The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007

(H4A) (1) The Department may, before paying any lump sum under regulations E4A, E6, E6A, E19A, I3 or I5A require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the Department. (2) The declaration is a declaration, in a form specified by the Department, signed by the person, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004^f00017 does not apply. (3) Where no such declaration is received by the Department by the date referred to in paragraph (1) — (a) where the payment in question would otherwise have been a lump sum under regulation E4A, E6A, or I5A, the Department may treat the election under regulation E4A, E6A or I5A as being of no effect, (b) where the payment in question would otherwise have been a lump sum under regulation E6, E31(16) or I3, the Department may, in place of the lump sum, pay an additional pension representing the value of the lump sum, (c) where the payment in question would otherwise have been a lump sum under regulation E19A, the Department need not pay the lump sum. (4) The amount of the additional pension referred to in paragraph (3)(b) shall be determined by the Department after taking advice from the Government Actuary. (H4B) and in this paragraph the “relevant period” is the period which started when the person received the increase in contributable salary as mentioned in regulation E31(11) and ended when the person became entitled to the payment of retirement benefits. (1) This regulation applies where— (a) a person receives an increase in contributable salary as is mentioned in regulation E31(11), but (b) no election under regulation G7(2) has been made. (2) Where this regulation applies the Department shall repay— (a) to the person who was in pensionable employment a sum equivalent to A-B, and (b) to that person’s last employer before he became entitled to retirement benefits a sum equivalent to C-D. (3) In paragraph (2)— - A is the aggregate of the contributions paid by the person under regulation C2 or C8 or Schedule 4 or 5, - B is the aggregate of the contributions which would have been paid under regulation C2 or C8 or Schedule 4 or 5 during the relevant period if the person had actually received the salary which he was treated as having received under regulation E31(11), - C is the aggregate of the contributions paid by the person’s employer under regulation G5 during the relevant period, and - D is the aggregate of the contributions which would have been paid by the person’s employer under regulation G5 during the relevant period if the person had actually received the salary which he was treated as having received under regulation E31(11)

Pension sharing – normal pension age

56

After regulation I2 insert—

(I2A) the pension credit member’s normal pension age shall be 60. (1) For the purposes of this Part a pension credit member’s normal pension age is, subject to paragraph (2), the normal pension age of the corresponding debit member. (2) Where— (a) the corresponding debit member is a person with mixed service, and (b) at the time when the relevant arrangement referred to in Article 25 of the 1999 Order[^f00018] took effect the corresponding debit member had not ceased to be a pre-1st April 2007 entrant by virtue of regulation EA1(4),

Pension credit benefits

57

In regulation I3—

• (a) in paragraph (1) after “shall consist of a pension and” insert “(where paragraph (3) applies)”,

• (b) after paragraph (2) insert —

(2A) Paragraph (3) applies where the pension credit member’s normal pension age is 60.

• (c) at the beginning of paragraph (3) insert “Where this paragraph applies,”,

• (d) in paragraph (5) for “the age of 60” substitute “the normal pension age”.

Commutation

58

In regulation I4(1) and (2) for “the age of 60” substitute “the normal pension age”.

59

After regulation I(4) insert—

(I4A) (1) A pension credit member may, by an election made with the application for payment under regulation E33(2), elect to receive a further lump sum of such amount as is specified in the election (subject to paragraph (2)) in place of part of his pension. (2) The amount of such lump sum must be a multiple of £12 and cannot exceed— (a) in the case of a pension credit member with a normal pension age of 65, his permitted maximum, and (b) in the case of a pension credit member with a normal pension age of 60, his permitted maximum less the lump sum paid under regulation I3(3). (3) Where a lump sum is paid under this regulation the annual rate of the pension credit member’s pension is reduced by £1 for every £12 of lump sum.

Death grant

60

In regulation I6(3)(a), (3)(b) and (4)(b) for “the age of 60” substitute “the normal pension age”.

Glossary of expressions

61

In Schedule 1—

• (a) Insert the following definitions at the appropriate place in alphabetical order—

“Appropriate factor”	A factor from time to time specified in relation to the age of a person by the Department after taking advice from the Government Actuary, and different factors may be specified—for persons with a normal pension age of 60, for persons with a normal pension age of 65, andfor different provisions of these Regulations.,
“Career break”	A period when, with the agreement of the person’s former employer, the person is not in pensionable employment but expects to return to employment with the same employer and during which the person does not take up any other employment
“1st April 2007 or later entrant”	Construe in accordance with regulation EA1(9)
“Normal pension age”	Construe in accordance with regulation EA1(10) or, where applicable regulation I2A
“Old regulation C3”	Regulation C3 as it had effect immediately before 1st April 2007
“Old regulation C4” and “old regulation C6”	Regulation C4 or C6 as it had effect immediately before 1st April 2007 and as it has effect on and after that date by virtue of paragraph 7 or 8 of Schedule 5 to the Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007
“Permitted maximum”	Construe in accordance with paragraph 2 of Schedule 29 to the Finance Act 2004[^f00019]
“Person with mixed service”	Construe in accordance with regulation EA1(8)
“Phased retirement benefits”	Construe in accordance with regulation E4A(1)
“Post-break employment start”	Construe in accordance with regulation EA1(7)
“Pre-1st April 2007 entrant”	Construe in accordance with regulation EA1(2)
“Relevant break of service”	Construe in accordance with regulation EA1(5)
“Retail prices index”	The index of retail prices published by the Office for National Statistics
“Surviving nominated partner”	Construe in accordance with regulation E22A(6)

• (b) for the definition of “retirement lump sum” substitute—

“Retirement lump sum”	A retirement lump sum payable under Part E (including any retirement lump sum paid as part of phased retirement benefits).

• (c) for the definition of “retirement pension” substitute—

“Retirement pension”	A retirement pension payable under Part E including—any retirement pension paid as part of phased retirement benefits, andexcept in regulation E13A, a total incapacity pension paid pursuant to regulation E8A

• (d) at the end of the definition of “average salary” insert “or, where applicable, regulation E31A”,

• (e) for paragraph (a)(i) and (ii) of the definition of “entitled” substitute—

(i) has not yet attained the normal pension age, or (ii) regardless of his age has ceased to be in further employment in circumstances where regulation E15A applies, and

• (f) for paragraph (b) of the definition of “excluded employment” substitute—

(b) being in part-time employment— (i) has not made an election pursuant to regulation B1(4), where such an election is required pursuant to that paragraph for part-time employment to be pensionable, or (ii) is at the same time in full-time employment.

Elections in respect of additional benefits

62

After Schedule 2 insert as Schedule 2A the Schedule set out as Schedule 4 to these Regulations.

Maximum length of additional periods

63

In Schedule 3—

• (a) omit paragraphs 1 and 2,

• (b) in paragraph 3 before “regulation C3” insert “old”.

Additional contributions for past period under old regulation C3

64

At the end of the heading to Schedule 4 insert “under old regulation C3”

65

In Schedule 4—

• (a) for the definitions of “the principal election”, “the past period” and “the contribution period” substitute—

• “the principal election” means the election under old regulation C3(2);
• “the past period” means the period specified in that election pursuant to old regulation C3(9)(a);
• “the contribution period” means the period specified in that election pursuant to old regulation C3(9)(c)”.

• (b) in paragraph 1(3) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

• (c) in paragraph 1(3)(b) before “regulation C6(7)” insert “old”,

• (d) in paragraph 3 omit “Subject to paragraphs 4 and 5”,

• (e) omit paragraphs 4 and 5,

• (f) in paragraph 6(2) for “such sum as would be payable under Part II” substitute “the actuarial equivalent of the additional contributions that would have been payable”,

• (g) in paragraph 9(3) for “such amount as would be payable under Part II” substitute “the actuarial equivalent of the additional contributions that would have been payable”,

• (h) omit paragraph 11,

• (i) in paragraph 12—

• (i) insert “and” at the end of sub-paragraph (2)(b) and omit “and” at the end of sub-paragraph(2)(c),

• (ii) omit sub-paragraph (2)(d).

