The Teachers' Superannuation (Consolidation) Regulations 1988

• (3) Subject to sub-paragraphs (4) and (5), the person is entitled to count as reckonable service—

$$A×CB$ where C is so much of B as had elapsed when the pensionable employment ended.$

• (4) Subject to sub-paragraph (5), if when the pensionable employment ended he was incapacitated and had not attained the age of 60, he is entitled to count as reckonable service—

• (a) where the contribution period would not have expired before he attained that age—

$$A×DB$ where D is the period from the start of B to his 60th birthday, or$

• (b) in any other case, A.

• (5) If he had elected under paragraph 4 of Schedule 4 to shorten the contribution period—

• (a) he is in any case entitled to count as reckonable service—

$$A×FE$ where E is the original contribution period and F is so much of it as had elapsed by the effective date of the election, and$

• (b) sub-paragraphs (3) and (4) have effect with the substitution—

• (i) as A, of

$A-(A×FE),$

• (ii) as B, of the shortened contribution period,

• (iii) as C, of so much of the shortened contribution period as had elapsed when the pensionable employment ended, and

• (iv) as D, of the period from the effective date of the election to his 60th birthday.

2

• (1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraph 6 or 8 of Schedule 4.

• (2) Where this paragraph applies, the person is entitled to count as reckonable service—

• (a) the period he would have been entitled to count under paragraph 1 if the lump sum had not been paid, and

• (b) a period of

$$ABC-3×D80years,$ where— A is the retirement lump sum, B is the lump sum that would have been payable under paragraph 5 of Schedule 4, C is so much of the past period as he is not entitled to count under (a) above, and D is his average salary.$

3

• (1) This paragraph applies where a person paying additional contributions for a past period in accordance with Part III of Schedule 4—

• (a) ceases to be in full-time pensionable employment before the end of the contribution period, and

• (b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits,

and no lump sum payment is made under paragraph 15 of Schedule 4.

• (2) Subject to sub-paragraph (4), the person is entitled to count as reckonable service—

$$A×CB$ where— A is the past period, B is the contribution period, and C is so much of B as had elapsed when the pensionable employment ended.$

• (3) This sub-paragraph applies where—

• (a) when the pensionable employment ended the person was incapacitated and had not attained the age of 60, or

• (b) he died while in the pensionable employment, or

• (c) he dies within 3 months after the end of the pensionable employment without having made an election under paragraph 15 of Schedule 4.

• (4) Where sub-paragraph (3) applies—

• (a) if when the pensionable employment ended at least one year of the contribution period had elapsed, he is entitled to count the whole of the past period as reckonable service, and

• (b) in any other case, he is not entitled to count any period as reckonable service and the additional contributions paid are to be refunded.

4

• (1) This paragraph applies where a person is continuing to pay contributions in accordance with paragraph 4 of Schedule 5 and—

• (a) before the end of the contribution period they cease to be payable, and

• (b) he does not make a lump sum payment under paragraph 5 of Schedule 5.

• (2) Subject to sub-paragraph (3), the person is entitled to count as reckonable service—

$$A×BC$ where— A is the period in respect of which the contributions were being paid, B is the number of instalments he has paid, and C is the number of instalments he would have paid if the contributions had not ceased to be payable.$

• (3) Where the contributions cease to be payable by reason of his—

• (a) dying, or

• (b) becoming incapacitated before attaining the age of 60,

he is entitled to count as reckonable service the whole of the period in respect of which the contributions were being paid.

5

• (1) This paragraph applies where a person who is, in accordance with paragraph 6(1) of Schedule 5, continuing to pay contributions which he began to pay before 1973—

• (a) before attaining the age of 60 ceases to be in pensionable employment, and

• (b) does not then become entitled to payment of retirement benefits under regulation E4(6) (incapacity) or to a short service incapacity grant under regulation E17.

• (2) The person is entitled to count as reckonable service—

$$A×BC$ where— A is the period in respect of which the contributions were being paid, B is the period during which they were paid, and C is the period from the start of B to his 60th birthday.$

SCHEDULE 8 — WAR SERVICE

PART I — QUALIFYING SERVICE

Qualifying Service	Condition	Meaning of war service
Fire service, that is to say, service pensionable in pursuance of the Firemen’s Pension Scheme from time to time in force under section 26 of the Fire Services Act 1947[^f00078].	Immediately before completing his period of qualifying service the teacher was such a regular fireman as is mentioned in sub-paragraphs (a), (b) and (c) of article 6(1) of the Firemen’s Pension Scheme (War Service) Order 1979[^f00079].	“War service” means such service within the meaning of article 4 of the said Order of 1979.
Police service, that is to say, service pensionable in pursuance of regulations from time to time in force under the Police Pensions Act 1948[^f00080] or the Police Pensions Act 1976[^f00081].	Immediately before completing his period of qualifying service the teacher was such a regular policeman as is mentioned in sub-paragraphs (a), (b) and (c) of regulation 6(1) of the Police Pensions (War Service) Regulations 1979[^f00082].	“War service” means such service within the meaning of regulation 4 of the said Regulations of 1979.
National Health service, that is to say, service pensionable in pursuance of regulations from time to time in force under section 10 of the Superannuation Act 1972, section 67 of the National Health Service Act 1946[^f00083] or section 66 of the National Health Service (Scotland) Act 1947[^f00084].	Immediately before completing his period of qualifying service the teacher was such an officer as is mentioned in regulation 3(2) of the National Health Service (Superannuation) (War Service, etc.) Regulations 1977[^f00085] or, as the case maybe, of the National Health Service (Superannuation) (War Service, etc.) (Scotland) Regulations 1977[^f00086].	“War service” means such service within the meaning of regulation 2(1) of the said Regulations of 1977.
Local government service, that is to say, service pensionable in pursuance of, or of regulations from time to time in force under, section 7 of the Superannuation Act 1972[^f00087], the Local Government Superannuation Acts 1937 to 1953[^f00088], the Local Government Superannuation (Scotland) Acts 1937 to 1953[^f00089], or in pursuance of a local Act scheme (within the meaning of any of those Acts) from time to time in force.	Immediately before completing his period of qualifying service the teacher was a person with war service in relation to whom the conditions specified in regulation F3(2) and (4) to (10) of the Local Government Superannuation Regulations 1986[^f00090] or, as the case may be, in regulation F3(2) and (4) to (9) of the Local Government Superannuation (Scotland) Regulations 1987[^f00091], were satisfied.	“War service” means such service within the meaning of regulation F2 of the said Regulations of 1986 or, as the case may be, of regulation F2 of the said Regulations of 1987.
Northern Ireland fire service, that is to say, service pensionable in pursuance of the Firemen’s Pension Scheme from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00092] or section 17 of the Fire Services Act (Northern Ireland) 1969[^f00093] or, as respects the Belfast fire brigade, the scheme so in force under section 13 of the said Act of 1950 or section 26 of the said Act of 1969.	Immediately before completing his period of qualifying service the teacher was such a regular fireman as is mentioned in sub-paragraphs (a), (b) and (c) of article 6(1) of the Firemen’s Pension Schemes (War Service) Order (Northern Ireland) 1980[^f00094].	“War service” means such service within the meaning of article 4 of the said Order of 1980.
Northern Ireland police service, that is to say, service pensionable in pursuance of an order or regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949[^f00095] or section 25 of the Police Act (Northern Ireland) 1970[^f00096].	Immediately before completing his period of qualifying service the teacher was such a regular policeman as is mentioned in sub-paragraphs (a), (b) and (c) of regulation 6(1) of the Royal Ulster Constabulary Pensions (War Service) Regulations 1980[^f00097].	“War service” means such service within the meaning of regulation 4 of the said Regulations of 1980.
Service in health and personal social services in Northern Ireland, that is to say, service pensionable in pursuance of regulations from time to time in force under section 61 of the Health Services Act (Northern Ireland) 1948[^f00098], section 67 of the Health Services Act (Northern Ireland) 1971[^f00099] and Schedule 8 thereto or article 12 of the Superannuation (Northern Ireland) Order 1972[^f00100].	Immediately before completing his period of qualifying service the teacher was such an officer as is mentioned in regulation 3(2) of the Health Services (Superannuation) (War Service, etc.) Regulations (Northern Ireland) 1978[^f00101].	“War service” means such service within the meaning of regulation 2(1) of the said Regulations of 1978.
Northern Ireland local government service, that is to say, service pensionable in pursuance of provisions of or made under the Local Government (Superannuation) Acts (Northern Ireland) 1950 to 1966[^f00102], article 9 of the Superannuation (Northern Ireland) Order 1972, or a local scheme within the meaning of article 10 of that Order.	Immediately before completing his period of qualifying service the teacher was a person with war service in relation to whom the conditions specified in regulation 98(2) and (4) to (9) of the Local Government (Superannuation) Regulations (Northern Ireland) 1981[^f00103] were satisfied.	“War service” means such service within the meaning of regulation 97 of the said Regulations of 1981.

