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The Teachers' Superannuation (Consolidation) Regulations 1988

Type Statutory-Instrument

Publication 1988-09-21

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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(a) was in pensionable employment, or

(b) was paying additional contributions under regulation C8, or

a death grant may be paid.

(2) The amount of a grant under paragraph (1) is the greater of—

(a) the amount which, if on the date of the person’s death he had ceased to be employed on becoming incapacitated, would have become payable by way of retirement lump sum or short service incapacity grant, or both, and

(b) his average salary,

less, in either case, the amount of any retirement lump sum or short service incapacity grant previously paid to him.

(3) Subject to paragraph (6), if a person who has ceased after 31st March 1972 to be in pensionable employment dies without having become entitled to payment of retirement benefits and—

(a) the qualifying condition is satisfied, and

(b) no death grant could be paid under paragraph (1),

a death grant may be paid under this paragraph.

(4) The qualifying condition—

(a) if he ceased to be in pensionable employment before 1st November 1988, is that he was entitled to count at least 2 years' reckonable service, and

(b) in any other case, is that he was so entitled and was qualified for retirement benefits,

but where sub-paragraph (a) applies it is to be assumed for the purpose of calculating the death grant that he was qualified for retirement benefits.

(5) The amount of a grant under paragraph (3) is the amount that would have become payable by way of retirement lump sum if he had become entitled under regulation E4(2) to payment of retirement benefits, less the amount of any retirement lump sum or short service incapacity grant previously paid to him.

(6) If a person who has at any time been in pensionable employment dies and—

(a) no death grant could be paid under paragraph (1) or (3), or

(b) the amount of such a death grant would be smaller and no pension becomes payable under regulation E25 to a surviving spouse or a nominated beneficiary,

a death grant equal to the balance of his contributions, calculated in accordance with regulation C11 as at the date of his death, may be paid.

(7) Any death grant under this regulation may be paid to the deceased’s widow or widower or, if there is no widow or widower, to the personal representatives.

Supplementary death grants

E20

(1) Subject to paragraph (5), this regulation applies where a person dies who—

(a) has become entitled to payment of retirement benefits, and

(b) is not in pensionable employment.

(2) If—

(a) at least 10 years' reckonable service was taken into account in calculating his retirement benefits, and

(b) the total of the amounts paid in respect of them is less than his average salary,

a supplementary death grant equal to that deficiency may be paid.

(3) If—

(a) less than 10 years' reckonable service was taken into account in calculating his retirement benefits, and

(b) the amount paid in respect of his pension is less than 5 times the annual rate at which it was payable when he died,

a supplementary death grant equal to that deficiency may be paid.

(4) For the purposes of this regulation—

(a) any amount by which a pension was reduced under regulation E9 (avoidance of duplicate pensions) or E14 (further employment), and any part of a pension allocated under regulation E11, is to be treated as having been paid, and

(b) a retirement lump sum is to be treated as having been paid without any deduction under these Regulations.

(5) This regulation does not apply if—

(a) the person’s last employment was of a kind described in Part II of Schedule 9 and formed part of the qualifying period for the purposes of regulation E3, or

(b) his average salary service for the purposes of regulation E29 included a period of a kind described in paragraphs 5 to 8 of Schedule 9.

(6) Any death grant under this regulation may be paid to the deceased’s widow or widower or, if there is no widow or widower, to the personal representatives.

Family benefits generally

E21

(1) Pensions are payable in accordance with regulations E23 to E28 to widows, widowers, children and nominated beneficiaries of persons who die in, or after having been in, pensionable employment.

(2) References in those regulations to a surviving spouse are references to a widow or widower; but in the case of a person who has not been in pensionable employment, or paying additional contributions for a current period under regulation C8, at any time after 5th April 1978, such references, and references to a widow or to a widower, do not include references to a man or woman married by that person after his last day in pensionable employment or, as the case may be, the end of the period for which any such contributions were paid.

(3) Where those regulations provide for a pension to be payable to a widow and there are two or more widows, the widows are jointly entitled to the pension.

(4) References in those regulations to a person’s child are to a person who is—

(a) his legitimate, adopted or illegitimate child, or

(b) accepted by him as a member of the family and wholly or mainly dependent on him,

and who is a child within the meaning given in paragraphs (5) to (7).

(5) Subject to paragraphs (6) and (7), for the purposes of regulations E22 to E28 a person is a child while he is unmarried and—

(a) he has not attained the age of 17, or

(b) having attained that age, he is receiving full-time education or attending a course of not less than 2 years' full-time training for a trade, profession or calling, or

(6) For the purposes of paragraph (5)(b)—

(a) a person is to be treated as receiving full-time education up to (but not including) the first Monday in January or the first Monday after Easter Monday or the first Monday in September next following the end of the last term in which he received it, and

(b) a person is to be treated as not attending a course of training while he is receiving disqualifying remuneration.

(7) Disqualifying remuneration is remuneration at a rate not less than the annual rate at which an official pension, within the meaning of the Pensions (Increase) Act 1971[^f00028], would for the time being be payable if it had begun, and first qualified for increases under that Act, on 1st April 1972 and had then been payable at an annual rate of £250.

(8) References in regulations E23 to E28 to a nominated beneficiary are to a person nominated under regulation E22.

Nomination of beneficiaries

E22

(1) Subject to paragraph (2), an unmarried person (“the appointor”) may at any time while in pensionable employment, by giving written notice to the Secretary of State, nominate an eligible person who is wholly or mainly financially dependent on the appointor and who is not a child to receive a pension under regulations E23 to E28.

(2) No person may be nominated while a previous nomination under this regulation has effect.

(3) The eligible persons are—

(a) a parent of the appointor,

(b) a brother or sister of the appointor, and

(4) A nomination under this regulation may be revoked by giving written notice to the Secretary of State, and if not previously revoked ceases to have effect—

(a) on the death or marriage (or as the case may be remarriage) of the person nominated, and

(b) on the marriage of the appointor.

Entitlement to short-term family benefits

E23

(1) Subject to paragraph (3), a short-term pension is payable, from the day after that of his death, if a person dies—

(a) while in pensionable employment, or

(b) during a period for which he is paying additional contributions under regulation C8, or

(c) within 12 months after ceasing to be in pensionable employment, or to pay such contributions, as a result of ill-health, but before becoming entitled to payment of retirement benefits, or

(d) after becoming entitled to payment of retirement benefits.

(2) The short-term pension is payable—

(a) subject to paragraph (3)(a), to any surviving spouse, or

(b) if a nomination under regulation E22 had effect at the time of his death, to the nominated beneficiary, or

(c) if there is no surviving spouse or nominated beneficiary and the deceased is survived by a child or children of his, to or for the benefit of the child or, as the case may be, the children jointly.

(3) No short-term pension is payable—

(a) to a widower if one is payable to another person as a nominated beneficiary, or

(b) if there is no surviving spouse, nominated beneficiary or surviving child, or

Amount and duration of short-term family benefits

E24

(1) Subject to paragraph (2), the annual rate of a short-term pension under regulation E23—

(a) if regulation E23(1)(a) or (c) applies, is the annual rate of the deceased’s contributable salary on his last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity leave,

(b) if regulation E23(1)(b) applies, is the annual rate, at the time of his death, of the notional salary described in regulation C8(7),

(d) if regulation E23(1)(a) and (d) both apply, is the total of the rates specified in sub-paragraphs (a) and (c) above.

