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Act 4, Commission of Assembly, March 1982 (IV) – Act anent Pensions Schemes. 16th March 1982.

The Commission of Assembly approve the Pension Schemes, as adjusted to meet the directions of the General Assembly and the requirements of civil legislation, with effect from 16th March 1982. The texts of the adjusted Schemes are appended to the minutes of the Commission. The Finance Committee are instructed to submit to next General Assembly a list of all Acts of Assembly which effectively have been superseded by the new Pension Schemes, and to seek the repeal of these Acts, retrospective to the coming into operation of the new Schemes.

PENSION SCHEME FOR MINISTERS. PROFESSORS, LAY PREACHERS AND MISSIONARIES OF THE FREE CHURCH OF SCOTLAND

1. Applicability —

These regulations shall apply to:—

(a) ordained ministers of the Church:

(b) principals and professors in the College of the Church:

(c) lay-preachers of the Church. employed by the Committee on Sustentation and Supply, or any successor thereof, as resident supply:

(d) missionaries of the Church coming within the jurisdiction of the Foreign Missions Board, or any successor thereof,

and to such other permanent employees at the Church of similar natures as may be directed by the General Assembly.

2. Interpretation

in these regulations:—

(a) “Church” shall mean the Free Church of Scotland;

(b) “minimum retiring age” shall be 65 years in the case of males and 60 years in the case of females;

(c) “retirement” shall mean, in the case of a minister in a pastoral charge, the relinquishment, according to the legislation of the Church, by him, having attained the minimum retiring age, of that pastoral charge and, in the case of any other person to whom these regulations apply, the relinquishment by him, having attained the minimum retiring age, of his main office, or employment with the Church;

(d) “qualifying service” shall mean actual service with the Church, prior to the attainment of 70 years of age, in a full-time, permanent, salaried capacity in one of the categories set out in paragraph 1, and may include service in more than one of these categories; it shall not be regarded as terminated by any break in service not exceeding one month or, by maternity absences to which a woman is entitled under section 45(1) and (2) of the Employment Protection (Consolidation) Act 1978;

(e) “pensionable salary” shall mean the principal emoluments paid by the offices of the Church to a person to whom these regulations apply in respect of his main office or employment with the Church from time to time; subject to paragraph 12 (e) below;

(f) “final remuneration” shall mean the actual pensionable salary paid to a person to whom these regulations apply during the year immediately prior to retirement;

(g) words denoting the male gender shall, where appropriate, be construed as extending to mean the female gender and vice versa.

3. Amount of Pension –

Subject to the abatement mentioned in paragraph 4, on retirement after attaining the minimum retiring age a person to whom these regulations apply and who has completed at least 5 years qualifying service shall be entitled to a yearly pension during life equal, to one eightieth of the rate of the annual pensionable salary immediately prior to the date of retirement in respect of each completed year of qualifying service, but with a maximum of 40/80 ths of such pensionable salary;

Provided that a pension payable to a person under this paragraph, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

4. Abatement for State Pension –

The amount of pension provided under paragraph 3 shall be abated by one half of the additional part of the State pension insofar as that one half is attributable to the contributions made by the Church for the purpose of that additional part of the State pension during the period of qualifying service of a person to whom these regulations apply.

5. Cash Sum on Retirement –

(a) Subject to sub-paragraphs (b) and (c) below-

(i) a person entitled to a pension under paragraph 3, may, on the date of his actual retirement; and,

(ii) a person entitled to a pension under paragraph 7, may, on the date of attainment of the minimum retiring age, elect in writing to the Church to commute part of that pension in exchange for a cash sum at the rate of £1 of annual pension entitlement for £9 of cash sum up to a maximum cash sum equal to one and one half times, in the case of (i) above, final remuneration, or in the case of (ii) above, the amount of pensionable salary paid during the final year of service with the Church.

(b) In the case of a person retiring with less than 20 years qualifying service, the maximum cash sum which may be paid under sub-paragraph (a) above, shall be restricted in accordance with the following tables:-

Years of Qualifying Service                                        80ths of Final Remuneration

1 to 8 years                                                                 3 for each year

9                                                                                  30

10                                                                                36

11                                                                                42

12                                                                                48

13                                                                                54

14                                                                                63

15                                                                                72

16                                                                                81

17                                                                                90

18                                                                                99

19                                                                                108

 

(c) In the case of a person who has received or is entitled to receive lump sum payments under the pension arrangements of former employers, or other pension arrangement of the Church, these lump sum payments shall be taken into account in calculating the cash sum which may be paid under sub-paragraph (a) above so that the maxima stipulated in sub-paragraphs (a) and (b) above, as appropriate, shall not be exceeded.

