The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014

• (1) If a transition member (P) who applies for payment of retirement benefits under both schemes has reached normal pension age under the existing scheme but has not reached normal pension age under this scheme, the benefits payable under this scheme are to be actuarially reduced.

• (2) If P has reached normal pension age neither under the existing scheme nor under this scheme, the benefits payable under both schemes are to be actuarially reduced.

• (3) If P has reached normal pension age—

• (a) under the existing scheme only, the benefits payable under that scheme are to be actuarially enhanced under the existing scheme rules (if applicable); or

• (b) under both schemes, the benefits payable under both schemes are to be actuarially enhanced (if applicable).

Application of existing scheme rules

26

• (1) The existing scheme rules apply in relation to the calculation and payment of benefits payable in respect of pensionable service under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

• (2) The existing scheme rules apply in relation to the payment of additional pension with a retirement pension under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

• (3) The existing scheme rules apply in relation to an election made by a person (P) for contributions to be paid monthly under paragraph 3(a) (election to pay contributions for additional pension) of Schedule 2A to the Superannuation Regulations if the election is made before the transition date .

• (4) For the purpose of determining P’s entitlement to retirement benefits, P’s pensionable employment under the existing scheme terminates when P’s pensionable service under this scheme terminates.

Determination of final salary

27

For the purpose of calculating benefits payable under the existing scheme to or in respect of a transition member with continuity of service, the member's final salary is determined by reference to regulations E31 and E31A of the Superannuation Regulations and Schedule 7 to the Act.

Annual rate of pension

28

Save where provided otherwise in paragraph 33 (application for payment of ill-health pensions) and paragraph 47 (application for supplementary death grant), the annual rate of pension payable to a transition member is found by adding—

• (a) the annual rate of pension payable under the existing scheme; and

• (b) the annual rate of pension payable under this scheme.

CHAPTER 2 — Application for payment of benefits

Application for payment of age retirement pension

29

• (1) An application by a transition member (P) for payment of an age retirement pension under this scheme is also an application for payment of an age retirement pension in respect of P's pensionable service under the existing scheme.

• (2) A transition member (P) who has not reached normal pension age under this scheme and who has ceased being in pensionable service in this scheme may apply under regulation 162 for payment of age retirement benefits in respect of P's pensionable service under the existing scheme without applying for payment of P's retirement benefits in respect of pensionable service under this scheme.

Application for payment of phased retirement pension

30

• (1) A transition member (P) who makes a phased retirement application under this scheme may elect to receive phased retirement benefits—

• (a) in respect of pensionable service under the existing scheme only;

• (b) in respect of pensionable service under this scheme only; or

• (c) in respect of pensionable service under both the existing scheme and this scheme.

• (2) P's application for phased retirement benefits in respect of pensionable service under both the existing scheme and scheme may specify a different phased retirement proportion for each scheme.

Application for payment of premature retirement pension

31

A transition member (P) who applies for payment of a premature retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme in addition to P's premature retirement pension payable under this scheme.

Application for payment of early retirement pension

32

A transition member (P) who applies for payment of an early retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme in addition to P's early retirement pension payable under this scheme.

Application for payment of ill-health pension

33

• (1) A transition member (P) will receive any benefits payable under this scheme as part of P's ill-health pension payable under the existing scheme if—

• (a) P applies before P's transition date for payment of an ill-health pension, and

• (b) P's application is successfully determined ....

• (2) If P makes an application for payment of an ill-health pension on or after P’s transition date, which is successfully determined before P’s normal pension age in the existing scheme—

• (a) before P’s normal pension age in the existing scheme, P will receive under this scheme an amount equivalent to any benefits due to P in respect of P’s pensionable service in this scheme and in the existing scheme, in accordance with paragraph 33A;

• (b) from P’s normal pension age in the existing scheme, P will receive, in accordance with paragraph 33B—

• (i) under the existing scheme, any benefits due to P in respect of P’s pensionable service in the existing scheme; and

• (ii) under this scheme, any benefits due to P in respect of P’s pensionable service in this scheme.

Entitlement to payment of total incapacity pension

34

• (1) Save as provided in sub-paragraph (2), a transition member (P) is not entitled to payment of total incapacity benefits under regulation E8A of the Superannuation Regulations.

