Title, commencement, interpretation and application

1.—(1) This Order is called the Firefighters' Pension (Wales) Scheme (Amendment) Order 2007.

(2) This Order comes into force on 29 March 2007, but has effect as specified in paragraphs (3) to (6).

(3) The amendment made by article 2 and paragraph 18 of Schedule 1 (spouse’s or civil partner’s requisite benefit and temporary pension) has effect from 1 March 1992.

(4) The amendment made by article 2 and paragraph 2 of Schedule 1 (short service award) has effect from 21 November 2005.

(5) The amendments made by article 2 and the following paragraphs of Schedule 1 have effect from 6 April 2006—

(a) paragraph 1 (exclusive application of Scheme to regular firefighters),

(b) paragraph 10 (commutation — general provision),

(c) paragraph 11 (commutation — small pensions),

(d) paragraph 12 (allocation),

(e) paragraph 14 (deduction of tax from certain awards),

(f) paragraph 24 (lump sum death grant),

(g) paragraph 27 (lump sum in lieu of surviving spouse’s or civil partner’s pension),

(h) paragraph 28 (lump sum in lieu of child’s allowance),

(i) paragraph 29 (limitation on discretion to commute pension or allowance for lump sum),

(j) paragraph 41 (election to purchase increased benefits),

(k) paragraph 42 (payment of periodical contributions for increased benefits), and

(l) paragraph 43 (pension debit members: restriction on replacement of debited rights).

(6) The remaining provisions of this Order have effect from 1 April 2006.

(7) In this Order—

“the Assembly” means the National Assembly for Wales?CQ?;

“the Compensation Scheme” means the Firefighters' Compensation Scheme (Wales) 2007 set out in the Schedule to the Firefighters' Compensation Scheme (Wales) Order 2007(5); and

“the Pension Scheme” means the Firefighters' Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992(6) (renamed in relation to Wales as the Firefighters' Pension (Wales) Scheme, as it has effect in Wales (7).

(8) The amendments made by this Order apply only in relation to the Firefighters' Pension (Wales) Scheme as it has effect in Wales(8).

Amendment of the Pension Scheme

2.  The Pension Scheme is amended in accordance with Schedule 1.

Transitional provision

3.—(1) The amendments made by article 2 and paragraphs 6 (ill-health awards), 51 (review of ill-health and certain deferred pensions) and 62 (ill-health pension) of Schedule 1 do not have effect in relation to a person in respect of whom a determination or decision relevant to the termination of that person’s employment on grounds of ill-health (whether under Part H or Part K of the Pension Scheme) has been made before 1 April 2006.

(2) In a case to which paragraph (1) applies, rules B3 and K1 of the Pension Scheme continue to have effect in relation to the person concerned in the form in which they exist immediately before that date.

Revocation and consequential provision

4.—(1) So much of article 2(2) of the Firemen’s Pension Scheme Order 1992 as relates to the provisions specified in column (1) of Schedule 2 to this Order (provisions of the Pension Scheme superseded by the Compensation Scheme) is revoked as to Wales.

(2) A reference in any document (whether made, served or issued before, on or after 1 April 2006) to a provision of the Pension Scheme that ceases to have effect by virtue of paragraph (1) is, unless a contrary intention appears, to be construed on and after that date as a reference to the corresponding provision of the Compensation Scheme specified in column (2) of Schedule 2.

Article 2

SCHEDULE 1 AMENDMENT OF THE FIREFIGHTERS' PENSION (WALES) SCHEME (WALES ONLY)

1.  In rule A3 (exclusive application to regular firefighters)—

(a) in paragraph (1), for “paragraphs (3) and (4)”, substitute “paragraphs (3) to (5)”; and

(b) after paragraph (4), add—

“(5) This Scheme ceases to apply in relation to—

(a) a person who takes up employment with a fire and rescue authority on or after 6th April 2006,

(b) a person who, having made an election under rule G3(1) not to pay pension contributions, cancels that election on or after 6th April 2006, and

(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.”(10).