Additional contributions for past periods under earlier provisions

66

In Schedule 5—

• (a) in paragraph 1(1)—

• (i) for “Subject to sub-paragraphs (2) to (5) and paragraphs 2 to 4” substitute “Subject to paragraphs 3 and 4”

• (ii) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

• (b) omit paragraphs 1(2) to (5) and 2.

• (c) in paragraph 3—

• (i) omit “or 2”,

• (ii) for “regulation C3” substitute “Schedule 4”,

• (d) omit paragraph 6(3).

Family benefits

67

In Schedule 6—

• (a) in paragraph 10(1)(b) for “C3, C5, C6 or C7” substitute “old regulation C6, regulation C7 or Schedule 4 or 5”,

• (b) for paragraph 12(1) substitute—

(1) Subject to sub-paragraph (2) and except as otherwise provided in Part III, where payment is to be made by method A, the payment period (in years) is A/B x C, where A is the period (in years) specified under paragraph 11(1)(b), B is the rate specified under paragraph 11(1)(d), and C is the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part. (1A) The multiplier determined for the purpose of this Part may differ depending on whether the election is made under paragraph 10(1) or 10(2).

• (c) omit Table 5,

• (d) in paragraph 12(2)—

• (i) omit “(“the Table period”)”, and

• (ii) for “in which the Table period ends” substitute “in which that period ends”,

• (e) for paragraph 12(3) substitute—

(3) Where payment is to be made by Method B, the lump sum payable, which must be paid within 3 months after its amount is notified by the Department, is A x B x C, where A is the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part, B is the period (in years) in respect of which the election was made, and C is the appropriate amount.

• (f) for paragraph 13B(3) substitute—

(3) Except as otherwise provided in Part III, the payment period (in years) is A/B x C, where A is the period (in years) specified under paragraph 13A(5), B is the percentage rate specified under paragraph 13A(6), and C is the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying person.

• (g) omit Table 5A,

• (h) in paragraph 13C(2) for “1.9% if the qualifying person is a man and 1.7% if the qualifying person is a woman” substitute “the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying person”,

• (i) after Part IIA insert—

(13D) (1) A person (other than a person who has previously made an election under sub-paragraph (2)) who has nominated a person under regulation E22A is a qualifying person for the purposes of this Part while— (a) the nomination continues to have effect, and (b) he is in pensionable employment. (2) A qualifying person may by giving notice in writing to the Department before the end of the election period elect to pay family benefit contributions attributable to a period of his reckonable service which is not relevant service as mentioned in regulation E27(2B). (3) An election under sub-paragraph (2) must be accompanied by a declaration signed by the qualifying person that he is in normal health. (4) If a qualifying person dies before the end of the election period without making an election under sub-paragraph (2), his surviving nominated partner may by giving notice in writing to the Department within 3 months of the qualifying person’s death elect to pay family benefit contributions attributable to a period of the qualifying person’s reckonable service which is not relevant service as mentioned in regulation E27(2B). (5) The election period begins on the day on which the qualifying person makes the nomination and ends on the earlier of the day on which— (a) any election he makes under regulation B4 has effect, (b) he has been a qualifying person for a period of 6 months in relation to that nomination. (6) The person who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying person’s reckonable service which is not relevant service as mentioned in regulation E27(2B) or such part of such service as consists of one or more whole years. (7) Where an election is made under sub-paragraph (2), the qualifying person must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method II (lump sum) and, if the former, must specify the percentage rate of his contributable salary at which they are to be paid, which must comply with paragraphs 14(2) and (3). (8) Where a qualifying person’s pensionable employment is part-time, for the purpose of specifying (under sub-paragraph (7)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 14(4)) that rate, sub-paragraph (7) and paragraph 14(2) have effect as if the reference to the qualifying person’s contributable salary were to his full-time equivalent salary. (9) Except as provided in paragraph 14(4), an election under this paragraph is irrevocable. (13E) (1) This paragraph applies where— (a) the qualifying person states under paragraph 13D(7) (in accordance with an election made under paragraph 13D(2)) that family benefit contributions are to be paid by Method 1, and (b) the payment period exceeds a year. (2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying person must pay family benefit contributions to the Department by way of monthly payments from his contributable salary at the percentage rate specified under paragraph 13D(7) or, where the rate is varied under paragraph 14(4), at the specified higher rate for the duration of the payment period. (3) Except as otherwise provided in Part III, the payment period (in years) is A/B x C, where A is the period (in years) specified under paragraph 13D(6), B is the percentage rate specified under paragraph 13D(7), and C is the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the person nominated under regulation E22A. (4) Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end. (13F) (1) Except where paragraph 13E applies, the person who makes an election under paragraph 13D must pay family benefit contributions to the Department by way of a lump sum calculated in accordance with the Method II formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum. (2) The Method 2 formula is A x B x C, where— A is the multiplier determined from time to time by the Department (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the person nominated under regulation E22A, B is the period (in years) specified under paragraph 13D(6), and C is the annual rate of the qualifying person’s contributable salary.

• (j) in paragraph 14(1)(c) after “paragraph 13B (Method 1)” insert “or paragraph 13D (Method 1)”,

• (k) in paragraph 14(3) for “regulation C3 or C5” substitute “Schedule 4 or 5”,

• (l) in paragraph 14(7) and (11) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

• (m) in paragraph 15—

• (i) in sub-paragraph (2) for “the age of 60” substitute “the normal pension age”,

• (ii) in sub-paragraph (2)(b) after “his 60th birthday” insert “in the case of a pre-2007 entrant or his 65th birthday in any other case”,

• (iii) after sub-paragraph (2) insert—

(2A) But sub-paragraph (2) does not apply in a case to which sub-paragraph (2B) applies. (2B) This sub-paragraph applies in a case where— (a) the qualifying person dies before attaining the normal pension age or becomes entitled to payment of retirement benefits by virtue of regulation E4(4), (b) family benefit contributions were payable by monthly payments under paragraph 13D (Method 1), and (c) the Department is not satisfied that the declaration under paragraph 13D(3) was made in good faith.

• (iv) in sub-paragraph (3) for “the age of 60” substitute “the normal pension age, or in a case to which sub-paragraph (2B) applies”,

• (n) in paragraph 16 after “surviving civil partner” insert “, surviving nominated partner”.

Modified application in certain cases

68

In Schedule 9—

• (a) in paragraph 1 for the definition of “part-time teacher” substitute—

• “part-time teacher” means a person whose part-time employment is pensionable employment;

• (b) in paragraph 16(1) for “regulation C3” substitute “Schedule 4”,

Allocation of part of retirement pension

69

Omit Schedule 10.

SCHEDULE 4 — Elections in respect of additional benefits - Schedule to be inserted as Schedule 2A to the Teachers’ Superannuation Regulations (Northern Ireland) 1998

Interpretation

1

In this Schedule—

• “additional benefits” means—where the election is an election such as is mentioned in paragraph 5(a) or 12(a), an increased retirement pension, andwhere the election is an election such as is mentioned in paragraph 5(b) or 12(b), an increased retirement pension and increased benefits for the person’s dependants,

• “financial year” means—the period starting on 1st April 2007 and ending on 31st March 2008, andeach subsequent period of 12 months ending on 31st March.

• “monthly contribution election” means an election which, pursuant to paragraph 3(a) states that the additional contributions are to be paid in monthly payments,

• “the payment period” has the meaning in paragraph 3(a),

• “the start date” in relation to any election means the date on which the first contribution or, as the case may be, the lump sum contribution is received by the Department pursuant to the election.

Election by a person in pensionable employment

2

Paragraphs 3 to 10 apply in relation to an election by a person in pensionable employment pursuant to regulation C2A(1).

3

An election shall state whether the additional contributions—

• (a) are to be paid in monthly payments and, if so, the length of the period over which they are to be paid (“the payment period”), or

• (b) are to be paid in a single lump sum.

4

The length of the payment period must be such that—

• (a) the period ends before the person attains the normal pension age, and

• (b) the period does not end on a date which is more than 20 years after the date of the election.