6. Disability Pension-

(a) In the event of a person to whom these regulations apply and who has completed at least 10 years qualifying service becoming unfit, before attaining the minimum retiring age, for further service on account of physical or mental disability, a disability pension may be paid to him at the discretion of the Church, whose decision shall be final. Such pension, which is alterative to any other benefit payable under these regulations, shall be equal to one-eightieth of the rate of final annual pensionable salary while in the service of the Church in respect of each completed year of qualifying service subject to a maximum of 40/80ths and subject also to the abatement mentioned in paragraph 4, where such additional part of the State pension is payable. A person in receipt of a disability pension may be required by the Church to furnish a certificate from a medical practitioner nominated by the Church as to his state of health. If the Church is not satisfied as to the person’s continuing unfitness for service, the Church may direct that the disability pension shall cease, in which event the person, if suitably qualified, shall have his pension rights preserved under paragraph 7.

(b) It is provided that a pension payable to a person under sub-paragraph (a) above, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

7. Preservation of Pension Rights –

In the event of a person to whom these regulations apply and who has completed at least 5 years qualifying service leaving the service of the Church after attaining 26 years of age, otherwise than by retirement on pension, he shall be entitled on attaining the minimum retiring age specified in paragraph 2 (b) to a yearly pension during life equal to one-eightieth of the rate of final annual pensionable salary while in the service of the Church in respect of each completed year of qualifying service subject to a maximum of 40 / 80ths and subject also to the abatement mentioned in paragraph 4;

Provided that a pension payable to a person under this paragraph, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

8. Death-in-Service-Benefit-

(a) In the event of a person to whom these regulations apply:—

(i) dying while in qualifying service with the Church, or

(ii) dying while in receipt of a disability pension under paragraph 6, but before having attained the minimum retiring age specified in paragraph 2 (b), a cash payment equal to two and a half times the sum specified in sub-paragraph (b) below may, at the discretion of the Church, be made to his surviving widow; whom failing to his dependent children and/or other dependants in such proportions as the Church thinks fit save that in the case of a person to whom (i) above applies dying after having attained the minimum retiring age, the cash payment shall be restricted to one and threequarters times the sum specified in sub-paragraph (b) below.

(b) The sum specified for the purpose of sub-pargraph (a) above shall be :-

(i) in the case of a person to whom sub-paragraph (a) (i) above applies, his rate of annual pensionable salary immediately prior to death, and

(ii) in the case of a person to whom sub-paragraph (a) (ii) above applies, the rate of final annual pensionable salary while in qualifying service with the Church.

9. Provisions on death of Pensioner-

(a) In the event of a person to whom these regulations apply:—

(i) dying while in receipt of a pension under paragraph 3, or

(ii) dying while in receipt of a disability pension under paragraph 6, after having attained the minimum retiring age specified in paragraph 2 (b),

a cash payment of £1,000 may, at the discretion of the Church, be made to his surviving widow: whom failing to his dependent children and/or other dependants, in such proportions as the Church thinks fit.

(b) In the event of a person to whom these regulations apply dying while in receipt of a pension under paragraph 7, a cash payment of that proportion of £1,000 as the number of that person’s years of qualifying service bears to 40 years may, at the discretion of the Church, be made to his surviving widow; whom failing to his dependent children and/or other dependants. In such proportions as the Church thinks fit.

(c) In the event of a person to whom these regulations apply dying, the Church may, at its discretion,

(i) augment to such extent as it thinks fit any pension payable as a result by the Churches and Universities (Scotland) Widows’ and Orphans’ Fund.

(ii) where such pension is not payable, pay an equivalent pension as if such person had been a member of the said Fund, augmented as provided in (i) above:

Provided that such payment and augmentation shall in no case prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970, of any statutory modification or reenactment thereof for the time being in force

10. Transitional –

It is provided that a person to whom these regulations apply and who was in qualifying service with the Church prior to 21st May 1980 and remained so as at the date of coming into operation of these regulations, shall not receive lower aggregate pension benefits from the Church than he would have been entitled to receive under Act XX 1978;

Provided that a pension payable to a person under Act XX 1978 in virtue of this paragraph, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40 /60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

11. Power to credit Additional Years of Service-

In determining years of qualifying service for the purpose of calculating a pension under paragraph 3, 6, 7 or 10 the Church may, at its complete discretion, credit additional years of service to a person to whom these regulations apply, but in no case shall a person be credited with more than 40 years of service in all.