PART II — AGE FACTOR

Age in completed years on 1st April 1978	Factor	Factor
Men	Women
40	0.1009	0.1328
41	0.1018	0.1344
42	0.1024	0.1357
43	0.1031	0.1372
44	0.1038	0.1389
45	0.1045	0.1405
46	0.1058	0.1422
47	0.1073	0.1437
48	0.1085	0.1454
49	0.1099	0.1470
50	0.1111	0.1487
51	0.1125	0.1502
52	0.1150	0.1525
53	0.1176	0.1548
54	0.1203	0.1571
55	0.1229	0.1599
56	0.1267	0.1628
57	0.1306	0.1663
58	0.1345	0.1707
59	0.1397	0.1759
60	0.1463	0.1810
61	0.1465	0.1818
62	0.1469	0.1825
63	0.1473	0.1833
64	0.1478	0.1840
65	0.1480	0.1844
66	0.1436	0.1800
67	0.1392	0.1756
68	0.1355	0.1713
69	0.1311	0.1669
70	0.1267	0.1625
71	0.1230	0.1575
72	0.1190	0.1519
73	0.1144	0.1463
74	0.1106	0.1406
75	0.1063	0.1350
76	0.1019	0.1294
77	0.0981	0.1238
78	0.0983	0.1181
79	0.0900	0.1131
80	0.0854	0.1088
81	0.0815	0.1044
82	0.0775	0.1006
83	0.0735	0.0969
84	0.0698	0.0931
85	0.0661	0.0894
86	0.0623	0.0856
87	0.8585	0.0825
88	0.0554	0.0794
89	0.0525	0.0769
90	0.0496	0.0744
91	0.0467	0.0719
92	0.0440	0.0694
93	0.0419	0.0669
94	0.0398	0.0644
95	0.0377	0.0625
96	0.0356	0.0600
97	0.0342	0.0581
98	0.0321	0.0556
99	0.0306	0.0531

SCHEDULE 9 — PERIODS MAKING UP QUALIFYING PERIOD

PART I

1

A period of pensionable employment.

2

A period counting as reckonable service by virtue of regulation D3 (which applies where additional contributions have been paid for a past period) or regulation D4 (which applies where additional contributions have been paid for a current period).

3

A period counting as admitted service or specified country service.

4

A period of service or employment in respect of which a transfer value has been received.

PART II

5

A period of employment in the British Islands in a university, a university college or a college of a university, or as a full-time teacher, if—

• (a) contributions in respect of the employment were payable under the Federated System of Superannuation for Universities before 1st April 1975, and

• (b) the person’s accrued rights in respect of the employment up to that date were then transferred to the Universities Superannuation Scheme.

6

A period of employment as an inspector appointed under section 77(2) of the Education Act 1944[^f00104].

7

A period of employment as a civil servant, if paragraph 10 of Schedule 2 to the 1967 Regulations became applicable to the employment.

8

A period of pensionable employment in an educational capacity by the British Broadcasting Corporation.

9

A period of service as a member of the House of Commons which was reckonable service within the meaning of the Parliamentary and other Pensions Act 1972[^f00105].

10

A period of employment as a civil servant in England, Wales or Scotland not falling within paragraph 7.

11

A period of pensionable employment as a civil servant in Northern Ireland, the Isle of Man or the Channel Islands.

12

A period of employment which was contributory service for the purposes of the Overseas Service Pensions (Scheme and Fund) Regulations 1966[^f00106].

13

A period of employment as a full-time teacher, or in a capacity involving to a substantial extent the control or supervision of teachers, or as a civil servant, in a country or territory which was at any time a country specified in section 1(3) of the British Nationality Act 1948[^f00107] or a colony within the meaning of that Act, if—

• (a) the employment was pensionable under any law for the time being in force in the country or territory, or

• (b) the employer was the government of, or a public authority in, the country or territory and contributions in respect of the employment were payable to a provident fund.

14

A period of pensionable employment in a university, a university college or a college of a university in such a country or territory as is mentioned in paragraph 13.

15

A period of employment in the Republic of South Africa or in the mandated territory of South West Africa, if—

• (a) had the employment been in such a country or territory as is mentioned in paragraph 13 it would have fallen within paragraph 13 or 14, and

• (b) at some time during the 3 months ending with 30th May 1962 the person was employed in the Republic or in the mandated territory in service which was approved external service within the meaning of section 13 of the Act of 1925[^f00108].

16

A period of employment as a full-time teacher while holding a commission in the naval, military or air forces of the Crown or in any of the women’s services that were mentioned in Schedule 4 to the Superannuation Act 1965[^f00109], if retired pay is being earned in respect of the employment.

17

A period of employment in respect of which contributions were payable to the Social Workers' Pension Fund.

18

A period of employment in respect of which contributions were payable under the Federated System of Superannuation for Universities not falling within paragraph 5.

19

A period of employment by the British Council in respect of which contributions were payable under the British Council Overseas Service Pension Scheme.

20

A period of employment as an officer of an employing authority within the meaning of the National Health Service (Superannuation) Regulations 1980[^f00110].

21

A period of employment in respect of which contributions were payable under the Federated Superannuation Scheme for Nurses and Hospital Officers, if—

• (a) either the National Health Service (Superannuation) Regulations 1980 or the National Health Service (Superannuation) (Scotland) Regulations 1980[^f00111] applied to the employment, or

• (b) the employer was a scheduled body or a former local authority or a local Act authority, within the meaning of the Local Government Superannuation Regulations 1986[^f00112] or the Local Government Superannuation (Scotland) Regulations 1987[^f00113], or

• (c) there were applicable to the employment any regulations or scheme made under section 2 or 5A of the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00114], under section 61 of the Health Services Act (Northern Ireland) 1948[^f00115] or under article 12 or 14 of the Superannuation (Northern Ireland) Order 1972[^f00116], or

• (d) the employment was in a civil service in the British Islands.

22

A period of employment to which rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00117] (pensions of persons transferring to different employment) applied, if the person had previously been in pensionable employment.

23

A period of pensionable employment by an association of teachers.

24

A period of pensionable service as a clerk in holy orders or as a regular minister of any religious denomination.

SCHEDULE 10 — MODIFIED APPLICATION IN CERTAIN CASES

PART I — NATIONAL INSURANCE MODIFICATION OF PENSIONS

1

In this Part, unless the context otherwise requires—

• “the Act” means the National Insurance Act 1965[^f00118];

• “non-participating employment” has the meaning assigned to it by section 56(1) of the Act;

• “part-time teacher” means a person who has elected under regulation B2 that his part-time employment is to be pensionable employment;

• “retired teacher” means a person who has ceased to be in pensionable employment and has attained state pensionable age.