5

An election shall be an election—

• (a) to be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 7 and 18 to 22), or

• (b) to be credited with an increased retirement pension as mentioned in sub-paragraph (a) and with increased benefits for the person’s dependants.

6

An election shall contain such further information as may be specified by the Department.

7

The amount of an increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Department.

8

An election is to contain a declaration by the person making it that he is in normal health.

9

An election only has effect if the Department notifies the person making it in writing that it has been accepted.

10

Where an election has been made, nothing in this Schedule shall prevent further elections being made (but subject to paragraphs 18 to 22).

Election by employer

11

Paragraphs 12 to 16 apply in relation to an election made by an employer under regulation C2A(2).

12

An election shall be an election that additional contributions are to be paid in a single lump sum and shall be an election—

• (a) that the person in respect of whom the election is made should be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 15 and 18 to 22), or

• (b) that the person in respect of whom the election is made should be credited with an increased retirement pension as mentioned in sub-paragraph (a) and with increased benefits for his dependants.

13

An election shall be accompanied by a declaration by the person in respect of whom it is made that he is in normal health.

14

An election shall contain such other information as may be specified from time to time by Department.

15

The amount of increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Department.

16

An election only has effect if—

• (a) it is made with the consent of the person in respect of whom it is made, and

• (b) the Department notifies the employer in writing that it has been accepted.

Effect of election

17

Where an election has been accepted by the Department, and has not ceased to have effect, the person in respect of whom the election was made shall, subject to paragraphs 26, 28, 29 to 31, 32(2), 33, 35, and 36(2) be credited with the additional benefits specified in the election.

Maximum amount of increased pension

18

Where the election is the first election made by, or in respect of, a person the maximum amount of increased retirement pension that may be specified in the election is—

• (a) where the election is made in the financial year starting on 1st April 2007 and ending on 31st March 2008, £5000,

• (b) where the election is made in any subsequent financial year, AxRI/RE rounded to the nearest £100 where—

• A is the maximum amount of increased retirement pension for the financial year before the financial year in which the election is made (whether determined under this paragraph or under paragraph 19),

• RI is the retail prices index for the month of February in the financial year before the financial year in which the election is made, and

• RE is the retail prices index for the month of February in the second financial year before the financial year in which the election is made (or the index for April 2007 where the financial year before the financial year in which the election is made is the period starting on 1st April 2007 and ending on 31st March 2008).

19

The Department of Finance and Personnel shall from time to time review the operation of paragraph 18 and as a result of such review may substitute a different maximum amount of increased pension for the amount determined under paragraph 18.

20

Where an election has previously been made in relation to a person (whether by the person under regulation C2A(1), or by the person’s employer under regulation C2A(2)) the maximum amount of increased retirement pension is the amount specified in paragraph 18, or, as the case may be, paragraph 19, less the aggregate of the amounts of increased retirement pensions, multiplied by the factor specified in paragraph 21, specified in previous elections.

21

For the purposes of paragraph 20 the factor is RI/RE where—

• RI is the retail prices index for the month of February in the financial year before the financial year in which the new election is made, and

• RE is the retail prices index for the month of February in the financial year before the financial year in which the start date in relation to the previous election in question election fell (or the index for April 2007, where the start date in relation to that election fell in the financial year starting on 1st April 2007 and ending on the 31st March 2008).

22

Where a previous election has been revoked the references in paragraph 20 to the amount of an increased retirement pension specified in a previous election shall be taken as the amount of an increased pension with which a person has been credited pursuant to regulation 26.

Determination of contributions for given level of increased pension

23

The Department shall from time to time determine the amount of monthly payments of contributions or lump sum payment of contributions required for any given amount of increased retirement pension and different amounts may be specified—

• (a) in relation to different classes or descriptions of persons, and

• (b) depending on whether the election is one specified in paragraph 5(a) or 12(a) or in paragraph 5(b) or 12(b),

and, where additional contributions are paid in monthly payments, different amounts may be determined depending on the length of the contribution period.

24

Where the Department has, pursuant to paragraph 23, determined any amount of monthly payments of contributions or lump sum payment of contributions required for any given level of increased retirement pension it may at any time redetermine any of the amounts previously determined, and where any amounts are redetermined during a period when the person is paying monthly contributions the person shall, from 1st April following the date of the redetermination, pay the monthly payments in accordance with the redetermination but without prejudice to paragraph 25 (revocation of election) or to any right of the person to make a further election.

Revocation of election

25

A person who has made a monthly contribution election may revoke the election before the end of the payment period.

26

Where an election is revoked the person shall be credited with additional benefits of an amount, determined by the Department, having regard to the contributions paid before the revocation.

Election ceasing to have effect

27

An election which states that the additional contributions are to be paid in a single lump sum ceases to have effect if —

• (a) the payment of contributions is not received by the Department within one month after the date on which the Department notified the person making the election that the election had been accepted, or

• (b) the payment of contributions is received by the Department after the person in respect of whom the election is made attains the normal pension age.

Person ceasing to be in pensionable employment

28

• (1) Where a person who has made a monthly contribution election ceases to be in pensionable employment before the end of the payment period and does not again enter pensionable employment within one month the person may (except where paragraph 29 applies)—

• (a) pay to the Department a lump sum of such amount, determined by it, so that he may be credited with the amount of additional benefits specified in the election, or

• (b) elect to be credited with an amount of additional benefits, determined by the Department having regard to the contributions paid before he ceased to be in pensionable employment.

• (2) Where the lump sum referred to in sub-paragraph (1)(a) is not received by the Department within one month after the date on which the person ceased to be in pensionable employment the person is treated as having elected to be credited with additional benefits under sub-paragraph (1)(b).

Person becoming entitled to retirement benefits

29

Where a person who has made a monthly contribution election becomes entitled to retirement benefits by virtue of regulation E4(7) or (5A) before the end of the payment period the person shall be credited with an amount of additional benefits, determined by the Department, having regard to the contributions paid before he became entitled to retirement benefits.

Person making an election under regulation E4A

30

Where a person who has made a monthly contribution election makes an election under paragraph (11) of regulation E4A (phased retirement) before the end of the payment period the person shall be credited with an amount of additional benefits, determined by the Department, having regard to the contributions paid before the date on which the first payment of additional benefits was made.

Person becoming incapacitated

31

Where a person becomes entitled to payment of retirement benefits by reason of his having become incapacitated within one year after the date on which the election was made—

• (a) where the contributions were made by the person pursuant to an election made by him those contributions shall be repaid to the person, and

• (b) where contributions were made by the person’s employer pursuant by an election made by him those contributions shall be repaid to the employer,

but in either event the person will not be credited with any additional benefits.

32

• (1) Where a person who has made a monthly contribution election becomes entitled to payment of retirement benefits by reason of his having become incapacitated more than one year after the date on which the election was made but before the end of the payment period the person shall nevertheless be credited, pursuant to paragraph 17, with the amount of additional benefits specified in the election unless paragraph (2) applies.

• (2) Where a person falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith the person shall be credited with an amount of additional benefits determined by the Department, having regard to the contributions paid before the date on which he became entitled to payment of retirement benefits.

Person ceasing to be incapacitated

33

• (1) This paragraph applies where a person has become entitled to payment of retirement benefits by virtue of regulation E4(4) (incapacity) and subsequently ceases to be incapacitated (so that by virtue of regulation E13A(8) the increased retirement pension with which the person was credited pursuant to paragraph 32(1) ceases to be payable).

• (2) Where this paragraph applies the person shall be credited with an amount of additional benefits determined by the Department having regard to—

• (a) the contributions paid before he became entitled to payment of retirement benefits by virtue of regulation E4(4), and

• (b) the contributions which would have been paid during the period when he was entitled to payment of those retirement benefits, if he had continued to pay monthly contributions during that period.

Death of person

34

Paragraphs 35 and 36 apply where the election is an election, pursuant to paragraph 5(b) or (where applicable) paragraph 12(b) for increased benefits to be paid to the person’s dependants (as well as for an increased retirement pension).