(2) If—

(a) the short-term pension is payable to a surviving spouse, and

(b) the annual rate calculated in accordance with paragraph (1) is less than that of a long-term pension to which the surviving spouse is prospectively entitled under regulation E25,

the annual rate of the short-term pension is the same as that of the long-term pension.

(3) Subject to paragraphs (4) and (5), a short-term pension is to be paid for 3 months.

(4) If—

(a) either—

(i) no long-term pension is payable under regulation E25, or

(ii) less than 2 years' service counts in the calculation of a pension payable under that regulation, and

(b) the deceased is survived by a child or children of his, and

(c) the short-term pension is payable to a surviving spouse, or to a nominated beneficiary who has the care of the child or children,

the short-term pension is to be paid for 4½ months if there is one child and for 6 months if there are 2 or more children.

(5) If the short-term pension is payable to or for the benefit of one child, it is to be paid for 2 months; if it is payable to or for the benefit of 2 or more children, it is to be paid for 4 months.

Entitlement to long-term family benefits

E25

(1) Long-term pensions are payable in accordance with paragraph (5) if a person dies who—

(a) has been in pensionable employment at any time after 31st March 1972, and

(b) has relevant service amounting to at least 2 years,

but in the case of a person who ceased to be in pensionable employment before 6th April 1988 sub-paragraph (b) has effect with the substitution for “2 years” of “5 years”.

(2) Relevant service does not include any contributions refund period.

(3) In the case of a man, and in the case of a woman in relation to a nominated beneficiary or a widower on whose marriage to her a nomination ceased to have effect, relevant service comprises, subject to paragraph (2)—

(a) any period of pensionable employment after 31st March 1972,

(b) any period beginning after that date for which additional contributions have been paid under regulation C8,

(c) any period for which additional contributions have been paid under regulation C3 or C5(1) in accordance with an election made after 31st March 1974,

(d) if a transfer value has been received in respect of comparable British service, the period that would, immediately before its receipt, have counted for family benefits in the relevant superannuation scheme,

(e) any period counting as reckonable service by virtue of the receipt of any other transfer value under regulation F5 or under the Teachers' Superannuation (Added Years and Interchange) Regulations 1974[^f00029],

(f) so much of any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00030] as is attributable to service after 31st March 1972,

(g) any period counting as reckonable service by virtue of regulation 34 of the 1976 Regulations (special provision relating to period from December 1973 to March 1974),

(h) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part I of Schedule 6, and

(i) in the case of a member, so much of his credited service as does not exceed the total of his normal service and any additional period, and in addition any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6.

(4) In relation to a widower who is not a nominated beneficiary and is not a person on whose marriage to the deceased a nomination ceased to have effect, the deceased’s relevant service comprises, subject to paragraph (2)—

(a) so much of the periods described in paragraph (3)(a), (b) and (d) as consists of, or is attributable to, service after 5th April 1988, and

(b) any period for which additional contributions have been paid under regulation C3 in accordance with an election made after 31st May 1988, and

(c) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part II of Schedule 6, and

(d) if the deceased entered pensionable employment after 5th April 1988, any period falling within paragraph (3)(e).

(5) If paragraph (1) applies—

(a) subject to paragraph (6) a long-term pension is payable to any surviving spouse,

(b) if a nomination under regulation E22 had effect at the time of the death, a long-term pension is payable to the nominated beneficiary, and

(c) if a pension is payable under sub-paragraph (a) or (b) and the deceased is survived by a child or children of his, a long-term pension is payable to or for the benefit of the child or, as the case may may be, the children jointly.

(6) Subject to paragraph (8), no long-term pension is payable to a widower if one is payable to another person as a nominated beneficiary.

(7) If when a person dies paragraph (5) does not apply but he—

(a) has been in pensionable employment at any time after 31st March 1972, and

(b) is qualified for retirement benefits, and

a long-term pension is payable to or for the benefit of the child or, as the case may be, the children jointly.

(8) Subject to paragraph (9), if neither paragraph (5) nor paragraph (7) applies but the deceased had a guaranteed minimum in relation to benefits under these Regulations and leaves a surviving spouse, a long-term pension is payable to the surviving spouse.

(9) If a contributions equivalent premium is paid by the Secretary of State, paragraph (8) is to be treated as not having applied.

(10) Notwithstanding anything in paragraphs (1) to (7), only one pension is payable to or for the benefit of a child or children at any one time; and where more than one such pension would otherwise be payable the one to be paid is the largest of them.

Amounts of spouses' and nominated beneficiaries' long-term pensions

E26

(1) Subject to paragraph (2), the annual rate of a pension payable under regulation E25 to a surviving spouse or a nominated beneficiary is 1/160th of the deceased’s average salary multiplied by the length of his family benefit service.

(2) If—

(a) paragraph 16 of Schedule 6 (retrospective salary increases affecting deductions from terminal sums and amounts of lump sum payments) applies, and

(b) a person entitled to limit the amount of the deduction or lump sum has done so,

the retrospective salary increase is not to be taken into account in calculating the deceased’s average salary.

(3) Family benefit service does not include any contributions refund period.

(4) Subject to paragraphs (3) and (5) to (8), if the pension is payable to a nominated beneficiary, to a widower on whose marriage to the deceased a nomination ceased to have effect, or to a woman whom the deceased married before the end of his pensionable employment the deceased’s family benefit service comprises—

(a) any period falling within regulation E25(3)(a) to (h),

(b) in the case of a member, his credited service and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6, and

(c) any period related to war service in respect of which an additional contribution has been paid under regulation C7(8) or Part IV of Schedule 6 or which is included by virtue of paragraph 21(1) of that Schedule.

(5) If the member’s credited service exceeds the total of his normal service and any additional period, for the purposes of paragraph (4)(b) his credited service is reduced by ⅙th of the excess.

(6) This paragraph applies if the deceased died—

(a) while in pensionable employment, or

(b) during a period for which he was paying additional contributions under regulation C8, or

(c) within 12 months after ceasing to be in pensionable employment as a result of ill-health but before becoming entitled to payment of retirement benefits, or

(d) after becoming entitled to payment of retirement benefits, if they fell to be enhanced under regulation E8 (incapacity).

(7) If paragraph (6) applies and the family benefit service calculated in accordance with paragraphs (3) to (5) is less than his effective reckonable service, his family benefit service is increased by—

$$AB×C$ where— A is the family benefit service calculated in accordance with paragraphs (3) to (5), B is his effective reckonable service apart from C, and C is the period which was, or would if regulation E8 had applied have been, the appropriate period within the meaning of regulation E8.$

(8) If paragraph (6) applies and A is not less than B, his family benefit service is increased by C.