2

• (1) A retirement pension payable in the case of a retired teacher who—

• (a) by virtue of the Modification Regulations or of interchange rules was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to new entrants within the meaning of those Regulations, or

• (b) not being an existing teacher within the meaning of the Modification Regulations or a teacher in whose case by virtue of interchange rules those Regulations applied as they applied in the case of such an existing teacher, entered pensionable employment after 31st March 1967 and before 1st April 1980,

is reduced by an amount calculated by multiplying £1.70 by his reckonable service on or after 1st July 1948 but before 1st April 1980, expressed in years and any fraction of a year.

• (2) In the case of a retired teacher—

• (a) who was last in pensionable employment before 1st April 1980, and

• (b) whose retirement pension is one to which he became entitled by virtue of regulation E4(6),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph (1) to be such service as is there mentioned.

• (3) Where the retired teacher before 1st April 1980 elected for the purposes of regulation 24 of the 1976 Regulations to purchase added years, those added years are deemed for the purposes of sub-paragraph (1) to be such reckonable service as is there mentioned.

• (4) Sub-paragraph (1) applies not only in the case of such a retired teacher as is there mentioned but also in the case of a retired teacher to whom paragraph 2(1) of Schedule 9 to the 1976 Regulations did not apply if the Secretary of State is satisfied that the contributions paid by him before 1st April 1980 were modified on the assumption that the said paragraph 2(1) did apply in his case.

3

• (1) This paragraph applies to a retired teacher who—

• (a) by virtue of the Modification Regulations or of interchange rules, was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to existing teachers within the meaning of those Regulations, or

• (b) before 1st April 1980 paid contributions at a reduced rate by virtue of an election under paragraph 2(1)(c) of Schedule 9 to the 1976 Regulations.

• (2) A retirement pension payable to such a retired teacher is reduced in respect of his reckonable service after the relevant date but before 1st April 1980 by the amount calculated by multiplying by such reckonable service, expressed in years and a fraction of a year, the sum specified in column 2 (or column 3 in the case of a woman) of the Table in the Appendix to this Part opposite his age at the date of modification for the purposes of the Modification Regulations.

• (3) The relevant date for the purposes of sub-paragraph (2) is—

• (a) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(a), the date which was in relation to him the date of modification for the purposes of the Modification Regulations, and

• (b) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(b), the first day of the month next following that in which the election mentioned in that sub-paragraph was made.

• (4) In the case of a retired teacher—

• (a) who was last in pensionable employment before 1st April 1980, and

• (b) whose retirement pension is one to which he became entitled by virtue of regulation E4(6),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph (2) to be such service as is there mentioned.

4

For the purposes of paragraphs 2 and 3 the reckonable service of a retired teacher is his effective reckonable service.

5

If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 which was not non-participating employment the pension is, except as provided in paragraphs 7 and 8, reduced, for each year of such period, and proportionately for part of a year by the appropriate amount specified in the Table below.

Annual rate of salary during period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period
	From 3rd April 1961 to 5th January 1964	From 3rd April 1961 to 5th January 1964
			From 6th January 1964 to 5th April 1975	From 6th January 1964 to 5th April 1975
	Men	Women	Men	Women
£	£	£	£
Not exceeding £468	nil	nil	nil	nil
Over £468 but not exceeding £520	0.19	0.16	0.19	0.16
Over £520 but not exceeding £572	0.58	0.48	0.58	0.48
Over £572 but not exceeding £624	0.96	0.80	0.96	0.80
Over £624 but not exceeding £676	1.35	1.12	1.35	1.12
Over £676 but not exceeding £728	1.73	1.44	1.73	1.44
Over £728 but not exceeding £780	2.12	1.76	2.12	1.76
Over £780 but not exceeding £832	2.31	1.92	2.51	2.09
Over £832 but not exceeding £884	2.31	1.92	2.90	2.42
Over £884 but not exceeding £936	2.31	1.92	3.29	2.74
Over £936	2.31	1.92	3.48	2.90

6

If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 in respect of which a payment in lieu of contributions has been made the retirement pension is, except as provided in paragraphs 7 and 8, reduced—

• (a) by £2.31 in the case of a man and by £1.92 in the case of a woman for each year, and proportionately for part of a year, of any period from 3rd April 1961 to 5th January 1964, and

• (b) by £3.48 in the case of a man and by £2.90 in the case of a woman for each year, and proportionately for part of a year, of any period from 6th January 1964 to 5th April 1975.

7

Where—

• (a) a period of employment of a retired teacher which was not non-participating employment or in respect of which a payment in lieu of contributions had been made is treated as reckonable service by virtue of interchange provisions, and

• (b) the Secretary of State is informed of the amount by which his pension under the pension scheme applicable to him before interchange provisions applied to him would have been reduced in respect of that period by reason of graduated retirement benefit payable under the Act or of the method of calculating such reduction,

the retirement pension in respect of that period is reduced by that amount or by an amount calculated in accordance with that method, as the case may be, and no reduction is to be made under paragraph 5 or 6 in respect of that period.

8

No reduction in the amount of a retirement pension is to be made under paragraph 5 or 6 in respect of any period which is reckonable service by virtue of regulation D3 or D4 or of regulations under section 1 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00119] (employment in national service).

9

A retirement pension payable to a part-time teacher, so far as it is attributable to any part-time service which was non-participating employment within the meaning of the Act (exclusive of any period of such employment in respect of which a payment in lieu of contributions has been made), is not to be less than the amount required to constitute the benefits in respect of that service equivalent pension benefits.

10

• (1) An annual pension in respect of any such service as is mentioned in paragraph 9 is to be paid to a part-time teacher to whom no retirement pension is payable under regulation E4 if he is in pensionable employment on attaining state pensionable age.

• (2) A pension under this paragraph is of the amount required to constitute the benefits in respect of the service equivalent pension benefits and is payable from the day following that on which he ceases to be in pensionable employment or in employment which would, if he had not attained the age of 70, be pensionable employment.

• (3) Regulation E31(2) (application for payment) applies in relation to a pension payable under this paragraph.

11

A part-time teacher to whom paragraph 10 applies is entitled to be paid a sum equal to the balance of his contributions computed as at the date of repayment in accordance with regulation C11 reduced by half the actuarial value of the pension payable to him under paragraph 10.

12

• (1) Any person who was employed in non-participating employment and attains state pensionable age is to be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service—

	Man	Women
during the period from 3rd April 1961 to 5th January 1964	£2.31	£1.92
during the period from 6th January 1964 to 5th April 1975	£3.48	£2.90

APPENDIX

Age at date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification
	Men	Women
(1)	(2)	(3)
	£	£
20 or under	1.70	1.70
21	1.65	1.60
22	1.60	1.53
23	1.55	1.45
24	1.50	1.37
25	1.47	1.30
26	1.45	1.23
27	1.43	1.17
28	1.40	1.13
29	1.35	1.07
30	1.33	1.03
31	1.30	0.97
32	1.27	0.95
33	1.25	0.93
34	1.23	0.90
35	1.20	0.87
36	1.17	0.85
37	1.15	0.83
38	1.13	0.80
39	1.10	0.77
40	1.07	0.75
41	1.07	0.73
42	1.05	0.73
43	1.03	0.70
44	1.00	0.70
45	0.97	0.67
46	0.95	0.65
47	0.95	0.65
48	0.93	0.63
49	0.93	0.63
50 and over	0.93	0.60

PART II — EMPLOYMENT AT REDUCED SALARY

13

Subject to paragraphs 14 to 19, these Regulations apply as if the person had been one person in relation to pensionable employment (“the earlier employment”) up to the end of his employment at the previous rate and a separate person in relation to pensionable employment (“new employment”) from the start of his employment at the reduced rate, and accordingly apply separately in relation to each of those employments.