2.  Omit rule A9 (qualifying injury).

3.  In rule A10 (disablement)—

(a) in paragraph (2), for “Subject to paragraph (3), disablement”, substitute “Disablement”; and

(b) omit paragraph (3).

4.  Omit rule A11 (death or infirmity resulting from injury).

5.  For rule B2 (short service award), substitute—

“Short service award

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—

(a) if—

(i) he is entitled to reckon at least two years' pensionable service, or

(ii) a transfer value in respect of his rights under a personal pension scheme has been paid to the scheme,

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)(11), substitute—

“Ill health awards

B3.—(1) This rule applies to a regular firefighter who is required to retire under rule A15 (compulsory retirement on grounds of disablement) unless, immediately before his retirement, an election under rule G3(1) not to pay pension contributions had effect.

(2) A regular firefighter who is entitled—

(a) to reckon at least two years' pensionable service; or

(b) to an award under the Compensation Scheme,

becomes entitled on retiring—

(i) where paragraph (3) applies, to a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2;

(ii) where paragraph (4) applies, to the pensions referred to in paragraph (5).

(3) This paragraph applies where, in the opinion of an independent qualified medical practitioner, obtained in accordance with rule H1, the firefighter is capable of undertaking regular employment.

(4) This paragraph applies where, in the opinion of an independent qualified medical practitioner, obtained in accordance with rule H1, the firefighter is incapable of undertaking regular employment.

(5) The pensions are—

(a) a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2; and

(b) a higher tier ill-health pension determined in accordance with paragraph 4 of that Part.

(6) A firefighter who is not entitled to a pension under paragraph (2), becomes entitled on retiring to a short service lump sum of an amount equal to the aggregate of his pension contributions.

(7) In paragraphs (3) and (4) “regular employment” means employment for at least 30 hours a week on average over a period of not less than 12 consecutive months beginning with the date on which the issue of his capacity for employment arises.”.

7.  Omit rule B4 (injury award).

8.  In rule B5 (deferred pension)—

(a) for paragraph (1) substitute—

“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)—

(a) in paragraph (1)—

(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

(b) after paragraph (2), insert—

“(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”;

(b) after paragraph (2) insert—

“(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—

“(8) Notice of commutation takes effect on the date of the person’s retirement.”;

(e) in paragraph (9), for sub-paragraph (b), substitute—

“(b) within three months of the date of his retirement, pay him the lump sum; but where payment of the pension had commenced before commutation, that sum shall be reduced by the difference between the aggregate payments made in respect of the pension and the aggregate payments that would have been made in respect of it if it had been reduced from the date of retirement.”;

(f) for paragraph (10), substitute—

“(10) Where—

(a) notice of commutation relating to an ill-health pension has taken effect;

(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.

(10A) Where paragraph (10)(c) applies and notice of commutation is given in respect of the other pension, the portion of it that may be commuted is reduced by the amount of the reduction under paragraph (10).”; and

(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)(12), 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)—

(a) omit paragraph (4);

(b) for paragraph (7), substitute—

“(7) A person’s notice of allocation, which may be sent by post, must be given before, but not earlier than two months before, the date on which he intends to retire.”;

(c) for paragraph (10), substitute—

“(10) A notice of allocation which has been accepted takes effect only if the person who gave it retires within two months of giving it.”;

(d) omit paragraph (11);

(e) in paragraph (12), for the words from “the later” to “took effect,”, substitute—

• “the date from which the pension is payable;”; and

(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—

“Deduction of tax and lifetime allowance charge

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(13), the amount of tax charged or the amount of charge to be recovered.”.

15.  In rule C1 (spouse’s ordinary pension)—

(a) in paragraph (1)(c), after “injury pension”, insert “under the Compensation Scheme”;

(b) in paragraph (2), omit “, subject to paragraph (3),”;

(c) in paragraph (2A)(14), for “Subject to paragraph (3), the”, substitute “The”; and

(d) omit paragraphs (3) to (6).

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)(15)—

(a) in paragraph (1), omit “, a special award under rule C2, an augmented award under rule C3”;

(b) in paragraph (2), omit “or other award” and “, subject in the case of a civil partner, to paragraph (3),”; and

(c) in paragraph (3), for “or other award mention”, substitute “mentioned”.

