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The Armed Forces Pension Regulations 2014
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- UK Statutory Instruments
- 2014 No. 2336
- PART 4
- CHAPTER 3
- Regulation 33
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Account to specify opening balance and index adjustment
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33.—(1) This regulation applies to every scheme year in which an active member’s account is open.
(2) The active member’s account must specify, for each description of pension, the opening balance for the scheme year and the index adjustment for the opening balance.
(3) In these Regulations, “opening balance” in relation to a description of pension—
(a)for the scheme year immediately following the scheme year in which the active member’s account is established, means the amount of that pension for the previous scheme year as at the end of the previous scheme year; and
(b)for any subsequent scheme year, means the sum of the following amounts—
(i)the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance; and
(ii)the amount of that pension for the previous scheme year as at the end of the previous scheme year.
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