12. Variation of these Regulations-

(a) Notwithstanding anything contained in these regulations, it shall be competent for the Church and any person to whom these regulations apply to vary these regulations as they affect that person, by mutual agreement subject to the approval of the General Assembly and provided that the approval of this Scheme under Chapter II, Part II of the Finance Act 1970, or any statutory modification or re-enactment thereof for the time being in force, shall not be prejudiced.

(b) In the event of a serving principal or professor of the Church College who has attained the minimum retirement age, resigning an taking up a pastoral charge, he shall be entitled on his subsequent retirement to such yearly pension as he would have been entitled to had he then resigned from the College post he formerly held.

(c) In the event of a serving principal of professor of the Church College, who has not attained the minimum retiring age, resigning and taking up a pastoral charge, he shall be entitled on his subsequent retirement, after attaining the minimum retiring age, to such augmentation of his yearly pension as appears reasonable to the Church, taking account of the circumstances of the case.

(d) In the case of a missionary for whom the Foreign Missions Board has made a pension provision through a Life Assurance contract(s) incorporating annuity benefits, the benefits payable thereunder  shall be integrated with the benefits payable under these regulations so as to achieve parity with the position that person would have had under these regulations had the said Life Assurance contract(s) not been made.

(e)  In the case of ministers in overseas congregations under the supervision of the Overseas Missions’ Board of the Church, “pensionable salary” shall mean the full rate of stipend paid by Offices of the Church to ministers in home congregations in respect of their main office or employment with the Church from time to time; and any overseas state pension benefits payable to such ministers in Overseas congregations shall be integrated with the benefits under these regulations applying “mutatis mutandis” the principles set out in these regulations.

13. Increase in Pensions-

(a) After the coming into operation of these regulations. all pensions payable under these regulations. or under former per arrangements. to persons coming within the categories specified in paragraph I shall be subject to the same percentage increases respectively. as are awarded on the basic salaries of the corresponding categories of persons still in employment. but subject to sub-paragraph (b) below.

(b) Any increase in pension benefit under sub-paragraph (a) above shall not be so great as to cause such benefit to exceed the maxima permitted under the Scheme in accordance with the provisos in paragraphs 3, 6 and 7 as varied, where appropriate, by paragraph 10, increased in proportion to the of living since the date on which such benefit first became payable, as determined from the Index on Retail Prices published by the Department of Employment or other such index as may from time to time be agreed by the Commissioners of inland Revenue for the purposes of this sub-paragraph.

14. Powers and Duties of ‘Finance, Law and Advisory Committee-

Always subject to Assembly legislation, the powers, duties and obligations, discretionary or otherwise, of the Church under these regulations shall be carried out and exercised by the Finance, Law and Advisory Committee, subject to an individual’s right of access to the General Assembly, in proper form.

15. Benefits not assignable –

All benefits payable in terms of these regulations shall be strictly alimentary and incapable of being assigned or attached for debt.

16. VOLUNTARY CONTRIBUTIONS

(A) Although a person is not required to contribute towards the cost of providing the normal benefits set out in the foregoing Regulations he may opt to pay regular contributions under these Regulations at such a rate as may be agreed by the Church but not exceeding 15% of his pensionable salary for the purpose of the provision of additional benefits being provided under these Regulations in respect of him subject to the maximum stated in Regulation 3 relating to limitation of benefits.

(B) The amount of contributions paid by the Church in respect of a person is not affected by the Voluntary Contributions paid by that person.

(C) No Voluntary Contributions will be payable on or after the person’s minimum retiring age unless specially authorised in writing by the Church.

(D) In all circumstances Voluntary Contributions must be paid by the person on a uniform basis for a period of not less than five years or until retirement, if earlier. However the Church may consent to a person’s Voluntary Contributions being reduced or suspended in circumstances of hardship or during temporary absence from active employment. In such event, the person’s benefits relating to such Voluntary Contributions will be appropriately reduced by amounts determined by the Church. In addition the Church may reduce or suspend such Voluntary Contributions to ensure that the additional benefits secured when aggregated with the normal benefits do not exceed the limits set out in Regulation 3.

