Source: http://www.legislation.gov.uk/wsi/2007/1074/schedule/1/made
Timestamp: 2018-03-17 04:50:20
Document Index: 566485488

Matched Legal Cases: ['art 7', 'art 1', 'art 7', 'art 7', 'art 1', 'art 2', 'art 1', 'art 1']

SCHEDULE 1AMENDMENT OF THE FIREFIGHTERS' PENSION (WALES) SCHEME (WALES ONLY)
1. In rule A3 (exclusive application to regular firefighters)—
“(5) This Scheme ceases to apply in relation to—
(c)the spouse, civil partner, eligible child or other dependant of such a person,
on the day on which a scheme, other than the Compensation Scheme, is brought into operation under section 34 of the Fire and Rescue Services Act 2004, as regards Wales.”(1).
2. Omit rule A9 (qualifying injury).
3. In rule A10 (disablement)—
5. For rule B2 (short service award), substitute—
B2.—(1) This rule applies, unless immediately before his retirement an election under rule G3(1) not to pay pension contributions had effect, to a regular firefighter who—
(a)retires on or after normal pension age; and
(b)is not entitled to any other award under this Part.
(2) A person to whom this rule applies becomes entitled on retiring—
(i)he is entitled to reckon at least two years' pensionable service, or
to a short service pension calculated in accordance with Part II of Schedule 2, and
(b)in any other case, to a short service lump sum of an amount equal to the aggregate of his pension contributions.”.
6. For rule B3 (ill-health award)(2), substitute—
8. In rule B5 (deferred pension)—
“B5.—(1) This rule applies to a regular firefighter—
(a)who is entitled to reckon at least 2 years' pensionable service, or
(b)in respect of whom a transfer value attributable to his rights under a personal pension scheme has been paid into the scheme, or
(c)who is entitled to reckon pensionable service by virtue both of service as a regular firefighter and of a period of other employment which together amount to 2 years or more, or
(d)who has an earlier period of service as a regular firefighter which, disregarding breaks in service of not more than a month, is continuous and which after—
(i)deducting from it—
(aa)any period during which an election under rule G3 not to pay contributions had effect, and
(bb)any period of maternity or adoption leave which does not count as pensionable service as a result of rule F2A or G2A, and
(ii)aggregating the remainder with his pensionable service,
amounts to 2 years or more.”;
(b)in paragraph (2)(b), for “rules B1 to B4”, substitute “rules B1 to B3”; and
(c)for paragraph (3)(b), substitute—
“(b)that pension is terminated under rule K1A(3) otherwise than on his re-employment with his Fire and Rescue Authority,”.
9. In rule B6 (repayment of aggregate pension contributions)—
(i)after “regular firefighter” (in the first place where those words appear), insert “with less than 2 years' pensionable service”; and
(ii)in sub-paragraph (b), for “rules B1 to B5”, substitute “rules B1 to B3, B5”; and
“(3) Where aggregate pension contributions are repaid under paragraph (2), the fire and rescue authority shall transfer from their Firefighters' Pension Fund to any other fund maintained by them an amount equal to the aggregate of the amounts that they have paid by way of employer’s contributions under rule G2(3) in respect of the firefighter concerned.”.
10. In rule B7 (commutation — general provision)—
(a)in paragraph (2), for “A”, substitute “Subject to paragraph (2A), a”;
“(2A) A person who retires with an ill-health award may not commute any portion of a higher tier ill-health pension.”;
(c)in paragraph (7), for “6 months after his retirement”, substitute “the day before the pension comes into payment”;
(d)for paragraph (8), substitute—
(e)in paragraph (9), for sub-paragraph (b), substitute—
(f)for paragraph (10), substitute—
(b)the pension is terminated under rule K1A(3); and
(c)the person later becomes entitled to another pension, other than an injury pension, for the purposes of which he is entitled to reckon the period of pensionable service that was reckonable for the purposes of the ill-health pension,
the other pension shall be reduced by the amount by which the ill-health pension would have been reduced if it had not been terminated.