(9) If the deceased had been in pensionable employment after 5th April 1978 and the pension is payable to a woman whom he first married after his last day in pensionable employment, his family benefit service comprises, subject to paragraph (3)—

(a) any period of pensionable employment after 5th April 1978,

(b) any period for which additional contributions have been paid under regulation C3 in accordance with an election made after that date,

(d) if a transfer value has been received after that date in respect of comparable British service, any period of reckonable service attributable to comparable British service after that date,

(e) any period counting as reckonable service by virtue of the receipt after that date of any other transfer value, and

(f) so much of any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00031] as is attributable to service after that date.

(10) If the pension is payable to a widower who is not a nominated beneficiary and is not a person on whose marriage to the deceased a nomination ceased to have effect, the deceased’s family benefit service comprises, subject to paragraph (3), the relevant service described in regulation E25(4).

Amounts of children’s long-term pensions

E27

(1) Subject to paragraphs (3) to (6), if long-term pensions become payable under regulation E25—

(a) to a surviving spouse or a nominated beneficiary (an “adult pension”), and

(b) to or for the benefit of a child or children (a “children’s pension”),

the annual rate of the children’s pension is the appropriate fraction of the deceased’s average salary multiplied by the length of his family benefit service.

(2) The appropriate fraction—

(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/160th, and

(b) while a children’s pension is payable to or for the benefit of one child, is 1/320th.

(3) Subject to paragraphs (4) to (6), if—

(a) an adult pension becomes payable to a woman whom the deceased married after his last day in pensionable employment,

(b) before that day he had married another woman, and

(c) the persons to or for whose benefit a children’s pension is payable include a child who was, or children who were, a child or children of the deceased’s at any time during the earlier marriage,

the annual rate of the children’s pension is the appropriate fraction of his average salary multiplied by the length of what would have been his family benefit service if regulation E26(4) had applied (“the notional family benefit service”).

(4) If the children’s pension is payable to, or for the benefit of—

(a) one child who was a child of the deceased’s during the earlier marriage, and

(b) one or more children who were not children of his during that marriage,

the annual rate of the children’s pension is A+B, where—

A is 1/320th of his average salary multiplied by the length of the notional family benefit service, and

B is 1/320th of his average salary multiplied by the actual length of his family benefit service.

(5) If—

(a) no adult pension becomes payable, or

(b) an adult pension ceases to be payable,

the annual rate of a children’s pension is the applicable fraction of the deceased’s average salary multiplied by the greater of C and D, or where regulation E26(6) applies the greater of C and (D+E), where—

C is the notional family benefit service,

D is the deceased’s effective reckonable service apart from E, and

E is the period which was, or would if regulation E8 had applied have been, the appropriate period within the meaning of regulation E8.

(6) The applicable fraction—

(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/120th, and

(b) while a children’s pension is payable to or for the benefit of one child, is 1/240th.

Commencement and duration of long-term family pensions

E28

(1) A pension under regulation E25 payable to a surviving spouse or a nominated beneficiary (“an adult pension”) is to be paid—

(a) from the day on which any short-term pension that became so payable under regulation E23 ceases to be payable, or

(b) if no short term pension became payable, from the day after that of the death.

(2) Subject to paragraph (3), an adult pension is payable for life.

(3) Unless the Secretary of State determines otherwise in the particular case, and subject always to regulation E1(3)(c) and (d) (guaranteed minimum pension for surviving spouse), an adult pension is not payable during or after any marriage or period of cohabitation outside marriage.

(4) A pension under regulation E25 payable to or for the benefit of a child or children (“a children’s pension”) is to be paid—

(a) from the day on which any short-term pension that became so payable, or payable to a surviving spouse or a nominated beneficiary, under regulation E23 ceases to be payable, or

(b) if no short-term pension became payable, from the day after that of the death.

(5) A children’s pension ceases to be payable to a person or for his benefit when he ceases to be a child.

Average salary

E29

(1) Subject to paragraph (9), a person’s average salary—

(a) where the material part of his average salary service is one year or more, is his full salary for the best consecutive 365 days of that part, and

(b) in any other case, is the average annual rate of his full salary for that part.

(2) Average salary service comprises—

(a) any period counting as reckonable service by virtue of regulation D1(1)(a) (pensionable employment), and

(b) any period counting as reckonable service by virtue of regulations D1(1)(b) and D4 (current period purchased by additional contributions), and

(c) subject to paragraph (3), any period of a kind described in paragraphs 5 to 8 of Schedule 9 (certain periods of employment counting towards qualification for benefits), and

(d) any period of comparable British service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has been received.

(3) A person who is in an employment falling within paragraphs 5 to 8 of Schedule 9 may, by giving written notice to the Secretary of State, elect that from the date from which the election takes effect the employment is not to constitute average salary service.

(4) An election under paragraph (3)—

(a) if the notice is received before the person attains the age of 60, takes effect from his 60th birthday, and

(b) in any other case, takes effect from the first day of the month following that in which the notice was received.

(5) The material part of a person’s average salary service is—

(a) where he has less than 3 years of such service, the whole of it, or

(b) in any other case, the last 3 years of it.

(6) Subject to paragraphs (7) and (8), a person’s full salary—

(a) for a period falling within paragraph (2)(a), is his contributable salary for the period of pensionable employment, disregarding any reduction during sick leave or maternity leave,

(b) for a period falling within paragraph (2)(b), is the notional salary by reference to which the additional contributions paid under regulation C8 were calculated, and

(c) for a period falling within paragraph (2)(c) or (d), is what would have been his salary for the purpose of calculating benefits under the superannuation scheme to which he was subject in the relevant employment.

(7) For—

(a) a period of pensionable employment, or

(b) a period counting as reckonable service by virtue of regulations D1(1)(b) and D4,

beginning after 31st July 1975 and ending before 1st August 1978, a person’s full salary includes any sums that would have been payable to him if payment of them had not been withheld, whether by virtue of an enactment or otherwise, in order to comply with limits referred to in section 1 of the Remuneration, Charges and Grants Act 1975[^f00032].

(8) For—

(a) a period of pensionable employment, or

(b) a period counting as reckonable service by virtue of regulations D1(1)(b) and D4,

beginning after 31st March 1979 and ending before 1st September 1980, a person’s full salary is the notional salary resulting from the application to him of the Teachers' Superannuation (Notional Salaries) Regulations 1981[^f00033].

(9) In the case of a person to whom the Teachers' Pay and Conditions Act 1987[^f00034] (“the 1987 Act”) does not apply, an increase of salary the main object, or one of the main objects, of which was to increase his average salary (and accordingly his retirement benefits) is to be treated as having increased his average salary by no more than the amount by which it would have been increased if the increase of salary had been a standard one.

(10) A standard increase of salary is one which would, in the circumstances, have occurred if the 1987 Act had applied to the person.

Effective reckonable service

E30

(1) A person’s effective reckonable service is so much of his reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E25.

(2) Subject to paragraph (3), effective reckonable service does not include—

(a) any reckonable service in excess of 45 years, or

(b) any reckonable service in excess of 40 years before attaining the age of 60.

(3) In relation to a retirement lump sum, if the person’s reckonable service includes service before 1st October 1956—

(a) any reckonable service excluded by paragraph (2)(a) is to be taken from the beginning of his reckonable service, and

(b) paragraph (2)(b) does not apply.

