The Complete 2004 Laws of Nigeria

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SECTION

1. Transfer of responsibility concerning pensions of certain expatriate officers, etc.
2. Short title.

SCHEDULE

Agreement between the Government of the Federal Republic of Nigeria and the 
Government of the United Kingdom of Great Britain and Northern Ireland 
concerning public officers' pensions

ARTICLE 1

Interpretation

ARTICLE 2

Assumption of responsibility by the Government of the United Kingdom

ARTICLE 3

Obligations of the Government of the United Kingdom

ARTICLE 4

Obligations of the Government of Nigeria

ARTICLES

Supply of information

ARTICLE 6

Modification of previous agreement

ARTICLE 7

Modification of this agreement

ARTICLE 8

Entry into force

ARTICLE 9

Citation

An Act to implement the agreement concluded between the Government of the Fed- 
eral Republic of Nigeria and the Government of the United Kingdom transfer-
ring from Governments in Nigeria to the British Government responsibility for
the administration and payment of pensions to certain British subjects who had
retired from the public service of the Federation or of a State before 1 July 1979 
and those retiring after that date.

[1979 No. 25.)

[1st July, 1979]

[Commencement. )

1. Transfer of responsibility concerning pensions of certain expatriate officers, etc.

(1) As from the commencement of this Act, the payment of pensions to certain
British subjects who had retired or hereafter retired from any office in any public service
in the Federation specified in the Agreement contained in the Schedule to this Act shall
no longer be the responsibility of the Government of the Federation or, as the case may
require, the Government of a State but shall devolve upon and shall be the responsibility
of the Government of the United Kingdom of Great Britain and Northern Ireland in
accordance with the terms of the said Agreement.

[Schedule.]

(2) As from the coming into force of this Act, the provisions of any enactment or law
relating to pensions shall not apply to pensions covered by the Agreement and accord-
ingly, the provisions of any such enactment or law shall be read subject to the provisions
of this Act.

2. Short title

This Act may be cited as the Pensions (Transfer of Responsibility) (United Kingdom
Agreement) Act.

SCHEDULE
[Section 1 (1).]

Agreement between the Government of the Federal Republic of Nigeria and the
Government of the United Kingdom of Great Britain and Northern Ireland 
concerning public officers' pensions

ARTICLE 1

Interpretation

(1) In this Agreement, except where the context otherwise requires-   

           (a)    "actuary" means a Fellow of the Institute of Actuaries or of the Faculty in
              Scotland;

          (b)    "the appointed day" means the day mutually arranged between the Govern-
          ment of the United Kingdom and the Government of Nigeria;

                   (c) "the British element" in relation to a pension means-

                              (i)       (a) in respect of a pension arising from death resulting from an injury

on duty or a pension or additional pension arising from such an in-
jury, being an injury received before the operative date, the whole
cost;

                    (b) in respect of a widows' and orphans' pensions, the whole cost;

              (c) in respect of compensation payable under the Nigeria (Retirement
Benefits) Order-in-Council 1960, the whole cost;

              (d)    in respect of any other pension that proportion of the pension pay-
able to or in respect of an officer which accrues from service before
the operative date;

             (ii)       for the purposes of sub-paragraph (i) of this paragraph the pension benefits shall be calculated according to the pensions laws in force before 1974 and enacted prior to that date;

                (iii)    for the purposes of sub-paragraph (i) (d) of this paragraph the proportion of
a pension which accrues from service before the operative date is that pro-
portion which the total pensionable emoluments enjoyed by the officer
from his public service under the Government of Nigeria or of a Region
prior to the operative date bears to his total pensionable emoluments en-
joyed throughout his public service under such a Government taken into
account in determining the amount of such pension;

(d)    "the Nigeria element" in relation to a pension means the full cost of the pen-
sion other than the British element;