(E) Except as hereinafter provided, a person will be entitled on retirement to the benefits relating to his Voluntary Contributions.

(F) In the event of a person leaving the service of the Church who has paid Voluntary Contributions as aforesaid

(a) (i) the person may elect to take a return in respect of such Voluntary Contributions if on the date of leaving he has not attained 26 years of age or has completed less than five years’ qualifying service (as defined in Regulation 2).

(ii) any return in respect of a person’s Voluntary Contributions will be subject to a deduction of the amount of Income Tax for which the Church is accountable in respect of such refund, and

(iii) an election by a person to take a refund in respect of his Voluntary Contributions will automatically extinguish his entitlement to all other benefits in respect of the period to which the refund relates.

(b) a person may not elect a return in respect of such Voluntary Contributions if on the date of leaving he has both attained 26 years of age and completed five years’ qualifying service as defined in Regulation 2).

Where a person can but does not elect a return in respect of his Voluntary Contributions or the provisions of (b) above apply in respect of him he will remain entitled under these Regulations to the deferred benefits relating to such Voluntary Contributions.

(c) Irrespective of his length of service the person may elect to transfer the value of his contributions to any scheme or arrangement of his new employer approved by the Board of Inland Revenue.77

(G) (i) If a person dies whilst in the service of the Church prior to his retirement, a refund in respect of his Voluntary Contributions will be paid in terms of Regulation 8.

(ii) If a person dies subsequent to leaving the service of the Church but prior to his minimum retiring age or the date of his receipt of any benefit from these Regulations, if earlier, a refund in respect of his Voluntary Contributions (or such part as remains subject to these Regulations at the date of his death) will be paid to his personal representatives.

PENSION SCHEME FOR OFFICE AND EVENTIDE HOMES STAFF OF THE FREE CHURCH OF SCOTLAND

1. Applicability-

These regulations shall apply to all members of the permanent staff of the Offices of the Church and in the Church’s Eventide Homes and to such other permanent employees of the Church of similar natures as may be directed by the General Assembly.

2. Interpretation-

In these regulations:–

(a) “Church” shall mean the Free Church of Scotland;

(b) “qualifying service ” shall mean actual service with the Church in a full-time, permanent. salaried capacity in one of the categories set out in paragraph I. and may include service in more than one of

these categories: it shall not be regarded as terminated by any break in service not exceeding one month or by maternity absences to a woman is entitled under section 45 (1) and (2) of the Employment Prolction (Consolidation) Act 1978;

(c) “pensionable salary” shall mean the principal emoluments paid by the Church to a person to whom these regulations apply in respect of his main office or employment with the Church from time to time:

(d) ” final remuneration ” shall mean the actual pensionable salary paid to a person to whom those regulations apply during the year immediately prior to retirement;

(e) words denoting the male gender shall, where appropriate, be construed as extending to mean the female gender, and vice versa.

3. Retiring Age-

Persons, to whom these regulations apply shall retire at the end of the month in which they attain the age of 65 years if male, or 60 years if female.

4. Amount of Pension-

Subject to the abatement mentioned in paragraph 5, on retirement after attaining the retiring age a person to whom these regulations apply and who has completed at least 5 years qualifying service shall be entitled to a yearly pension during life equal to one-eightieth of the average pensionable salary during the 3 years immediately prior to the date of retirement, in respect of each completed year of qualifying service, but with a maximum of 40/80th of such average pensionable salary.

Provided that a pension payable to a person under this paragraph, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

5. Abatement for State Pension –

The amount of the pension provided under paragraph 4 shall be abated by one half of the additional part of the State pension insofar as that one half is attributable to the contributions made by the Church for the purpose of that additional part of the State pension during the period of qualifying service of a person to whom these regulations apply.

6. Cash Sum on Retirement –

(a) Subject to sub-paragraphs (b) and (c) below-

(i) a person entitled to a pension under paragraph 4, may, on the date of his actual retirement; and,

(ii) a person entitled to a pension under paragraph 8, may, on the date of attainment of the minimum retiring age, elect in writing to the Church to commute part of that pension in exchange for a cash sum at the rate of £1 of annual pension entitlement for £9 of cash sum up to a maximum cash sum equal to one and one half times, in the case of (i) above, final remuneration, or in the case of (ii) above, the amount of pensionable salary paid during the final year of service with the Church.