• (2) P may receive payment of total incapacity benefits under the existing scheme rules if—

• (a) before P's transition date, P makes an application under regulation E8A of the Superannuation Regulations which is not determined by the transition date;

• (b) P's application is successfully determined after the transition date; and

• (c) P has not made a subsequent application under regulation 162 for payment of total incapacity benefits.

Entitlement to payment of a short-service serious ill-health grant

35

• (1) Save as provided in this paragraph, a transition member (P) is not entitled to payment of a short-service incapacity grant under regulation E17 of the Superannuation Regulations.

• (2) P may receive payment of a short-service serious ill-health grant under the existing scheme rules if—

• (a) before P's transition date, P makes an application under regulation E17 of the Superannuation Regulations which is not determined by the transition date;

• (b) P's application is successfully determined after the transition date; and

• (c) P has not made a subsequent application under regulation 162 for payment of a short-service serious ill-health grant.

• (3) The amount of the payment of a short-service serious ill-health grant payable under sub-paragraph (2) is calculated under regulation 122.

Application for payment of a surviving adult pension

36

• (1) When the surviving adult of a transition member applies for payment of a surviving adult pension under this scheme, the surviving adult must also apply for payment of an adult pension under the existing scheme.

• (2) The enhancement of a surviving adult pension is applied only under regulation 145.

Calculation of a surviving adult pension of a surviving adult of a transition member

37

• (1) This paragraph applies to a surviving adult pension payment to a surviving adult of a transition member.

• (2) .The short-term rate of surviving adult pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation E28 of the Superannuation Regulations.

Long-term rate of a surviving adult pension of a surviving adult of a transition member

38

The rate of a surviving adult pension of a surviving adult (S) of a transition member is the sum of—

• (a) The surviving adult pension under this scheme;

• (b) The adult pension under the existing scheme; and

• (c) any enhancement S is entitled to under regulation 145.

Reduction of surviving adult pension

39

• (1) This paragraph applies if the surviving adult (S) of a transition member applies—

• (a) for payment of a surviving adult pension under this scheme; and

• (b) for payment of an adult pension under the existing scheme.

• (2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if S's enhancement of a surviving adult pension under regulation 145 is to be reduced.

Application for payment of an additional (surviving adult) pension

40

When the surviving adult of a transition member applies for payment of an additional (surviving adult) pension under this scheme, the surviving adult must also apply for payment of an additional pension under the existing scheme.

Application for payment of a child pension

41

• (1) When the eligible child of a transition member applies for payment of a child pension under this scheme, the eligible child must also apply for payment of a child pension under the existing scheme.

• (2) The enhancement of a child pension is applied only under regulation 152.

Calculation of a child pension of an eligible child of a transition member

42

• (1) This paragraph applies to a child pension payment to a child of a transition member.

• (2) The short-term rate of child pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation E24 of the Superannuation Regulations.

Rate of a child pension of an eligible child of a transition member

43

The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

• (a) the child pension under this scheme;

• (b) the child pension under the existing scheme; and

• (c) any enhancement C is entitled to under regulation 152.

Reduction of child pension

44

• (1) This paragraph applies if the eligible child (C) of a transition member applies—

• (a) for payment of a child pension under this scheme; and

• (b) for payment of a child pension under the existing scheme.

• (2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if C's enhancement of child pension benefits under regulation 152 is to be reduced.

Application for payment of a death in service grant

45

• (1) The beneficiary of a transition member (D) is not entitled to a death in service grant under regulation E20 of the Superannuation Regulations.

• (2) The amount of the death in service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under those Regulations other than one already recovered.

Application for payment of a death out of service grant

46

• (1) When the beneficiary of a transition member applies for payment of a death out of service grant under this scheme, the beneficiary must also apply for payment of a death out of service grant under the Superannuation Regulations.

• (2) The amount of the death out of service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under that scheme other than one already recovered.

Application for supplementary death grant

47

• (1) An application for a supplementary death grant by the beneficiary of a transition member is an application for a supplementary death grant under this scheme and under the existing scheme.

• (2) Paragraph 28 (annual rate of pension) does not apply in respect of an application under this paragraph.

Application for payment of benefits for pension credit members

48

• (1) A pension credit member (P) with pension credit rights in this scheme and the existing scheme who has not reached normal pension age under the existing scheme when P applies for payment of a pension credit retirement pension under this scheme will receive under the existing scheme payment of any benefits payable to (P) in respect of pensionable service under the existing scheme.