14

For the purposes of regulation E3 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.

15

• (1) For the purposes of regulation E30(2) (limits on reckonable service for calculating benefits), periods counting as reckonable service in relation to one of the employments count also in relation to the other.

• (2) Any period excluded by regulation E30(2) is excluded in relation to new employment only.

16

• (1) A period for which the person has, before the first day of new employment, elected to pay additional contributions under regulation C3 does not count as reckonable service in relation to new employment but does, subject to sub-paragraph (2), count in relation to the earlier employment.

• (2) An election to pay such contributions by Method A or C which was made less than 12 months before the first day of new employment ceases to have effect on that day, and any contributions paid in pursuance of it are to be refunded.

• (3) If an election to pay such contributions is made on or after the first day of new employment—

• (a) the period to which it relates counts as reckonable service in relation to new employment but does not count in relation to the earlier employment, and

• (b) if the contributions are to be paid by Method B paragraph 10 of Schedule 4 (calculation of lump sum where salary reduced) does not apply.

17

• (1) This paragraph applies if the person becomes entitled to payment of retirement benefits by virtue of regulation E4(6) (incapacity).

• (2) For the purposes of regulation E8 (enhancement) the appropriate period is to be calculated by reference to the aggregate of the period counting as reckonable service in relation to the earlier employment and the period so counting in relation to new employment, and—

• (a) if he becomes entitled to payment of the benefits within 3 years after the start of new employment, the period counting as reckonable service in relation to the earlier employment, or

• (b) in any other case, the period so counting in relation to new employment,

is increased by the appropriate period so calculated.

18

• (1) For the purpose of calculating any death grant under regulation E19 or supplementary death grant under regulation E20 that may become payable in respect of the person—

• (a) the average salary mentioned in regulations E19(2) and E20(2)—

• (i) if the grant becomes payable within 3 years after the start of new employment, is his average salary in respect of the earlier employment, and

• (ii) in any other case, is his average salary in respect of new employment,

• (b) the retirement lump sum mentioned in regulation E19(2) is the aggregate of the lump sums that would have become payable as there mentioned in respect of each of the employments, enhanced in accordance with paragraph 17, and

• (c) the retirement pension mentioned in E20(3) is the aggregate of the retirement pensions paid in respect of each of the employments.

• (2) Only one of either kind of grant is to be paid.

19

Regulation E25(10) does not have effect so as to preclude the payment of a children’s pension in respect of each of the employments.

PART III — POLICY SCHEMES

20

In this Part “policy scheme service” has the meaning that was given in regulation 3(2) of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00120] (“the 1979 Regulations”).

21

For the purposes of regulation C3(1) (case in which additional contributions may be paid for past period), if the person’s policy scheme service began before he first became employed in pensionable employment he is to be treated as having first become so employed when his policy scheme service began.

22

For the purposes of regulation E3 (qualification for retirement benefits), paragraph 1 of Schedule 9 has effect as if his policy scheme service had been pensionable employment beginning after 5th April 1988.

23

For the purposes of regulation E6 (amount of retirement lump sum), his policy scheme service is to be treated as reckonable service after 30th September 1956.

24

Only 9/10ths of his policy scheme service is effective reckonable service.

25

• (1) For the purposes of paragraphs 1 and 2 of Schedule 3 (maximum length of additional periods), if paragraph 1(2)(a) of Schedule 3 (continuous pensionable employment) applies his adjusted age—

• (a) if when he made the election under regulation 4 of the 1979 Regulations he was subject to the policy scheme, is A − C, and

• (b) in any other case, is B − C,

• where—

• A is his age when the election took effect,

• B is his age when pensionable employment in continuation of his policy scheme service began, and

• C is 9/10ths of his policy scheme service.

• (2) If paragraph 1(2)(b) of Schedule 3 applies, his adjusted age for the purposes mentioned in sub-paragraph (1) above is D − (E + F), where—

• D is his age at the start of his most recent pensionable employment,

• E is the total time spent by him in pensionable employment, and

• F is 9/10ths of his policy scheme service.

26

• (1) For the purposes of paragraph 2 (National Insurance modifications), his policy scheme service is to be treated as service after the beginning of July 1948.

• (2) No reduction in the amount of his retirement pension is to be made under paragraph 5 or 6 in respect of the period of his policy scheme service.

PART IV — ADMITTED SERVICE

27

• (1) In the case of a person with admitted service who has not been in pensionable employment, regulation C10(1) (right to repayment of balance of contributions) has effect with the substitution—

• (a) for “pensionable employment” of “admitted service”, and

• (b) for “retirement benefits” of the benefits described in paragraph 28(1).

• (2) In the case of any person with admitted service, regulation C11 (calculation of balance of contributions) has effect as if the amounts specified in regulation C11(3) included the contributions paid by him in respect of that service.

28

• (1) Subject to sub-paragraphs (2) to (5) and paragraph 30, an annual pension and a lump sum (“admitted service benefits”) are payable in respect of admitted service.

• (2) A person who has not been in pensionable employment is qualified for admitted service benefits if his admitted service amounts to at least 5 years.

• (3) Any other person with admitted service is qualified for admitted service benefits if he is qualified for retirement benefits.

• (4) A person who has not been in pensionable employment and is qualified for admitted service benefits becomes entitled to payment of them on his 60th birthday.

• (5) Any other person qualified for admitted service benefits becomes entitled to payment of them when he becomes entitled to payment of retirement benefits.

29

• (1) The rate of the annual pension is—

$$(A80×B)+C5$ where— A is the average annual rate of his salary during his admitted service, B is the length of the admitted service, expressed in years and any fraction of a year, and C is so much of— $(A80×B)$ as is attributable to admitted service before 1st April 1962.$

• (2) The amount of the lump sum is—

$$(A30×D)+(3×A80×E)$ where— A is the same as in sub-paragraph (1), D is the length, expressed in years and any fraction of a year, of admitted service before 1st April 1963, and E is the length, so expressed, of admitted service after 31st March 1963.$

30

Regulations E18 (deferment, etc.), E31 (application for payment, etc.) and E32 (benefits not assignable) apply in relation to admitted service benefits as they apply in relation to retirement benefits.

PART V — SPECIFIED COUNTRY SERVICE

31

Regulations E4 (entitlement to payment of retirement benefits), E6 (amount of retirement lump sum), E13(3) (pension becoming payable again after cessation on ceasing to be incapacitated), E15 (retirement benefits on cessation of further employment) and E16 (short service annuity) have effect with the substitution for references (whether direct or not) to the age of 60 of references to the age obtained by deducting from 60 years a period of 3 months in respect of each complete year of up to 20 years of specified country service.

32

Subject to paragraph 33—

• (a) for the purpose of calculating retirement benefits, and grants under regulations E17, E19 and E20, and

• (b) for the purposes of regulation E30(2) (restriction of effective reckonable service to 45 years, etc.),

specified country service counts as reckonable service at 1.5 times its actual length.

33

For the purposes of regulation E8 (enhancement of retirement benefits in case of incapacity), in calculating relevant service specified country service counts as reckonable service at its actual length.

PART VI — SERVICE BEFORE 1ST APRIL 1945

34

• (1) The persons to whom this Part applies are persons in pensionable employment who—

• (a) are employed by, or in a school maintained by, a local education authority, and

• (b) have not become entitled to payment of retirement benefits.

