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The Teachers' Superannuation (Scotland) Regulations 1993

Type Statutory-Instrument

Publication 1992-12-09

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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(1) A teacher who has become qualified for retiring allowances may, unless he becomes entitled to payment of them by virtue of regulation E5(1)(e) (incapacity), allocate part of his retirement pension to the provision of an alternative benefit.

(2) The alternative benefit may be either–

(a) an annuity for life, commencing on the death of the teacher making the allocation (“the allocator”), for a surviving spouse or dependant; or

(b) an annuity payable to the allocator while the allocator and a spouse are both alive, and if the spouse is the survivor a subsequent annuity for life, at twice the rate of the first annuity, for the spouse.

(3) The rates of the annuities mentioned in paragraph (2) are to be determined in accordance with tables prepared by the Government Actuary.

(4) An allocation is to be made by delivering a declaration to the Secretary of State, and in paragraph (2) “spouse” refers to status at the time of its delivery.

(5) Further provisions as to allocations under this regulation are contained in Schedule 10.

Duration of retirement pension

E13

Subject to regulations E14 to E16 and E18, a retirement pension under regulation E6 continues to be payable until the death of the person entitled to it.

Suspension and resumption of incapacity pensions

E14

(1) This regulation applies where a teacher who became entitled to payment of a pension by virtue of regulation E5(1)(e) ceases to be incapacitated.

(2) On his ceasing to be incapacitated the pension may be suspended from such date as the Secretary of State thinks appropriate, but any equivalent pension benefits continue to be payable.

(3) Subject to paragraphs (4) to (6) payment of the pension shall be resumed–

(a) from the date he attains age 60; or

(b) if earlier, and the Secretary of State is satisfied that he has again become incapacitated, from the date on which application for resumption of payment is received.

(4) A pension shall not be resumed under paragraph (3)(b) if the teacher has been in pensionable employment at any time after he first became entitled to payment of the pension, unless he became so employed in the period of 12 months immediately preceding the date of application for resumption of payment.

(5) If a pension becomes payable again under paragraph (3)(b) and the Secretary of State is satisfied that the teacher was incapacitated during any part of the period during which the payment of the pension was suspended, the pension appropriate to that period shall be paid to the teacher.

(6) If a pension becomes payable again under paragraph (3)(a), it shall be treated for the purposes of regulation E15 as one to the payment of which he has become entitled by virtue of regulation E5(1)(a).

Abatement of retirement pension

E15

(1) Subject to paragraph (5) this regulation applies while a teacher who has become entitled to payment of retiring allowances is employed–

(a) as a teacher in pensionable employment, comparable British service or employment which would be pensionable employment or comparable British service but for his having made an election under regulation B6 or other provisions to the like effect; or

(b) as a teacher in part-time service in an employment specified in Schedule 2,

and has not attained the age of 70 or had 45 years reckonable service.

(2) Where this regulation applies in respect of any employment falling within paragraph (1) being employment which is expressed to be regular employment, the annual rate of the retirement pension shall be reduced–

(a) if A equals or exceeds (C+D−E), to zero; and

(b) in any other case, by the amount (if any) which is necessary to secure that (A+B) does not exceed (C+D−E).

(3) Where this regulation applies in respect of any employment falling within paragraph (1) being employment which is not expressed to be regular employment, the retirement pension in any quarter shall be reduced–

(a) if

$F4$

equals or exceeds

$(C+D-E)4$

, to zero; and

(b) in any other case, by the amount (if any) which is necessary to secure that

$(B+F)4$

does not exceed

$(C+D-E)4$

(4) In paragraphs (2) and (3)–

A is the initial annual rate of the teacher’s salary in the employment,

B is the reduced annual rate of the retirement pension as increased under the Pensions (Increase) Act 1971[^f00026],

C is, or where his previous pensionable employment was employment in part-time service is the full-time equivalent of, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he became entitled to payment of the pension,

D is the amount (if any) by which, immediately before the first day of the employment, C would have increased if it had been the annual rate of an offical pension, within the meaning of the Pensions (Increase) Act 1971, beginning, and first qualifying for increases under that Act, on the same date as the pension,

E is any part of the retirement pension allocated under regulation E12, and

F is the annual rate of the teacher’s remuneration in the employment on the first day of the pension quarter.

