service calculated in accordance with tables and guidance issued by the Scheme actuary.

(3) If the transfer value referred to in paragraph (1) is paid and accepted under the public sector transfer arrangements, the period of pensionable service the officer concerned is entitled to reckon in respect of his former pension arrangements shall be calculated in accordance with the rules applicable to those public sector transfer arrangements.

(4) The provisions of this regulation shall not apply where the police officer concerned had a guaranteed minimum in relation to the pension provided by the former pension arrangements unless—

(a) the transfer value mentioned in paragraph (1)(b) is paid under the public sector transfer arrangements, or

(b) were the transfer value mentioned in paragraph (1)(b) to be paid, such part of it as relates to pension benefit accrual before 6th April 1997 is at least as great as the product of —

(A) the annual amount of the pension to which he would, if that transfer value were paid, be entitled under regulation 40, and

(B) the factor specified in column 2 of the following table opposite his age, as set out in column 1 of that table, as at the date when the Board is requested to accept that transfer value.

Age	Appropriate factor
29 or under	8
30 to 39	9
40 to 49	10
50 or over	12

(5) In this regulation, “the public sector transfer arrangements” means arrangements approved for the time being by the Minister for the Civil Service as providing reciprocal arrangements for the payment and receipt of transfer values for the purposes of these Regulations to or from other occupational pension schemes.