• (2) If P applies for payment of a pension credit retirement pension after having reached normal pension age under the existing scheme, P may apply under this scheme for payment ... of a pension credit retirement pension in respect of pensionable service under—

• (a) the existing scheme;

• (b) this scheme; or

• (c) the existing scheme and this scheme.

PART 8 — Provision in relation to the existing scheme

Election for employment not to be pensionable in relation to existing scheme continues to have effect

49

A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on P's transition date, an election for that employment not to be pensionable has effect in relation to the existing scheme.

Qualifying for retirement benefits under existing scheme

50

In determining whether a transition member is qualified for retirement benefits under the existing scheme, the member's qualifying service includes the total of—

• (a) the member's qualifying service under the existing scheme; and

• (b) the member's qualifying service under this scheme.

Repayment of balance of contributions

51

An application by a transitional member (P) for the repayment of the balance of P's contributions under regulation 189 is also an application for any repayment of the balance of contributions due to P under regulations C9, C10 and C11 of the Superannuation Regulations.

Residential emoluments

52

Where the money value of a transition member's (P)'s residential benefits in kind is treated as part of P's contributable salary by virtue of regulation C1(1) of the Superannuation Regulations, this has effect as if the application were made under regulation 37 of these Regulations.

Transfer payments

53

A transfer payment made in respect of a transition member by the Department must be in relation to any benefits accrued in this scheme and any service accrued in the existing scheme in respect of which pension benefits have not been taken.

Nomination continues to have effect

54

A nomination under regulation E20 (death grants), E22A (nomination of partner) or E23 (nomination of other adult beneficiary) of the Superannuation Regulations has effect as if made under Part 6 of these Regulations.

Election to pay contributions by a person serving in a reserve force

55

• (1) An election by a transition member (P) to pay contributions made under regulation C7 of the Superannuation Regulations has effect as if made under regulation 26 of these Regulations.

• (2) On becoming an active member of this scheme P does not begin to accrue service which counts for the purpose of benefits in respect of P's permanent service for the purpose of regulation C7(2) of the Superannuation Regulations.

Commutation: small pensions

56

An application by a transition member under regulation 162 (application for payment of benefits) for a commutation under regulation 174 (commutations: small pensions) also has effect as an application for any commutation due to P under regulation E19A (commutation: trivial pensions) of the Superannuation Regulations.

Signed

Sealed with the Official Seal of the Department of Education on 12th December 2014

Fiona Hepper — A senior officer of the

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

Sealed with the Official Seal of the Department of Finance and Personnel on 12th December 2014

Emer Morelli — A senior officer of the

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: See section 1(4) of the Act for the meaning of “scheme regulations”.

[^f00002]: See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.

[^f00003]: See section 2(2) of the Act for the meaning of “responsible authority”.

[^f00004]: See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.

[^f00005]: See section 5(8) of the Act for the meaning of “pension board”.

[^f00006]: See section 7(6) of the Act for the meaning of “scheme advisory board”.

[^f00007]: See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.

[^f00008]: 2014.c.2 (N.I.).

[^f00009]: Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.

[^f00010]: See paragraph 4 of Schedule 1 to the Act.

[^f00011]: 1995 No. 3213 (N.I.22).

[^f00012]: 1999/3147 (N.I. 11).

[^f00013]: 2008 c.1(NI) .

[^f00014]: 1993 c.49.

[^f00015]: S.R. 2010 No. 297.

[^f00016]: S.R. 2002 No. 377.

[^f00017]: Section 97AB was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005 No. 255 (N.I. 1).

[^f00018]: S.R. 1972 No. 1073 (NI 10).

[^f00019]: S.R. 1999 No. 471 to which there are amendments not relevant to these Regulations.

[^f00020]: 2004 c.12.

[^f00021]: S.R. 2002 No. 377.

[^f00022]: 1992 c.7.

[^f00023]: S.R. 2010 No. 300.

[^f00024]: See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

[^f00025]: S.R. 1996 No. 260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

[^f00026]: See section 5(7) of the Act for the meaning of “employer representatives” and “member representatives”.

[^f00027]: See sections 5(6) and 7(5) of the Act for the meaning of “conflict of interest”.

[^f00028]: S.R. 2010 No. 122.