• (2) The service to which this Part applies is full-time service before 1st April 1945—

• (a) in or in connection with a public elementary school as a supplementary teacher, additional teacher, additional woman teacher or additional female teacher, or

• (b) in the employment of a former authority within the meaning of the Education Act 1944[^f00121] in an establishment for providing social or physical training, if the employment was in a capacity in which the person’s principal duty was to provide or supervise the provision of such training and the service was not recognised or contributory service, or

• (c) in the employment of such a former authority, if—

• (i) the service was of the same kind as service approved by the Minister of Education for the purposes of section 2(1) of the Act of 1945[^f00122], and

• (ii) before being so employed the person had been employed for not less than 3 years, whether in or outside England and Wales, as a teacher in a capacity of a kind approved by the Minister of Education under paragraph 3(b) of Schedule 1 to the Act of 1945, or

• (d) as a teacher employed by a local authority in the provision under section 30(cc) of the Mental Deficiency Act 1913[^f00123] of suitable training or occupation for defectives under supervision or guardianship or sent to certified institutions, if the service—

• (i) was in the capacity of a certificated or uncertificated teacher, and

• (ii) was approved for the purposes of previous provisions on the recommendation of the Board of Control.

35

• (1) If a person to whom this Part applies—

• (a) by giving written notice to the Secretary of State so elects, and

• (b) pays the required contribution,

these Regulations have effect in relation to him as if any specified period during which he was in service to which this Part applies had been a period of pensionable employment.

• (2) The required contribution is—

• (a) the total of the contributions that would have been payable for the specified period under the Act of 1922[^f00124] or under section 9(1)(a) of the Act of 1925[^f00125] if the service had been recognised or contributory service, and

• (b) interest on that total at 4 per cent per annum, compounded with yearly rests, from 1st April 1947 to the date of payment.

SCHEDULE 11 — ALLOCATION OF PART OF RETIREMENT PENSION

PART I — CONTENTS OF DECLARATION

1

• (1) A declaration is to specify—

• (a) the part of the retirement pension allocated, and

• (b) which alternative benefit it is to provide.

• (2) The part allocated, which is to be expressed as a whole number of pounds, must not exceed the lower of—

• (a) 1/3rd of the annual rate of the retirement pension, disregarding any National Insurance modification under Schedule 10, and

• (b) the amount that would result in the reduction of that rate to less than the rate of, as the case may be, the annuity mentioned in regulation E11(2)(a) or the subsequent annuity mentioned in regulation E11(2)(b),

and must not be such as to affect any equivalent pension benefits.

PART II — PROCEDURE

2

• (1) A person who, with a view to making an allocation, gives the Secretary of State at least 4 months' notice of his intended retirement is referred to in this Schedule as a “retiring employee”.

• (2) For the purposes of this Schedule a person’s relevant birthday is—

• (a) where retirement benefits become payable by virtue of regulation E4(7) (redundancy, etc.), his 50th, and

• (b) in any other case, his 60th.

3

• (1) Before delivering a declaration a person must have given the Secretary of State written notice of his intention to make an allocation.

• (2) The notice is to be given—

• (a) in the case of a retiring employee, no later than his application for payment of retirement benefits, and

• (b) in any other case, no earlier than 4 months before the later of—

• (i) the date on which the person becomes qualified for retirement benefits, and

• (ii) his relevant birthday.

4

• (1) Before delivering a declaration a person must also, at his own expense—

• (a) have satisfied the Secretary of State as to his health, and

• (b) have provided the Secretary of State with such information about the person for whose benefit the allocation is to be made, and verified it in such manner, as the Secretary of State may reasonably require.

• (2) In order to satisfy the Secretary of State as to his health the person must have been examined by a medical practitioner nominated by the Secretary of State; he may if he wishes be examined by a second such practitioner if the Secretary of State is not satisfied as a result of the first examination.

5

• (1) On receiving a notice under paragraph 3 the Secretary of State is to notify the person in writing of—

• (a) the amount or estimated amount of his retirement pension,

• (b) the name and address of the nominated medical practitioner, and

• (c) the time within which any declaration is to be delivered.

• (2) A declaration is to be delivered—

• (a) if the person is resident outside the United Kingdom, within 4 months, and

• (b) in any other case, within 3 months,

after receipt of the Secretary of State’s notification under sub-paragraph (1).

• (3) If he is satisfied as to the person’s health, and with the information provided in accordance with paragraph 4(1)(b), the Secretary of State is to send him a suitable form on which to make the declaration.

• (4) On the delivery to him of a declaration, the Secretary of State is to provide the person making it with written particulars of the alternative benefit.

6

A declaration, and any notice or other communication under this Part, may be sent by post.

PART III — OTHER MATTERS

7

• (1) Subject to sub-paragraphs (2) to (6), a declaration takes effect as such on the day on which it is delivered to the Secretary of State.

• (2) A declaration cannot take effect before the person’s relevant birthday.

• (3) A declaration has no effect if either the person making it or the person for whose benefit the allocation was to be made dies before the material time.

• (4) In the case of a declaration made by a retiring employee the material time is the later of—

• (a) the day after that on which the declaration is delivered, and

• (b) the day before that on which he becomes entitled to payment of retirement benefits.

• (5) In any other case the material time is the day on which the declaration is delivered.

• (6) A declaration may be revoked or varied by a further declaration delivered—

• (a) in the case of a retiring employee, before the day on which he becomes entitled to payment of retirement benefits, and

• (b) in any other case, before the day on which the original declaration is delivered.

8

• (1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retirement benefits.

• (2) For the purposes of sub-paragraph (1), if a person other than a retiring employee dies in pensionable employment after his declaration has taken effect, he is to be taken to have become entitled to payment of retirement benefits on the date of his death.

9

• (1) If notice of intention has been given under paragraph 3 and by the later of—

• (a) the date of the person’s becoming entitled to retirement benefits, and

• (b) his relevant birthday,

no declaration has been delivered, then, from the later of those dates until he has either delivered a declaration or failed to satisfy the Secretary of State as mentioned in paragraph 5(3), 1/3rd of his retirement pension may be withheld.

• (2) Any resulting underpayment or overpayment is to be adjusted in due course.

10

• (1) If after a retiring employee has delivered a declaration the rate of his retirement pension is increased, otherwise than under the Pensions (Increase) Act 1971[^f00126], the part allocated is correspondingly increased.

• (2) Sub-paragraph (1) applies even if the increase in the retirement pension takes effect from a date earlier than the date of delivery of the declaration.

• (3) The corresponding increase in the part allocated, which is to be rounded down to the nearest pound, takes effect from the same date as the increase in the retirement pension.

• (4) If the alternative benefit is the one described in regulation E11(2)(b) (annuity for declarant followed by annuity for surviving spouse), the resulting increase in the first of those annuities takes effect from the same date as the increase in the retirement pension.

11

If after a person has delivered a declaration the rate of his retirement pension is reduced, the declaration continues to have effect but the part allocated is reduced to any extent necessary to secure that the restrictions in paragraph 1(2) are still complied with.

SCHEDULE 12 — TRANSFER VALUES

PART I — OUTWARD TRANSFERS

1

A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under paragraph 14 of Schedule 1A to the Pensions Act[^f00127] for the calculation of cash equivalents.

2

Where—

• (a) a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme, or

• (b) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme and none of the service to which it relates is service before 1st September 1988,

and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis.

3

Where—

• (a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme, and

• (b) the service to which it relates includes service before 1st September 1988, and

• (c) no right to a cash equivalent was acquired,

the amount of the transfer value is the total of A and the greater of B and C, where—

• A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 31st August 1988,

• B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before 1st September 1988, and

• C is a notional transfer value, calculated as if Schedule 7 to the 1976 Regulations, as in force on 31st August 1988, had continued in force, in respect of his service before 1st September 1988.

4

Where—

• (a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme, and

• (b) the service to which it relates includes service before 1st September 1988, and

• (c) a right to a cash equivalent was acquired,

the amount of the transfer value is D—E, where—

• D is the transfer value that would have been payable if paragraph 3 had applied, and

• E is the amount of the cash equivalent.

