S.I. No. 188/1980 - Civil Service Superannuation Regulations, 1980.

S.I. No. 188 of 1980.

CIVIL SERVICE SUPERANNUATION REGULATIONS, 1980.

I, GENE FITZGERALD, Minister for the Public Service, in exercise of the powers conferred on me by section 3 of the Superannuation and Pensions Act, 1976 (No. 22 of 1976), hereby make the following regulations:

1 Short title.

1. These regulations may be cited as the Civil Service Superannuation Regulations, 1980.

2 Definitions.

2. In these Regulations—

"actual reckonable service" means reckonable service other than service under section 3 (3) of the Superannuation Act, 1887 (inserted by these Regulations);

"benefit under the superannuation provisions" means any annual allowance, additional allowance, gratuity, preserved pension, preserved death gratuity or any refund of contributions made under the Superannuation Acts, 1834 to 1963, or the Superannuation and Pensions Act, 1976 (No. 22 of 1976), or under any scheme, warrant or regulations thereunder, including any transfer of service reckonable under those Acts for superannuation purposes and any marriage gratuity paid to a female civil servant in respect of marriage;

"the European Communities" means the European Economic Community, the European Coal and Steel Community and the European Atomic Energy Community;

"fraction of a completed year" means, where reckonable service comprises days in addition to a completed year or a number of completed years, the fraction represented by

where A is the number of days involved;

"medical certificate" means, in relation to the retirement of any person, a medical certificate having regard to which the Minister for the Public Service is satisfied that the person to whom the certificate relates is incapable from infirmity of mind or body of discharging the duties of his position in the Civil Service and that that infirmity is likely to be permanent;

"minimum retiring age" means fifty-five in the case of a person to whom the Superannuation (Prison Officers) Act, 1919 , applies and sixty in the case of other persons;

"reckonable service", except in the expressions

"actual reckonable service" and "year of reckonable service", means service computed in accordance with the enactments relating to the computation of service for the purpose of determining the amount of a superannuation allowance or gratuity;

"retiring age", except in the expression "minimum retiring age", means seventy years of age in the case of a person holding the Office of Comptroller and Auditor General, sixty-seven years of age in the case of a person who is a Commissioner of the Irish Land Commission appointed pursuant to section 4 of the Land Law (Commission) Act, 1923 (No. 27 of 1923), and sixth-five years of age in the case of other persons;

"year of reckonable service" shall, where reckonable service comprises days in addition to a completed year or a number of completed years, be deemed to include a reference to the fraction of a completed year represented by those days.

3 Amendment of section 12 of Superannuation Act, 1834.

3. (1) Section 12 of the Superannuation Act, 1834 , shall be amended as follows:

( a ) the existing provisions shall be regarded as being a subsection and for that purpose shall be numbered (1); and

( b ) The following subsection is hereby added to the Section:

"(2) Where an officer or person is suspended or absent on leave and, as respects the period of suspension or absence, receives a portion only of his salary, then if, but only if, the period is a period of actual reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980, for the purposes of this Act his salary shall, as regards the period, be regarded as having been the amount which he would have received had he not been suspended or so absent.".

(2) Section 12 of the Superannuation Act, 1834 , shall cease to apply as regards a person, other than a person in respect of whom a calculation may be made under section 8 (5) of the Superannuation and Pensions Act, 1963 (inserted by Regulation 11 of these Regulations)-

( a ) to whom section 10 of the Superannuation Act, 1859 , as amended by section 1 of the Superannuation (Prison Officers) Act, 1919 , applies, or

( b ) who is awarded a gratuity under section 6 of the Superannuation Act, 1859 , as amended by Regulation 4 of these Regulations, or

( c ) in respect of whom a gratuity under section 2 of the Superannuation Act, 1909 , as amended by section 2 of the Superannuation Act, 1914 , and Regulation 7 of these Regulations, is payable;

provided that the date of his retirement in case paragraph (a) or (b) of this Article applies, or death in case paragraph (c) of this Article applies, is at least three years prior to the date on which the person would attain-

(i) the minimum retiring age appropriate to him, where the said paragraph (a) or (b) applies, or

(ii) the retiring age appropriate to him, where the said paragraph (c) applies.