[^f00029]: The result is that 2 or more pensions lump sums may be payable in respect of the one member.

[^f00030]: 1996 c.14.

[^f00031]: Contributions are deducted under Part 9.

[^f00032]: Regulation 189(4) provides for extinguishment of rights following the refund of the member’s contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

[^f00033]: Regulation 189(4) provides for extinguishment of rights following the refund of the member’s contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

[^f00034]: See the meaning of “standard increase” in Chapter 4 of Part 3.

[^f00035]: S.R. 2010 No. 136.

[^f00036]: The General Teaching Council for Northern Ireland was established pursuant to Article 34 of the Education (Northern Ireland) Order 1998/1759 (N.I. 13).

[^f00037]: SI 2007/1351 (N.I. 11).

[^f00038]: 1870 c.35.

[^f00039]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^f00040]: Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

[^f00041]: S.I. 2009 No. 117.

[^f00042]: 1998 c. 11.

[^f00043]: 1967 c5; the amount currently specified in S.R. 2004 No. 68 is £10,000.

[^f00044]: 1911 c.28, S.R. 1920 c.75, S.R. 1939 c. 21, S.R. 1989 c. 6.

[^f00045]: Section 238A was inserted by the Finance Act 2011 (c.11), Schedule 17.

[^f00046]: 2007 c.18.

[^f00047]: 1951 c. 65.

[^f00048]: See regulation 124 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

[^f00049]: S.I. 1996/ 1919 (N.I. 16); Part IX was amended by the Employment Relations (Northern Ireland) Order1999 (S.I. 1999/2790 (N.I. 9), Schedule 4, and by the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), Articles 3 and 4.

[^f00050]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3; section 11A was inserted by the 1999 Order, Article 29; section 12 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3 and the 1999 Order, Schedule 2.

[^f00051]: Section 13 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (NI), Schedule 4 and the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI)), Part VI.

[^f00052]: Section 16 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, Schedule 5 and the Pensions Act (Northern Ireland) 2008 (c. 1 (NI)); section 4(1) was amended and (1A) inserted by the Pensions Act (Northern Ireland) 2008, Schedule 4.

[^f00053]: S.I. 1996 No. 594 (N.I. 3) as amended by Article 30 of S.I. 1996 No. 274 (N.I. 1).

[^f00054]: S.R. 1996 No.260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

[^f00055]: 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, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

[^f00056]: 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, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

[^f00057]: See section 18(4) and (7) of the Act for the meaning of “closing date”.

Northern Ireland Teachers’ Pension Scheme Pension Board–Conflict of interest

Northern Ireland Teachers’ Pension Scheme Advisory Board–Conflict of interest

Scheme valuation and employer cost cap

225

Schedule 4 (scheme valuation and employer cost cap) has effect.

Transition member who has not reached normal pension age under the existing scheme

33A

• (1) This paragraph applies in relation to a transition member (P) who—

• (a) becomes entitled to an ill-health pension under this scheme; and

• (b) has not reached normal pension age under the existing scheme.

• (2) If this paragraph applies—

• (a) an ill-health pension is not payable to P under the existing scheme until P’s normal pension age in that scheme; and

• (b) an ill-health pension is payable to P under this scheme, determined in accordance with sub-paragraph (3).

• (3) If this paragraph applies, the following are payable to P—

• (a) an ill-health pension, the annual rate of which is the sum of—

• (i) P’s annual rate of ill-health pension calculated under regulation 113 (annual rate of ill-health pension) of these Regulations;

• (ii) the annual rate of retirement pension that would, if P was entitled to payment of an ill-health pension under the existing scheme, be payable to P under the existing scheme regulations, excluding any total incapacity pension payable under regulation E8A (total incapacity benefit where application received on or after 6 April 2007) of the existing scheme and adjusted following any election by P under regulation E6A of those regulations (lump sum in place of part of pension); and

• (iii) the annual rate of total incapacity pension, if any, payable under regulation 116 (entitlement to total incapacity pension) of these Regulations;

• (b)

• (i) any lump sum payable to P under regulation 168 (commutation of part of pension) of these Regulations; and

• (ii) the amount of any lump sum that would have been payable to P had P been entitled to payment of an ill-health pension under the existing scheme, including any lump sum payable under regulation E6A (lump sum in place of part of pension) of the existing scheme regulations, if P makes such an election.