5

Where—

• (a) a transfer value is payable to the scheme managers of a personal pension scheme, and

• (b) a right to a part cash equivalent was acquired,

the transfer value is to be calculated on the cash equivalent basis but as if the person’s pensionable employment had ended with 5th April 1988.

6

• (1) This paragraph applies where—

• (a) a transfer value falls to be calculated in accordance with paragraph 3 or 4, and

• (b) for the purposes of paragraph 3 C is greater than B.

• (2) Subject to sub-paragraphs (3) and (4), if the transfer value is not paid within 6 months after the person ceased to be in pensionable employment the amount calculated in accordance with paragraph 3 or 4 is increased by adding to it interest on C at 9 per cent per annum, compounded with 3-monthly rests, for each complete period of 3 months after the end of the employment and before the date of payment.

• (3) If the employment ended before 1st April 1977 the amount calculated in accordance with paragraph 3 is increased by adding to it—

• (a) interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before 1st April 1977, and

• (b) interest on C at 9 per cent per annum, compounded with 3-monthly rests, for the period of 3 months beginning on 1st April 1977 and for each subsequent complete period of 3 months before the date of payment.

• (4) If the employment ended after 5th April 1978 and before 1st April 1979 the amount calculated in accordance with paragraph 3 is increased by adding to it interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.

7

Where a transfer value is paid to the scheme managers of an occupational pension scheme which is not a contracted-out scheme or of a personal pension scheme, there may be deducted from it the amount of any contributions equivalent premium paid by the Secretary of State.

PART II — ADDITIONAL TRANSFER VALUES IN RESPECT OF WAR SERVICE

8

The additional transfer value payable in respect of a person under regulation F2 is—

$$(46.5×(A×B)100×C)+D$ where— A is the amount of his pensionable emoluments, B is the length of the war service by virtue of which regulation 7 of the 1976 Regulations applied to him, C is the factor ascertained from the table in Part II of Schedule 8, and D is interest on $(46.5×(A×B)100×C)$ at 9 per cent per annum, compounded with 3-monthly rests, for each complete period of 3 months after 31st March 1978 and before the date of payment.$

9

• (1) The pensionable emoluments of a person who on 1st April 1978 was in service in which he was subject to the qualifying public service scheme are the annual value of so much of his emoluments as was then pensionable under the scheme.

• (2) In any other case, a person’s pensionable emoluments are E+F, where—

• E is the annual value of so much of his emoluments as was pensionable under the scheme when he ceased to be in service or employment in which he was subject to it, and

• F is the annual amount (if any) by which, by 1st April 1978, E would have been increased if it had been the annual rate of an official pension, within the meaning of the Pensions (Increase) Act 1971[^f00128], beginning, and first qualifying for increases under that Act, when he ceased to be in such service or employment.

PART III — INWARD TRANSFERS

10

If the employment in which the person was subject to the previous scheme was comparable British service, he is entitled to count as reckonable service the period of service certified by the scheme managers as having stood to his credit under the scheme when he ceased to be subject to it.

11

• (1) If—

• (a) the previous scheme is a club scheme service under which is not comparable British service, or

• (b) the previous scheme is a personal pension scheme or an approved superannuation scheme which is not a club scheme and the person has entered pensionable employment after 31st December 1985,

he is entitled to count as reckonable service the period specified in sub-paragraph (2).

• (2) The period is one equal to the period of reckonable service that would enable the Secretary of State to pay a transfer value, calculated on the cash equivalent basis, of the same amount as the one accepted.

• (3) In calculating the period specified in sub-paragraph (2)—

• (a) if sub-paragraph (1)(a) applies and the request for the transfer value to be accepted was made within 12 months after the date on which the person entered pensionable employment, the calculation is to be made by reference to the age and salary notified by the scheme managers of the previous scheme as those by reference to which the transfer value accepted was calculated,

• (b) if sub-paragraph (1)(b) applies and the transfer value was received within 12 months after the date on which the person entered pensionable employment, the calculation is to be made by reference to his age, and the annual rate of his contributable salary, on that date,

• (c) in any other case, the calculation is to be made by reference to his age, and the annual rate of his contributable salary, on the date on which the transfer value was received,

• (d) if sub-paragraph (1)(a) applies any sum representing interest that is included in the transfer value is not to be taken into account, and

• (e) if sub-paragraph (1)(b) applies any such sum is to be taken into account.

12

If—

• (a) the previous scheme is an approved superannuation scheme which is not a club scheme, and

• (b) the person entered pensionable employment before 1st January 1986,

he is entitled to count as reckonable service a period calculated as if Schedule 7 to the 1976 Regulations, as in force on 31st August 1988, had continued in force.

SCHEDULE 13 — TEACHERS' SUPERANNUATION ACCOUNT

PART I — TRANSITIONAL

1

The account that was required by regulation 85 of the 1976 Regulations to be kept by the Secretary of State is to be made up to 1st November 1988 as if the period beginning on 1st April 1988 and ending with 31st October 1988 had been an accounting period within the meaning of Part V of the 1976 Regulations.

2

• (1) References in regulations G1 to G3 and in this Schedule to a financial year are to be construed as including references to the period beginning on 1st November 1988 and ending with 31st March 1989.

• (2) In relation to that period—

• (a) the reference in regulation G2(4)(a) to the closing balance in the account for the preceding financial year is to be construed as a reference to the closing balance in the account mentioned in paragraph 1 for the period mentioned in that paragraph, and

• (b) the reference in paragraph 6(2) to 1st October in the financial year is to be construed as a reference to 1st October 1988.

3

• (1) For the purposes of Part G—

• (a) the inquiry which was required by regulation 91(1) of the 1976 Regulations to be made with respect to the account mentioned in paragraph 1 above at the end of the accounting period ending with 31st March 1986 is to be treated as having been an inquiry required by regulation G4(1), and

• (b) the report on that inquiry is to be treated as a report made in compliance with regulation G4(2),

and accordingly for the purposes of regulation G5 (employers' contributions) the first relevant period is the period beginning on 1st April next following the date of that report.

• (2) During the period beginning on 1st November 1988 and ending immediately before the start of the first relevant period regulation G5 applies as if that period had been a relevant period and the required percentage had been 9.45.

PART II

FORM OF ACCOUNT

PART III — NOTIONAL INTEREST

5

• (1) Subject to sub-paragraph (2) and paragraph 7(3), the notional interest to be credited to the account under regulation G2(4)(e) is the interest that would have accrued for the financial year—

• (a) from the notional investment that was referred to in regulation 88(1)(c) of the 1976 Regulations (investment referable to accumulated balance of revenue over expenditure as at 31st March 1971), and

• (b) from the notional investments of annual balances that were referred to in regulation 88(1)(b) of the 1976 Regulations (balances for financial years ending on or after 31st March 1972), and

• (c) in any financial year beginning after 31st March 1989, from the assumed investments at the end of preceding financial years described in paragraph 6(4),

and half the interest that would have accrued for the financial year from the assumed investment described in paragraph 6(3).

• (2) There is to be deducted from the gross amount of the notional interest an amount equal to the income tax that would have been payable if the notional and assumed investments had been held for the purposes of a retirement benefits scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00129] which was an exempt approved scheme within the meaning of that Chapter and which provided benefits comparable to those provided under these Regulations.

6

• (1) In this paragraph “invested” means invested in one or more designated securities at the mean price.

• (2) A designated security is a government security designated for the financial year by the Secretary of State after consulting the Government Actuary, and the mean price is half way between the highest and lowest prices shown for it in the Official Daily List of The Stock Exchange for 1st October in the financial year or, if the Exchange was not then open, for the last day on which it had been open.