35

Where the person dies within one year after the date on which the election was made—

• (a) where the contributions were made by the person pursuant to an election made by him, those contributions shall be repaid to the person’s personal representatives, and

• (b) where the contributions were made by the person’s employer, pursuant to an election made by him, those contributions shall be repaid to the employer,

but in either event there shall be no credit relating to increased benefits for the person’s dependants.

36

• (1) Where the person has made a monthly contribution election and dies more than one year after the date on which the election was accepted, but before the end of the payment period, there shall nevertheless be a credit, pursuant to paragraph 17, relating to increased benefits for the person’s dependants as specified in the election, unless paragraph (2) applies.

• (2) Where the person falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith there shall be a credit relating to increased benefits for the person’s dependants of an amount determined by the Department having regard to the contributions paid before the date of the person’s death.

Actuarial advice

37

The Department shall take advice from the Government Actuary before determining any amount pursuant to paragraph 23, 24, 26, 28(1), 29, 30, 32(2), 33(2) or 36(2).

SCHEDULE 5 — Transitional Provisions and Savings

PART 1 — Transitional Provisions and Savings relating to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996

1

Any notice given before 1st April 2007 under regulation 12(6) of the Teachers’ Superannuation (Additional Voluntary contributions) Regulations (Northern Ireland) 1996 shall be treated as having been given under that regulation as substituted by paragraph 4(d) of Schedule 1.

PART 2 — Transitional Provisions and Savings relating to the Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991

2

In this Part “the 1991 Compensation Regulations” means the Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991.

3

• (1) Regulation 8 of the 1991 Compensation Regulations shall (despite paragraph 2 of Schedule 2) continue to have effect where a declaration was delivered to the compensating authority pursuant to paragraph (2) of that regulation before 1st April 2007.

• (2) Where regulation 8 of the 1991 Compensation Regulations continues to have effect, pursuant to paragraph (1), regulation 10(7) of the 1991 Compensation Regulations shall have effect without the amendment made by paragraph 3 of Schedule 2.

PART 3 — Transitional Provisions and Savings relating to the Teachers’ Superannuation Regulations (Northern Ireland) 1998

4

In this Part “the 1998 Regulations” means the Teachers’ Superannuation Regulations (Northern Ireland) 1998.

5

Where, before 1st April 2007, a person over the age of compulsory retirement was in employment which would have been pensionable but for regulation B3(1)(a) of the 1998 Regulations, the amendment made to that provision by paragraph 3(a) of Schedule 3 does not have the effect of making pensionable any employment which occurred before 1st April 2007 but after the person was over the age of compulsory retirement.

6

Paragraphs (10) and (13) of regulation C3 of the 1998 Regulations shall (despite paragraph 8 of Schedule 3) continue to have effect in relation to any election made under that regulation before 1st April 2007.

7

• (1) Regulation C4 of the 1998 Regulations shall (despite paragraph 8 of Schedule 3) continue to have effect in relation to any person who died before 1st April 2007.

• (2) Where that regulation continues to have effect—

• (a) references in that regulation to regulation C3 shall have effect as references to old regulation C3, and

• (b) regulation G2(2)(a) of the 1998 Regulations shall have the effect as if it included a reference to regulation C4.

8

• (1) Regulation C6 of the 1998 Regulations shall (despite paragraph 10 of Schedule 3) continue to have effect in relation to any person who left pensionable employment before 1st April 2007.

• (2) Where a person left pensionable employment before 1st April 2007 but has not made an election before that date that regulation shall have effect as if for paragraph (10) there were substituted—

(10) An election under this regulation must be made by giving written notice to the Department which must specify the period and must be given before 31st May 2007.

• (3) Where regulation C6 of the 1998 Regulations continues to have effect by virtue of sub-paragraph (1)—

• (a) paragraph (7) of that regulation shall have effect as if for sub-paragraph (b) there were substituted—

(b) the percentage is the aggregate of the rate of contributions specified under regulation C2(1) and the required percentage determined in accordance with regulation G5.

• (b) paragraphs 1 and 2 of Schedule 3 to the 1998 Regulations shall continue (despite paragraph 63(a) of Schedule 3) to apply for the purpose of determining the maximum length of the period in respect of which any election may be made.

9

• (1) Regulation E11 of, and Schedule 10 to, the 1998 Regulations shall (despite paragraphs 27 and 69 of Schedule 3), shall continue to have effect where a declaration was delivered to the Department pursuant to regulation E11(4) of the 1998 Regulations before 1st April 2007.

• (2) Where the provisions mentioned in sub-paragraph (1) continue to have effect by virtue of that sub-paragraph regulations E14(3) and E34(2) of the 1998 Regulations shall have effect without the amendments made by paragraphs 29(b) and (c)(iii) and 48 respectively.

10

• (1) Regulation E31 of the 1998 Regulations shall continue to have effect without the amendments made by paragraph 44 of Schedule 3 for the purpose of determining the average salary of a person where—

• (a) the person’s entitlement to payment of retirement benefits took effect before 1st April 2007, or

• (b) (where the person does not fall within paragraph (a)) the person ceased to be in pensionable employment before 1st April 2007 and is not at any time in pensionable employment on or after that date before attaining the age of 60.

• (2) For the purposes of sub-paragraph (1) a person is to be treated as being in pensionable employment during any period for which he is paying additional contributions under old regulation C6 or regulation C7 of the 1998 Regulations.

• (3) Where the entitlement of a person (other than a person falling within paragraph (1)(b)) to payment of retirement benefits took effect on or after 1st April 2007 but before 1st April 2009 the average salary of that person shall be the greater of——

• (a) the average salary determined in accordance with regulation E31, or, where applicable, regulation E31A of the 1998 Regulations, and

• (b) the average salary determined in accordance with regulation E31 of the 1998 Regulations without the amendments made by paragraph 44 of Schedule 3.

11

Where, before 1st April 2007, a person was in pensionable employment and would, but for regulation E32(2)(b) of the 1998 Regulations have reckonable service in excess of 40 years before attaining the age of 60, the amendment to regulation E32(2) of the 1998 Regulations made by paragraph 46(a) of Schedule 3 does not have the effect of increasing reckonable service undertaken before 1st April 2007.

Signed

Sealed with the Official Seal of the Department of Education on 7th March 2007.

David Woods — A senior officer of the Department of Education

The Department of Finance and Personnel hereby consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 7th March 2007.

Mary McIvor — A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations.)

EXPLANATORY NOTE

These Regulations amend the Teachers’ Superannuation Regulations (Northern Ireland) 1998 and also the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996 and the Teachers (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991.

Schedule 1 contains amendments to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996. Paragraph 1(b) amends regulation 2 so that “dependant” includes a person in whose favour a nomination under regulation E22A of the Principal Regulations has effect. Paragraph 4 amends regulation 12 so that benefits may be provided from the age of 55 (rather than when a person became entitled to benefits under the Principal Regulations) and to change the options available if the participator dies within five years after the retirement pension commences. The other amendments are consequential on the amendments to the Principal Regulations or are drafting amendments.

Schedule 2 contains amendments to the Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991. Paragraph 4 amends regulation 11 so that long-term compensation payable to a survivor is payable for life if the teacher was in pensionable employment after 31 March 2007. The other amendments are consequential on the amendments to the Principal Regulations or are drafting amendments.

The amendments to the Teachers Superannuation Regulations (Northern Ireland) 1998 (“the Principal Regulations”) are contained in Schedule 3.

Regulation B1 of the Principal Regulations is amended so that part-time employment is pensionable without the person having to make an election. However, where the person was in part-time employment on 31st March 2007 the employment is not pensionable unless an election is made to this effect. Regulation B1 of the Principal Regulations is also amended to provide that, where a person is in full-time employment and at the same time in part-time employment, the part-time employment is not pensionable. (Paragraph 1(b) and (c) of Schedule 3).

New provisions are also made to allow teachers in independent schools to become members of the Scheme (providing certain conditions are met). (Paragraphs 1(a) and 2 of Schedule 3).

Regulation B3 of the Principal Regulations is amended so that the maximum age at which a person can be in pensionable employment is increased from the age of compulsory retirement (65) to 75. (Paragraph 3(a) of Schedule 3).