           (e)    "officer" means-

                         (i)     an officer so defined in-

                      (a)    the Public Officers (Eastern Nigeria) Agreement 1961 between Her
Majesty's Government in the United Kingdom and the Government
of Eastern Nigeria signed at Enugu on 5 January 1962; or

                       (b)    the Public Officers (Northern Nigeria) Agreement 1961 between
Her Majesty's Government in the United Kingdom and the Gov-
ernment of Northern Nigeria signed at Kaduna on 18 October 1961;
or

                        (c)     the Public Officers (Western Nigeria) Agreement 1962 between Her
Majesty's Government in the United Kingdom and the Government
of Western Nigeria signed at Ibadan on 7 November 1962; herein-
after referred to as "the Public Officers Agreement"; or

       (ii)    an office who was the substantive holder of a pensionable office in the
former public service of Nigeria prior to the Federation or who before
1^st October 1960, was the substantive holder of a pensionable office in the public service of the Federation of Nigeria and includes a person who was before that date the substantive holder of a pensionable office in the public service of a Region, being a person-

                   (a)    who was selected for or offered appointment to an office in such
former public service of Nigeria or the public service of the Federa-
tion of Nigeria or the public service of a Region by a Secretary of
State; or        

                  (b)    whose appointment to any such office was approved by a Secretary
                      of State; or

                   (c)     who had entered into an agreement with the Crown Agents for
                            Overseas Governments and Administrations to serve in any such of-
                            fice; or 

                    (d)    who although not a person falling within subparagraphs (a), (b) or
                              (c) of this paragraph is or has been a member of Her Majesty's
                                Overseas Civil Service or Her Majesty's Overseas Judiciary; or

(iii)    an officer who served in a West African Inter-Territorial Research Organi-
sation who would have been an officer to whom sub-paragraphs (i) or (ii)
of this paragraph applied if his office had been a pensionable office in the
public service of Eastern or Western Nigeria before 8 August 1957, or in
the public service of Northern Nigeria before 15 March, 1959 or in the
public service of the Federation of Nigeria before I October 1960; and who
was not a citizen of Nigeria on 1 April 1971 or having retired from the
public service or having died in public service after that date, is not or was
not a citizen of Nigeria at the time of his retirement or death as the case
may be;

   (f) "the operative date" means-

              (i)    in respect of public service under the Government of Eastern Nigeria or the
Government of Western Nigeria, I April 1958;

            (ii)    in respect of public service under the Government of Northern Nigeria,
15 March 1959;

           (iii)    in respect of public service under the Government of the Federation of
Nigeria, 1 October 1960;

(g)    "other public service" means public service not under the Government of
Nigeria or of a Region;

(h)    "pension" means pension, gratuity, compensation or any retiring allowance or
other like benefit, or any increase of pension, or any contributions repayable to,
or interest on contributions payable to any officer, payable under the pensions
laws by the Government of Nigeria or a Region or by the Government of the
United Kingdom to or in respect of any officer, or to the widow or child of any
officer or to his legal personal representative;

(i)     "pensionable emoluments" means-

                                  (i)    in respect of public service under the Government of Nigeria or of a Re-
gion, emoluments which count for pension under the pensions law;

                                (ii)    in respect of other public service, emoluments which count for pension in
accordance with the law or regulations in force in such service;

(j) "pensions laws" means-

                                  (i)    in relation to pensions other than widows' and orphans' pensions, any law,
regulation or administrative direction providing for the payment of pen-
sions to officers in respect of public service and in force in Nigeria at any
time prior to the appointed day and enacted prior to that date, including the
Nigeria (Retirement Benefits) Order in Council 1960;

                                  (ii)    in relation to widows' and orphans' pensions' the Widows' and Orphans'
Pensions Ordinance, Chapter 220 of the Laws of the Federation of Nigeria
and Lagos and any amendments thereto in force at any time prior to the

appointed day and enacted prior to that date (thereinafter referred to as
"Chapter 220"); and

[Cap. 220.]

