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The Fire Services (Pensionable Employment) Regulations 1958

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3.—(1) Where a person is entitled to reckon service under the provisions of Regulation 2 of these Regulations, the fire authority shall pay to the local authority maintaining the superannuation fund to which he is contributor a transfer value calculated in accordance with paragraph (2) of this Regulation.

(2) The transfer value shall be of a like amount to the transfer value which would have been payable under section twenty-nine of the Local Government Superannuation Act, 1937, and the regulations made thereunder and for the time being in force, had the person's service as a regular fireman been pensionable employment and had he within twelve months of ceasing to be so employed entered on pensionable employment under another local authority, and for the purposes of calculating the said transfer value—

(a)the person shall be treated as though he had been employed as an officer;

(b)a reference in the said regulations to a period of contributing service shall be construed as a reference to a period equal to the period of pensionable service which the person was entitled to count immediately before he ceased to be a regular fireman, increased by one-third; and

(c)a reference in the said regulations to remuneration shall be construed as a reference to the annual value of the person's pensionable pay, within the meaning of the Firemen's Pension Scheme, immediately before he ceased to be a regular fireman, any retrospective increase therein granted after that time being ignored:

Provided that the transfer value first mentioned in this paragraph shall be reduced—

(i)by an amount equal to any sum which the fire authority may become liable to pay by way of income tax in respect of the transfer value;

(ii)by an amount equal to the amount of any gratuity or award by way of return of contributions made to him on ceasing to be a regular fireman; and

(iii)where the person has given an undertaking to pay a sum by regular instalments in accordance with the provisions of the Firemen's Pension Scheme, by an amount equal to the balance outstanding under the said undertaking immediately before he ceased to be a regular fireman.

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