(b) In the case of a person retiring with less than 20 years qualifying service, the maximum cash sum which may be paid under sub-paragraph (a) above, shall be restricted in accordance with the following tables:-

Years of Qualifying Service                                        80ths of Final Remuneration

1 to 8 years                                                                 3 for each year

9                                                                                  30

10                                                                                36

11                                                                                42

12                                                                                48

13                                                                                54

14                                                                                63

15                                                                                72

16                                                                                81

17                                                                                90

18                                                                                99

19                                                                                108

 

(c) In the case of a person who has received or is entitled to receive lump sum payments under the pension arrangements of former employers, or other pension arrangement of the Church, these lump sum payments shall be taken into account in calculating the cash sum which may be paid under sub-paragraph (a) above so that the maxima stipulated in sub-paragraphs (a) and (b) above, as appropriate, shall not be exceeded.

7. Disability Pension-

(a) In the event of a person to whom these regulations apply and who has completed at least 15 years qualifying service becoming unfit, before attaining the minimum retiring age, for further service on account of physical or mental disability, a disability pension may be paid to him at the discretion of the Church, whose decision shall be final. Such pension, which is alterative to any other benefit payable under these regulations, shall be equal to one-eightieth of the rate of final annual pensionable salary while in the service of the Church in respect of each completed year of qualifying service subject to a maximum of 40/80ths and subject also to the abatement mentioned in paragraph 5, where such additional part of the State pension is payable. A person in receipt of a disability pension may be required by the Church to furnish a certificate from a medical practitioner nominated by the Church as to his state of health. If the Church is not satisfied as to the person’s continuing unfitness for service, the Church may direct that the disability pension shall cease, in which event the person, if suitably qualified, shall have his pension rights preserved under paragraph 8.

(b) It is provided that a pension payable to a person under sub-paragraph (a) above, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

8. Preservation of Pension Rights –

In the event of a person to whom these regulations apply and who has completed at least 5 years qualifying service leaving the service of the Church after attaining 26 years of age, otherwise than by retirement on pension, he shall be entitled on attaining the minimum retiring age specified in paragraph 3 to a yearly pension during life equal to one-eightieth of the rate of final annual pensionable salary while in the service of the Church in respect of each completed year of qualifying service subject to a maximum of 40 / 80ths and subject also to the abatement mentioned in paragraph 5;

Provided that a pension payable to a person under this paragraph, when aggregated with the pension equivalent of all other retirement benefits payable to or in respect of him under any other schemes of the Church, shall not exceed one-sixtieth of final remuneration for each year of qualifying service subject to a maximum of 40/60ths of final remuneration or such greater amount as shall not prejudice the approval of this Scheme under Chapter II, Part II of the Finance Act 1970 or any statutory modification or re-enactment thereof for the time being in force.

9. Death-in-Service-Benefit-

(a) In the event of a person to whom these regulations apply:—

(i) dying while in qualifying service with the Church, or

(ii) dying while in receipt of a disability pension under paragraph 7, but before having attained the minimum retiring age specified in paragraph 3, a cash payment equal to two and one half times the sum specified in sub-paragraph (b) below may, at the discretion of the Church, be made to his surviving widow; whom failing to his dependent children and/or other dependants in such proportions as the Church thinks fit.

(b) The sum specified for the purpose of sub-paragraph (a) above shall be:-

(i) in the case of a person to whom sub-paragraph (a) (i) above applies, his rate of annual pensionable salary immediately prior to death, and

(ii) in the case of a person to whom sub-paragraph (a) (ii) above applies, the rate of final annual pensionable salary while in qualifying service with the Church.

9A. Discretionary Benefit to Widows, etc.

In the event of a person to whom these regulations apply dying, the Church may, at its discretion, pay an equivalent pension in the circumstances referred to in paragraph 9(e) (as amended) of the Pension Scheme for Ministers, etc. (Act IV of Commission of Assembly 1982), augmented as indicated therein:

Provided that such payment and augmentation shall in no case prejudice the approval of this Scheme under Chapter II, Part II, of the Finance Act 1970, or any statutory modification or re-enactment thereof for the time being in force.

10. Power to credit Additional Years of Service-

In determining years of qualifying service for the purpose of calculating a pension under paragraph 4, 7 or 8 the Church may, at its complete discretion, credit additional years of service to a person to whom these regulations apply, but in no case shall a person be credited with more than 40 years of service in all.