(4) In relation to a retirement lump sum, if the person’s relevant service, that is to say the total of—

(a) the time he has spent in pensionable employment,

(b) any comparable British service counting as reckonable service by virtue of the receipt of a transfer value, and

(c) any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00035],

is less than 20 years, his effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 (past period purchased by additional contributions) as exceeds the maximum ascertained from the Table below.

Relevant service in years	Maximum
19	17 years
18	15 years
17	13 years
16	11 years
15	9 years
14	7 years
Fewer than 14	8 years less than the length in years and days of the relevant service

(5) For the purposes of paragraph (4) a person who becomes entitled to payment of retirement benefits by virtue of regulation E4(6) or (7) (incapacity or redundancy before attaining the age of 60) is to be treated as having continued in pensionable employment up to that age.

(6) Effective reckonable service does not include—

(a) any period in respect of which a short service annuity is payable under regulation E16, or

(b) any period which, having been reckoned under section 17 of the Local Government Superannuation Act 1937[^f00036] or a corresponding provision contained in a local Act scheme within the meaning of that Act, has become reckonable as service under regulations under section 10 of the Superannuation Act 1972 (persons engaged in health services, etc.).

Payment of benefits

E31

(1) Benefits under this Part are payable by the Secretary of State.

(2) No benefit is to be paid unless a written application for payment has been made and paragraph (3), if applicable, has been complied with.

(3) If the Secretary of State notifies him in writing that he so requires, the applicant is to provide any relevant information specified by the Secretary of State that is in his possession or that he can reasonably be expected to obtain.

(4) Subject to paragraphs (6) to (9), a benefit that does not consist of a single payment is to be paid monthly—

(a) in the case of a family benefit, on the 28th of the month, and

(b) in any other case, on the birth date of the person entitled to payment.

(5) If a person was born on the 1st of a month, his birth date in any month is the 1st, and so on; in any month in which the date arrived at in that way does not occur, his birth date is the last day of the month.

(6) If—

(a) the person’s entitlement to payment of the benefit took effect, or

(b) the benefit ceases to be payable,

on a day other than the date specified in paragraph (4) (the “due date”), a proportionate payment is to be made for the relevant period as soon as practicable after the material date.

(7) The relevant period is—

(a) where paragraph (6)(a) applies, the period beginning on the day on which the entitlement took effect and ending with the material date, and

(b) where paragraph (6)(b) applies, the period beginning on the last due date before the benefit ceased to be payable and ending with the material date.

(8) The material date is—

(a) where paragraph (6)(a) applies, the day before the next due date, and

(b) where paragraph (6)(b) applies, the day before the benefit ceased to be payable.

(9) A proportionate payment is a payment of

$$A12×BC,$ where— A is the annual rate of the benefit, B is the number of days in the relevant period, and C is the number of days in the month ending with the material date.$

(10) The Apportionment Act 1870[^f00037] (being inconsistent with paragraphs (4) to (9)) is to be taken not to have effect in relation to benefits under this Part.

(11) If the person entitled to payment of a benefit has not attained the age of 18, or is incapable by reason of infirmity of mind or body of managing his affairs, the Secretary of State may—

(a) pay it to any person having the care of the person entitled, or

(b) apply it as he thinks fit for the benefit of the person entitled or his dependants.

Benefits not assignable

E32

(1) Any assignment of or charge on or agreement to assign or charge any benefit under this Part is void.

(2) An allocation under regulation E11 is not an assignment, and an arrangement for the recovery by the Secretary of State of an overpayment does not constitute an assignment or an agreement to assign.

(3) On the bankruptcy of a person entitled to a benefit under this Part no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with an income payments order made by a court under section 156 of the Insolvency Act 1985[^f00038].

PART F — TRANSFER VALUES

Payment of transfer values

F1

(1) Subject to paragraphs (2) to (7), a transfer value is to be paid in respect of a person who has ceased to be in pensionable employment and has become subject to an approved superannuation scheme or, if he ceased to be in pensionable employment after 31st December 1985, a personal pension scheme (“the receiving scheme”).

(2) The person must have made a written application to the Secretary of State, within 12 months after the day on which he became subject to the receiving scheme, for the transfer value to be paid.

(3) A transfer value is not to be paid if one was paid before 1st November 1988 in relation to the same transfer.

(4) A transfer value is not to be paid in respect of a person who, when the application was received, had become entitled under regulation E4 to payment of retirement benefits or under regulation E16 or E17 to a short service annuity or incapacity grant, unless the employment in which he has become subject to the receiving scheme is comparable British service and he entered it—

(a) immediately after ceasing to be in pensionable employment, or

(b) on or before his 60th birthday,

and has not applied for payment of any benefit.

(5) A transfer value is not to be paid if the receiving scheme is an approved superannuation scheme which is administered wholly or primarily in the United Kingdom and is not a contracted-out scheme, unless the person—

(a) has been in pensionable employment for less than 2 years or is not qualified for retirement benefits, or

(b) ceased to be in pensionable employment before 6th April 1978, or

(c) is a married woman or widow who, by virtue of an election made or treated as made under regulations under section 3 of the Pensions Act, either is liable to pay primary Class 1 contributions or Class 2 contributions at a reduced rate or is under no liability to pay Class 2 contributions.

(6) A transfer value is not to be paid if the person has acquired a right to a cash equivalent, unless—

(a) the service to which the cash equivalent relates includes service before 1st September 1988, and

(b) the right has been exercised by requiring the whole of the cash equivalent to be paid to the scheme managers of an approved superannuation scheme which is not a club scheme.

(7) A transfer value is not to be paid if the person—

(a) has acquired a right to a part cash equivalent, and

(b) would on taking that right remain qualified for retirement benefits.

Payment of additional transfer values in respect of war service

F2

(1) Subject to paragraph (2), this regulation applies to a person—

(a) to whom regulation 7 (war service) of the 1976 Regulations applied,

(b) who was alive on 1st September 1974,

(d) in respect of whom a transfer value became payable, by reason of that cessation, to the scheme managers of a qualifying public service scheme (“the new scheme”), and

(e) who by virtue of that transfer value was on 1st April 1978 entitled to reckon service for the purposes of the new scheme.

(2) This regulation does not apply if, after the end of his war service and before entering pensionable employment, the person was in service or employment in which he was subject to a superannuation scheme and in consequence of which he is, or is likely to become, entitled to reckon service for superannuation purposes by reason of war service.

(3) Subject to paragraph (4), if this regulation applies to a person an additional transfer value is to be paid in respect of him to the scheme managers of the new scheme.

(4) The scheme managers must have applied to the Secretary of State for the additional transfer value to be paid, and have certified to him—

(a) that the person was alive on 1st September 1974,

(b) that on payment of the additional transfer value he will be entitled to reckon service for the purposes of the new scheme by virtue of the war service by virtue of which regulation 7 of the 1976 Regulations applied to him, and

Amounts of transfer values and additional transfer values

F3

(1) Part I of Schedule 12 has effect, subject to paragraphs (2) and (3), for determining the amounts of transfer values payable under regulation F1.