4 Amendment Superannuation Act, 1859.

4. The Superannuation Act, 1859 , is hereby amended by—

( a ) in section 2—

(i) the insertion of "for at least five years" after "State",

(ii) the substitution for all the words from "as follows; (that is to say,)" to the beginning of the proviso of "an annual allowance equal to one-sixtieth of the annual salary and emoluments of his office multiplied by the number of years of his reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980, or by forty, whichever is the less:";

( b ) in section 6 the substitution of "year of reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980," for "year of service"; and

( c ) as regards section 10—

(i) henceforth regarding the existing provisions as being a subsection and for that purpose numbering them (1), and

(ii) the addition of the following subsection to the section:

"(2) The Minister for the Public Service may, in his absolute discretion, direct that a superannuation allowance shall not be granted to a person under this section where he is satisfied that the person, in relation to the appointment to a position in the Civil Service,

( a ) knowingly made a false declaration as regards the state of his health, or

( b ) gave to the said Minister information which he knew to be false in a material particular or deliberately concealed a fact which was material.".

5 Amendment of section 3 of the Superannuation Act, 1887.

5. Section 3 of the Superannuation Act, 1887 , shall be amended as follows:

( a ) the existing provisions shall be regarded as being a subsection and for that purpose shall be numbered (1);

( b ) the aforesaid provisions shall have effect as if for "at the time he becomes" and "is serving" there were substituted "has at any time prior to becoming" and "served", respectively;

( c ) the following subsections are hereby added to the section;

"(2) ( a ) Subject to paragraph (b) of this subsection, a person who—

(i) was appointed to commissioned rank in the Defence Forces, or

(ii) enlisted to serve as a soldier in the Defence Forces, or

(iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

and who, at any subsequent date, becomes an established civil servant may, subject to such conditions as the Minister for the Public Service may prescribe, have not more than two years' emergency military service deemed, for purposes of the Superannuation Acts, 1834 to 1963, to be service as a civil servant.

( b ) This subsection does not apply to a person—

(i) who was appointed to commissioned rank in the Defence Forces and was—

(I) dismissed with ignominy from the Defence Forces, or

(II) dismissed from the Defence Forces by sentence of a court-martial, or

(III) dismissed under section 7 of the Defence Forces Act, 1937 ,

(ii) who was a soldier in the Defence Forces and was,

(I) discharged from the Defence Forces by sentence of a court-martial, or

(II) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

(III) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946,

(iii) to or in respect of whom any payment is made under the Defence Forces (Pensions) Scheme, 1937, as amended, or the Army Pensions Acts, 1923 to 1973, unless such payment is refunded or reduced as the Minister for the Public Service may consider appropriate.

( c ) In this subsection—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 ;

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in paragraph (a) of this subsection was a member (whether as an officer or a soldier) of the Defence Forces and which —

(i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

(ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923."

(3) (a) Where a civil servant resigns, or is discharged, on a medical certificate and his resignation or discharge is by reason only of his infirmity and that infirmity was not caused, either wholly or to a significant extent, by the person, the Minister for the Public Service may, in his absolute discretion, decide that notional service not exceeding ten years or, if notional service falls to be added in accordance with section 6 of the Superannuation and Pensions Act, 1963 , the difference between ten years and the service falling to be added may, for the purposes of the Superannuation Acts, 1834 to 1963, be added to his actual reckonable service as follows:

(i) where his actual reckonable service is not less than five and not more than ten years, the notional service which may be added shall be of—

(I) a period equivalent to that actual reckonable service, or

(II) a period equivalent to the period of additional actual reckonable service which the officer would have had if he had served to retiring age, whichever is the less,

(ii) where his actual reckonable service is not less than ten years, and not more than thirteen years and one hundred and twenty-two days, the notional service shall be —

(I) twenty years, less that actual reckonable service, or

(II) a period equivalent to the period of additional actual reckonable service which the officer would have had if he had served to retiring age, whichever is the less,

(iii) where his actual reckonable service is greater than thirteen years and one hundred and twenty-two days, but less than twenty years, the notional service shall be,

(I) six years and two hundred and forty-three days, or

(II) a period equivalent to the period of additional actual reckonable service which the officer would have had if he had served to retiring age, whichever is the less,

(iv) where his actual reckonable service is twenty years or more, the notional service shall be—

(I) six years and two hundred and forty-three days, or

(II) a period equivalent to the period of additional actual reckonable service which the officer would have had if he had served to minimum retiring age, whichever is the less.