                                         (iii)     in relation to both widows' and orphans' and other pensions, includes the
Special List Agreements;

(k) "public service" means-

                (i)    service in a civil capacity under the Government of Nigeria or of a Region
or any other country or territory in the Commonwealth;

               (ii)    service under the East Africa High Commission, the East African Common
Services Organisation, the East African Posts and Telecommunications
Administration, the East African Railways and Harbours Administration,
the East African Community, the East African Harbours Corporation, the
East African Posts and Telecommunications Corporation or the East Afri-
can Railways Corporation;

                       (iii) service which is pensionable-

                       (a) under the Overseas Superannuation Scheme; or

                       (b) under any Act relating to the superannuation of teachers in the United

                        Kingdom; or

                       (c) under a local authority in the United Kingdom; or

                       (d) under the National Health Service of the United Kingdom; or

                        (e) under the Post Office, United Kingdom of Great Britain and Northern
                            Ireland;

              (iv)   any other service accepted by the Government of the United Kingdom and
the Government of Nigeria to be public service for the purposes of this
Agreement;

                (v)   except for the purposes of computation of a pension, gratuity or other al-
lowance and of determination of the maximum pension grantable, service
as a Governor in respect of which a pension may be granted under the
Overseas Pensions Act 1973, or any Act amending or replacing that Act;

              (vi)   service as the holder of the office of President, Vice-President, Justice of
Appeal, Registrar, Officer or servant of the Court of Appeal for Eastern
Africa established by the Eastern Africa Court of Appeal Order in Council,
1961 (United Kingdom S.I. 1961 No. 2323) or the Court of Appeal for East
Africa;

(vii) service in the service of the Interim Commissioner for the West lndies;
(l) "Special List Agreements" means-

                   (i)   the Special List A Agreements made in 1957 between the Government of
the United Kingdom and respectively the Government of the Federation of
Nigeria, the Government of the Eastern Region of Nigeria, the Govern-
ment of the Northern Region of Nigeria and the Government of the West-
ern Region of Nigeria; or

                (ii)    the Special List B Agreements made in 1960 between the Government of
the United Kingdom and respectively the Government of the Federation of
Nigeria, the Government of Eastern Nigeria, the Government of Northern
Nigeria and the Government of Western Nigeria; or

                (iii)    the Special Lists A and B Agreements which were accepted by the Gov-
ernment of Mid-Western Nigeria;

(m) "widows' and orphans' pensions" means pensions payable under Chap-
ter 220.

[1958 Laws of Nigeria.]

(2) References to the Federal Military Government of the Federal Republic of Nigeria,
the Government of the Federation of Nigeria or the Government of a Region shall be con-
strued as including references to any predecessor Government or successor Government as
appropriate, and reference to public service under any such Government shall be construed as
including public service on secondment to such Government under a Special List Agreement.

ARTICLE 2

Assumption of responsibilities by the Government of the United Kingdom

As from the appointed day the Government of the United Kingdom shall assume from
the Government of Nigeria and from the Governments of the Regions, or, in the case of pen-
sions payable under the Special List Agreements, maintain the responsibility for the control,
administration and payment of pensions which have been awarded before the appointed day
and for the award, control, administration and payment of pensions which would fall to be
awarded on or after the appointed day.

ARTICLE 3

Obligations of the Government of the United Kingdom 
The Government of the United Kingdom undertake-

             (a)    that they shall award, control, administer and pay the pensions referred to in
Article 2 of this Agreement to or in respect of the persons concerned in accor-
dance with the principles and rules contained in the pensions laws, with such
modification as may be necessary in consequence of the transfer of responsi-
bility under this Agreement, or in accordance with such other principles and
rules as the Government of the United Kingdom consistently with the next
following paragraph may from time to time determine;