(5) Unless he either changes his employment, or varies the conditions of any contracts of employment concurrently in force, this regulation shall not apply in the case of a teacher–

(a) to whom retiring allowances have become payable by reason of redundancy or in the interests of the efficient exercise of the employer’s functions; and

(b) who continues to be employed in pensionable employment under a contract of employment for part-time service which was concurrently in force with the contract of employment which he ceased to hold.

(6) In the case of a teacher to whom paragraph (5) applies, there shall be no reduction in the retirement pension payable to him so long as he continues to be employed under the contract of employment for part-time service referred to in paragraph (5)(b), and for the purposes of this paragraph the rate of earnings shall be deemed to remain constant throughout the period of that employment.

Retiring allowances on cessation of further employment

E16

–

(1) This regulation applies to a teacher who–

(a) became entitled to payment of a retirement pension (“the first pension”);

(b) was subsequently in pensionable employment (“the further employment”); and

(2) Subject to paragraph (3), if the first pension was not enhanced under regulation E9 (incapacity) the teacher–

(a) ceases to be entitled to payment of the first pension; and

(b) becomes entitled to payment of retiring allowances (“combined benefits”) calculated, subject to paragraph (9), by reference to the total of his reckonable service in the further employment and the reckonable service taken into account in calculating the first pension.

(3) If the pensionable salary by reference to which combined benefits would fall to be calculated is less than that by reference to which the first pension was calculated, he–

(a) remains entitled to the first pension; and

(b) subject to paragraph (8), becomes entitled to payment of retiring allowances calculated by reference to his reckonable service in the further employment.

(4) Subject to paragraph (8), if the first pension was enhanced under regulation E9, he becomes entitled to payment of the first pension and of additional retiring allowances in respect of the further employment.

(5) The additional retiring allowances shall be calculated–

(a) in respect of pensionable employment before attaining the age of 60, as if regulation E9 had applied and the further employment had begun when he became entitled to payment of the first pension; and

(b) in respect of other pensionable employment, in accordance with regulations E6 and E7,

but the additional retirement lump sum shall be subject to reduction under paragraph (9).

(6) For the purposes of paragraphs (2)(b) and (3)(a), the amount of any retirement pension shall be taken to be the amount before any allocation under regulation E12.

(7) If, in the application of regulation E9 to the calculation of the first pension, the appropriate period was Period B, paragraph (5)(a) applies with the substitution for “60” of “65”.

(8) If the teacher ceased to be in the further employment before attaining the age of 60 and neither regulation E5(1)(e) (incapacity) nor regulation E5(1)(f) (redundancy, etc.) applied, he shall not become entitled to payment of retirement benefits under paragraph (3)(b) or (4) until he attains that age.

(9) A retirement lump sum payable under paragraph (2)(b), and an additional retirement lump sum payable under paragraph (4), shall be reduced by the amount of the retirement lump sum to which the teacher became entitled when he became entitled to payment of the first pension and of any lump sum to which he had previously become entitled under this regulation.

Gratuities on grounds of incapacity

E17

(1) A teacher who ceases to be employed in pensionable employment and who–

(a) is not entitled to payment of retiring allowances under this Part; and

(b) before attaining the age of 70 became incapacitated; and

(d) has been so employed within the 12 months immediately preceding an application for a gratuity under this regulation,

shall be entitled to payment of an incapacity gratuity calculated in accordance with paragraph (2).

(2) The amount of the incapacity gratuity is obtained by multiplying 1/12th of the teacher’s pensionable salary by the length of his reckonable service in years.

(3) Where a teacher subsequently becomes entitled to retiring allowances under this Part by virtue of again becoming employed in pensionable employment, the amount of the retirement lump sum payable shall be reduced by the amount of the incapacity gratuity paid under this regulation.

Forfeiture of benefits

E18

(1) This regulation applies where a teacher is convicted of–

(a) an offence of treason; or

(b) one or more offences under the Official Secrets Acts 1911 to 1989[^f00027] for which he has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in aggregate to, at least 10 years; or

(c) an offence in connection with pensionable employment which is certified by the Secretary of State either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service,

and any benefit under regulations E1 to E17 becomes payable to him after the offence was committed.

(2) Subject to paragraph (3), the Secretary of State may–

(a) defer or as the case may be suspend payment of the benefit for so long; or

(b) reduce its amount or rate by so much,

as he may determine.

(3) If–

(a) the teacher has a guaranteed minimum in relation to benefits under these Regulations; and

(b) the case does not fall within paragraph (1)(a) or (b),

a determination under paragraph (2) may not deprive him of his guaranteed minimum pension after he attains state pensionable age.