• (4) P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension which P would have received, had P been entitled to payment of an ill-health pension under the existing scheme in accordance with the existing scheme regulations.

• (5) If—

• (a) a transfer of benefits takes place from the existing scheme prior to the existing scheme normal pension age, P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) comes to an end;

• (b) a phased or an early retirement pension with actuarial adjustment is taken under Part E (benefits) to the existing scheme regulations, the pension payable under sub-paragraph (3)(a)(ii) is reduced by an amount equivalent to the value of—

• (i) any phased retirement benefits taken from the existing scheme, including any a lump sum;

• (ii) any early retirement pension with actuarial adjustment from the old scheme, including any lump sum.

• (6) If this paragraph applies, P may not apply under the existing scheme for retirement benefits under Case G as provided in regulation E4 (entitlement to payment of retirement benefits) of the existing scheme regulations.

Transition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme

33B

• (1) This paragraph applies in relation to a transition member (P) in receipt of an ill-health pension in accordance with paragraph 33A.

• (2) When P reaches normal pension age under the existing scheme, the benefit which is payable under paragraph 33A in respect of P’s service in the existing scheme ceases to be payable under this scheme, and becomes payable under the existing scheme, in accordance with the existing scheme regulations.

• (3) In calculating the annual rate of pension payable under the existing scheme for the purposes of sub-paragraph (2), the following are taken into account—

• (a) any lump sums paid out, under the existing scheme or this scheme, including by an election under regulation E6A (lump sum in place of part of pension) or by commutation under regulation E19 (commutation: exceptional circumstances of ill-health) or regulation E19A (commutation: trivial pensions) of the existing scheme regulations;

• (b) any transfer payment made to another scheme before the member reached normal pension age under the existing scheme.

• (4) Before the payments in sub-paragraph (3)(a) and (b) are taken into account, they must be increased by the amount by which the annual rate of a retirement pension of that amount would have been increased under the Pensions (Increase) Act (Northern Ireland) 1971 if—

• (a) that pension was eligible to be so increased; and

• (b) the entitlement day for that pension was the date P’s ill-health pension became payable under this scheme.

Entitlement to payment of total incapacity pension

Entitlement to payment of a short-service serious ill-health grant

Application for payment of a surviving adult pension

Calculation of a surviving adult pension of a surviving adult of a transition member

Long-term rate of a surviving adult pension of a surviving adult of a transition member

Reduction of surviving adult pension

Application for payment of an additional (surviving adult) pension

Application for payment of a child pension

Calculation of a child pension of an eligible child of a transition member

Rate of a child pension of an eligible child of a transition member

Reduction of child pension

Application for payment of a death in service grant

Application for payment of a death out of service grant

Application for supplementary death grant

Application for payment of benefits for pension credit members

SCHEDULE 4 — Scheme valuation and employer cost cap

Scheme valuation report

1

The Department must commission the scheme actuary to carry out a valuation of this scheme (“scheme valuation”) and any connected scheme, and to prepare a scheme valuation report, in accordance with, and by reference to the effective dates defined and set out in Department of Finance and Personnel directions under section 11 of the Public Service Pensions Act (Northern Ireland) 2014, referred to in this Schedule as “Department of Finance and Personnel directions”.

Employer cost cap

2

The employer cost cap for this scheme is 13.2% of the pensionable earnings of members of this scheme.

Breach of employer cost cap margins

3

If the scheme actuary reports in a valuation report that the cost cap cost of the scheme, calculated following a valuation in accordance with Department of Finance and Personnel directions, has gone beyond the margins specified in Department of Finance and Personnel directions under section 12 of the Public Service Pensions Act (Northern Ireland) 2014, paragraph 4 applies.

Northern Ireland Teachers’ Pension Scheme Advisory Board Report

4

Where this paragraph applies, the Department must request the Northern Ireland Teachers’ Pension Scheme Advisory Board constituted under Part 2 of these Regulations to report, within six months of the request—

• (a) whether there is agreement between the employer representatives and the member representatives on a recommended procedure for aligning the cost cap cost of the scheme with the employer cost cap; and

• (b) if there is such agreement, the procedure which the board is in agreement to recommend.