18.  For rule C6 (widow’s requisite benefit and temporary pension)(16), substitute—

“Spouse or civil partner’s requisite benefit and temporary pension

C6.—(1) This rule applies, with effect from 1st March 1992, where—

(a) a person entitled to reckon less than 2 years' pensionable service who is or has been a regular firefighter and by whom pension contributions have at any time been payable under rule G2 dies, leaving a surviving spouse or civil partner, after the beginning of the tax year in which he attained or would have attained state pensionable age, and

(b) rule C4 does not apply.

(2) Where this rule applies the surviving spouse or civil partner is entitled—

(a) in respect of the first 13 weeks following the death, to a temporary pension, and

(b) after the last of those 13 weeks, to a requisite benefit pension.

(3) The weekly amount of the temporary pension is A − B, where—

• 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)(17), and

• B is the weekly amount of any children’s allowances payable in respect of his death.

(4) The requisite benefit pension shall be calculated—

(a) in the case of a surviving spouse, in accordance with Part V of Schedule 3, and

(b) in the case of a surviving civil partner, in accordance with that Part subject to the substitution, in paragraphs 1 and 3, of “5th April 1988” for “5th April 1978”.

(5) If—

(a) the deceased dies while serving as a regular firefighter, and

(b) the amount of the capitalised value of the requisite benefit pension, as calculated by the Government Actuary, is less than that of his average pensionable pay,

the surviving spouse or civil partner is entitled to a lump sum equal to the difference between those amounts.”.

19.  For rule C7 (spouse’s award where no other award payable)(18), substitute—

“Award to spouse or civil partner where no other award payable

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

(c) rules C1, C4 and C6 do not apply.

(2) Where this rule applies, the surviving spouse or civil partner is entitled—

(a) in respect of the first 13 weeks following the death, to a temporary pension calculated as if rule C6(2)(a) and (3) had applied; and

(b) to a lump sum of an amount equal to the deceased’s average pensionable pay.”.

20.  In rule C8 (limitations where spouses living apart)(19)—

(a) in paragraph (1), for “rules C1 to C7”, substitute “rules C1 and C4 to C7”;

(b) in paragraphs (2) and (3), for “an award under rule C1, C2, C3 or C4”, substitute “a pension under rule C1 or C4”; and

(c) in paragraph (5), omit “, C2, C3”.

21.  In rule D1 (child’s ordinary allowance), in paragraph (1)(c), after “injury pension”, insert “under the Compensation Scheme”.

22.  Omit rules D2 (child’s special allowance) and D3 (child’s special gratuity).

23.  In rule D5 (child’s allowance or special gratuity: limitations)(20), 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—

  (a)

  he was 75 or more, or

  (b)

  an election under rule G3 not to pay pension contributions had effect.”.

25.  Omit rule E2 (adult dependent relative’s special pension).

26.  In rule E4 (payment of balance of contributions to estate), in paragraph (2)(b)—

(a) after “injury pension”, insert “under the Compensation Scheme”; and

(b) for “rule B4”, substitute “that Scheme”.

27.  For rule E5 (gratuity in lieu of surviving spouse’s pension)(21), substitute—

“Lump sum in lieu of surviving spouse’s or civil partner’s pension

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)(22), the fire and rescue authority may commute the whole or any part of the pension for a lump sum.

(2) Where—

(a) a surviving spouse or civil partner is entitled to a pension under rule C1, and

(b) the fire and rescue authority are satisfied that there are sufficient reasons, and

(c) the surviving spouse or civil partner consents, and

(d) the deceased spouse or civil partner died before his 75th birthday,

the fire and rescue authority may commute the whole or any part of the pension for a lump sum.

(3) A fire and rescue authority may under this rule commute a pension for a lump sum only when the pension first becomes payable.

(4) The payment of a lump sum on the commutation of the whole or any part of a pension under this rule must be made before the date on which the deceased would have attained the age of 75.