(2) Unless the receiving scheme is a club scheme, where—

(a) the person in respect of whom a transfer value is payable had become entitled to count reckonable service under regulation F5(7) (receipt of transfer value), and

(b) the amount determined in accordance with Part I of Schedule 12, together with that of any cash equivalent paid on the transfer, is less than the appropriate amount,

a transfer value of the appropriate amount is to be paid.

(3) The appropriate amount is A+B−C, where—

A is the transfer value received under regulation F5,

B is the total of the contributions paid by the person under Part C, except any that fell to be treated for the purposes of regulation G2 as employer’s contributions, and

C is any cash equivalent paid on the transfer.

(4) The amount of an additional transfer value payable under regulation F2 is to be calculated in accordance with Part II of Schedule 12.

Termination of right to count reckonable service

F4

A person—

(a) in respect of whom a transfer value has been paid under regulation F1, or

(b) who has acquired a right to a cash equivalent and exercised the option to take that right,

ceases to be entitled to count as reckonable service, or as part of a qualifying period within the meaning of regulation E3, any period to which the transfer value or cash equivalent related.

Receipt of transfer values

F5

(1) Subject to paragraphs (2) to (6), a transfer value offered to the Secretary of State by the scheme managers of an approved superannuation scheme or personal pension scheme (“the previous scheme”) in respect of a person who has entered pensionable employment may be accepted.

(2) The person must have made a written request to the Secretary of State for the transfer value to be accepted.

(3) Unless the employment in which the person was subject to the previous scheme was comparable British service, the request must have been made within 12 months after the day on which he entered pensionable employment.

(4) A transfer value is not to be accepted if one was accepted before 1st November 1988 in relation to the same transfer.

(5) Subject to paragraph (6), a transfer value is not to be accepted if—

(a) before the end of the employment in which he was subject to the previous scheme the person became entitled under regulation E4 to payment of retirement benefits, or

(b) he has become entitled to payment of benefits under a provision of a statutory scheme corresponding to regulation E4.

(6) Paragraph (5) does not apply if the employment in which he was subject to the previous scheme was comparable British service and he entered pensionable employment—

(a) immediately after the end of the employment, or

(b) on or before his 60th birthday.

(7) A person in respect of whom a transfer value has been accepted is entitled to count reckonable service in accordance with Part III of Schedule 12.

PART G — FINANCE

Teachers' superannuation account

G1

Subject to the transitional provisions in Part I of Schedule 13, an account substantially in the form set out in Part II of Schedule 13 is to be prepared by the Secretary of State for every financial year.

Receipts, etc., to be credited

G2

(1) Employees' and employers' contributions received during the financial year are to be credited to the account.

(2) Employees' contributions comprise—

(a) all contributions payable under regulations C2(1), C3, C4, C5, C7 and C9,

(b) so much of the contributions payable by services education officers under regulation C2(2) as falls within regulation C2(2)(a),

(c) so much of any additional contributions payable under regulation C8 as would have been payable under regulation C2(1) if pensionable employments had continued, and

(d) all amounts payable under regulations C14 and C15 (return of repaid contributions).

(3) Employers' contributions comprise—

(a) the contributions payable under regulation G5,

(b) so much of the contributions payable by services education officers under regulation C2(2) as falls within regulation C2(2)(b), and

(c) so much of any additional contributions payable under regulation C8 as would have been payable under regulation G5 if pensionable employments had continued.

(4) There are also to be credited to the account—

(a) the closing balance in the account for the preceding financial year,

(b) all transfer values under regulation F5 and additional transfer values under regulation D6 (war service) received during the financial year,

(c) all contributions equivalent premiums refunded, or recovered under section 47 of the Pensions Act[^f00039], during the financial year,

(d) any interest and other payments under these Regulations received during the financial year, and

(e) the notional interest for the financial year described in Part III of Schedule 13.

Payments to be debited

G3

There are to be debited to the account all sums paid during the financial year by way of—

(a) benefits under Part E, so far as not attributable to service before 1st June 1922,

(b) payments under paragraph 12 of Schedule 10 (equivalent pension benefits),

(d) transfer values under regulation F1 and additional transfer values under regulation F2 (war service), and

(e) contributions equivalent premiums.

Actuarial inquiries

G4

(1) The Government Actuary is to make an actuarial inquiry at the end of the financial year ending with 31st March 1991 and at the end of every fifth subsequent financial year.

(2) A report on the inquiry is to be made to the Secretary of State and is to be laid by him before each House of Parliament.

(3) The report is to specify the percentage of the contributable salaries of persons entering pensionable employment on the first day of the next financial year at which contributions should be paid, during the period beginning on 1st April next following the date of the report and ending with 31st March next following the date of the next report (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G3(a) to (e) that are likely to be made in respect of them.

(4) The report is to state the amount by which, at the end of the financial year, the amount of the scheme assets exceeded or fell short of that of the scheme liabilities.

(5) The scheme assets are—

(a) the employees' contributions receivable after the end of the financial year in respect of persons who at the end of that year were or had been in pensionable employment,

(b) the employers' contributions in respect of such persons receivable after the end of the financial year, except any such supplementary contributions as are mentioned in paragraph (7),

(c) payments that would fall to be credited under regulation G2(4)(d) and (e) to the accounts for subsequent financial years, and

(d) the actuarial value at the end of the financial year of the notional and assumed investments described in paragraph 5 of Schedule 13.

(6) The scheme liabilities are the payments to be made under these Regulations after the end of the financial year in respect of persons who at the end of that year were or had been in pensionable employment, except payments attributable to service before 1st June 1922.

(7) If the report states that the amount of the scheme liabilities exceeded that of the scheme assets, it is to specify a rate at which, during the relevant period, supplementary contributions should be paid by employers of persons in pensionable employment so as to remove the deficiency within the period of 40 years beginning at the same time as the relevant period.

(8) The rate is to be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage must either be or be a multiple of 0.25.

(9) In this regulation “employees' contributions” and “employers' contributions” are to be construed in accordance with regulation G2(2) and (3).

Employers' contributions

G5

(1) Subject to paragraph (3), the employer of a person in pensionable employment, other than a services education officer, is during every relevant period to pay contributions of the required percentage of his contributable salary for the time being.

(2) The required percentage is (A−6)+B, where—

A is the percentage specified for the relevant period under regulation G4(3), and

B is any percentage specified for the relevant period under regulation G4(7) and (8).

(3) No contributions are to be paid in respect of anyone to whom regulation E30(2)(a) (restriction of reckonable service to 45 years) has become applicable.

(4) For the purposes of this regulation—

(a) a local education authority is deemed to be the employer of every person employed in or in connection with a school maintained by it, and

(b) “relevant period” is to be construed in accordance with regulation G4(3).

Payment by employers to Secretary of State

G6

(1) The employer of a person in pensionable employment is to pay to the Secretary of State, within 14 days after the end of each month—

(a) all amounts due from the person that are deductible from his salary under regulation C16(1), and

(b) the contributions payable under regulation G5,

in respect of his contributable salary for that month.