( b ) Where—

(i) a civil servant is a person referred to in section 1 (1) of the Superannuation (Prison Officers) Act, 1919 , and

(ii) his notional service falls to be determined by reference to clause (iii) (II) or (iv) (II) of subparagraph (a) of this paragraph, and

(iii) the period represented by the aggregate of his actual reckonable service and the period referred to in the said clause (iii) (II) or (iv) (II), as may be appropriate, exceeds twenty years,

then for the purpose of making a calculation for the purposes of the said clause (iii) (II) or (iv) (II) every year of the said aggregate period which is subsequent to the twentieth shall be regarded as being two years service.

( c ) Where—

(i) a civil servant who resigns or is discharged on a medical certificate was at any time prior to his resignation or discharge on sick leave at pension rate of pay, and

(ii) the amount of his reckonable service, including notional service which may be added by virtue of paragraph (a) of this subsection, would be less than the amount of reckonable service by reference to which his pension rate of pay was calculated,

the amount of reckonable service, by reference to which his pension rate of pay was calculated, may be used for the purpose of calculating his superannuation allowance and additional allowance.

( d ) Where a person to whom this subsection applies is, subsequent to the date of his resignation or discharge, appointed to a position in the Civil Service,

(i) on his being so appointed,

(I) his entitlement to an annual allowance in respect of his prior resignation or discharge shall cease, and

(II) he shall become entitled to an annual allowance calculated by reference to his actual reckonable service at the time of his aforesaid appointment,

(ii) in case subsequent to such resignation or discharge he qualifies for a benefit under the superannuation provisions within the meaning of the Civil Service Superannuation Regulations, 1980,

(I) the reckonable service by reference to which the said benefit is calculated shall include the actual reckonable service by reference to which the allowance referred to in subparagraph (i) (II) of this paragraph was calculated, and

(II) in so far as such benefit comprises an annual allowance, the amount of the allowance shall not be less than the amount which the annual allowance mentioned in subparagraph (i) (I) of this paragraph would have been had it continued to be payable on the date of his retirement, resignation or discharge from the Civil Service subsequent to his being so appointed,

(III) on the retirement, resignation or discharge referred to in clause (II) of this subparagraph, his entitlement to the annual allowance mentioned in subparagraph (i) (II) of this paragraph shall cease, and

(iii) the said benefit shall be reduced by the amount of the additional allowance paid in respect of his prior resignation or discharge.

(4) If a civil servant, with the permission of the Head Officer of his Department and the Minister for the Public Service, is granted leave of absence without pay in order to take up, at any time after the 31st day of December, 1972, an appointment with an institution of the European Communities and such leave of absence subsequently ceases by reason of his return to his position in the civil service, the following provisions shall apply:

( a ) if he is awarded a pension, preserved pension, severance gratuity, compensation payment, or any equivalent benefit from the institution, the period of service with such institution shall not be reckonable service,

( b ) in case he is not awarded such a pension or gratuity or such compensation or other benefit and the institution makes an agreed payment to the Minister for the Public Service in respect of service with them, that service, to the extent that it was actual service reckonable for the purposes of the institution's pension scheme, shall be deemed to be reckonable service and if the officer is a member of the Civil Service Widows' and Children's Contributory Pension Scheme, 1977, then in addition to the foregoing that service shall be deemed to be service in respect of which periodic contributions within the meaning of Article 9 (2) of the Civil Service Widows' and Children's Contributory Pension Scheme, 1977, were paid.

