Local Government (Superannuation) Act, 1956

Calculation of pensionable remuneration of pensionable officer.

27.—(1) A local authority shall from time to time determine the annual money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a pensionable officer.

(2) The pensionable remuneration of a pensionable officer for the purposes of this Part of this Act shall be—

(a) in case he has been an officer of a local authority during the whole of the relevant period and his salary has, during the relevant period and the period (if any) thereafter ending on cesser of office, not changed otherwise than in accordance with changes applicable generally to the class, description or grade of officers to which he belonged at the expiration of the relevant period—his annual rate of salary at the date of cesser of office together with the annual average of his emoluments (if any) in respect of the relevant period;

(b) in any other case—the annual average of his salary and emoluments (if any) during the relevant period.

(3) Where the officer has been an officer for part only of the relevant period and, during the whole or part of the remainder of that period, he was a servant of a local authority, his wages as such servant shall, for the purposes of paragraph (b) of subsection (2) of this section, be regarded as salary.

(4) Notwithstanding any other provisions of this Act, in subsection (2) of this section “salary” and “emoluments” shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Act, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, “salary” shall include remuneration of a servant in any such position.

(5) Paragraph (b) of subsection (2) of this section shall not have the effect, in the case of an officer who has been promoted, of causing any allowance, lump sum or gratuity to be less than if he had not been promoted.

(6) In this section “the relevant period” means—

(a) in case the period or the aggregate of periods which the officer is entitled to reckon as service under this Part of this Act is less than three years—such period or the aggregate of such periods, and

(b) in any other case—the period or the aggregate of the periods comprising the last three years of his service.