(2) For the purposes of paragraph (1)—

(a) all salaries are to be treated as being payable monthly in arrear, and

(b) any arrears payable by reason of a retrospective increase in contributable salary are to be treated as having become payable in the month in which they were paid.

(3) If the full amount of any payment required by paragraph (1) is not received by the Secretary of State within 14 days after the end of the month interest is payable by the employer on the amount outstanding at 12 per cent per annum, compounded with monthly rests, from the 15th day to the date of payment; but the Secretary of State may in any particular case waive the payment of interest.

PART H — MISCELLANEOUS AND SUPPLEMENTAL

Modified application in case of employment at reduced salary

H1

(1) If—

(a) a person who has been in pensionable employment either—

(i) continues to be employed, or

(ii) ceases to be employed and is re-employed within 6 months,

by the same employer at a reduced rate of contributable salary, and

(b) he does not elect under regulation C1(6) that his contributable salary is to be treated as having continued at the previous rate, and

(c) his employer notifies the Secretary of State in writing, within 13 weeks after the first day of his employment at the reduced rate, that his employment at that rate is in the interests of the efficient discharge of the employer’s functions, and

(d) the application to him of this paragraph would, taking into account prospective increases under the Pensions (Increase) Act 1971[^f00040] of benefits under Part E, be beneficial,

these Regulations have effect in relation to him with the modifications set out in Part II of Schedule 10.

(2) For the purposes of paragraph (1)—

(a) the contributable salary of a person in part-time employment is to be taken to be what it would have been if the employment had been full-time, and

(b) a local education authority and the governors of the schools maintained by it are to be taken to be the same employer,

but where the employers at the previous rate and at the reduced rate were in fact different, the former is the employer for the purposes of notification under paragraph (1)(c).

(3) A second or subsequent application of paragraph (1) does not affect its previous operation.

Modified application in certain other cases

H2

(1) In relation to a person who made an election under regulation 4 of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00041] these Regulations have effect with the modifications set out in Part III of Schedule 10.

(2) In relation to a person with admitted service these Regulations have effect with the modifications set out in Part IV of Schedule 10.

(3) In relation to a person with specified country service these Regulations have effect with the modifications set out in Part V of Schedule 10.

(4) Part VI of Schedule 10 has effect for enabling certain persons in pensionable employment to secure that these Regulations have effect in relation to them as if a period of service before 1st April 1945 had been a period of pensionable employment.

Records and information

H3

(1) The employer of a person in pensionable employment is to record for each financial year—

(a) the rate of the person’s salary,

(b) the amount of his contributable salary,

(c) any money value forming part of his contributable salary by virtue of regulation C1(1)(b) (accommodation and related services),

(d) the contributions deducted under regulation C16(1),

(e) the period during which he was in pensionable employment, and

(f) the dates of any absence on sick leave or maternity leave, and the amount of salary paid during it.

(2) Employers are, within such reasonable time as he may require, to make to the Secretary of State such reports and returns, and to give him such information about persons who are or have been in pensionable employment, as he may reasonably require for the purposes of his functions under these Regulations; and such persons, and their personal representatives, are to give him such information and to produce such documents as he may reasonably require for those purposes.

Payments in respect of deceased persons

H4

(1) This regulation applies where a person dies and the total of—

(a) any sums that were due to him under these Regulations, and

(b) any sums payable under these Reglations to his personal representatives,

(“the amount due”) does not exceed the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965[^f00042] and applying in relation to the death.

(2) Where this regulation applies the Secretary of State may, without requiring the production of probate or other proof of title, pay the amount due—

(a) to the personal representatives, or

(b) to the person, or to or among any one or more of any persons, appearing to him to be beneficially entitled to the estate.

Revaluation of guaranteed minimum in certain cases

H5

(1) This regulation applies where a person has ceased to be in pensionable employment and has taken a right to a cash equivalent by exercising the option conferred by paragraph 13(2) of Schedule 1A to the Pensions Act[^f00043] wholly or partly in the way specified in paragraph 13(2)(b) (purchase of annuity).

(2) Where this regulation applies, to the extent that the person’s guaranteed minimum is otherwise appropriately secured within the meaning of section 52C(4) of the Pensions Act[^f00044]—

(a) for the purposes of section 35(2) of that Act (amount of guaranteed minimum) the person’s earnings factors shall be determined by reference to the last order under section 21 of that Act to come into force before the end of the tax year in which his service was terminated and without reference to the last such order to come into force before the end of the final relevant year, and

(b) the weekly equivalent mentioned in section 35(2) of that Act shall be increased in accordance with any additional requirements for the time being prescribed for the purposes of section 45(1)(b) (exclusion from liability to pay a limited revaluation premium).

(3) In this regulation “tax year” means the 12 months beginning with 6th April in any year and “final relevant year” has the meaning given in section 35(9) of the Pensions Act.

Extension of time

H6

The Secretary of State may in any particular case extend, or treat as having been extended, the time within which anything is required or authorised to be done under these Regulations.

Determination of questions

H7

All questions arising under these Regulations are to be determined by the Secretary of State and a determination by him is final.

Revocations, savings and transitional provisions

H8

(1) The Regulations specified in Part I of Schedule 14 are revoked to the extent specified.

(2) The revocations have effect subject to the savings in Part II of Schedule 14.

(3) The provisions of Part II of Schedule 14 do not affect the general operation of section 16 of the Interpretation Act 1978[^f00045] (general savings to be implied on a revocation).

(4) Part III of Schedule 14 has effect with respect to transitional matters in connection with the coming into force of these Regulations.