• (3) It is to be assumed that A+B−C was invested at the beginning of the financial year—

• A being the total of the receipts credited for the financial year in accordance with regulation G2(1) and (4)(b) to (d),

• B being the notional interest described in paragraph 5(1)(a), (b) and (c), and

• C being the total of the payments debited for the financial year in accordance with regulation G3.

• (4) It is to be assumed that A+B+D−C is invested at the end of the financial year in the same designated security or securities, A, B and C being the same as in sub-paragraph (3) and D being half the interest that would have accrued for the financial year from the assumed investment described in that sub-paragraph.

7

• (1) Any security which is the subject of a notional or assumed investment mentioned in paragraph 5(1)(a), (b) or (c) is to be treated as having been redeemed on the last date on which it could have been redeemed in accordance with the terms on which it was issued (“the redemption date”).

• (2) The amount originally treated as invested in the security is to be assumed to have been re-invested on the redemption date in a government security designated by the Secretary of State after consulting the Government Actuary.

• (3) The notional interest calculated in accordance with paragraph 5 is to be increased by any excess of F over E, or as the case may be reduced by any excess of E over F, where—

• E is the amount originally treated as invested in the security, and

• F is the amount notionally received on its redemption after deducting any capital gains tax that would have been payable if the investment had been held for the purposes of a retirement benefits scheme of the kind mentioned in paragraph 5(2).

SCHEDULE 14 — REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS

PART I — REVOCATIONS

Regulations revoked	References	Extent of revocation
The Teachers' Superannuation Regulations 1976	S.I. 1976/1987	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1978	S.I. 1978/422	The whole Regulations.
The Teachers' Superannuation (Amendment) (No. 2) Regulations 1978	S.I. 1978/1422	The whole Regulations.
The Teachers' Superannuation (Amendment) (No. 3) Regulations 1978	S.I. 1978/1512	The whole Regulations.
The Teachers' Superannuation (Policy Schemes) Regulations 1979	S.I. 1979/47	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1979	S.I. 1979/1206	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1980	S.I. 1980/919	The whole Regulations.
The Teachers' Superannuation (Amendment) (No. 2) Regulations 1980	S.I. 1980/1043	The whole Regulations.
The Teachers' Superannuation (War Service) Regulations 1982	S.I. 1982/46	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1982	S.I. 1982/496	The whole Regulations.
The Teachers' Superannuation (Amendment) (No. 2) Regulations 1982	S.I. 1982/967	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1985	S.I. 1985/1844	The whole Regulations.
The Teachers' Superannuation (Miscellaneous Provisions) Regulations 1988	S.I. 1988/387	The whole Regulations.
The Teachers' Superannuation (Miscellaneous Provisions) (No. 2) Regulations 1988	S.I. 1988/816	The whole Regulations.
The Teachers' Superannuation (Amendment) Regulations 1988	S.I. 1988/1374	The whole Regulations.

PART II — SAVINGS

1

The revocation by these Regulations of a transitional provision relating to the coming into force of a provision re-enacted in these Regulations does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted.

2

• (1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the previous operation of those savings.

• (2) The revocation by these Regulations of a saving made on the previous revocation of a provision does not affect the operation of the saving in so far as it remains capable of having effect.

3

Any document made, served or issued after 31st October 1988 which includes a reference to a provision revoked by these Regulations is to be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of these Regulations.

PART III — TRANSITIONAL PROVISIONS

1

• (1) The re-enactment of provisions in these Regulations, and the consequent revocation of those provisions by these Regulations, does not affect the continuity of the law.

• (2) The general rule is that the provisions of these Regulations apply, in accordance with sub-paragraph (1), to matters arising before the commencement of these Regulations as to matters arising after that commencement.

• (3) The general rule has effect subject to any express provision to the contrary, and to paragraph 2 (protected benefits).

• (4) The general rule does not mean that the provisions of these Regulations apply to cases to which the corresponding revoked provisions did not apply by virtue of transitional provision made in connection with the commencement of the revoked provisions (such transitional provisions are saved by paragraph 1 of Part II).

2

• (1) Where—

• (a) a provision of these Regulations (“the new provision”) re-enacts with any modification a provision revoked by these Regulations (“the former provision”), and

• (b) the effect of the general rule is that a person to whom a protected benefit was being paid or might become payable is placed in a worse position than he would have been in if the former provision had continued to have effect,

he may by giving written notice to the Secretary of State within 3 months after 1st November 1988 elect that the new provision is to apply in relation to the benefit as if it had re-enacted the former provision without modification.

• (2) A protected benefit is one paid, or capable of becoming payable, to or in respect of a person who before 1st November 1988 ceased to be in pensionable employment or died.

3

Where a period of time specified in a provision of any Regulations revoked by these Regulations is current at the commencement of these Regulations, these Regulations have effect as if the corresponding provision of these Regulations had been in force when that period began to run.

Signed

Kenneth Baker — Secretary of State for Education and Science — 6th September 1988

We consent

Alan Howarth — David Lightbown — Two of the Lords Commissioners of Her Majesty’s Treasury — 21st September 1988

Explanatory note

(This note is not part of the Regulations)

These Regulations consolidate the Regulations revoked by regulation H8 and Schedule 14, comprising the bulk of the Regulations applying to England and Wales made under section 9 of the Superannuation Act 1972.

There are a number of changes of effect, described in the Table below. Except where otherwise indicated, references in the second column are to the Teachers' Superannuation Regulations 1976 as amended from time to time.