A further amendment to Regulation B1 provides that where a person was in such employment on 31st March 2007 the employment is not pensionable unless an election to that effect is made and there are also special provisions relating to persons who go back to employment after retiring on ill health grounds. (Paragraph 3(b) of Schedule 3).

New provisions are made under which members may acquire additional pension benefits. Regulations C3, C4 and C6 of the Principal Regulations which provided for members to be able to purchase added years are omitted. However, where persons are currently making contributions in order to purchase added years they can continue to do so. In place of these provisions the new regulation C2A of, and the new Schedule 2A to, the Principal Regulations provides for persons to be able to elect to pay additional contributions, either as a lump sum or in monthly payments, and in return to receive an increased pension with or without increased benefits for dependants. The new regulation E5A provides for such increased pension; the amount of the pension specified in the election is indexed linked up to the month in which the person becomes entitled to retirement benefits. If the election specifies benefits for dependants the new Regulation E29A provides that they are at a rate which is half the rate of the increased pension. (Paragraphs 7 – 10, 23, 42 and 61 of Schedule 3, Schedule 4 and paragraphs 6 to 8 of Schedule 5).

Regulation E4 of the Principal Regulations is amended to provide that the minimum age at which a person who is not a “post 5th April 2006 entrant” can be entitled to benefits under regulation E4(7) (redundancy or efficient discharge of employer’s functions) is raised from 50 to 55 where the person has not reached the age of 50 before 6th April 2010. (Paragraph 22(e)(ii) of Schedule 3).

New provisions are made for normal pension age in place of the provision that persons are, broadly speaking, entitled to benefits at the age of 60. Where a person enters pensionable employment for the first time on or after 1st April 2007, his normal pension age will be 65. A person who was in employment on 1st April 2007 however retains a normal pension age of 60. If such a person has a break of service of five years or less this will not affect his pension age. However, there are special provisions for a person who has a break of service of five years or more (defined as a person with mixed service). The definitions of “normal pension age” and related terms are contained in the new regulation EA1 of the Principal Regulations and regulation E4 which deals with entitlement to benefits is amended accordingly. (Paragraphs 19 and 22 (a) to (c), (d)(i), e(i) and (f) of Schedule 3).

New provisions are made in Regulation E4 of the Principal Regulations to provide for a new case G. This allows a person to retire and to elect to receive his pension benefits before normal retirement age, known as actuarially reduced benefits. The employer’s consent, which cannot be withheld for more than six months from the date on which the teacher notified his employer of his wishes, is required where the teacher is in pensionable or excluded employment at the time of his application. (Paragraph 22 (f).) Regulation 23 amends regulations E5 and E6 of the 1998 Regulations to give effect to the amount of the actuarially reduced pension and lump sum to be paid. (Paragraphs 23 (E5) (6) and (7), and paragraph 23 E6 (4)).

There are related changes to the way in which retirement benefits are calculated. Where a person has a normal pension age of 60 there is no change; the person receives a lump sum and pension calculated by reference to 80ths of the person’s average salary. Where, however, the person has a pensionable age of 65 he will receive a pension calculated by reference to 60ths of his average salary but will not receive a lump sum (unless he elects to commute a part of his pension under new regulation E6A described below). Again, there are special provisions for persons with mixed service. (Paragraph 23 of Schedule 3 – the substituted regulations E5 and E6).

Provision is made by the new regulation E4A of the Principal Regulations to allow a person to elect to receive some of his pension benefits without the requirement of having to retire, known as phased retirement benefits. To be eligible, a person needs to have reached the age of 55 and either is to continue in his employment or has secured further employment elsewhere. In both cases, his employer has to certify that he taken a minimum reduction in salary of 25% compared to before he applied for phased retirement benefits. A person can choose to make up to two such elections of his pension benefits before retirement. The amount of phased retirement benefits is calculated as set out in regulation E5 and (where applicable) E6 but taking into account adjustments. The average salary is calculated as the person’s average salary immediately before the change in employment and the effective reckonable service is the percentage of the election up to the date of that change. Similar adjustment is made for any additional benefits to be paid as part of the phased retirement benefits.

New provision is made under which, where a person has a normal pension age of 65, and accrues reckonable service after reaching that age, his pension is actuarially enhanced – the substituted regulation E5(9) to (13).

Further changes are made to the provisions relating to the lump sum (regulation E6 of the Principal Regulations). Paragraph (4) of the substituted regulation E6 provides that a person’s lump sum cannot exceed his “permitted maximum” defined in Schedule 1 by reference to the Finance Act 2004; paragraph (6) provides that a person aged 75 or over cannot receive a lump sum. The new regulation E6B however provides that where a person is prevented from receiving a lump sum because he is 75 or over he will receive an increased pension.

New regulation E6A of the Principal Regulations contains new provisions whereby a person may elect to receive a further lump sum in place of part of his pension. If such an election is made the annual rate of pension is reduced by £1 for every £12 of lump sum.

New provisions are made for persons who retire on ill health grounds; they apply where the application for retirement benefits was received by the Department on or after 6th April 2007. The existing provisions will continue to apply where the application was received before that date. Under the new provisions, a person who is not in pensionable employment or taking a period of unpaid leave or a career break immediately following pensionable employment is only entitled to benefits if, as well as being incapacitated, his ability to carry out work is impaired by more than 90% and likely permanently to be so (regulation E4(4) Principal Regulations). Where however a person is in pensionable employment or taking unpaid leave or a career break immediately following pensionable employment and is entitled to benefits he will also be entitled to payment of an additional “total incapacity pension” and, where applicable, lump sum if his ability to carry out work is impaired by more than 90% and is likely permanently to be so (new regulation E8A). New regulation E13A provides for a person who ceases to be incapacitated. Where he has received the additional total incapacity pension but the person’s ability to carry out work ceases to be impaired by more than 90% the total incapacity pension ceases to be payable. If a person ceases to be incapacitated his retirement pension ceases to be payable. If a person takes up certain types of employment his ability to carry out work is treated as ceasing to be 90% impaired or (as the case may be) he is treated as ceasing to be incapacitated. Regulation E33 is also amended to make explicit provision that an application for ill health retirement pension must be signed by the person’s employer and must be accompanied by necessary medical evidence. (Paragraphs 22(d)(ii), 25, 28 and 47(a) of Schedule 3).

Regulation E11 of, and Schedule 10 to, the Principal Regulations, which provide for allocation of part of retirement pension to the provision of alternative benefits is omitted, subject to savings. (Paragraphs 27 and 69 of Schedule 3 and paragraph 9 of Schedule 5).

Regulation E20 (death grant) is amended to provide that where the death occurs on or after 1st April 2007 death grant is three times average salary (Paragraph 31(b) of Schedule 3).

Regulations E20 and E21 are amended to require any death grant or supplementary death grant to be paid, in the absence of another nominee, to a surviving nominated partner (paragraphs 31(d) and 32(d) of Schedule 3).

Provision is made for benefits under the Principal Regulations to be paid to the surviving partner of a member (who is not his surviving spouse or surviving civil partner). New regulation E22A provides for the member to make a nomination and for the circumstances in which the nominee becomes a “surviving nominated partner” who is entitled to benefits (paragraph 34 of Schedule 3).

Regulations E22, E24 to E28 and E30 are amended to provide for short- and long-term pensions to be paid to the surviving nominated partner (paragraphs 33(a), 36(b) and (d), 37, 38(a), 39(k) and (l), 40(2)(a), (b), (e) and (g) and 43(a)) of Schedule 3). The service that counts for the purpose of calculating a surviving nominated partner’s pension is specified in new paragraph (7B) of regulation E28; but regulation C8 and Schedule 6 are amended to enable a member to pay family benefit contributions to make periods of his service (which would otherwise not do so) count for the purpose of calculating such a pension (paragraphs 12 and 67(i) of Schedule 3). Regulation E29 is amended to provide for the calculation of long-term pensions payable to children where a pension is payable to a surviving nominated partner (paragraph 41 of Schedule 3).