SCHEDULE 1 — GLOSSARY OF EXPRESSIONS

Expression	Meaning
“Accepted school”	Construe in accordance with regulation B4.
“Act”	Any reference to an Act of a specified year is a reference to an Act relating to the superannuation of teachers enacted in that year.
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Additional contributions”, “additional period”	In relation to family benefits, the expressions are to be construed in accordance with paragraph 1(3) of Schedule 6.
“Admitted service”	Service to which, immediately before 1st May 1975, Part VIII of the Teachers' Superannuation Regulations 1967[^f00046] applied.
“Approved superannuation scheme”	An occupational pension scheme which— is a statutory scheme, or is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00047] and does not fall within section 591(2)(h) of that Act, or immediately before 1st November 1988 was an approved superannuation scheme for the purposes of Part IV of the 1976 Regulations.
“Average salary”	Construe in accordance with regulation E29.
“Cash equivalent”, “part cash equivalent”	The first expression means a cash equivalent mentioned in paragraph 12(1) of Schedule 1A to the Social Security Pensions Act 1975[^f00048]; the second expression means the cash equivalent of any part of the benefits mentioned in that sub-paragraph which is prescribed under sub-paragraph (2A) (continuation in employment after termination of pensionable service).
“Child”	Construe in accordance with regulation E21.
“Club scheme”	A statutory scheme or a scheme for the time being treated, with the agreement of the Treasury, as a statutory scheme.
“Comparable British service”	Service which is pensionable under a superannuation scheme for teachers in public employment in any part of the British Islands outside England and Wales.
“Contracted-out employment”, “contracted-out scheme”	Construe in accordance with sections 30 and 32 respectively of the Social Security Pensions Act 1975[^f00049].
“Contributable salary”	Construe in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 42 of the Social Security Pensions Act 1975[^f00050].
“Contributions refund period”	A period in respect of which contributions have been or are to be repaid and— have not been, or fallen to be treated as having been, returned, or have been returned but have since been repaid.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“Effective reckonable service”	Construe in accordance with regulation E30.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a person entitled to payment of retirement benefits is to be construed as including a reference to a person who has not applied for payment of them.
“Equivalent pension benefits”	The meaning given by section 57(1) of the National Insurance Act 1965[^f00051].
“Family benefits”	Benefits payable under regulations E21 to E28.
“Family benefit service”	Construe in accordance with regulation E26.
“Full-time”	Employment is “full-time” if the contract so describes it (whether expressly or otherwise) and entitles the employee to remuneration at an annual, termly or monthly rate.
“Guaranteed minimum”	A guaranteed minimum under section 35 of the Social Security Pensions Act 1975[^f00052].
“Guaranteed minimum pension”	Construe in accordance with section 26(2) of the Social Security Pensions Act 1975[^f00053].
“Incapacitated”	A person is incapacitated— in the case of a teacher, an organiser or a supervisor, while he is incapable by reason of infirmity of mind or body of serving efficiently as such, and in any other case, while he is incapable by reason of such infirmity of earning his livelihood and is not maintained out of money provided by Parliament or raised by a rate.
“Independent school”	The meaning given in section 114(1) of the Education Act 1944[^f00054].
“Member”	The meaning given in paragraph 1(1) of Schedule 6.
“The Modification Regulations”	The National Insurance (Modification of Teachers' Pensions) Regulations 1948[^f00055].
“The 1966 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1966[^f00056].
“The 1967 Regulations”	The Teachers' Superannuation Regulations 1967[^f00057].
“The 1970 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1970[^f00058].
“The 1976 Regulations”	The Teachers' Superannuation Regulations 1976[^f00059].
“Normal contributions”, “normal service”	Construe in accordance with paragraph 1(2) of Schedule 6.
“Occupational pension scheme”	Any scheme or arrangement comprised in one or more instruments or agreements and having, or being capable of having, effect in relation to one or more descriptions or categories of employments so as to provide benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of earners with qualifying service in an employment of any such description or category.
“Organiser”	A person in employment which involves the performance of duties in connection with the provision of education or services ancillary to education.
“Part-time”	Employment is “part-time” if— the contract requires the employee to work for less than the whole of the working week and entitles him to remuneration at a rate expressed as a proportion of the annual rate for a comparable full-time employment, or he is employed in place of a person regularly employed and the contract is a short-term one which entitles him to remuneration expressed as a proportion of the annual rate for a comparable full-time employment.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act 1965.
“Pensionable employment”	In relation to any time before 1st November 1988, the expression means employment in reckonable service for the purposes of the 1976 Regulations or previous provisions.In relation to any time after 31st October 1988, the expression is to be construed in accordance with Part B.
“The Pensions Act”	The Social Security Pensions Act 1975.
“Personal pension scheme”	The meaning given in section 84(1) of the Social Security Act 1986[^f00060].
“Previous provisions”	Provisions contained in or made under an enactment relating to the superannuation of teachers which were in force at any time before 1st January 1977.
“Qualified for retirement benefits”	Construe in accordance with regulation E3.
“Qualifying public service scheme”	Construe in accordance with regulation D6(2) and (3).
“Reckonable service”	Construe in accordance with regulation D1.
“Relief teacher”	A person in pensionable employment which falls within (b) of the definition of “part-time”.
“Retirement benefits”	Construe in accordance with regulation E2.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Scheme managers”	In relation to a statutory scheme the expression means the Minister of the Crown or local authority or police or fire authority administering the scheme; in relation to any other scheme it means the person responsible for the management of the scheme.
“Services education officer”	An officer, other than one whose service as an officer qualifies him for retired pay, serving in the Armed Forces of the Crown as a teacher or supervisor and holding— a short service commission in the Royal Navy, the regular Army, the Women’s Royal Naval Service or the Women’s Royal Army Corps, or a short or medium service commission in the education branch or physical fitness branch of the Royal Air Force, or as an officer serving in either of those branches, a short service commission in the Women’s Royal Air Force.
“Specified country service”	The expression includes— service before 25th March 1972 which was, for the purposes of Part IX of the 1967 Regulations[^f00061], service in a specified country as a services civilian teacher, service after 24th March 1972 and before 1st January 1977 which if section 25 of the Superannuation Act 1965[^f00062] had continued in force would have been such service as is mentioned in (a) above, and service after 31st December 1976 and before 1st January 1980 in continuation of such service as is mentioned in (b) above.
“State pensionable age”	In the case of a man, 65; in the case of a woman, 60.
“Statutory scheme”	A scheme established under section 1 of the Superannuation Act 1972; arrangements for superannuation maintained in pursuance of regulations made, or having effect as made, under section 7 or 10 of that Act or under the Police Pensions Act 1976[^f00063] or the Superannuation (Northern Ireland) Order 1972[^f00064]; the Firemen’s Pension Scheme made under the Fire Services Act 1947[^f00065].
“Supervisor”	A person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
“Teacher’s pension”	An annual allowance which became payable under the 1976 Regulations or previous provisions or a retirement pension.
“Terminal sum”	The expression includes a retirement lump sum, a short service incapacity grant, a refund of contributions and any sum payable on death.

SCHEDULE 2 — PENSIONABLE EMPLOYMENT

PART I — EMPLOYMENTS PENSIONABLE WITHOUT ELECTION

1

Teacher employed by, or in a school or establishment of further education maintained by, a local education authority.

2

Teacher in a special school not maintained by a local education authority.

3

Teacher in a school, other than a special school, in respect of which grants are made by the Secretary of State to the person responsible for its management.

4

Teacher, organiser or supervisor employed—

(a) in an independent school which is for the time being recognised by the Secretary of State as a city technology college, or

(b) in connection with a proposed independent school the proposals for which are for the time being recognised by the Secretary of State as proposals for a city technology college.

5

Teacher in an establishment providing further education in respect of which grants are made to the governing body by the Secretary of State, by a body to which grants are made by the Secretary of State, or by a local education authority, other than—

(a) a university or college of a university,

(b) the Royal College of Art, and

6

Teacher employed in—

(a) a community home within the meaning of Part IV of the Child Care Act 1980[^f00066],

(b) a voluntary home as defined in section 56 of that Act[^f00067], or

7

Teacher employed by a local authority or a voluntary organisation in an establishment which provides facilities under arrangements approved under section 19 of the Children and Young Persons Act 1969[^f00068].

8

Teacher in—

(a) a residential care home within the meaning of Part I of the Registered Homes Act 1984, or

(b) a mental nursing home as defined in section 22 of that Act,

who at any time before the commencement of Part III of the Mental Health Act 1959[^f00069] was in pensionable employment in a certified institution as defined in section 71 of the Mental Deficiency Act 1913[^f00070].

9

Teacher in a special hospital provided by the Secretary of State under section 4 of the National Health Service Act 1977[^f00071] (“the 1977 Act”).