Consolidated provisions	Corresponding revoked provisions	Subject	Changes
r.B4(6)	r.6(3)	Accepted schools	Effective date of acceptance simplified.
r.B4(9)	r.6	Same	Fresh application required where previous accepted status lost.
r.B5(1)(b)	r.4(3)	Pensionable employment	Time limits on absences not reproduced.
r.C1(5)	r.13(2)	Notional salary of services education officer	Recent changes in statutory determination of teachers' pay reflected.
r.C1(6)—(11)	r.14(2), (3)	Election on reduction of salary	Procedural and other deficiencies supplied.
r.C3(14)	r.24(9)(b)	Election to pay additional contributions	Nullity an automatic, not discretionary, consequence of dishonest health declaration.
r.C6	S.I. 1982/46 r.15, r.16	Reduction of extra purchased service on account of war service credit	Reduction automatic, not elective; application extended to purchases made by widow or dependant.
r.C8(1)	r.30(1), (2)	Additional contributions by former employees	Application further restricted; casual employees and certain others excluded.
r.C8(2), (3), (5)	r.30(1), (2)	Same	Start of period identified; period to terminate on non-payment of contribution.
r.C8(8)	r.31(2)	Same	Requirement of payment by end of financial year relaxed.
r.C8(9)	r.31(4)	Same	Interest payable where late payment accepted.
r.C11(3)	r.49(2), (4)	Interest on repaid contributions	Adjustment to date from which interest runs.
r.C12(5)	r.50(2)	Interest on repaid family benefit contributions	Adjustment to date to which interest runs.
r.C14(1)	r.19(2), (3)	Election to return repaid contributions	Written notice required.
r.D4(b)	r.4(1)(b)	Service purchased by additional contributions	Period counts only at proportionate length where employment was part-time.
r.D5(1), r.D6(2), (3)	S.I. 1982/46 r.2(2), r.3(1), (2), r.8(1)	War service: whether transfer value necessary	No transfer value necessary where employee transferred from local government service in United Kingdom.
r.E7(4)	r.73	Limits on lump sum benefits	Limit imposed where service is 20 years or more.
r.E8(7)(b)	r.54(3), r.56(4)	Incapacity: enhancement of benefits	War service excluded from relevant service.
r.E13(2)	r.78(1)	Pension ceasing where incapacity ceases	Pension ceases on, not on “approved” date after, cessation of incapacity.
r.E13(4)	r.78(3)	Resumption of payment restricted	No resumption where pensioner has been in pensionable employment after first becoming entitled to pension.
r.E14(1)	r.75(1), (4)	Abatement of pension during further employment	Now applies only to teaching employment.
r.E19(1), (3), (6), (7)	r.58(1), (2)	Death grants	Payment now discretionary, and to be made to any surviving spouse.
r.E19(1)(b)	r.58(1)	Same	Grant may be paid on death of ex-employee who was paying additional contributions.
r.E19(4)(b)	r.58(2)	Same	More restrictive condition where employment ceases after commencement of consolidation.
r.E19(5)	r.58(2)	Same	Grant reduced by amount of any previous lump sum benefit.
r.E20(1)(b)	r.60(1), (2)	Supplementary death grants	Not payable on death in pensionable employment.
r.E20(4)(a)	r.60(4)	Same	Reduction in pension on re-employment or to avoid duplication is to be disregarded.
r.E29(6)	r.9(6)	“Full salary” for calculating average salary	Includes salary for certain periods when not in pensionable employment.
r.E29(9), (10)	r.9(5)	Excessive salary increases affecting average salary	Application restricted; amount to be taken into account no longer discretionary.
r.E30(4)	r.56(5)	Lump sum benefits: limited counting of extra periods purchased	Application determined by reference also to certain periods when not in pensionable employment; now applies only to past periods.
—	r.72(1A)	Benefits: exclusion of service where shortfall in contributions	Provision not reproduced.
r.E31(4)	r.93(2)	Intervals at which pensions payable	Interval is now one month instead of 3 months.
r.G2(1)	r.86	Superannuation account: receipts	To be credited for year in which received.
r.G2(4)	r.86	Same	No credits in respect of payments of benefits attributable to service before June 1922.
r.G3	r.87	Superannuation account: payments	Above payments are not, but certain statutory payments are, to be debited.
r.H3(2)	r.92(1)	Provision of information	Includes information about former employees; provision within reasonable time may be required.
r.H4	r.94	Payment without proof of title	Not to exceed amount specified under 1965 c. 32 (instead of £5,000).
r.H7	r.97	Determination of questions	All questions arising under Regulations now to be determined by Secretary of State.
Sch. 2 paras 18, 19	Sch. 1 Part 2	Optionally pensionable employments	Additional categories.
Sch. 3 para 2	r.23	Maximum length of additional periods	Possibility of purchase after age 55 taken into account.
Sch. 4 para 15(4)	Sch. 2A Part III para 7(4)	Purchase of past period as service	Time limit for payment of lump sum to complete extra contributions.
Sch. 8 Part I	S.I. 1982/46 Sch. 1	War service: qualifying service	Local government service in United Kingdom included.
Sch. 9 para 2	r.53(1), (2)	Qualifying service	Now includes any past added years purchased.
Sch. 10 para 2(1)(b)	Sch. 9 para 3(1)(b)	National Insurance modification	Applies where employment began after March 1967.
Sch. 10 paras 27, 28	—	Admitted service	New provision.
Sch. 10 paras 31—33	—	Specified country service	New provision.
Sch. 13 para 4	Sch. 8 Part 1	Teachers' superannuation account	Form modified.

Footnotes

[^f00001]: 1972 c. 11.

[^f00002]: 1975 c. 60; section 35(7) was amended by the Social Security (Miscellaneous Provisions) Act 1977 (c. 5), section 22(7), by the Social Security Act 1979 (c. 18), Schedule 3, paragraph 18, and by the Social Security Act 1985 (c. 53), Schedule 3, paragraph 2; section 35(8) was amended by the Social Security Act 1985, Schedule 3, paragraph 8 and a relevant exception to it was prescribed by the Occupational Pension Schemes (Revaluation) Regulations 1985 (S.I. 1985/1930), regulation 10.

[^f00003]: 1944 c. 31; section 56 was amended by the Education (Miscellaneous Provisions) Act 1948 (c. 40), Schedule 1, Part I.

[^f00004]: 1981 c. 60.

[^f00005]: 1952 c. 52.

[^f00006]: S.I. 1986/24; relevant amendments were made by S.I. 1986/380, 1987/293.

[^f00007]: 1944 c. 31; section 70 was amended by the Education Act 1980 (c. 20), section 34.

[^f00008]: 1980 c. 20.

[^f00009]: 1972 c. 11.

[^f00010]: S.I. 1986/24; relevant amendments were made by S.I. 1986/380, 1987/293.

[^f00011]: S.I. 1988/816.

[^f00012]: 1987 c. 1.

[^f00013]: 1974 c. 52; part of section 29(3) was repealed by the Trade Union and Labour Relations (Amendment) Act 1976 (c. 7), section 1(d), and section 29(7) was repealed by the Criminal Law Act 1977 (c. 45), section 65 and Schedule 13; further amendments were made to section 29 by the Employment Act 1982 (c. 46), section 18.

[^f00014]: 1978 c. 44; section 47 was amended by the Employment Act 1980 (c. 42), section 11(3).

[^f00015]: 1988 c. 1.

[^f00016]: 1975 c. 60; section 47 was amended by the Social Security Act 1985 (c. 53), Schedule 5, paragraphs 29 and 30.

[^f00017]: 1968 c. 12; partially repealed with savings by section 29(4) of the Superannuation Act 1972 (c. 11).

[^f00018]: 1962 c. 47; sections 102 and 145(47) were repealed by the Education (Scotland) Act 1980 (c. 44), Schedule 5.

[^f00019]: S.I. 1972/1073 (N.I. 10).

[^f00020]: 1950 c. 33 (N.I.); 1951 c. 28 (N.I.) (in part); 1956 c. 22 (N.I.); 1963 c. 7 (N.I.); 1967 c. 3 (N.I.); partially repealed with savings by article 23 of the Superannuation (Northern Ireland) Order 1972 (S.I. 1972/1073 (N.I. 10)).

[^f00021]: 1950 c. 33 (N.I.).

[^f00022]: S.I. 1975/276, revoked by S.I. 1976/1987.

[^f00023]: 1975 c. 60; section 36(6) was repealed in part by the Social Security Act 1986 (c. 50), Schedule 11.

[^f00024]: Section 36(7A) was inserted by the Social Security Act 1986, section 9(3)(c).

[^f00025]: S.I. 1986/24, to which there are amendments not relevant to this regulation.

[^f00026]: 1971 c. 56.

[^f00027]: 1911 c. 28; 1920 c. 75; 1939 c. 121.

[^f00028]: 1971 c. 56.

[^f00029]: S.I. 1974/260, revoked by S.I. 1976/1987.

[^f00030]: S.I. 1979/47.

[^f00031]: S.I. 1979/47.

[^f00032]: 1975 c. 57; section 1 was amended, and the period for which it had effect extended to end with 31st July 1978, by the Price Commission Act 1977 (c. 33), section 17; references to limits set out in documents laid before Parliament in 1976 and 1977 were added by S.I. 1976/1097, 1977/1294.

[^f00033]: S.I. 1981/934.

[^f00034]: 1987 c. 1.

[^f00035]: S.I. 1979/47.

[^f00036]: 1937 c. 68; section 17 was repealed, with savings, by the Superannuation Act 1972 (c. 11), section 29 and Schedule 8.

[^f00037]: 1870 c. 35.

[^f00038]: 1985 c. 65.

[^f00039]: 1975 c. 60; section 47 was amended by the Social Security Act 1985 (c. 53), Schedule 5, paragraphs 29 and 30.

[^f00040]: 1971 c. 56.

[^f00041]: S.I. 1979/47.

[^f00042]: 1965 c. 32; the amount specified in S.I. 1984/539 is £5,000.