(g)in paragraph (11), for “or I4”, substitute “or rule 2 or 3 of Part 7 of the Compensation Scheme”.
11. In rule B8 (commutation — small pensions)—
(a)in paragraph (1), for the words from “does not exceed” to the end, substitute “does not exceed the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)(3), the fire and rescue authority may commute the pension for a lump sum.”; and
(b)in paragraph (2), for “gratuity”, substitute “lump sum”.
12. In rule B9 (allocation)—
(c)for paragraph (10), substitute—
(e)in paragraph (12), for the words from “the later” to “took effect,”, substitute—
(f)in paragraph (16), for “or I4”, substitute “or rule 2 or 3 of Part 7 of the Compensation Scheme”.
13. In rule B10 (limitation of commuted or allocated portion of pension), in paragraph (2), for “or I4”, substitute “or rule 2 or 3 of Part 7 of the Compensation Scheme”.
14. For rule B11 (deduction of tax from certain awards), substitute—
B11. A fire and rescue authority shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004(4), the amount of tax charged or the amount of charge to be recovered.”.
15. In rule C1 (spouse’s ordinary pension)—
(c)in paragraph (2A)(5), for “Subject to paragraph (3), the”, substitute “The”; and
16. Omit rules C2 (spouse’s special award) and C3 (spouse’s augmented award).
17. In rule C5 (limitation on award to widow by reference to date of marriage)(6)—
18. For rule C6 (widow’s requisite benefit and temporary pension)(7), substitute—
A is the weekly amount, immediately before the deceased died, of his pensionable pay or, as the case may be, his pension or pensions (including any increase under the Pensions (Increase) Act 1971)(8), and
19. For rule C7 (spouse’s award where no other award payable)(9), substitute—
C7.—(1) This rule applies where—
(a)a person by whom pension contributions have at any time been payable under rule G2 dies, while serving as a regular firefighter, before the end of the tax year preceding that in which he would have attained state pensionable age,
(b)he leaves a spouse or civil partner, and
(2) Where this rule applies, the surviving spouse or civil partner is entitled—
20. In rule C8 (limitations where spouses living apart)(10)—
(c)in paragraph (5), omit “, C2, C3”.
23. In rule D5 (child’s allowance or special gratuity: limitations)(11), omit paragraph (7).
24. In rule E1 (lump sum death grant), in paragraph (1), for the words after “payable”, substitute—
“unless, at the time of his death—
he was 75 or more, or
26. In rule E4 (payment of balance of contributions to estate), in paragraph (2)(b)—
27. For rule E5 (gratuity in lieu of surviving spouse’s pension)(12), substitute—
E5.—(1) Subject to paragraph (2) and rule E7, where the amount of any pension payable under Part C, together with any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)(13), the fire and rescue authority may commute the whole or any part of the pension for a lump sum.
(a)a surviving spouse or civil partner is entitled to a pension under rule C1, and
the fire and rescue authority may commute the whole or any part of the pension for a lump sum.
28. For rule E6 (gratuity in lieu of child’s allowance), substitute—
E6.—(1) Where the amount of a child’s allowance under Part D, together with any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit for the purposes of Part 2 of Schedule 29 to the Finance Act 2004 (trivial commutation lump sum death benefit)(14), the fire and rescue authority may, subject to the provisions of this rule and rule E7, commute the whole or any part of the allowance for a lump sum.
(2) The allowance may not be commuted unless—
(a)the fire and rescue authority are satisfied that there are sufficient reasons, and
(b)a surviving parent or the child’s guardian or, if he has neither, the child himself consents, and
(c)the deceased died before his 75th birthday.
(3) The payment of a lump sum on the commutation of the whole or any part of an allowance under this rule must be made before the date on which the deceased would have attained the age of 75.