Regulation E23, which relates to the nomination of close relatives to receive benefits under the Principal Regulations, is given a new heading to avoid confusion with new regulation E22A. Amendments are made to provide that, if a partner is nominated under regulation E22A, any previous nomination made under regulation E23 ceases to have effect and no such nomination may be made while the nomination under regulation E22A is current (paragraph 35 of Schedule 3). Regulation E26 is amended so that a person nominated under regulation E23 does not receive a pension if he is co-habiting at the date of the member’s death (paragraph 38(b) and (c) of Schedule 3).

Regulation E27 is amended to clarify the periods of service which count for the purpose of a pension payable to widowers and to surviving civil partners where a transfer value has been accepted in respect of comparable British service (paragraph 39(c), (e), (f), (g) and (j) of Schedule 3).

Regulation E30 is amended so that a pension payable to a survivor is payable for life if the member was in pensionable employment after 31st March 2007 or was paying or had paid additional contributions under old regulation C6 or regulation C7 in respect of that period.

Regulation E31 of the Principal Regulations is amended and regulation E31A inserted to make new provisions for determining a person’s average salary on which benefits are calculated. The effect of the amendments, when taken with section 8(2)(a) of the Pensions (Increase) Act (Northern Ireland)1971, is that a person’s salary is either the salary in the last 365 days of service or the average of the salary, indexed linked up to the date when the average salary service ended, for the best 1,095 consecutive days of service in the previous ten years. Under transitional provisions, the existing provisions continue to apply where a person’s entitlement to benefits took effect before 1st April 2007. Where a person became entitled to benefits on or after 1st April 2007 but before 1st April 2009, the average salary will either be that calculated under the old provisions or that calculated under the new provisions whichever is the higher. There are amendments to introduce a 10% cap on any salary increase in each of the last three years if the last year is the best year and introduces obligations on employers to meet the cost of the additional pension benefits; new provisions also detail the necessary course of action should the employer not meet the additional cost. (Paragraphs 29 (c)(i) and (ii) and (d), 44 and 45 of Schedule 3 and paragraph 10 of Schedule 5).

Regulation E32 (effective reckonable service) of the Principal Regulations is amended so that there is no longer a restriction on reckonable service including service in excess of 40 years before reaching 60. (Paragraph 46(a) of Schedule 3).

Regulation H1 of the Principal Regulations, which provides for modifications where a person is employed at a reduced salary, is amended so that it will only apply (where the person continues to be employed by the same employer) where the reduced rate of contributable salary had effect before 1st April 2007 or (where the person had a break in employment) where the old employment ceased before 1st April 2007 and the new employment started before 1st May 2007. (Paragraph 54 of Schedule 3).

New provisions are made (new regulation H6A of the Principal Regulations) whereby the Department may, before paying a lump sum require a declaration to be made relating to the recycling of the lump sum by the person to whom the payment is to be made. (Paragraph 55 of Schedule 3).

Paragraphs 56 – 60 of Schedule 3 amend Part I of the Principal Regulations (pension sharing). The amendments reflect the change to the normal pension age described above and the new provisions whereby persons can commute part of their pension into a lump sum.

The definition of “appropriate factor” in Schedule 1 to the Principal Regulations, which is the factor by which a pension or lump sum is actuarially reduced in the case of early retirement, is inserted. Under this definition, the “appropriate factor” is determined from time to time by the Department after taking advice from the Government Actuary.(Paragraph 61 of Schedule 3). Parts II and IIA of Schedule 6 are also amended to remove the tables and factors (for the purpose of calculating the cost of making past years service count for pension benefits for survivors) from the Principal Regulations and provide for these to be determined in the same way (paragraph 67(b)-(h) of Schedule 3).

The other amendments to the Principal Regulations are consequential on the matters set out above or are drafting amendments.

Footnotes

[^f00001]: As amended by S.I. 1990/1509 (N.I. 13) Article 13(1)

[^f00002]: As amended by S.I 1990/1509 (N.I. 13) Article 6(1)

[^f00003]: S.I. 1972/1073 (N.I. 10)

[^f00004]: Formerly Department of Finance: see S.I. 1982/338 (N.I. 6) Article 3

[^f00005]: S.R. 1996 No.260, as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495 and S.R. 2006 No.163

[^f00007]: S.R. 1998 No. 333, as amended by S.R. 2001 No. 149, S.R. 2003 No. 147, S.R. 2005 No. 181, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2006 No. 366

[^f00008]: 2004 c.12

[^f00009]: Regulation 13A was inserted by regulation 3(1) of and Schedule 4 to S.R. 2001 No. 149

[^f00010]: Regulation 16 (2A) was inserted by regulation 12(a) of S.R. 2006 No. 163

[^f00011]: Paragraph 3A of Schedule 29 to the Finance Act 2004 was inserted by section 159 of the Finance Act 2006 (c.25)

[^f00013]: The Education and Libraries (Northern Ireland) Order 1986 (S.I. 1996/594 (N.I. 3)) as amended by Article 30 of S.I. 1996/274 (N.I. 1)

[^f00014]: S.I. 1997/3001; regulation C3 was substituted by S.I. 2006/3122, regulation 8.

[^f00015]: 1971 c. 35 (N.I.) to which there are amendments not relevant to this regulation.

[^f00016]: 1971 c. 35 (N.I.) to which there are amendments not relevant to this regulation.

[^f00017]: 2004 c. 12; paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 c .25.

[^f00018]: The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00019]: 2004 c.12.

Editorial notes

[^key-01c149f6caf6b3b671edc7a5ed87089f]: Reg. 1 in operation at 1.4.2007, see reg. 1

[^key-53a3d73fec6d1b9bdf03352012f9ff37]: Reg. 2 in operation at 1.4.2007, see reg. 1

[^key-908a1b90a4818502e5ccf2fea51f9ecc]: Reg. 3 in operation at 1.4.2007, see reg. 1

[^key-973a5eb20ac4c0301ad714ec111302f5]: Reg. 4 in operation at 1.4.2007, see reg. 1

[^key-1d49b497fa4a1a8d9d984febec71e8c2]: Sch. 1 para. 1 in operation at 1.4.2007, see reg. 1

[^key-c7cc45fe39861c2e7745c4a24ffb6dd2]: Sch. 1 para. 2 in operation at 1.4.2007, see reg. 1

[^key-cab240dc81d4b508822f4d36f20284d0]: Sch. 1 para. 3 in operation at 1.4.2007, see reg. 1

[^key-4e70c5d5dc0c2224110358cd9611f02e]: Sch. 1 para. 4 in operation at 1.4.2007, see reg. 1

[^key-9df802bd2e7d5707390d08323182dde6]: Sch. 1 para. 5 in operation at 1.4.2007, see reg. 1

[^key-d73179afbc50417ce91c5a4e6e0eabb0]: Sch. 1 para. 6 in operation at 1.4.2007, see reg. 1

[^key-311d26802a16007843bee55fb905dea6]: Sch. 3 para. 1 in operation at 1.4.2007, see reg. 1

[^key-61a57ad6aa4bf8faf1e32bb58ccaac4f]: Sch. 3 para. 2 in operation at 1.4.2007, see reg. 1

[^key-ef59c23cf34f92506d0d5cf157c73be1]: Sch. 3 para. 3 in operation at 1.4.2007, see reg. 1

[^key-37b0cba053c14286841fa2da7dd41d69]: Sch. 3 para. 4 in operation at 1.4.2007, see reg. 1

[^key-937dd1910a864c697927dff02cedcc5d]: Sch. 3 para. 5 in operation at 1.4.2007, see reg. 1

[^key-ffe2ece784e810f05d98139f233f070e]: Sch. 3 para. 6 in operation at 1.4.2007, see reg. 1

[^key-0ec0e1ec6833e8f6fce7b1b9e2b6e824]: Sch. 3 para. 7 in operation at 1.4.2007, see reg. 1

[^key-0c29d7daa170593b0beb57f11d775154]: Sch. 3 para. 8 in operation at 1.4.2007, see reg. 1