(5) A lump sum under this rule shall be calculated in accordance with such guidance as is provided for the purpose by the Government Actuary.”.

28.  For rule E6 (gratuity in lieu of child’s allowance), substitute—

“Lump sum in lieu of child’s allowance

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)(23), 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.

(3) A lump sum under this rule shall be calculated in accordance with Part III of Schedule 5.”.

29.  In rule E7 (limitation on discretion to commute pension or allowance for gratuity)—

(a) for paragraph (2), substitute—

“(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).”(24);

(b) in paragraph (3), for “other gratuity”, substitute “lump sum paid”;

(c) in paragraph (4), omit “, gratuity”; and

(d) in paragraph (5), for “or I4”, substitute “or rule 2 or 3 of Part 7 of the Compensation Scheme”.

30.  In rule E8 (increase of pensions and allowances during first 13 weeks)(25)—

(a) in paragraph (1), omit “, special”;

(b) in paragraph (2), after “pension”, insert “under this Scheme or the Compensation Scheme”;

(c) for paragraph (4), substitute—

“(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.”;

(d) in paragraph (5)—

(i) omit “, special”; and

(ii) after “allowance”, insert “under this Scheme and to a child’s special allowance under the Compensation Scheme”; and

(e) in paragraph (7), after “payable”, insert “under this Scheme or an injury pension under the Compensation Scheme”.

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—

“(3) A regular firefighter may, by written notice given to his employing authority within six months of returning to duty after a period of absence without pay (excluding absence for maternity, paternity or adoption leave), require them to reckon as pensionable service all or part of that period (the “reckonable period”).

(4) Where notice is given under paragraph (3), the firefighter shall, within 6 months of giving that notice, pay to the authority—

(a) the contributions (including any such additional or further contributions as are mentioned in rule G4) that he would have been liable to pay in respect of the reckonable period (in accordance with rule G2(1)) if he had been paid at his normal rate; and

(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—

(a) in a case to which paragraph (5) applies, the requirements of paragraph (4)(a) have not been met;

(b) in any other case, the requirements of paragraph (4)(a) and (b) have not been met.

(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.”.

33.  In rule F3 (previous service reckonable without payment), in paragraph (b), for “in the circumstances and within the period mentioned in rule K1(1) to (4) (cancellation of ill-health pension)”, substitute “following an offer of employment under rule K1A(2)(b),”.

34.  In rule F5 (period during which injury pension was payable)(26)—

(a) for paragraph (1)(a), substitute—

“(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)(27); or

(ii) on retiring from employment with a fire and rescue authority on or after 1st April 2006, becomes entitled to an injury pension under the Compensation Scheme, and”; and

(b) in paragraph (1)(b), for “in the circumstances and within the period mentioned in rule K1(1) to (4),”, substitute “following an offer of employment under rule K1A(2)(b),”.

35.  In rule F6A (previous service reckonable following actionable loss), in paragraph (7)—

(a) at the end of sub-paragraph (b), insert “and”; and

(b) omit sub-paragraph (c).

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.

(2) No sum may be paid in respect of any pension credit rights.”.

38.  In rule G1 (pensionable pay and average pensionable pay), in paragraph (4)—

(a) for sub-paragraph (a), substitute—

“(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)—

(a) for paragraph (1), substitute—

“(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—

(a) for a person who takes up employment with the authority on or after 6th April 2006, 8.5 per cent of his pensionable pay;

(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.”.

40.  In rule G3 (election not to pay pension contributions)—

(a) in paragraph (2), for “paragraph (3)”, substitute “paragraphs (3) and (3A)”;

(b) after paragraph (3), insert—

“(3A) Where—

(a) a person gives notice under paragraph (1) within 3 months of taking up employment with the authority as a regular firefighter; and

(b) no transfer of pension rights from another pension scheme has been made in respect of him,

the election shall be treated as given on his first day of employment and the fire and rescue authority shall repay the pension contributions paid by him.”; and

(c) after paragraph (4), insert—

“(4A) Where aggregate pension contributions are repaid under paragraph (3A), 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.”.