SCHEDULE 1
Regulation 2(1)
Amendments to the Police Pensions Regulations 1987
1. The Police Pensions Regulations 1987 are amended as follows.
2. For regulation A15(1) (alteration in police areas) substitute—
“1 Where a police area is or has been combined with another police area by an order made under section 32 of the Police Act 1996, section 58 of the Local Government Act 19728, or section 17 of the Local Government Act 19929, the police force, police authority, police pension fund and police fund for the combined police area of which the first-named area for the time being forms part shall, for the purposes of these Regulations, be deemed to be the same force, authority, pension fund and police fund as the force, authority, pension fund and police fund for the first-named area.”.
3.—(1) Regulation A17 (retirement) is amended as follows.
(2) In paragraph (1)(e) omit “with such consent as is mentioned in paragraph (2)”.
(3) Omit paragraph (2).
4.—(1) Regulation B1 (policeman’s ordinary pension) of the Police Pensions Regulations 1987 is amended as follows.
(2) After paragraph (3)(a) insert—
“(aa)
“(aa) being a chief officer of police, deputy chief constable, assistant chief constable, Commissioner of Police of the Metropolis, Deputy Commissioner of Police of the Metropolis, Assistant Commissioner of Police of the Metropolis, Deputy Assistant Commissioner of Police of the Metropolis, Commissioner of Police for the City of London, Assistant Commissioner of Police for the City of London or a commander and not being subject to any procedures under regulations made under section 50(2)(e) of the Police Act 1996, he retires or retired on or after attaining the age of 50 years having given to the police authority 6 months’ written notice of his intention to retire;”.
5. In regulation B5(2)(b) (policeman’s deferred pension) omit “or to an award under regulation 11 of the Injury Benefit Regulations”.
6.—(1) Regulation B7 (commutation – general provision) is amended as follows.
(2) After paragraph (4) insert—
“4A The police authority may, at the request of a regular policeman who retires or retired—
(a) no more than one day before being entitled to reckon 30 years’ pensionable service, and
(b) before attaining the age of 50 years,
decide that the limitation contained in paragraph (4)(b) should not apply in his case.”.
7. For regulation B8 (commutation – small pensions) substitute—
“B8.—(1) Where the annual rate of any pension payable to or in respect of a regular policeman under this Part or regulation M1 or J1(2) does not exceed the small pensions commutation maximum, the police authority may pay the person entitled to the pension a lump sum of such an amount as the Scheme Actuary advises represents the capital value of the pension if—
(a)
(a) that person consents, and
(b)
(b) where the pension payable to that person is one which may not be less than that person’s guaranteed minimum, he has reached state pension age.
(2) If—
(a)
(a) a person is entitled to more than one pension under this Part or regulation J1(2), or
(b)
(b) a person is entitled to more than one relevant award in respect of the same regular policeman, or
(c)
(c) a pension credit member is entitled—
(i) to more than one pension under regulation M1, or
(ii) to one or more pensions under this Part or regulation J1(2) in addition to one or more pensions under regulation M1,
those pensions may only be commuted under this regulation if they do not in aggregate exceed the amount that is permitted to be commuted under all the commutation requirements that apply in the circumstances in question.
(3) The payment of a lump sum under this regulation in respect of a pension discharges the relevant police authority from all liability in respect of that pension.
(4) In this regulation—
“commutation requirements” means requirements permitting the commutation of small pensions that are imposed—
(a) by regulation 19, 20 or 60 of the Occupational Pension Schemes (Contracting-out) Regulations 199610,
(b) by regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations 199711,
(c) by regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 200012, or
(d) by paragraph 7 of Schedule 29 to the Finance Act 200413(which defines trivial commutation lump sums for the purposes of Part 1 of that Schedule);
“relevant award” means an award under any of the following—
(a) these Regulations;
(b) the Police Pensions Regulations 2006;
(c) the Police (Injury Benefit) Regulations 2006;
(d) the Police Pensions (Additional Voluntary Contributions) Regulations 199114;
“small pensions commutation maximum” means the amount that is permitted to be commuted, having regard to all the commutation requirements that apply in the circumstances in question.”.
8.—(1) Regulation B11 (deduction of tax from certain awards) is amended as follows.
(2) In paragraph (1) omit from “repayment of contributions” to the end and insert “short service refund lump sum within the meaning of section 205 of the Finance Act 2004”.
(3) In paragraph (2) omit from “the tax for the time being” to the end and insert “the charge to income tax arising under that section”.
9. For regulation E3A(4) (lump sum death grant) substitute—
“4 The grant is to be paid to any widow who qualifies for it; but if there is no such widow, the police authority may in their discretion pay the grant to the personal representatives.”.
10.—(1) Regulation E8 (increase of widow’s pension or child’s allowance during first 13 weeks) is amended as follows.
(2) In paragraph (2)(i) after “or his entitlement to” insert “an injury award under regulation 11 of the Injury Benefit Regulations or to”.
(3) In paragraph (2A)(b) for “regulations 49 to 52B of the Police Regulations 1987” substitute “Schedule 3 to the Police Regulations 200315”.
11.—(1) Regulation E9(2) (increase of awards (other than flat-rate awards) by reference to the Pensions (Increase) Acts16) is amended as follows.
(2) Omit “Where the relevant award is a child’s allowance,”.
(3) For “so long as the allowance is payable” substitute “so long as the pension is payable”.
12.—(1) Regulation F3 (previous service reckonable without payment) is amended as follows.
(2) For paragraph (1)(e) substitute—
“(e)
“(e) where he was previously engaged on a period of relevant service with the Police Service of Northern Ireland and he exercises the right of reversion to a home police force conferred by section 97(3) of the Police Act 1996 or, on that right arising, does not exercise it but joins another home police force, any period of pensionable service which was reckonable by him for the purposes mentioned in sub-paragraph (d), immediately before he left the Police Service of Northern Ireland.”.
13.—(1) Regulation F6 (previous service reckonable under current interchange arrangements) is amended as follows.
(2) In paragraph (1A) omit “, other than...