[^key-a0b10f69a787dbdd28dec64f6e43b8a9]: Sch. 3 para. 9 in operation at 1.4.2007, see reg. 1

[^key-e494fcf7715c3ca8d287c739d2df17bf]: Sch. 3 para. 10 in operation at 1.4.2007, see reg. 1

[^key-96f214d825a3351211fd91634e7db86b]: Sch. 3 para. 11 in operation at 1.4.2007, see reg. 1

[^key-bd9a5606ad55e27d4b253aacba3b9d2d]: Sch. 3 para. 12 in operation at 1.4.2007, see reg. 1

[^key-c86de4f6ca8aae86e4ee29806a591159]: Sch. 3 para. 13 in operation at 1.4.2007, see reg. 1

[^key-66cb9997326642e1f6f7f1ef761eb460]: Sch. 3 para. 14 in operation at 1.4.2007, see reg. 1

[^key-342de50617a2d5fe277fc9dd80475423]: Sch. 3 para. 15 in operation at 1.4.2007, see reg. 1

[^key-6b1aa92698e1634e860a094483b4f32d]: Sch. 3 para. 16 in operation at 1.4.2007, see reg. 1

[^key-30031f035277daa9ff7b691bcbb39698]: Sch. 3 para. 17 in operation at 1.4.2007, see reg. 1

[^key-b11680900964113da309fcfa8f15fed9]: Sch. 3 para. 18 in operation at 1.4.2007, see reg. 1

[^key-fbf590ae66e67c7a27eb6c41c4df3f3e]: Sch. 3 para. 19 in operation at 1.4.2007, see reg. 1

[^key-de8383f40bec99e26a915a0b6d6cbc2a]: Sch. 3 para. 20 in operation at 1.4.2007, see reg. 1

[^key-79e1499ed85bfe8abf740a02f73ce689]: Sch. 3 para. 21 in operation at 1.4.2007, see reg. 1

[^key-e3ee283fb15c4845c0611faac11bfef3]: Sch. 3 para. 22 in operation at 1.4.2007, see reg. 1

[^key-929f0998a1e37e65b7ba4d734f33431c]: Sch. 3 para. 23 in operation at 1.4.2007, see reg. 1

[^key-60b4a78f6989e40d359dbe2932542dcf]: Sch. 3 para. 24 in operation at 1.4.2007, see reg. 1

[^key-a5d8ee08025975dc272107d63868d541]: Sch. 3 para. 25 in operation at 1.4.2007, see reg. 1

[^key-6007d317e822bc2ce4938ccdc650a77d]: Sch. 3 para. 26 in operation at 1.4.2007, see reg. 1

[^key-470e9efaf23269770f57f1f8992f5e23]: Sch. 3 para. 27 in operation at 1.4.2007, see reg. 1

[^key-a2664946eca694603923c07d3ca20551]: Sch. 3 para. 28 in operation at 1.4.2007, see reg. 1

[^key-5065bb8e5378282562a3d7aec0a82d4c]: Sch. 3 para. 29 in operation at 1.4.2007, see reg. 1

[^key-dc31964a9048b3603f9dd846bdd58834]: Sch. 3 para. 30 in operation at 1.4.2007, see reg. 1

[^key-bd6b3b0618aa6d67f914a89cfe9cab73]: Sch. 3 para. 31 in operation at 1.4.2007, see reg. 1

[^key-9b12f306a4c42e55ef3b241dc223f8c3]: Sch. 3 para. 32 in operation at 1.4.2007, see reg. 1

[^key-3fd096122d2ad3fea80e32998f835f03]: Sch. 3 para. 33 in operation at 1.4.2007, see reg. 1

[^key-be88dff56170605fb763da0a2d602d70]: Sch. 3 para. 34 in operation at 1.4.2007, see reg. 1

[^key-e8276fff45bc2da9756a98ddc72bab63]: Sch. 3 para. 35 in operation at 1.4.2007, see reg. 1

[^key-ce1b716c79274bf106d2c193c0d6b02f]: Sch. 3 para. 36 in operation at 1.4.2007, see reg. 1

[^key-954d4cec5f132bb5697bc5c70458745f]: Sch. 3 para. 37 in operation at 1.4.2007, see reg. 1

[^key-b3009942a63141861b2302adb39d6663]: Sch. 3 para. 38 in operation at 1.4.2007, see reg. 1

[^key-c40375f3f0495790bab6b7e74505e7b5]: Sch. 3 para. 39 in operation at 1.4.2007, see reg. 1

[^key-cd4c748497eff7f8a1aa156622a5e629]: Sch. 3 para. 40 in operation at 1.4.2007, see reg. 1

[^key-038e97d88b05c118671066fdb3a110c1]: Sch. 3 para. 41 in operation at 1.4.2007, see reg. 1

[^key-a4edabd3416dfd92a23bd16677bc9612]: Sch. 3 para. 42 in operation at 1.4.2007, see reg. 1

[^key-7f6e7ab9bbb7c9dca6424f4fb894e116]: Sch. 3 para. 43 in operation at 1.4.2007, see reg. 1

[^key-ba4dc26d216ffc00f3868e7ceae2d1bb]: Sch. 3 para. 44 in operation at 1.4.2007, see reg. 1

[^key-e6ddc56b7780e7d3f3ed9b76e5b074a6]: Sch. 3 para. 45 in operation at 1.4.2007, see reg. 1

[^key-bf530bef43a25612fc197dd5dc999e4b]: Sch. 3 para. 46 in operation at 1.4.2007, see reg. 1

[^key-d95b73b2ba54a8ba347b7e7e67ecb040]: Sch. 3 para. 47 in operation at 1.4.2007, see reg. 1

[^key-0481f59b5a89616aeaaec77eae779aac]: Sch. 3 para. 48 in operation at 1.4.2007, see reg. 1

[^key-f9517bc304e4a905fb0996c54f20e354]: Sch. 3 para. 49 in operation at 1.4.2007, see reg. 1

[^key-7c991d19c11dc5e73e960493d2c18100]: Sch. 3 para. 50 in operation at 1.4.2007, see reg. 1

[^key-44caa8bb4f1940b225c077e78e2dc5ba]: Sch. 3 para. 51 in operation at 1.4.2007, see reg. 1

[^key-b0e791a56292189a20cacb99c3b9e2df]: Sch. 3 para. 52 in operation at 1.4.2007, see reg. 1

[^key-993f99708c58779474ef0a6ce19c2ccd]: Sch. 3 para. 53 in operation at 1.4.2007, see reg. 1

[^key-0be541ba7cc9178d48e8618661e88728]: Sch. 3 para. 54 in operation at 1.4.2007, see reg. 1

[^key-714d5bcfd0b29043446d7617cc107f57]: Sch. 3 para. 55 in operation at 1.4.2007, see reg. 1

[^key-2429f507526aa2992e5503e97d5bbc9d]: Sch. 3 para. 56 in operation at 1.4.2007, see reg. 1

[^key-f50e1f185b1016b979f775eb9dc53233]: Sch. 3 para. 57 in operation at 1.4.2007, see reg. 1

[^key-e034896357a6e4b5c7d68b7727670a31]: Sch. 3 para. 58 in operation at 1.4.2007, see reg. 1

[^key-85e60d75993eb29562d045bf3b2f0e4e]: Sch. 3 para. 59 in operation at 1.4.2007, see reg. 1

[^key-4345eedd5d9bf7f393bd7dfb71bf0fd9]: Sch. 3 para. 60 in operation at 1.4.2007, see reg. 1

[^key-9fd1316615b3c1b3657ab08b57c15987]: Sch. 3 para. 61 in operation at 1.4.2007, see reg. 1

[^key-2d699771bd8a3921f7fa0dcae72fd38b]: Sch. 3 para. 62 in operation at 1.4.2007, see reg. 1

[^key-a2a6034a512c07b621759acdc0128561]: Sch. 3 para. 63 in operation at 1.4.2007, see reg. 1

[^key-0fdc919ff148a9f3b586d5c158aa2552]: Sch. 3 para. 64 in operation at 1.4.2007, see reg. 1