10

Teacher employed for the purpose of instructing, training, or superintending the occupation of persons suffering from mental impairment, severe mental impairment, psychopathic disorder or mental illness—

(a) in a hospital provided by the Secretary of State in accordance with the 1977 Act, or

(b) by a voluntary organisation to which—

(i) contributions are made by a local authority under section 65 of the Health Services and Public Health Act 1968[^f00072], or

(ii) facilities are made available under section 23 of the 1977 Act[^f00073], or

11

Teacher employed by the Field Studies Council.

12

Teacher employed in pursuance of arrangements made by the Secretary of State with the governors of any establishment which by virtue of the European Communities (European Schools) Order 1972[^f00075] has the legal capacities of a body corporate.

13

Organiser employed as a youth and community worker by a local education authority for the purposes of their functions under section 41 or 53 of the Education Act 1944[^f00076].

PART II — EMPLOYMENTS PENSIONABLE ON ELECTION

14

Teacher in an institution for the further education and training of disabled persons.

15

Teacher employed in or in connection with an establishment for providing social or physical training, being training there in respect of which grants are made by the Secretary of State, the Sports Council or the Sports Council for Wales, whose principal duty is to attend the establishment and provide the training or supervise its provision.

16

Teacher employed by the Royal National Institute for the Blind for the purposes of its National Mobility Centre.

17

Teacher employed by the Spastics Society in its Staff Training College.

18

Teacher employed by the Commonwealth Institute.

19

Teacher employed by a person to whom grants are made by either the Secretary of State or a local education authority in respect of expenditure incurred for the purpose for which the teacher is employed.

20

Organiser employed by—

(a) the Sports Council, or

(b) the Sports Council for Wales, or

(i) are made by either of those Councils or by a local education authority, or

(ii) are or have been made by the Secretary of State,

in respect of expenditure incurred for the purpose for which the organiser is employed.

21

Teacher, supervisor or youth worker employed by the Ministry of Defence in service with the Armed Forces of the Crown or for purposes connected with the Armed Forces, unless—

(a) the Principal Civil Service Pension Scheme applies to him, or

(b) he was engaged outside the United Kingdom and had not previously been in other pensionable employment.

22

Services education officer.

23

Organiser employed as a youth and community worker by a body to whom grants are made by a local education authority in the exercise of their functions under section 41 or 53 of the Education Act 1944.

24

Organiser employed by—

the City and Guilds of London Institute,

the Associated Examining Board,

a Regional Advisory Council for Further Education,

the Council for National Academic Awards,

the Business and Technician Education Council,

the Catholic Education Council,

a Roman Catholic Diocesan Schools Commission,

the Spastics Society,

the Royal National Institute for the Blind,

a Diocesan Education Committee established under the Diocesan Education Committees Measure 1955[^f00077],

the National Nursery Examination Board,

the National Society for Promoting Religious Education,

the Independent Schools Careers Organisation,

the Association of Christian Teachers,

the East Midlands Further Education Council,

the Yorkshire and Humberside Association for Further and Higher Education,

the North of England Institute for Christian Education, or

the Field Studies Council.

25

Teacher in a university who—

(a) was employed as a teacher in an establishment of further education described in paragraph 1 or 5 which has ceased to fall within that description and become part of the university, and

(b) was so employed immediately before it did so.

SCHEDULE 3 — MAXIMUM LENGTH OF ADDITIONAL PERIODS

1

(1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C3 or C8 is A−B, where—

A is the length of time specified in the second column of the Table below against the person’s adjusted age, and

B is the length of any additional period already purchased or in course of being purchased by him. TABLE Adjusted ageLength of time Under 5030 years50 and under 5123 years51 and under 5216 years52 and under 539 years53 and under 542 years54 and overTwice the difference in days between the adjusted age and 55 years

(2) A person’s adjusted age—

(a) if he has continued in pensionable employment since the start of his first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable British service, is his age at the start of his first pensionable employment, and

(b) in any other case, is C−D, where—

C is his age at the start of his most recent pensionable employment, and

D is the total of the time he had then spent in pensionable employment and the length of any reckonable service with which he has been credited on the receipt of a transfer value in respect of comparable British service.

2

(1) This paragraph applies to a person who—

(a) has been credited with admitted service, or

(b) at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable.

(2) Material benefits comprise—

(a) any benefits by way of pension, allowance, lump sum or gratuity whose actuarial equivalent as an annuity for life from the age of 60 would be more than £104 a year, and

(b) any refund of contributions which, together with any interest payable, exceeded £2,000 and which was received after the person attained the age of 45.

(3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the person’s adjusted age in the Table, paragraph 1(1) applies with the substitution of that lower number as “A”.

(4) The number of years is the highest one that secures that E+F+G+H does not exceed J, where—

E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits,

F is the actuarial equivalent as such an annuity of any benefits attributable to admitted service,

G is the actuarial equivalent as such an annuity of the notional retirement lump sum,

H is the annual amount of the notional pension, and

J is two thirds of the notional average salary.

(5) The notional retirement lump sum, pension and average salary—

(a) where the election is made before the person attains the age of 60, are those resulting from the assumptions that he continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply, and

(b) where the election is made after the person has attained the age of 60, are those resulting from the assumptions that he ceased to be in pensionable employment on his 60th birthday and then became entitled to retirement benefits.

3

(1) This paragraph applies where a person—

(a) has elected to pay additional contributions under regulation C3, or

(b) has continued to pay additional contributions by virtue of regulation C5(1) (elections made before 30th August 1982),

and before attaining the age of 60 and before the end of the period during which they were to be paid he ceases to be in full-time pensionable employment, otherwise than by reason of his death or his becoming incapacitated or becoming entitled to retirement benefits by virtue of regulation E4(7) (redundancy, etc.).

(2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that he would otherwise have been entitled to count as reckonable service of more than—

$$(A-D)and (BC-D)$ where— A is the longest period in respect of which he could have elected to pay the additional contributions, B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in full-time pensionable employment, C is the total of B and the period beginning at the cessation and ending immediately before his 60th birthday, and D is the length of the past period or periods reckonable at the time of the cessation by virtue of all additional contributions.$

SCHEDULE 4 — ADDITIONAL CONTRIBUTIONS FOR PAST PERIOD

PART 1 — METHOD A

1

(1) In this Part (and throughout this Schedule) “the principal election” means the election made under regulation C3, “the past period” means the period specified under regulation C3(12)(a), and “the contribution period” means the period specified under regulation C3(12)(c).

(2) During any period for which a person is paying additional contributions for a current period under regulation C8, for the purposes of this Part (and of Part III)—

(a) he is to be treated as being in full-time pensionable employment, and

(b) his contributable salary is the notional salary described in regulation C8(7).

2

(1) The contribution period must be one of not less than one year, and begins on the first day of the month following that in which the election becomes irrevocable under regulation C3(13).

(2) The contribution period and the past period must be such that A+B does not exceed 15 per cent of his contributable salary for the time being, where—

A is the rate at which the additional contributions are payable, and

B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

3

Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 below of his contributable salary for the time being.

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