(5) Where a person who is a civil servant takes up an appointment with an institution of the European Communities in the circumstances described in subsection (4) of this section and subsequently leaves the employment of the institution before attaining sixty years of age, otherwise than because of dismissal or redundancy, and the person does not return to the Civil Service, he shall be deemed to have resigned from the Civil Service on the day he ceases to be so employed, and if, but only if, his reckonable service is not transferred for superannuation purposes to another employment , the provisions of section 6 (1) (b) of the Superannuation Act, 1909 (inserted by Regulation 7 of the Civil Service Superannuation Regulations, 1980), will apply in his case, subject to the proviso that his reckonable service for the purposes of the said section 6 (1) (b) shall be his reckonable service within the meaning of the said Regulations on his last day of such service in the Civil Service prior to taking up his appointment with the institution.

(6) Where a person who is a civil servant takes up an appointment with an institution of the European Communities in the circumstances described in subsection (4) of this section and the person dies while in the service of the institution before his leave of absence terminates the following provisions shall apply:

( a ) an amount not greater than an amount equivalent to three-eightieths of the equivalent, at the date of death, of the annual salary and emoluments of his office on his last day of service in the Civil Service which is reckonable service multiplied by the number of years of his reckonable service or forty, whichever, is the less, will be paid to his legal personal representative,

( b ) sections 2 and 6 of the Superannuation Act, 1909 , as amended by the Civil Service Superannuation Regulations, 1980, will not apply in relation to him.

(7) Where a person who is a civil servant takes up an appointment with an institution of the European Communities in the circumstances described in subsection (4) of this section and the person is serving in the institution when he attains sixty years of age, the following provisions shall apply:

( a ) the following benefits will be payable with effect from the date of his sixtieth birthday, or, in case his leave of absence terminates after that date, the date of such termination, namely—

(i) an annual allowance of one-eightieth of the equivalent, on such date, of the annual salary and emoluments of his office on his last day of reckonable service prior to taking up his appointment with the institution multiplied by the number of years of his reckonable service or forty, whichever is the less, and

(ii) an additional allowance of three-eightieths of the equivalent, on such date, of the annual salary and emoluments of his office on his last day of reckonable service prior to taking up his appointment with the institution so multiplied, and

( b ) the said benefits shall be in lieu of any payments which apart from this subsection might otherwise fall due to be paid to or in respect of him under the Superannuation Acts, 1834 to 1963.

(8) Where a person who is a civil servant takes up an appointment with an institution of the European Communities in the circumstances described in subsection (4) of this section and the Minister for the Public Service is subsequently satisfied that, that appointment having been terminated, such termination is due to redundancy, and the person applies to return to his position in the Civil Service the following provisions shall apply:

( a ) he may, if the said Minister is satisfied that no suitable vacancy exists for him in the Civil Service, be deemed to have resumed his position in the Civil Service on the day following his last day of service with the institution and to have retired from the Civil Service in accordance with the provisions of section 6 of the Superannuation Act, 1909 , and section 6 of the Superannuation and Pensions Act, 1963 , on that day, and

( b ) if he is so deemed to have resumed his position in the Civil Service, the said day will not constitute reckonable service.

(9) In determining the amount of a special allowance or allowances by way of compensation which may be granted to a person who by virtue of subsection (8) of this section is deemed to have resumed his position in the Civil Service, the Minister for the Public Service shall be entitled to take account of any compensation received by the person by virtue of the termination of his appointment with the relevant institution.

(10) Any permanent whole-time member of the staff of the Hospitals Commission who is a member of the superannuation scheme for the staff of the Hospitals Commission and who subsequently becomes an established civil servant may be credited with reckonable service equivalent to the service which was reckonable for the purposes of the said superannuation scheme, and as regards which he does not qualify under that scheme for a pension, preserved pension, severance gratuity, compensation payment, refund of superannuation contributions, or any equivalent benefit, in respect of that service.

(11) ( a ) A person shall not be entitled to reckon the same period of time more than once of the purposes of a superannuation allowance, additional allowance or gratuity.

( b ) A person shall not be entitled to reckon the same period of time both for the purposes of the Superannuation Acts, 1834 to 1963, and also for the purposes of any other scheme of superannuation or pensions which is financed largely or wholly from voted monies.

