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39.—(1) This regulation applies in relation to every scheme year in which an active member’s account is open.
(2) The active member’s account must specify, in relation to each description of pension, the amount of that description of pension for the scheme year.
(3) The amount of earned pension for a scheme year is 2.32% of the member’s pensionable earnings for that year.
(4) The amount of transferred pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 143 for that year.
(5) The amount of added pension of any description for a scheme year is the amount (if any) credited to the active member’s account in that scheme year under paragraph 13 or 14 of Schedule 1.
(6) In this regulation, “earned pension” means—
(a)standard earned pension (if any); and
(b)earned pension attributable to an effective pension age option (if any).
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