[^key-71c98eb1f8e9df97b5722bf2dc289803]: Sch. 3 para. 65 in operation at 1.4.2007, see reg. 1

[^key-58833876d707eb45dd6848d6ece32c46]: Sch. 3 para. 66 in operation at 1.4.2007, see reg. 1

[^key-ff8cc635b47bb260878378d2b24008b5]: Sch. 3 para. 67 in operation at 1.4.2007, see reg. 1

[^key-eb53d7753d51e67fbdea8e7252e21e9e]: Sch. 3 para. 68 in operation at 1.4.2007, see reg. 1

[^key-f1d4b014648395a8147e4503ed381036]: Sch. 3 para. 69 in operation at 1.4.2007, see reg. 1

[^key-f799a56bdae243d0f52028b3537bbb3e]: Sch. 4 para. 1 in operation at 1.4.2007, see reg. 1

[^key-2592647eb0abea42d813dc5c19a2adfe]: Sch. 4 para. 2 in operation at 1.4.2007, see reg. 1

[^key-520213a9dc4b6f312052764de3c4ea7a]: Sch. 4 para. 3 in operation at 1.4.2007, see reg. 1

[^key-71e67b4769aaf197a660ddfec4412d5c]: Sch. 4 para. 4 in operation at 1.4.2007, see reg. 1

[^key-3970ebae8a29b95da4500a10be842e0f]: Sch. 4 para. 5 in operation at 1.4.2007, see reg. 1

[^key-99e8fe15b5ae7f792977ea031b91b43e]: Sch. 4 para. 6 in operation at 1.4.2007, see reg. 1

[^key-e1e62fb80e5b86c54daa4e26e3e7eaa8]: Sch. 4 para. 7 in operation at 1.4.2007, see reg. 1

[^key-9f1baf875ae6bb274455cb6724fc0ad2]: Sch. 4 para. 8 in operation at 1.4.2007, see reg. 1

[^key-661788ae03b24dcde5e33404951d4550]: Sch. 4 para. 9 in operation at 1.4.2007, see reg. 1

[^key-054e922ddae7f8abe7e2b5de26e08bfd]: Sch. 4 para. 10 in operation at 1.4.2007, see reg. 1

[^key-dd00c08739b32e0b6d01ef669ddc37c5]: Sch. 4 para. 11 in operation at 1.4.2007, see reg. 1

[^key-1c6535e424af4c9783bad8e5863ce86d]: Sch. 4 para. 12 in operation at 1.4.2007, see reg. 1

[^key-9f4b41d1880bcdb5ca4d592f47449a0c]: Sch. 4 para. 13 in operation at 1.4.2007, see reg. 1

[^key-e39a45f4b44ee20b382b109d8182c366]: Sch. 4 para. 14 in operation at 1.4.2007, see reg. 1

[^key-27ae971b165b38fa7a5506fa0614f0ea]: Sch. 4 para. 15 in operation at 1.4.2007, see reg. 1

[^key-fe0b853c0931df88a6f1a9a07c1286e6]: Sch. 4 para. 16 in operation at 1.4.2007, see reg. 1

[^key-4ee489bd66dd072406f1f1268cb10d13]: Sch. 4 para. 17 in operation at 1.4.2007, see reg. 1

[^key-7423de83df4663c642d58a61a2d83b66]: Sch. 4 para. 18 in operation at 1.4.2007, see reg. 1

[^key-3f0798496aa8cc5611e838564025772a]: Sch. 4 para. 19 in operation at 1.4.2007, see reg. 1

[^key-b4b036a9fdd1c57c2668e889d4dad5d3]: Sch. 4 para. 20 in operation at 1.4.2007, see reg. 1

[^key-66f92fb80915fac37320eb3541e0b98c]: Sch. 4 para. 21 in operation at 1.4.2007, see reg. 1

[^key-cf5b769b70a7ee11568f6f0a4a44b61a]: Sch. 4 para. 22 in operation at 1.4.2007, see reg. 1

[^key-25d22c476956095f189aab320c681015]: Sch. 4 para. 23 in operation at 1.4.2007, see reg. 1

[^key-26d773a5a3b95250025c2c7ff20990c4]: Sch. 4 para. 24 in operation at 1.4.2007, see reg. 1

[^key-c7e9acee6a6bd3eb10925d841dffa9e5]: Sch. 4 para. 25 in operation at 1.4.2007, see reg. 1

[^key-05e1a8f8cb7a2a5fbba7ddf492f37aa8]: Sch. 4 para. 26 in operation at 1.4.2007, see reg. 1

[^key-2cf7b2e920747062ef2a4902c9ff8a57]: Sch. 4 para. 27 in operation at 1.4.2007, see reg. 1

[^key-f29cf588ef16339e69cccfa3ed0da611]: Sch. 4 para. 28 in operation at 1.4.2007, see reg. 1

[^key-b9f7a13407a6efeedc8dab175a841030]: Sch. 4 para. 29 in operation at 1.4.2007, see reg. 1

[^key-68716569e4cf900cff5dfb841a7bef8b]: Sch. 4 para. 30 in operation at 1.4.2007, see reg. 1

[^key-a06234507027a522b02106c2b422a87e]: Sch. 4 para. 31 in operation at 1.4.2007, see reg. 1

[^key-c03c8fd9e9bca94c66d00bb898857787]: Sch. 4 para. 32 in operation at 1.4.2007, see reg. 1

[^key-f0e4444f0d2dfdcca478df58f0c87c5a]: Sch. 4 para. 33 in operation at 1.4.2007, see reg. 1

[^key-e34fd37684b751dcc46f63d2f8111a0c]: Sch. 4 para. 34 in operation at 1.4.2007, see reg. 1

[^key-01bf43d77a8ab9d8567c9b94f16ddabe]: Sch. 4 para. 35 in operation at 1.4.2007, see reg. 1

[^key-5d472008ed6ea5440a079f846c294f53]: Sch. 4 para. 36 in operation at 1.4.2007, see reg. 1

[^key-43134574f7b2d32719bbc8d24711244d]: Sch. 4 para. 37 in operation at 1.4.2007, see reg. 1

[^key-5d3013f4ed8db545ecb815c4d79abfd3]: Sch. 5 para. 1 in operation at 1.4.2007, see reg. 1

[^key-1cc6190689baafd6e220ebf51773b979]: Sch. 5 para. 2 in operation at 1.4.2007, see reg. 1

[^key-42d0c398462e2ae8f839b8a3b77552f2]: Sch. 5 para. 3 in operation at 1.4.2007, see reg. 1

[^key-d0c0960ef494d3275b1af8fc40bbbefe]: Sch. 5 para. 4 in operation at 1.4.2007, see reg. 1

[^key-09f3b8b66c7bf42906286b35d7c62063]: Sch. 5 para. 5 in operation at 1.4.2007, see reg. 1

[^key-9848650e56d337338aeb4c4f2f990763]: Sch. 5 para. 6 in operation at 1.4.2007, see reg. 1

[^key-e273f745b1241df61aa1276ac66c1cc4]: Sch. 5 para. 7 in operation at 1.4.2007, see reg. 1

[^key-f5e3b5552ee2300584c8a320b385afd1]: Sch. 5 para. 8 in operation at 1.4.2007, see reg. 1

[^key-07d32108125ff70643a8b995722f154d]: Sch. 5 para. 9 in operation at 1.4.2007, see reg. 1

[^key-1fea98644d70f43124748d34d9365264]: Sch. 5 para. 10 in operation at 1.4.2007, see reg. 1

[^key-d506441b3eb57792b0fa5df7a77c6725]: Sch. 5 para. 11 in operation at 1.4.2007, see reg. 1

[^key-a9225459bd61ec8e16c0aa4b5479915e]: Sch. 2 revoked (30.4.2010) by The Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010 (S.R. 2010/136), regs. 1, 28(1)(d) (with reg. 28(2))

[^key-bc449eca968ef854a1b1fb69891d5277]: Reg. 2(2) revoked (30.4.2010) by The Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010 (S.R. 2010/136), regs. 1, 28(1)(d) (with reg. 28(2))