(12) Where a person who has ceased to be a civil servant is appointed to a position in the Civil Service, the service given in the Civil Service prior to such cesser will not be reckonable if the person is both entitled to reckon the said service under and for the purposes of any superannuation scheme and qualifies under that scheme for a pension, preserved pension, severance gratuity, compensation payment, refund of superannuation contributions, or any equivalent benefit.

(13) In this section —

"the annual salary and emoluments of his office on his last day of reckonable service' means, in relation to a person, the amount by reference to which his superannuation allowance would have been calculated if he were deemed to have attained sixty years of age on that day and to have retired, other than on a medical certificate, on that day;

'actual reckonable service', 'medical certificate', 'minimum retiring age,' 'reckonable service' and 'retiring age' have the meanings assigned to these, respectively, by the Civil Service Superannuation Regulations, 1980.".

6 Amendment of section 8 of Superannuation Act, 1887.

6. Section 8 of the Superannuation Act, 1887 , as amended by section 35 of the Finance Act, 1956 (No. 22 of 1956), shall have effect as if the reference therein to five hundred pounds were a reference to £1,000 or such other sum as shall for the time being be fixed for the purposes of the said section 8 by the Minister for the Public Service.

7 Amendment of Superannuation Act, 1909.

7. (1) The Superannuation Act, 1909 , shall be amended as follows:

( a ) in section 1 (2) —

(i) "three-eightieths" is hereby substituted for "one-thirtieth";

(ii) "years of reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980," and "year of reckonable service within such meaning" are hereby substituted for "completed years" and "completed year", respectively, and

( b ) in section 2 (1) —

(i) the words "after he has served five years or upwards" are hereby repealed;

(ii) "year of reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980," is hereby substituted for "completed year", and

( c ) as regards subsection (1) of section 6,

(i) the existing provisions shall be regarded as being a paragraph and for that purpose shall be numbered (a), and

(ii) "having attained sixty years of age and having reckonable service equivalent to his actual reckonable service at the date of such retirement or removal" shall be substituted in the subsection for "on the ground of ill-health", and

(iii) the following is hereby added to the said subsection (1):

"( b ) Where a person who gave at least five years' reckonable service ceases to be an established civil servant other than —

(i) on a medical certificate,

(ii) in such other circumstances that no benefit under the superannuation provisions within the meaning of the Civil Service Superannuation Regulations, 1980, other than a benefit under this subsection, arises, or

(iii) on dismissal,

a preserved pension and preserved lump sum may, on application by him, be paid to him —

(I) in case the Minister for the Public Service at any time in his absolute discretion decides that the person would have retired on a medical certificate if he had remained in the Civil Service after the date of his resignation, with effect from the date on which the decision is made,

(II) in any other case, with effect from the date on which he attains sixty years of age,

or, if he dies before attaining sixty years of age and a decision under clause (I) of this paragraph has not been made in respect of him, a preserved death gratuity may, on application by his legal personal representatives, be paid to them.

( c ) (i) A preserved pension may not exceed one-eightieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, of the annual salary and emoluments of his office on his last day of service in the Civil Service which is reckonable service multiplied by the number of years of his actual reckonable service or by forty, whichever is the less.

(ii) A preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, of the annual salary and emoluments of his office on his last day of service in the Civil Service which is reckonable service so multiplied.

(iii) A preserved death gratuity may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of the annual salary and emoluments of his office on his last day of service in the Civil Service which is reckonable service so multiplied.

(iv) For the purposes of the preceding sub-paragraphs of this paragraph:

(I) The annual salary and emoluments of his office on his last day of service in the Civil Service which is reckonable service means, in relation to a person, the amount by reference to which his superannuation allowance would have been calculated if he had attained sixty years of age on that day and had retired, other than on a medical certificate, on that date, and

(II) years of his actual reckonable service shall, in the case of an officer to whom the Superannuation (Prison Officers) Act, 1919 , applies, be deemed to be whichever of the following is the less, namely, 40 or a figure obtained by the formula—

where, A is the actual reckonable service, B is thirty years or the actual reckonable service he would have had if he had continued to serve up to the age of fifty-five years, whichever is the less, and C is, in case B is not more than twenty years, a period equivalent to B, or in case B is more than 20 years, a period equivalent to 2B—20.