29. In rule E7 (limitation on discretion to commute pension or allowance for gratuity)—
“(2) The fire and rescue authority may not under rule E5 or E6 commute the whole or any part of a pension or allowance for a lump sum the actuarial value of which exceeds—
(a)the permitted amount, or
(b)the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule) in paragraph 7(4) of that Part (trivial commutation lump sum).”(15);
30. In rule E8 (increase of pensions and allowances during first 13 weeks)(16)—
(b)in paragraph (2), after “pension”, insert “under this Scheme or the Compensation Scheme”;
“(4) For the purposes of paragraph (3)(b), any reduction in the deceased’s pension under Part VIII of Schedule 2 (reduction of pension related to uprating of widow’s pensions) shall be disregarded.”;
31. In rule F1 (reckoning of and certificates as to pensionable service), in paragraph (6), after “gratuity”, insert “under this Scheme, or a pension or gratuity under the Compensation Scheme”.
32. In rule F2 (current service), for paragraphs (3) and (4), substitute—
(4) Where notice is given under paragraph (3), the firefighter shall, within 6 months of giving that notice, pay to the authority—
(b)subject to paragraph (5), such amount as shall be notified to him by the authority as the amount that would have been payable by them, in accordance with rule G2(3), in respect of his service for that period if he had been paid at his normal rate.
(5) A fire and rescue authority may pay the amount notified under sub-paragraph (b) of paragraph (4); and where they do so, the requirements of that sub-paragraph shall cease to apply.
(6) Nothing in paragraph (3) requires a fire and rescue authority to reckon as pensionable service any reckonable period where—
(7) Any periods of pensionable service before and after any period of maternity or adoption leave in respect of which the person has the right to pay, but does not pay, contributions under rule G2A, shall be treated as continuous.”.
34. In rule F5 (period during which injury pension was payable)(17)—
“(a)(i)in retiring from a brigade before 1st October 2004, or from employment with a fire and rescue authority before 1st April 2006, became entitled to an injury pension under rule B4 (as it existed before that date)(18); or
35. In rule F6A (previous service reckonable following actionable loss), in paragraph (7)—
(a)at the end of sub-paragraph (b), insert “and”; and
36. In rule F7 (receipt of transfer value), in paragraph (2), after “authority” insert “, not later than 12 months after the date on which he takes up employment with them,”.
37. For rule F8 (transfer payments between fire and rescue authorities), substitute—
“Transfer payments to Scottish and English fire and rescue authorities
F8.—(1) Where, on or after 1st April 2006, a person who retired from a Welsh fire brigade before 1st October 2004 or from a Welsh fire and rescue authority after 30th September 2004 (“the first employment”)—
(a)takes up employment as a regular firefighter with a Scottish or English fire and rescue authority; and
(b)becomes entitled under rule F4 (previous service reckonable on payment) to reckon as pensionable service the period he was entitled to reckon when he retired,
the authority responsible for the person in the first employment shall, subject to paragraph (2), pay to the Scottish or English fire and rescue authority (as the case may be) a sum calculated in accordance with Part III of Schedule 6.
38. In rule G1 (pensionable pay and average pensionable pay), in paragraph (4)—
“(a)for the purposes of rule C7 (award to spouse or civil partner where no other award payable), the date of the person’s last day of service as a regular firefighter,”; and
(b)in sub-paragraph (b), after “purposes”, insert “of this Scheme”.
39. In rule G2 (pension contributions)—
“(1) A regular firefighter shall, except while an election under rule G3 has effect, pay pension contributions to the fire and rescue authority at the rate specified in paragraph (1A).
(1A) The rate is—
(b)in any other case, 11 per cent of his pensionable pay.”; and
(b)after paragraph (2), add—
“(3) For each financial year beginning with the financial year commencing on 1st April 2006, each fire and rescue authority shall, by transfer to their Firefighters' Pension Fund from any other fund maintained by them, make an annual contribution towards the discharge of their future liability for the payment of pensions under this Scheme.
(4) The annual contribution shall be such percentage of the authority’s estimate of the aggregate of the pensionable pay, for the year in respect of which the contribution is made, of those firefighters employed by the authority who are required by paragraph (1) to make pension contributions in that year, as shall have been notified to them for that year by the Assembly.