11. Variation of these Regulations-

Notwithstanding anything contained in these regulations, it shall be competent for the Church and any person to whom these regulations apply to vary these regulations as they affect that person, by mutual agreement subject to the approval of the General Assembly and provided that the approval of this Scheme under Chapter II, Part II of the Finance Act 1970, or any statutory modification or re-enactment thereof for the time being in force, shall not be prejudiced.

12. Increase in Pensions-

(a) The Finance, Law and Advisory Committee shall each year consider the amount of pensions being paid under these regulations, Act XIX 1977 or Act IV 1890 and shall have power to increase them if considered advisable.

(b) Any increase in pension benefit under sub-paragraph (a) above shall not be so great as to cause such benefit to exceed the maxima permitted under the Scheme in accordance with the provisos in paragraphs 4, 7 and 8, increased in proportion to the of living since the date on which such benefit first became payable, as determined from the Index on Retail Prices published by the Department of Employment or other such index as may from time to time be agreed by the Commissioners of inland Revenue for the purposes of this sub-paragraph.

13. Powers and Duties of ‘Finance, Law and Advisory Committee-

Always subject to Assembly legislation, the powers, duties and obligations, discretionary or otherwise, of the Church under these regulations shall be carried out and exercised by the Finance, Law and Advisory Committee, subject to an individual’s right of access to the General Assembly, in proper form.

14. Benefits not assignable –

All benefits payable in terms of these regulations shall be strictly alimentary and incapable of being assigned or attached for debt.

15. VOLUNTARY CONTRIBUTIONS

(A) Although a person is not required to contribute towards the cost of providing the normal benefits set out in the foregoing Regulations he may opt to pay regular contributions under these Regulations at such a rate as may be agreed by the Church but not exceeding 15% of his pensionable salary for the purpose of the provision of additional benefits being provided under these Regulations in respect of him subject to the maximum stated in Regulation 4 relating to limitation of benefits.

(B) The amount of contributions paid by the Church in respect of a person is not affected by the Voluntary Contributions paid by that person.

(C) No Voluntary Contributions will be payable on or after the person’s Retiring Age unless specially authorised in writing by the Church.

(D) In all circumstances Voluntary Contributions must be paid by the person on a uniform basis for a period of not less than five years or until retirement, if earlier. However the Church may consent to a person’s Voluntary Contributions being reduced or suspended in circumstances of hardship or during temporary absence from active employment. In such event, the person’s benefits relating to such Voluntary Contributions will be appropriately reduced by amounts determined by the Church. In addition the Church may reduce or suspend such Voluntary Contributions to ensure that the additional benefits secured when aggregated with the normal benefits to not exceed the limits set out in Regulation 4.

(E) Except as hereinafter provided, a person will be entitled on retirement to the benefits relating to his Voluntary Contributions.

(F) In the event of a person leaving the service of the Church who has paid Voluntary Contributions as aforesaid

(a) (i) the person may elect to take a return in respect of such Voluntary Contributions if on the date of leaving he has not attained 26 years of age or has completed less than five years’ qualifying service (as defined in Regulation 2).

(ii) any return in respect of a person’s Voluntary Contributions will be subject to a deduction of the amount of Income Tax for which the Church is accountable in respect of such refund, and

(iii) an election by a person to take a refund in respect of his Voluntary Contributions will automatically extinguish his entitlement to all other benefits in respect of the period to which the refund relates.

(b) a person may not elect a return in respect of such Voluntary Contributions if on the date of leaving he has both attained 26 years of age and completed five years’ qualifying service as defined in Regulation 2). Where a person can but does not elect a return in respect of his Voluntary Contributions or the provisions of (b) above apply in respect of him he will remain entitled under these Regulations to the deferred benefits relating to such Voluntary Contributions.

(c) Irrespective of his length of service the person may elect to transfer the value of his contributions to any scheme or arrangement of his new employer approved by the Board of Inland Revenue.

(G) (i) If a person dies whilst in the service of the Church prior to his retirement, a refund in respect of his Voluntary Contributions will be paid in terms of Regulation 9.

(ii) If a person dies subsequent to leaving the service of the Church but prior to his minimum retiring age or the date of his receipt of any benefit from these Regulations, if earlier, a refund in respect of his Voluntary Contributions (or such part as remains subject to these Regulations at the date of his death) will be paid to his personal representatives.