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1981 No. 5 SUPERANNUATION (SALARY) REGULATIONS (AMENDMENT) - REG 4
4. Regulation 19 of the Superannuation (Salary) Regulations is repealed and
the following regulation substituted: Variation of salary with retrospective
effect
"19. (1) Where-
(a) after an anniversary of the birth of a person who is, or has ceased to
be, an eligible employee, the annual rate of salary of the person on
that anniversary is varied; and
(b) section 47 of the Act does not apply in relation to the annual rate of
salary of the person on that anniversary, then, for the purposes of
section 46 of the Act, the annual rate of salary of the person on that
anniversary shall be an amount equal to the amount that, but for that
variation, would have been his annual rate of salary on that
anniversary.
"(2) Where-
(a) after an anniversary of the birth of a person who is, or has ceased to
be, an eligible employee, the annual rate of salary of the person on
that anniversary is varied;
(b) section 47 of the Act applied in relation to the annual rate of salary
of the person on that anniversary; and
(c) the annual rate of salary as varied of the person on that anniversary
is higher than the annual rate of salary that, but for that variation,
would, in accordance with section 47 of the Act, be deemed to be his
annual rate of salary on that anniversary, then, for the purposes of
section 46 of the Act, the annual rate of salary of the person on that
anniversary shall be an amount equal to the amount per annum of the
salary that, but for that variation, would, in accordance with section
47 of the Act, be deemed to have been payable to the person on that
anniversary.
"(3) Where-
(a) sub-section 47 (1) of the Act applies in relation to the annual rate
of salary of a person (being a person who is, or has ceased to be, an
eligible employee) on an anniversary of his birth (in this
sub-regulation referred to as the 'relevant anniversary'); and
(b) after the relevant anniversary, the highest annual rate of salary that
was payable to the person on any day during the period commencing on
the anniversary of his birth last preceding the relevant anniversary
and ending on the day immediately preceding the relevant anniversary
is varied, then, for the purposes of section 46 of the Act, the annual
rate of salary of the person on any day during that period on which
salary was payable to him at that highest rate shall be an amount
equal to the amount that, but for that variation, would have been his
annual rate of salary on that day.
"(4) Where-
(a) a person who is, or has ceased to be, an eligible employee has made an
election under sub-section 47 (2) of the Act by virtue of a decrease
in his annual rate of salary;
(b) sub-section 47 (3) of the Act applies in relation to the annual rate
of the salary of the person on the anniversary of his birth next
following the date of the decrease; and
(c) after that anniversary, the highest annual rate of salary that was
payable to the person on any day during the period commencing on the
date of the decrease and ending on the day immediately preceding that
anniversary is varied, then, for the purposes of section 46 of the
Act, the annual rate of salary of the person on any day during that
period on which salary was payable to him at that highest rate shall
be an amount equal to the amount that, but for that variation, would
have been his annual rate of salary on that day.
"(5) Where-
(a) a person who is, or has ceased to be, an eligible employee has made an
election under sub-section 47 (2) of the Act by virtue of a decrease
in his annual rate of salary;
(b) sub-section 47 (4) of the Act applies in relation to the annual rate
of the salary of the person on the anniversary of his birth last
preceding the date of the decrease; and
(c) after the date of the election, the annual rate of the salary that was
payable to the person on the date of the decrease is varied, then, for
the purposes of sub-section 47 (4) of the Act, the annual rate of
salary of the person on the date of the decrease shall be an amount
equal to the amount that, but for that variation, would have been his
annual rate of salary on that date.".
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