(5) Where a firefighter elects under rule G3(1) not to pay pension contributions, nothing in paragraphs (3) and (4) shall require an authority to make a contribution in respect of their future liability for the payment of his pension as regards—
(a)in the financial year in which notice of that election is given, the part of the year that falls after the first date after the notice is received on which an instalment of pay falls due; and
(b)any later period in which the election not to pay pension contributions has effect.”.
41. In rule G6 (election to purchase increased benefits), in paragraph (1), omit “and rule G9”.
42. In rule G7 (payment of periodical contributions for increased benefits)—
(b)for paragraphs (3) to (4)(19), substitute—
43. Omit rule G9 (pension debit members: restriction on replacement of debited rights).
44. In rule H1 (determination by fire authority), in paragraph (2), for sub-paragraphs (c) and (d), substitute—
“(c)whether the person would be able to undertake regular employment within the meaning given by rule B3(7)”.
45. In rule I2 (awards to servicemen)—
(b)in paragraph (4), for “Paragraph 1 of Schedule 10”, substitute “Schedule 6 to the Compensation Scheme”.
46. In rule I3 (awards on death of servicemen)—
47. Omit rule I4 (servicemen who resume service as regular firefighters).
48. In rule IA4 (application of general rules), in paragraph (2), for “rule L2 (expenses and receipts of fire and rescue authorities)”, substitute “rule LA1 (establishment, maintenance and operation of Firefighters' Pension Fund)”.
49. In rule J1 (guaranteed minimum pensions), for paragraph (6), substitute—
“(6) For the purposes of paragraph (5), a pension includes any increase in it under the Pensions (Increase) Act 1971.”.
50. Omit rules J3 (whole-time member of brigade who is not a regular firefighter), J4 (part-time member of brigade) and J5 (members of brigade other than regular firefighters: supplementary).
51. For rule K1 (cancellation of ill-health and injury pensions), substitute—
K1.—(1) So long as a person—
(2) So long as a person—
(a)has been in receipt of a higher tier ill-health pension for less than 10 years; and
(3) So long as a person—
the authority shall also consider, at such intervals as they think proper, whether he has become capable—
(4) In this Part, “regular employment” means employment for at least 30 hours a week on average over a period of 12 consecutive months beginning with the date on which the issue of his capacity for undertaking employment arises.
(2) A lower tier ill-health pension shall continue to be paid to a person whose higher tier ill-health pension is terminated as mentioned in paragraph (1) unless—
(a)on such consideration as is mentioned in rule K1, it is found that he has become capable of performing the duties appropriate to the role from which he retired on grounds of ill-health; and
(b)the authority make him an offer of employment in that role (“a paragraph (2)(b) offer”).
52. Omit rule K2 (reassessment of injury pension).
53. In rule K3 (reduction of award in case of default)(20), in paragraph (1), omit “or injury”.
54. In rule K5 (withdrawal of pension on conviction of certain offences)(21), in paragraph (4), omit “, other than an injury pension,”.
55. In rule L1 (authorities responsible for payment of awards)(22), omit paragraphs (2), (5) and (6).
56. Omit rule L2 (expenses and receipts of fire and rescue authorities).
57. In rule L3 (payment of awards)(23), in paragraph (7), omit “other than an injury gratuity under rule B4,”.
58. In rule L4 (prevention of duplication)(24)—
(b)in paragraph (2), omit sub-paragraph (d);
59. Omit rules L4A (prevention of duplication: other injury awards for persons who are both regular and retained firefighters)(25) and L4B, (prevention of duplication: other awards for spouses or children of persons who are both regular and retained firefighters)(26).
60. After Part L, insert the following Part—
“PART LAFIREFIGHTERS' PENSION FUND
Establishment, maintenance and operation of Firefighters' Pension Fund, etc.
LA1.—(1) For the purposes of this Scheme, and in connection with rights acquired and liabilities incurred under the 1973 Scheme or previous Firemen’s Pension Schemes and transferred to a fire and rescue authority, each fire and rescue authority shall establish and maintain, in accordance with proper practices, a pension fund, which shall be known as their Firefighters' Pension Fund (in this Part referred to as the FPF).
