22TTreatment of decreases in rates used to calculate retiring allowance

22T  Treatment of decreases in rates used to calculate retiring allowance  (a) after 2 March 1996, the rate of any of the following payments (the underlying payment) is decreased:  (i) parliamentary allowance payable to a member;  (ii) salary payable to a Minister of State in respect of an office;  (iii) allowance by way of salary payable to an office holder in respect of that office; and  (b) at a time after the decrease, retiring allowance is payable to a person, or would have been payable to a person if he or she had not died, who was receiving the underlying payment at a time before the decrease; this section applies for the purposes of calculating the rate of the retiring allowance after the decrease. The rate of the underlying payment immediately before the decrease is the preserved rate. Note 1: For the purposes of applying paragraph (b), it does not matter if the retiring allowance was or would also have been payable to the person before the decrease. Note 2: For the purposes of applying paragraph (b), the time when the person was receiving the underlying payment may be a time before or after 2 March 1996.  (1A) For the purpose of paragraph (1)(a), any reductions under Division 3 of Part 2 of the Parliamentary Business Resources Act 2017 (about salary sacrifice) of a particular member’s entitlement to parliamentary allowance are to be disregarded.  (2) In calculating the rate of the retiring allowance, the rate of the underlying payment is to be taken to remain at the preserved rate until the actual rate of the payment increases to at least the preserved rate.  (3) If the actual rate of the underlying payment is further decreased before increasing to at least the preserved rate, this section does not apply separately in relation to that further decrease.  (4) If a decrease of a payment is expressed to have effect from a particular time before the taking of the decision to decrease the payment, this section applies as if the payment had actually been decreased at that earlier time.  (5) To avoid doubt, if:  (a) a determination under paragraph 45(3)(a) or (b) of the Parliamentary Business Resources Act 2017; and  (b) a determination under subsection 45(1) of that Act; take effect at the same time in relation to the same allowance referred to in subparagraph (1)(a)(i) or (iii) of this section, the net effect of the determinations is taken into account, for the purposes of this section, as a single alteration of the allowance.  (6) To avoid doubt, if:  (a) a determination is made under subsection 45(5) of the Parliamentary Business Resources Act 2017; and  (b) the determination states that it relates to an alteration in salary referred to in subparagraph (1)(a)(ii) of this section; the net effect of the determination and the alteration is taken into account, for the purposes of this section, as a single alteration of the salary.