Document ID: chunk:federal_register_of_legislation:F2025L00281:reg:1:p2
Version: federal_register_of_legislation:F2025L00281
Segment Type: reg
Provision Reference: reg 1 (pt 2/2)
Character Range: 478975–485238

if the person's age in completed years at the relevant date were 1 year more than it is.
                                                                                                                                                                                                                                                                                                                                                                                                IR is the annual indexed reversionary pension (being the portion of the reversionary pension payable under section 39 of the DFRDB Act that would be indexed under Part XA of that Act) that would have been payable at the relevant date to a spouse of the person on the death of that person.
                                                                                                                                                                                                                                                                                                                                                                                                IRFy+m is the indexed reversion factor calculated in accordance with the following formula:
                                                                                                                                                                                                                                                                                                                                                                                                where:
                                                                                                                                                                                                                                                                                                                                                                                                IRFy is the indexed reversion valuation factor mentioned in Table 7A or 7B for the person's gender, type of pension and age in completed years at the relevant date.
                                                                                                                                                                                                                                                                                                                                                                                                m has the meaning given above.
                                                                                                                                                                                                                                                                                                                                                                                                IRFy+1 is the indexed reversion valuation factor mentioned in Table 7A or 7B that would apply if the person's age in completed years at the relevant date were 1 year more than it is.
                                                                                                                                                                                                                                                                                                                                                                                                NIR is the annual non‑indexed reversionary pension (if any) (being the portion of the reversionary pension payable under section 39 of the DFRDB Act that would not be indexed under Part XA of that Act) that would have been payable at the relevant date to a spouse of the person on the death of that person.
                                                                                                                                                                                                                                                                                                                                                                                                NIRFy+m is the non‑indexed reversion factor calculated in accordance with the following formula:
                                                                                                                                                                                                                                                                                                                                                                                                where:
                                                                                                                                                                                                                                                                                                                                                                                                NIRFy is the non‑indexed reversion valuation factor mentioned in Table 7A or 7B for the person's gender, type of pension and age in completed years at the relevant date.
                                                                                                                                                                                                                                                                                                                                                                                                m has the meaning given above.
                                                                                                                                                                                                                                                                                                                                                                                                NIRFy+1 is the non‑indexed reversion valuation factor mentioned in Table 7A or 7B that would apply if the person's age in completed years at the relevant date were 1 year more than it is.