(a)sums receivable from firefighters in respect of periods treated as reckonable by virtue of paragraphs (3) or (5) of rule F2 (current service);
(b)sums receivable under rule F7 (receipt of transfer value);
(c)sums receivable from Scottish or English fire and rescue authorities under provisions of the Firefighters' Pension Scheme as it has effect in Scotland or England equivalent to rule F8 (transfer payments between fire and rescue authorities); and
(d)the amount of the authority’s annual contributions under paragraph (3) of rule G2 (pension contributions).
(a)sums payable under rule B6(3) (aggregate of employer’s contributions paid under rule G2(3));
(b)awards payable under any provision of this Scheme (including the commuted portion of a pension to which rule B7 (commutation: general provision) applies);
(c)sums payable under rule F8 (transfer payments to Scottish and English fire and rescue authorities);
(d)sums payable under rule F9 (payment of transfer values) by way of transfer values or cash or part cash equivalents.
(a)references to the total amount payable out of an authority’s FPF do not include references to any amount which the Assembly requires the authority to pay to it under any of rules LA5 to LA8; and
(b)references to the total amount credited to the authority’s FPF do not include references to any amount which the Assembly pays to the authority for crediting to their FPF under any of rules LA5 to LA8.
Special payments and transfers into Firefighters' Pension Fund
LA2.—(1) Each fire and rescue authority shall make transfers into their FPF in accordance with paragraphs (2) to (8).
(2) In respect of each firefighter employed by the authority who retires on or after 1st April 2005 and before 1st April 2006 with an entitlement to immediate payment of an ill-health award under rule B3 (ill-health award), the authority shall, as soon as reasonably practicable after the date on which the Firefighters' Pension (Wales) Scheme (Amendment) Order 2007 comes into force, transfer into the FPF an amount equal to that firefighter’s average pensionable pay.
(3) In respect of each firefighter employed by the authority who retires on or after 1st April 2006 with an entitlement to immediate payment of a higher tier ill-health award under rule B3, the authority shall transfer into the FPF such amount as shall be determined and notified to them by the Assembly as the higher tier ill-health charge applicable in respect of that pension.
(4) In respect of each firefighter employed by the authority who retires on or after 1st April 2006—
(a)with an entitlement to immediate payment of a lower tier ill-health award under rule B3 (ill-health awards); and
(b)with no entitlement to a higher tier ill-health award,
the authority shall transfer into the FPF such amount as shall be determined and notified to them by the Assembly as the lower tier ill-health charge applicable in respect of that pension.
(5) The amount to be transferred under paragraph (3) or (4) shall be transferred in three equal instalments.
(6) The first instalment shall be transferred—
(b)if the employee retired before the date on which the Firefighters' Pension (Wales) Scheme (Amendment) Order 2007 comes into force, as soon as reasonably practicable after the date on which it comes into force.
(7) The second instalment shall be transferred on 1st April in the financial year that follows the financial year in which the first instalment was transferred.
(8) The third instalment shall be transferred on 1st April in the financial year that follows the financial year in which the second instalment was transferred.
Transfer from Firefighters' Pension Fund
LA3.—(1) Where, in consequence of a review under rule K1 (review of ill-health and certain deferred pensions)—
(a)a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with rule LA2; and
(a)the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with rule LA2; and
(3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the fire and rescue authority shall request the Assembly to determine the amount of the notional lower tier ill-health charge in respect of the pension concerned.
(4) Where a person declines an offer of employment under paragraph (2)(b) of rule K1A (consequences of review) and does not again take employment with a Welsh fire and rescue authority—
(a)rule LA2(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and
(a)a higher tier ill-health pension or a lower tier ill-health pension is wholly and permanently withdrawn under rule K5 (withdrawal of pension on conviction of certain offences); and
(b)the former recipient of that pension does not again take employment with a Welsh fire and rescue authority,
rule LA2(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and the authority shall transfer from the FPF to any other fund maintained by them an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.
