http://www.legislation.gov.uk/ukpga/1993/49/section/71Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-06 Part IV Protection for Early LeaversChapter I Preservation of Benefit Under Occupational Schemes Credits.711In this section—“supplementary credits”, in relation to a scheme and a member’s entitlement to its benefits, means any increase of benefit or additional benefit to which the member may become entitled—in consequence of any provision made by or under the scheme after he becomes a member of it (to the extent that it applies to any previous pensionable service of his); orby reference to previous service of his (whether or not pensionable service); orin such other circumstances as may be prescribed,including under paragraph (b) any transfer credits;“purchased credits” means supplementary credits for which, under the rules of the scheme, a member may or must make a payment in whole or in part (whether by means of additional contributions, or of deduction from benefit, or otherwise, and whether separately for each credit or by one or more payments for one or more credits);“bonus credits” means supplementary credits other than purchased credits or transfer credits.2Subject to subsections (3) to (7), if a scheme provides for long service benefit to include supplementary credits, it must—aprovide for such credits to be included in short service benefit, andbprovide for all credits to be so included.3Where purchased credits have not been paid for in full at or before termination of pensionable service, the short service benefit must include the appropriate proportion of the credits.4In subsection (3) “the appropriate proportion of the credits” means—aif they were to be paid for by a fixed amount, the same proportion as the amount paid bears to the full amount payable; andbotherwise, the same proportion as the period between the time when the first payment became due and the termination of the member’s pensionable service bears to the whole period over which payment was to be made.5If the benefit includes bonus credits, or credits for which payment is to be made by deduction from that or another benefit, the credits to be included in the benefit and (where applicable) the amount of the deduction must be computed on the assumption—athat the credits accrue in full only to a member remaining in pensionable service until normal pension age; andbthat the amount of any such credit, and also of any relevant deduction, accrues at a uniform rate from the time when the credit was awarded up to the time of his attaining that age.6Where any such deduction is a percentage of benefit, the percentage must be the same for short service as for long service benefit.7A scheme must comply with any regulations made with respect to the manner in which supplementary credits are to be included in short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation.Pt. 4 Ch. 1 modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/81), regs. 1(1), 7(1)Pt. 4 Ch. 1 modified (1.4.2015) by The Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. 2015/76), reg. 1(3), Sch. 3 para. 5(1)S. 71 modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations (Northern Ireland) 2005 (S.R. 2005/193), regs. 1(1), 2(5), (6)Pt. 4 Ch. 1 modified (1.4.2015) by The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/167), regs. 1, 7(1)Pt. 4 Ch. 1 modified (1.4.2015) by The Firefighters Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/166), regs. 1, 7(1)Pt. 4 Ch. 1 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/156), regs. 1(2), 7(1)Pt. IV Ch. I: power to modify conferred (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in force) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 1 para. 1(6)(a); S.R. 2022/110, art. 2(a)(b)Pt. 4 Ch. 1 modified (1.4.2015) by The Teachers Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 7(1)