( d ) Where a person who resigns with an entitlement to benefit under paragraph (b) of this subsection subsequently, but before he attains sixty years of age, becomes an established civil servant or takes up a position which is pensionable under the scheme known as the Pension Scheme for Non-established State Employees, then on his becoming an established civil servant or taking up such position, as may be appropriate, his entitlement under this subsection shall cease.

( e ) Where a preserved pension is paid to a person in the circumstances described in clause (I) of paragraph (b) of this subsection, the Minister for the Public Service may, at any time after the award of the pension and before the date on which the person to whom the award was made attains sixty years of age, review or further review the matter and upon such a review or further review —

(i) in case such pension is being paid and the said Minister is satisfied that, had the application as a result of which the award was so made been made on the date of the review (or further review), such application would not have been allowed, the said Minister shall direct that no further payments of the pension by virtue of the said clause (I) shall be made until the person attains sixty years of age, or

(ii) in case such a direction has been given as regards the award and is for the time being in force and the said Minister is satisfied that, had such application been made on the date of the further review, the application would have been allowed, the said Minister shall direct that the direction shall thenceforth cease to have effect.

( f ) The Superannuation Act, 1956 , shall not apply in relation to a preserved pension.

( g ) (i) Subject to the foregoing provisions of this subsection and to subparagraph (ii) of this paragraph, the Superannuation Acts, 1834 to 1963, shall apply in relation to a preserved pension, preserved lump sum and preserved death gratuity as they apply to a superannuation allowance, additional allowance and gratuity, respectively.

(ii) Section 2 of this Act, as amended by Regulation 7 of the Civil Service Superannuation Regulations, 1980, in so far as it provides that the gratuity therein mentioned shall be equal to the annual salary and emoluments of the relevant civil servant's office, shall not apply as regards a preserved death gratuity.

( h ) In this subsection 'actual reckonable service', 'medical certificate' and 'reckonable service' have the meanings assigned to them, respectively, by the "Civil Service Superannuation Regulations, 1980.".

(2) The amendments contained in paragraph (1) (c) of this Regulation shall not have effect as regards any person who ceased to be a Civil Servant prior to the 1st day of June, 1973, and section 6 (2) of the superannuation Act, 1909 , shall be construed in accordance with the foregoing.

8 Amendment of section 4 of Superannuation Act, 1914.

8. Section 4 of the Superannuation Act, 1914 , shall be amended—

( a ) as regards subsection (1),

(i) by the insertion of "before the 1st day of June, 1973," after "transferred", and

(ii) by the substitution of "having attained sixty years of age and having reckonable service equivalent to his actual reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980, at the said date of transfer" for "on the ground of ill-health",

( b ) by the insertion after subsection (1) of the following subsection:

"(1A) Where a person referred to in subsection (1) of this section is in an approved employment on the 1st day of June, 1973, and subsequently to that day takes up another employment, that other employment may be deemed, for the purposes of this section, to be a continuation of the approved employment.".

9 Amendment of section 1 of Superannuation (Prison Officers) Act, 1919.

9. Section 1 (1) of the Superannuation (Prison Officers) Act, 1919 , shall have effect as if—

( a ) for the words "every subsequent year of service" in paragraph (b) there were substituted the words "every subsequent year of actual reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980, given while in such employment", and

( b ) for the words "two-thirtieths" and "one-thirtieth" in sub-paragraph (i) of paragraph (b) there were substituted, respectively, the words "six-eightieths" and "three-eightieths".

10 Amendment of section 2 of Superannuation Act, 1954 .

10. Section 2 (4) of the Superannuation Act, 1954 (No. 14 of 1954), is hereby amended by the substitution of "reckonable service within the meaning of the Civil Service Superannuation Regulations, 1980," for "pensionable service".