Action by the Department

5

On receipt of the Northern Ireland Teachers’ Pension Scheme Advisory Board’s report, the Department, in consultation with the scheme actuary and with such persons as the Department considers appropriate, must—

• (a) review any recommendations put forward in that report; and

• (b) either—

• (i) if agreement has been reached, and the Department accepts the proposed procedure, implement the procedure agreed between the members of the Northern Ireland Teachers’ Pension Scheme Advisory Board; or

• (ii) if the Department does not agree with any agreement reached, or if agreement has not been reached, make such change to the standard accrual rate as in the opinion of the scheme actuary is necessary to bring the cost cap cost of the scheme into line with the employer cost cap.

Timescale for action

6

Any changes to the scheme made as a result of paragraph 5 are to take effect within four years of the effective date as at which the cost cap cost of the scheme was evaluated in the scheme actuary’s valuation report.

Editorial notes

[^c22298431]: See section 1(4) of the Act for the meaning of “scheme regulations”.

[^c22298441]: See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.

[^c22298451]: See section 2(2) of the Act for the meaning of “responsible authority”.

[^c22298461]: See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.

[^c22298471]: See section 5(8) of the Act for the meaning of “pension board”.

[^c22298481]: See section 7(6) of the Act for the meaning of “scheme advisory board”.

[^c22298491]: See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.

[^c22298501]: 2014.c.2 (N.I.).

[^c22298511]: Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.

[^c22298521]: See paragraph 4 of Schedule 1 to the Act.

[^c22298531]: 1995 No. 3213 (N.I.22).

[^c22298541]: 1999/3147 (N.I. 11).

[^c22298551]: 2008 c.1(NI) .

[^c22298561]: 1993 c.49.

[^c22298581]: S.R. 2002 No. 377.

[^c22298591]: Section 97AB was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005 No. 255 (N.I. 1).

[^c22298601]: S.R. 1972 No. 1073 (NI 10).

[^c22298611]: S.R. 1999 No. 471 to which there are amendments not relevant to these Regulations.

[^c22298621]: 2004 c.12.

[^c22298631]: S.R. 2002 No. 377.

[^c22298641]: 1992 c.7.

[^c22298661]: See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

[^c22298671]: S.R. 1996 No. 260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

[^c22298681]: See section 5(7) of the Act for the meaning of “employer representatives” and “member representatives”.

[^c22298691]: See sections 5(6) and 7(5) of the Act for the meaning of “conflict of interest”.

[^c22298701]: S.R. 2010 No. 122.

[^c22298711]: The result is that 2 or more pensions lump sums may be payable in respect of the one member.

[^c22298721]: 1996 c.14.

[^c22298731]: Contributions are deducted under Part 9.

[^c22298741]: Regulation 189(4) provides for extinguishment of rights following the refund of the member's contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

[^c22298751]: Regulation 189(4) provides for extinguishment of rights following the refund of the member's contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

[^c22298761]: See the meaning of “standard increase” in Chapter 4 of Part 3.

[^c22298771]: S.R. 2010 No. 136.

[^c22298781]: The General Teaching Council for Northern Ireland was established pursuant to Article 34 of the Education (Northern Ireland) Order 1998/1759 (N.I. 13).

[^c22298791]: SI 2007/1351 (N.I. 11).

[^c22298801]: 1870 c.35.

[^c22298811]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^c22298821]: Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

[^c22298831]: S.I. 2009 No. 117.

[^c22298841]: 1998 c. 11.

[^c22298851]: 1967 c5; the amount currently specified in S.R. 2004 No. 68 is £10,000.

[^c22298861]: 1911 c.28, S.R. 1920 c.75, S.R. 1939 c. 21, S.R. 1989 c. 6.

[^c22298871]: Section 238A was inserted by the Finance Act 2011 (c.11), Schedule 17.

[^c22298881]: 2007 c.18.

[^c22298891]: 1951 c. 65.

[^c22298901]: See regulation 124 for P's entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

[^c22298911]: S.I. 1996/ 1919 (N.I. 16); Part IX was amended by the Employment Relations (Northern Ireland) Order1999 (S.I. 1999/2790 (N.I. 9), Schedule 4, and by the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), Articles 3 and 4.

[^c22298921]: Section 10 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3; section 11A was inserted by the 1999 Order, Article 29; section 12 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3 and the 1999 Order, Schedule 2.