Death gratuities

E19

–

(1) Subject to paragraph (6), if at the time of his death a teacher–

(a) was in pensionable employment; or

(b) was paying additional contributions under regulation C8 (current added years); or

a death gratuity may be paid.

(2) The amount of the gratuity payable under paragraph (1) is the greater of–

(a) the amount which, if on the date of the teacher’s death he had ceased to be employed on becoming incapacitated, would have become payable by way of retirement lump sum; and

(b) his pensionable salary,

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

(3) Subject to paragraph (6), if a teacher dies without having become entitled to payment of retiring allowances and–

(a) the qualifying condition is satisfied; and

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

a death gratuity may be paid under this paragraph.

(4) The qualifying condition is that he was entitled to count at least 2 years' reckonable service and ceased to be in pensionable employment on or after 6th April 1988.

(5) The amount of the gratuity under paragraph (3) is the amount that would have become payable by way of retirement lump sum if he had become entitled under regulation E5(1)(a) to payment of retiring allowances, less the amount of any retirement lump sum or short service incapacity grant previously paid to him.

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

(a) no death gratuity could be paid under paragraph (1) or (3); or

(b) the amount of such a death gratuity would be smaller than the balance of his contributions, calculated in accordance with regulation C11 as at the date of his death, and no pension becomes payable under regulation E25 to a surviving spouse or a nominated beneficiary,

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

(7) Subject to paragraph (8), where any death gratuity is paid under this regulation, it shall be paid to the deceased’s spouse, whom failing, to the legal personal representative.

(8) In the event of the deceased being survived by two or more spouses, they shall be entitled to an equal share of the death gratuity payable under this regulation.

Deficiency grants

E20

(1) Subject to paragraph (5), this regulation applies where a teacher 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 retiring allowances; and

(b) the total of the amounts paid in respect of these allowances is less than the pensionable salary,

a grant equal to that deficiency may be paid.

(3) If–

(a) less than 10 years' reckonable service was taken into account in calculating his retiring allowances; and

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

a grant equal to that deficiency may be paid.

(4) For the purposes of this regulation any part of a pension allocated under regulation E12, or any amount deducted from the retirement lump sum, shall be treated as having been paid.

(5) This regulation does not apply if the person’s last employment was of a kind described in Part II of Schedule 9 (employment at reduced salary) and formed part of the qualifying period for the purposes of regulation E4(5) (retiring allowances).

(6) Subject to paragraph (7), where any grant is paid under this regulation, it shall be paid to the deceased’s spouse, whom failing, to the legal personal representative.

(7) In the event of the deceased being survived by two or more spouses, they shall be entitled to an equal share of the grant payable under this regulation.

Family benefits generally

E21

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

(2) Subject to paragraph (3), references in regulations E23 to E28 to a surviving spouse are references to a widow or widower; but in the case of–

(a) a male teacher who has not been in pensionable employment, or paying additional contributions to purchase current added years under regulation C8, at any time after 5th April 1978; or

(b) a female teacher who has not been in pensionable employment, or paying additional contributions to purchase current added years under regulation C8, at any time after 5th April 1988,

such references, and references to a widow or widower, do not include references to a person to whom a male or female teacher became married after his or her last day in pensionable employment or, as the case may be, the end of the period for which any such contributions were paid.

(3) References to a widower in regulations E23 to E28 do not include a widower of a teacher who was, before 6th April 1988, nominated by her as a beneficiary under regulation 65 of the 1977 Regulations.

(4) Where regulations E23 to E28 provide for a pension to be payable to a widow and there are two or more widows, the widows shall be entitled to an equal share of the pension; and where the death of one or more widows occurs, the survivor shall be entitled in full to the pension payable under those regulations, or, in the case of survivors, they shall be entitled to an equal share.

(5) References in regulations E23 to E28 to a teacher’s child are to a person who is–

(a) his child or adopted child; or

(b) accepted by him as a member of the family,

who is wholly or mainly dependent on him and who is a child within the meaning given in paragraphs (6) to (8).

(6) Subject to paragraphs (7) and (8), 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

(c) having not attained the age of 19, he is not in remunerative full-time work and is not entitled to income support by reason that he is receiving relevant education for the purposes of section 20 of the Social Security Act 1986[^f00028]; or

(d) having ceased while incapacitated to fall within sub-paragraph (a), (b) or (c), he continues to be incapacitated.

(7) For the purposes of paragraph (6)(b) a person is to be treated as not attending a course of training while he is receiving disqualifying income.