11 Amendment of section 8 of Superannuation and Pensions Act, 1963 .

11. Section 8 of the Superannuation and Pensions Act, 1963 (No. 24 of 1963), is hereby amended by—

( a ) the substitution of the following for subsection (1):

"(1) Where, in accordance with section 12 of the Superannuation Act, 1834 , and apart from this subsection, a calculation would, because of an increase in salary on promotion or otherwise during the period of the last three years of his actual reckonable service, be made upon an average amount of salary, the calculation shall, if the Minister for the Public Service so directs, be made using the formula

where

A is the number of days, in the said period of three years, during which the original salary was payable,

B is the salary which the person would have had on his last day of his actual reckonable service if the salary had not been changed,

C is the number of days, in the said period of three years, in respect of each of which the changed salary was payable, and

D is the salary on the last day of the person's actual reckonable service:

provided that, if a salary (or, if appropriate, salaries), other than that referred to at B or D above, applied for any part (or, if appropriate, parts) of the said period of three years, the calculation shall be made using the said formula modified as follows, namely by the insertion, after the factor X B) of that formula, of the factor+ X F) in respect of each such part (the said additional extra factors, if there are more than one, being inserted in the same order as the periods of time to which each respectively refers follow one another), where in any factor so inserted,

E equals the number of days in the period to which the factor relates, and

F equals the salary which the person would have had on the last day of his actual reckonable service if the salary has not been so changed."; and

( b ) the addition of the following subsections:

(5) Where in accordance with section 12 of the Superannuation Act, 1834 , and apart from this subsection, a calculation would, because of a change in salary during the period of the three last years of actual reckonable service fall to be calculated upon an average amount of salary and the case is not one as regards which a calculation using the formula specified in subsection (1) of this section may be made, the calculation shall, in lieu of being so calculated, be calculated upon the salary enjoyed by the person concerned on the last day of his established service, and the Minister for the Public Service may, in his absolute discretion, direct that any payments in consequence of a greater amount of salary enjoyed by such person at any time during the said period shall, for the purposes of the award, be treated as being emoluments of office within the meaning of section 28 of the Superannuation Act, 1834 .

(6) In this section "actual reckonable service" means actual reckonable service within the meaning of the "Civil Service Superannuation Regulations, 1980."; and

( c ) the repeal of subsection (2) and, except in so far as it relates to subsection (3), subsection (4).

12 Revision of certain annual allowances.

12. (1) In this regulation "the appropriate day" means,

( a ) in case the person concerned is one to whom section 3 (2) of the Superannuation Act, 1887 (inserted by Regulation 5 of these Regulations), applies, in relation to the said section 3 (2), the 1st day of January, 1970, and in relation to any other provision of the Superannuation Acts, 1834 to 1963, the 1st day of June, 1973.

( b ) in case the person concerned is not a person to whom the said section 3 (2) applies, the said 1st day of June.

(2) Where an annual allowance of superannuation or compensation under the Superannuation Acts, 1834 to 1963, is being paid to or in respect of a person on the appropriate day because he had

( a ) ceased to be an established civil servant, or

( b ) ceased to hold an office or appointment referred to in subparagraph (ii), (iii), (iv), (v) or (vi) of section 2 (3) (a) of the Superannuation and Pensions Act, 1976 ,

the annual allowance may be revised by the Minister for the Public Service having regard to these Regulations as if such cesser had occurred on the appropriate day.

(3) Paragraph (1) of this Regulation shall not be construed as not applying to an annual allowance by reason only of an abatement of the allowance by virtue of any enactment.

13 Commencement and application.

13. (1) Regulations 1 and 2 of these Regulations and Regulation 5 hereof, in so far as it amends section 3 of the Superannuation Act, 1887 , so as to provide for the reckoning of certain emergency military service, together with this paragraph of this Regulation, shall be deemed to have come into operation on the 1st day of January, 1970.

(2) These Regulations, other than the provisions hereof mentioned in paragraph (1) of this Regulation, shall be deemed to have come into operation on the 1st day of June, 1973.

GIVEN under my Official Seal this 24th day of June 1980

GENE FITZGERALD

Minister for the Public Service.

EXPLANATORY NOTE

The Superannuation and Pensions Act, 1976 , enables the Minister for the Public Service to amend by regulation superannuation arrangements for civil servants and certain other persons. These Regulations give effect to a number of amendments in the superannuation code.