[^c22298931]: Section 13 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (NI), Schedule 4 and the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI)), Part VI.

[^c22298941]: Section 16 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, Schedule 5 and the Pensions Act (Northern Ireland) 2008 (c. 1 (NI)); section 4(1) was amended and (1A) inserted by the Pensions Act (Northern Ireland) 2008, Schedule 4.

[^c22298951]: S.I. 1996 No. 594 (N.I. 3) as amended by Article 30 of S.I. 1996 No. 274 (N.I. 1).

[^c22298961]: S.R. 1996 No.260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

[^c22298971]: 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, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

[^c22298991]: 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, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

[^c22299001]: See section 18(4) and (7) of the Act for the meaning of “closing date”.

[^key-68081a870338c2169cc8034ba7e9e876]: Reg. 74(a) applied (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 15(1)(a)

[^key-6b0ca8bfc501bfe86415385e9a9e69a4]: Reg. 73 excluded (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 15(1)(b)

[^key-2dc0b7a00e65c153fbbc4bfed54ed027]: Words in reg. 3 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 7

[^M_F_bea98660-d800-4289-b56d-2e551cda84cc]: Words in reg. 3 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(2)(b)(i)

[^M_F_eaf2edee-ddc3-44ed-a3b3-02b35c222b5e]: Words in reg. 3 substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(2)(c)

[^M_F_52701e13-6c4f-4212-84b8-7d0fd36258dc]: Words in reg. 3 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(2)(d)

[^key-b4c3d1465fb37bac7a9fd2f2a752736c]: Reg. 7(4) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 8

[^key-6649ff26b78945b85c90cbc92d703488]: Reg. 10 heading substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 9

[^key-b3cea9e0a7d8c9fa68794e6de7d397ad]: Reg. 13 heading substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 10

[^M_F_12341ca0-9d17-4bb6-c349-b76abd3f1269]: Words in reg. 23(1)(b) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(3)(a)

[^M_F_676a3d5c-1d26-47d3-d7b7-0e7d9fae956e]: Words in reg. 33 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(4)(a)

[^M_F_dd34c5f7-f440-4349-80aa-fb2ffccce477]: Words in reg. 34(2)(c) inserted (15.3.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(5)(b)

[^M_F_9714ad39-6c98-400b-b956-7226cb5f1bab]: Words in reg. 39(1)(a) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(6)(a)

[^key-79e969421e376ea3108a6ae7873198f3]: Words in reg. 65(1)(c) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 11

[^M_F_65ef5a66-1555-4626-9f29-04202337bdcd]: Words in reg. 143(2)(a) substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(7)(b)

[^M_F_209debcf-5239-4294-b95d-11aa30a6d32f]: Words in reg. 150(2)(a) substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(8)(b)

[^M_F_9709a6f9-e577-4045-b4cd-7abcca2bd53a]: Words in reg. 184(4) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(9)

[^M_F_ab8ed7b9-3bf1-4449-8c64-f502de93be87]: Words in reg. 189(3) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(10)(b)

[^key-f046c357e47419127de430e99f38e961]: Reg. 192 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 12

[^M_F_ae082bae-a143-407a-b33e-1b67a43f1ab5]: Words in reg. 219(2)(g) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(11)(b)

[^key-132375968a7d5d062032b5a97744a08c]: Reg. 225 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 13

[^key-0da582c58d60a4647fb10fdc5ef99269]: Words in Sch. 1 para. 1(8) substituted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 14

[^key-291e9f140a47561f3fa2619c468ae40c]: Sch. 2 para. 30(3)(a) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 15

[^key-a7ee6762e0f6e55f6e5920edb6c354e7]: Words in Sch. 3 para. 1 omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 16

[^key-23f1db5fc8562c72ea6e123c1debfe2d]: Words in Sch. 3 para. 26(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 17(a)

[^key-8fda68870d82c7c43fbcc4f9213da8e8]: Sch. 3 para. 26(4) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 17(b)

[^key-a98cffbf3f09e97f0adc4e190f0f30a4]: Words in Sch. 3 para. 28 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 18

[^key-9e174dcbd20ecd7716609bb885ced582]: Words in Sch. 3 para. 29(2) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 19

[^key-8c74a5b49310656fc7c55739542fb325]: Words in Sch. 3 para. 31 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 20