Excess amounts — information
LA4.—(1) Beginning with the financial year ending on 31st March 2007, a fire and rescue authority shall, in relation to each financial year, send the following information in writing to the Assembly—
(a)the total amount that the authority estimate will be payable out of their FPF in that year;
(b)the total amount that the authority estimate will be credited to their FPF in that year;
(c)the authority’s un-audited statement of accounts for that year, prepared and approved in accordance with regulations under section 39 of the Public Audit (Wales) Act 2004(27);
(d)the authority’s statement of accounts for that year, as it is after the authority’s auditor issues his certificate and opinion, including or together with that certificate and opinion;
(e)the total amount payable out of the authority’s FPF in that year; and
(2) In relation to the financial year ending on 31st March 2007, the authority shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Assembly in September 2006 (“the initial estimate”).
(3) In relation to each financial year ending on or after 31st March 2008, the authority—
(a)shall send the information referred to in sub-paragraphs (a) and (b) of paragraph(1) to the Assembly in September in the financial year before the year in question (“the estimate”); and
(b)if the authority revises the information referred to in those sub-paragraphs after they send the estimate to the Assembly, may send that revised information to the Assembly in September during the year in question (“the revised estimate”).
(4) The authority shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Assembly in July in the financial year following the year in question (“the un-audited information”).
(5) The authority shall send to the Assembly as soon as reasonably practicable after the authority’s auditor issues his certificate and opinion on the authority’s accounts for the year in question (“the audited information”)—
(b)if the authority revises the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Assembly, that information as revised.
(6) For the purposes of this rule, the auditor issues his certificate and opinion when, in accordance with section 23 of the Public Audit (Wales) Act 2004—
(b)where he makes a report to the authority under section 22 of that Act at the conclusion of the audit, he includes the certificate and opinion referred to in subparagraph (a) in that report instead of making an entry on the statement.
Excess amounts — estimated deficits
LA5.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Assembly that the total amount likely to be payable out of a fire and rescue authority’s FPF in the year in question will exceed the total amount likely to be credited to the authority’s FPF in that year, the Assembly shall pay to the authority an amount equal to 80 per cent of the likely deficit.
(i)the amount paid or payable by the National Assembly to the authority by virtue of paragraph (1) in relation to the relevant year; or
(ii)where no such amount was paid or payable by the National Assembly, zero,
it may pay to the authority such amount as it thinks fit.
(4) Where the Assembly pays an amount to the authority under paragraph (2), any amount paid or payable to the Assembly in relation to the year in question under rule LA6(1) shall not be payable and, if already paid, the Assembly shall repay it to the authority.
(a)where the year in question ends on 31st March 2007, on or before that date; where the year in question ends on or after 31st March 2008, in July in the year in question.
(6) Any amount payable or repayable by the Assembly to an authority under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.
LA6.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Assembly that the total amount likely to be credited to a fire and rescue authority’s FPF in the year in question will exceed the total amount likely to be payable out of their FPF in that year, the Assembly shall require the authority to pay to it an amount equal to 80 per cent of the likely surplus.
(i)the amount paid or payable by the authority to it under paragraph (1) in relation to the year in question; or
the Assembly may require the authority to pay to the Assembly such amount as the Assembly may by notice specify.
(3) The aggregate of the amounts paid to the Assembly under paragraphs (1) and (2) in relation to a particular year shall not exceed 80 per cent of the authority’s likely surplus for that year.
(4) Where the Assembly requires the authority to pay an amount to the Assembly by virtue of paragraph (2), any amount paid or payable by the Assembly to the authority under rule LA5(1), shall not be payable and, if already paid, the authority shall repay it to the Assembly.
(5) The Assembly shall give to the authority, on or before 3rd March in the year in question, written notice of the amount of any payment that the Assembly requires the authority to make under paragraph (1) or (2).
(6) An amount payable or repayable by the authority to the Assembly under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.
