| FIXED RATE EARLY LEAVER GMP REVALUATION |
| Date of termination of C/O employment | Fixed Rate of Revaluation |
| before 6 April 1988 | 8.5% |
| 6 April 1988 - 5 April 1993 | 7.5% |
| 6 April 1993 - 5 April 1997 | 7.0% |
| 6 April 1997 - 5 April 2002 | 6.25% |
| 6 April 2002 - 5 April 2007 | 4.5% |
| 6 April 2007 - 5 April 2012 | 4.0% |
Notes:- An early leaver's benefits may include one or more tranches of accrued GMP, corresponding to one or more separate periods of C/O employments. Different rates may thus be applicable to two or more tranches.
- Refer JOM 77 para 102; CA 14 para 6.29.
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