                (b)    that apart from any modifications arising from the pensions being payable out
of public moneys of the United Kingdom they shall not apply to or in respect of
any officer different provisions from those contained in the pensions laws
(other than any provisions, express or implied, relating to the currency and
method of payment of a pension) so as to make such provisions less favourable
to any beneficiary or potential beneficiary than the provisions applicable to him
on the appointed day:

Provided that if a beneficiary or potential beneficiary elects to have any provision ap-
plied to him, that provision shall be taken to be more favourable to him;

                (c)     that if the Government of Nigeria or of a Region should be adjudged by the
order of a competent court of law having jurisdiction in Nigeria to be liable to
pay to or in respect of an officer or the widow or child or legal personal repre-
sentative of an officer any sum in respect of a pension for which the Govern-
ment of the United Kingdom have assumed responsibility under this Agree-
ment, the Government of the United Kingdom shall repay to the Government
of Nigeria any sum paid to such person for the purpose of complying with the
order of the court; but in this event the Government of the United Kingdom
shall be free to reduce by corresponding sums, or totally to withhold, any pay-
ments of the same pension to or in respect of that person which would other-
wise fall to be made by them under this Agreement.

ARTICLE 4

Obligations of the Government of Nigeria 
(1) The Government of Nigeria undertake-

                (a)    that they shall remain responsible for any instalments of pension granted to or
in respect of an officer, other than a pension payable under a Special List
Agreement which remain unpaid on the appointed day;

                (b)     that they shall as from the appointed day relinquish responsibility for the
award, control, administration and payment of any pension to or in respect of
an officer otherwise than in accordance with the terms of this Agreement;

                (c)     that they shall pay to the Government of the United Kingdom in accordance
with such arrangements as may be accepted by the two Governments-

                      (i)    in respect of any pension awarded before the appointed day to or in respect
of an officer, a sum representing the cost, if any, of the Nigeria element of
such pension;

                       (ii)    in respect of any pension (other than a widows' and orphans' pension)
awarded on or after the appointed day to or in respect of an officer-

                           (a)    that part of the sum which would represent the Nigeria element of
such pension if the public service of the officer ceased on the ap-
pointed day, which is attributable to the officer's public service under
the Government of Nigeria or of a Region up to the day immediately
preceding the appointed day; and

                            (b)    a sum representing forty per cent of the pensionable emoluments
earned by an officer during any part of his public service under the
Government of Nigeria or of a Region which occurs on or after the
appointed day;

                      (iii)    in respect of a widows' and orphans' pension awarded on or after the ap-
pointed day, a sum representing the cost, if any, of the Nigeria element of
such pension.

(2) The sums payable under sub-paragraphs (1) (c) (i), (l) (c) (ii) (a) and (1) (c) (ii) (b) 
of this Article shall be actuarially determined by an Actuary nominated by the Government of
the United Kingdom and acceptable to the Government of Nigeria and the sums payable under
sub-paragraphs (1) (c) (i) and (1) (c) (ii) (a) shall be reduced by a sum accepted by the two
Governments as representing the tax which the Government of Nigeria or of a Region would
have received in respect of the Nigeria element of the pensions.

ARTICLES

Supply of information

Each of the Parties to this Agreement shall, whenever requested to do so by other Party,
supply to that Party such information in connection with the operation of the arrangements
contained in this Agreement as may be specified in such request.

ARTICLE 6

Modification of previous agreement

(1) On and after the appointed day the provisions of any arrangement relating to the
reimbursement of the Government of Nigeria by the Government of the United Kingdom of a
proportion of the cost of a pension shall cease to apply to any pension payable to or in respect
of an officer to whom this Agreement applies in respect of any pension beginning on the ap-
pointed day.

(2) On and after the appointed day the provisions of Articles 3, 4, 5 and 6 and the words
"and shall take any action that may be necessary to preserve his pension rights when he is so
transferred or promoted" in Article 7 (2) of the Public Officers Agreements shall cease to ap-
ply to or in respect of officers to whom this Agreement applies.