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The Judicial Pensions Regulations (Northern Ireland) 2015
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Calculating the amount of a transfer value
137.—(1) If a transfer value is paid later than 6 months after the guarantee date, the amount of the guaranteed cash equivalent must be increased in accordance with regulations made under section 93 (calculation of cash equivalents) of the 1993 Act.
(2) If the transfer value is less than the minimum transfer value, the amount of the transfer value must be increased so that it is equal to the amount of the minimum transfer value.
(3) In this regulation, “minimum transfer value” means the total of—
(a)the sum of all member contributions and payments for extra pension made by the member; and
(b)the sum of all transfer value payments received by this scheme in relation to the member.
“member contributions” has the meaning given in regulation 124; and
“payments for extra pension” are payments made under Schedule 1.
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