[^key-efdb0c4328d49eba4570253baa7ca0c8]: Words in Sch. 3 para. 32 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 20

[^key-dcce93c7bd6ead6461f4169e414ad758]: Words in Sch. 3 para. 33(1)(b) omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 21(a)

[^key-a87cb0b9d4525ce12cb140716fafe66e]: Sch. 3 para. 33(2) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 21(b)

[^key-1eff9d14abe9e1426f69095fbd7123b0]: Sch. 3 paras. 33A, 33B inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 22

[^key-6a34786dbb4bfac9937ba197024e8273]: Words in Sch. 3 para. 48(1) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(i)

[^key-dd36b4894e08e3bc5c60bf273a6c010c]: Words in Sch. 3 para. 48(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(ii)

[^key-a9793bc927e02d0b40a5d29d84367f2c]: Words in Sch. 3 para. 48(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(iii)

[^key-6b9f4dc7f57e2666cd2b9ae5ce81bcb4]: Words in Sch. 3 para. 48(2) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(b)(i)

[^key-0500d495910460888dfa05a28010c907]: Words in Sch. 3 para. 48(2) omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(b)(ii)

[^key-04f603dbcec0a1573fa0ec7b4516bd2c]: Words in Sch. 3 para. 53 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 24

[^key-54ca23c9eb5fe9513a188e96f5525635]: Sch. 4 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 25

[^key-e10d8b63f81ffa15298cf67b441317d5]: Words in reg. 3 omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(2)(a) (with art. 25)

[^key-30f25975b97d1c3776ad4fedf6565cbf]: Words in reg. 3 omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(2)(b)(ii) (with art. 25)

[^key-49fd52724e3ef75cba40faf4605cd4c3]: Words in reg. 23(1)(b) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(3)(b) (with art. 25)

[^key-38181e6f42ba0b46f613eaf6576e82b4]: Words in reg. 33 omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(4)(b) (with art. 25)

[^key-448764dbf4a6f04fc3886c1df515fb07]: Words in reg. 34(2)(c) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(5)(a) (with art. 25)

[^key-22335d73bf475ae8bdd0c577caa9db25]: Words in reg. 39(1)(a) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(6)(b) (with art. 25)

[^key-ea2a91874e9c113917ff3bd3d66d08b5]: Words in reg. 143(2)(a) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(7)(a) (with art. 25)

[^key-669e28cb78e84332023b965ee884505c]: Words in reg. 150(2)(a) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(8)(a) (with art. 25)

[^key-690ca1587b0616e16f9e1e727e0c4f10]: Words in reg. 189(3) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(10)(a) (with art. 25)

[^key-d82ebf540519b6282f3796535446f781]: Words in reg. 219(2)(g) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(11)(a) (with art. 25)

[^key-6633c52aecd83d3b9bf8acd0a25aba47]: Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(2)(a)

[^key-4225c5282f3cefe3cfd82b73273a8a35]: Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(2)(b)

[^key-e90e993953325e56aed84c76686cb23c]: Sch. 3 para. 5(3)(za) inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(3)

[^key-e112c336da265413e4624dfa5ed84d3b]: Sch. 3 para. 6(2) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(4)

[^key-316334a2512d417f2793400316b4f576]: Sch. 3 para. 22(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(5)

[^key-0a7a2c8b30c167ed21a35540e1977666]: Sch. 3 para. 24(5) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(6)

[^key-ccf8e53e2a9277e7eb3ed7981eb01806]: Words in Sch. 3 para. 26(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(7)

[^key-c3da42d221473f4e794daad2615addd6]: Reg. 204(2)(a) applied (with modifications) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 55

[^key-5d025ad32cf30be0d4a3cf837c033b9b]: Reg. 212(2)(a) applied (with modifications) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 55

[^key-69aad6eed0086a51272491077a65096a]: Sch. 2 para. 29(4) modified (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 31(1)

[^key-a172948c898b88df006bf166a922d2a7]: Words in reg. 181(3)(b) inserted (20.12.2023) by The National Security Act 2023 (Consequential Amendments of Subordinate Legislation) Regulations 2023 (S.I. 2023/1267), reg. 1(2), Sch. para. 39

[^key-22e824d4f1e71b7609595b92ce420f43]: Words in reg. 185 Table substituted (1.4.2025) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/42), regs. 1, 2(2)