Excess amounts — actual deficits
LA7.—(1) Where, having taken into account the un-audited information and any other relevant information available to the Assembly, it appears to the Assembly that the total amount likely to be payable out of a fire and rescue authority’s FPF in the year in question exceeds the total amount likely to be credited to the authority’s FPF in that year—
(a)where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the authority in relation to that year under rule LA5(1) or (2) (“the LA5 total”), the Assembly shall pay to the authority the amount of the un-audited deficit less the LA5 total;
(b)where the un-audited deficit is less than the LA5 total, the amount of the LA5 total less the un-audited deficit shall not be payable under rule LA5(1) or (2) and, if already paid, the authority shall repay that amount to the Assembly;
(c)where no amount was paid or payable by the Assembly to the authority in relation to the year in question under rule LA5(1) or (2), it shall pay to the authority the amount of the un-audited deficit; and
(d)any amount paid or payable to the Assembly in relation to that year under rule LA6(1) or (2), shall not be payable and, if already paid, the Assembly shall repay it to the authority.
(2) Where, having taken into account the audited information and any other relevant information available to him, it appears to the Assembly that the total amount paid or payable out of a fire and rescue authority’s FPF in the year in question exceeds the total amount credited or to be credited to their FPF in that year—
(a)where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the authority in relation to that year under paragraph (1)(a) or (c) or rule LA5(1) or (2) (“the un-audited total”), the Assembly shall pay to the authority the amount of the audited deficit less the un-audited total;
(b)where the audited deficit is less than the un-audited total, the amount of the unaudited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or rule LA5(1) or (2) and, if already paid, the authority shall repay it to the Assembly;
(c)where no amount was paid or payable by the Assembly to the authority in relation to the year in question under paragraph (1)(a) or (c) or rule LA5(1) or (2), it shall pay to the authority the amount of the audited deficit; and
(d)any amount paid or payable to the Assembly in relation to the year in question under rule LA6(1) or (2) or rule LA8(1)(a) or (c), shall not be payable and, if already paid, the Assembly shall repay it to the authority.
(3) An amount payable or repayable by the Assembly to an authority, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).
(4) An amount payable or repayable by the Assembly to an authority, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.
Excess amounts — actual surpluses
LA8.—(1) Where, having taken into account the un-audited information and any other relevant information available to the Assembly, it appears to the Assembly that the total amount credited to a fire and rescue authority’s FPF in the year in question exceeds the total amount paid out of the authority’s FPF in that year—
(a)where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to the Assembly by the authority in relation to that year under rule LA6(1) or (2) (“the LA6 total”), the Assembly shall require the authority to pay to it the amount of the un-audited surplus less the LA6 total;
(b)where the un-audited surplus is less than the LA6 total, the amount of the LA6 total less the un-audited surplus shall not be payable under rule LA6(1) or (2) and, if already paid, the Assembly shall repay it to the authority;
(c)where no amount was paid or payable to the Assembly by the authority in relation to the year in question under rule LA6(1) or (2), it shall require the authority to pay to it the amount of the un-audited surplus; and
(d)any amount paid or payable by the Assembly to the authority in relation to that year under rule LA5(1) or (2), shall not be payable and, if already paid, the authority shall repay it to the Assembly.
(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Assembly that the total amount credited to a fire and rescue authority’s FPF in the year in question exceeds the total amount payable out of the authority’s FPF in that year—
(a)where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Assembly by the authority in relation to that year under paragraph (1)(a) or (c) or rule LA6(1) or (2) (“the un-audited LA6 total”), the Assembly shall require the authority to pay to it, out of their FPF, the amount of the audited surplus less the un-audited LA6 total;
(b)where the audited surplus is less than the un-audited LA6 total, the amount of the un-audited LA6 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or rule LA6(1) or (2) and, if already paid, the Assembly shall repay it to the authority;
(c)where no amount was paid or payable to the Assembly by the authority in relation to the year in question under paragraph (1)(a) or (c) or rule LA6(1) or (2), the Assembly shall require the authority to pay to it the amount of the audited surplus; and
(d)any amount paid or payable by the Assembly to the authority in relation to that year under rule LA5(1) or (2) or rule LA7(1)(a) or (c) shall not be payable and, if already paid, the authority shall repay it to the Assembly.
(3) The Assembly shall give to the authority, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that the Assembly requires the authority to make under paragraph (1)(a) or (c).
(4) An amount payable or repayable by the authority to the Assembly, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.
