Amendment of regulation 4
49. In regulation 4 (scale of benefits)—
(a)in paragraph (6)(a)—
(i)for paragraphs (i) and (ii), substitute—
“(i)reduction in the amount of that pension under regulation T6 or T7 of the 2011 Regulations, regulation 2.J.7, 2.J.8, 3.J.7 or 3.J.8 of the 2013 Regulations or paragraph 11 or 12 of Schedule 3 to the 2015 Regulations (all of which deal with offset and loss of rights to benefits);
(ii)reduction in the amount of that pension under regulation E3(7), E12(7) or E17 of the 2011 Regulations, regulation 2.D.14, 2.D.15, 3.D.10 or 3.D.11 of the 2013 Regulations or regulation 76 or 108 of the 2015 Regulations (all of which deal with exchanging a pension for a lump sum in cases of serious ill health);”; and
(ii)for paragraph (iv), substitute—
“(iv)reduction in the amount of that pension under regulation T3(14)(b) of the 2011 Regulations, regulation 2.J.9(10)(b) or 3.J.9(10)(b) of the 2013 Regulations or paragraph 16 of Schedule 3 to the 2015 Regulations (all of which deal deduction of tax);”; and
(b)after sub-paragraph (b) of paragraph (10), insert—
“(c)in respect of a person who is or is eligible to be a member of the scheme set out in the 2015 Regulations—
(i)the person’s state pension age; or
(ii)65, if that is higher.”.