(5) The Assembly shall give to the authority, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that the Assembly requires the authority to make under paragraph (2)(a) or (c).
(6) An amount payable or repayable by the authority to the Assembly, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.
LA9.—(1) A fire and rescue authority shall provide the Assembly with such information relevant to the exercise of the Assembly’s functions under this Part as it may, by written notice to the authority, require.
(2) An authority shall respond to a request under paragraph (1) within such period as the Assembly shall specify in its notice under that paragraph, or such longer period as the Assembly may in any particular case allow.
LA10. A fire and rescue authority shall have regard to such guidance as may be issued by the Assembly from time to time for the purposes of this Part.”.
61. In Schedule 1 (interpretation), in Part I (glossary of expressions)(28)—
62. In Schedule 2 (personal awards)(29)—
63. In Schedule 3 (awards on death: spouses)(30)—
(a)in Part I (spouse’s ordinary pension), in paragraph 1(2)(a), after “applies, the”, insert “higher tier”;
(c)in Part IV (pension for surviving spouse of post-retirement marriage), in paragraph 1—
(i)in sub-paragraph (1), omit “a special award under rule C2 or an augmented award under rule C3,”; and
(ii)for sub-paragraph (2), substitute—
“(2) For the purposes of this paragraph, paragraph 1 of Part I has effect as if the reference in sub-paragraph (1)(a) to the base pension were a reference to the appropriate proportion of the base pension.”.
64. In Schedule 4 (awards on death -children)—
(a)in Part I (child’s ordinary allowance)—
(b)omit Part II (child’s special allowance); and
(c)in Part IV (reduction in child’s allowance during full-time remunerated training)—
(ii)in paragraph 2(2), for “one of the relevant provisions, that is to say paragraph 1(2)(b) and (3)(b) of Part I and paragraphs 2(b) and 3(b) of Part II of this Schedule, applies”, substitute “either sub-paragraph (2)(b) or (3)(b) of paragraph 1 of Part I of this Schedule applies”.
65. In Schedule 5 (awards on death-additional provisions), omit Part I (adult dependent relative’s special pension).
66. In Schedule 9 (appeals), in paragraph 8(2A)(31), for “10”, substitute “21”.
67. Omit Schedule 10 (servicemen: increased awards).
As to the Compensation Scheme, see Paragraph 61 of this Schedule.
As to the lump sum rule, see section 166 of the Finance Act 2004. As to the commutation limit, see paragraph 7(4) of Part 1of Schedule 29 to that Act.
Paragraph (2A) was inserted by S.I. 2006/1672 (W.160), Sch. 2 para. 3.
Rule C5 was substituted by S.I. 2006/1672 (W.160), Sch. 1 para.24.
Rule C7 was amended by S.I. 2006/1672 (W.160), Sch. 2 para. 9.
Rule C8 was amended by S.I. 2006/1672, Sch. 2, para. 10.
Rule D5 was amended by S.I. 2006/1672, Sch. 2, para. 14.
Rule E5 was amended by S.I. 2006/1672, Sch. 1, para. 32.
As to the lump sum rule, see section 166 of the Finance Act 2004 (C.12).
Rule E8 was amended by S.I. 2006/1672, Sch. 2, para.19.
Paragraph (3A) was inserted by S.I. 2004/1912.
Rule 13 was amended by S.I. 2005/2980, Sch. Para. 59 and 2005/3228, Sch. 1, para. 19.
Rule K3 was amended by S.I. 2005/2980, Sch. Para. 72.
Rule K5 was amended by S.I. 2005/2980, Sch. Para. 74.
Rule L1 was amended by S.I. 2005/2980, Sch. para. 75.
Rule L3 was amended by S.I. 2005/2980, Sch., para. 77.
Rule L4 was amended by S.I. 2005/2980, Sch., para. 78.
2004 c. 23. See regulations 7 and 9 of the Accounts and Audit (Wales) Regulations 2005 (S.I. 2005/368)(W.34).
Schedule 3 was amended by S.I. 2006/1672, Sch.1, para. 83.
Paragraph 8(2A) was inserted by S.I. 2004/1912.