(8) Disqualifying income 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[^f00029], 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.

(9) References in regulations E23 to E28 to a nominated beneficiary are to a person nominated under regulation 65 of the 1977 Regulations (including a spouse of a female teacher nominated by her before 6th April 1988) or 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 or under regulation 65 of the 1977 Regulations 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; or

(b) on the marriage of the appointor.

Entitlement to short-term family benefits

E23

(1) Subject to paragraphs (3) and (4), a short-term pension shall be payable, from the day after that of his death, in respect of a teacher who, on or after the date on which these Regulations come into force, 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, by reason of incapacity, but before becoming entitled to payment of retiring allowances; or

(d) having become entitled after the date on which these Regulations come into force, to receive payment of retiring allowances.

(2) The short-term pension shall be payable–

(a) subject to paragraph (4)(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, to or for the benefit of the child or, as the case may be, the children jointly.

(3) Where two or more teachers confer on the same child or, as the case may be, children, entitlement to a short-term pension, regulation E25(12) shall apply in a like manner to short-term pensions payable by virtue of this regulation.

(4) No short-term pension shall be 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 shall be–

(a) if regulation E23(1)(a) or (c) applies, 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, 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, the total of the rates specified in sub-paragraphs (a) and (c) above.

(2) Where the annual rate of a short-term pension payable to a surviving spouse, nominated beneficiary or child calculated in accordance with paragraph (1) is less than that of a long-term pension to which those persons are 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 paragraph (4), the duration of the short-term pension payable shall be ascertained from the table below.

Category	Payee	Duration of pension (months)
1	Spouse or nominated beneficiary but with no child	3
2	Spouse or nominated beneficiary with one child or more	6
3	No spouse or nominated beneficiary but one child or more	6

(4) On the death of a spouse or nominated beneficiary before the termination of the short-term pension payable under category 2 of the table in paragraph (3), the balance of pension is payable to the child or children as the case may be.

Entitlement to long-term family benefits

E25

(1) Long-term pensions are payable in accordance with paragraphs (5) and (6) if a teacher 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 teacher 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 period in respect of which contributions made by the teacher have been returned and not repaid to the Secretary of State in pursuance of regulation C13.

(3) In the case of a male teacher, and in the case of a woman teacher in relation to a nominated beneficiary, 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 (current added years);

(c) any period for which additional contributions have been paid under regulation C3 or C5(1) (past added years) 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 va lue under regulation F3 or under the Teachers Superannuation (Added Years and Interchange) (Scotland) Regulations 1974[^f00030];

(f) any period counting as reckonable service by virtue of regulation 6A of the 1977 Regulations[^f00031];

(g) any period counting as reckonable service by virtue of regulation 29 of the 1977 Regulations (special provisions relating to period from 1st December 1973 to 31st 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 6(3) of Schedule 6.

(4) In relation to a woman teacher not falling within paragraph (3), 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;

(b) any period for which additional contributions have been paid under regulation C3 (past added years) in accordance with an election made after 5th April 1988;

(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 she entered pensionable employment after 5th April 1988, and a transfer value offered in respect of her was accepted under regulation F3, any period counting as reckonable service by virtue of receipt of the transfer value.

(5) If paragraph (1) applies–

(a) subject to paragraph (7) a long-term pension shall be payable to any surviving spouse;

(b) if a nomination under regulation 65 of the 1977 Regulations or under regulation E22 had effect at the time of death, a long-term pension shall be 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 shall be payable to or for the benefit of the child or, as the case may be, the children jointly.

(6) If when a teacher 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 retiring allowances; and

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

(7) Subject to paragraphs (8) and (9), no long-term pension is payable to a widower if one is payable to another person as a nominated beneficiary.

(8) If the other person was nominated as a beneficiary by a married woman teacher under regulation 65 of the 1977 Regulations, and she has not revoked that nomination, in addition to the long-term pension payable to that person under paragraph (5)(b) there shall be payable to the widower a long-term pension calculated in accordance with regulation E26(7).

(9) Subject to paragraph (10) and regulation E26(7), if neither paragraph (5) nor paragraph (8) applies but the deceased had a guaranteed minimum in relation to benefits under these Regulations and leaves a surviving spouse, subject to regulation E1(2)(c) or (d) a long-term pension shall be payable.

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

(11) Paragraph (12) applies where two or more teachers, by virtue of this regulation, confer on the same child or, as the case may be, children, entitlement to a long-term pension.

(12) The child or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of not more than two teachers; but where entitlement derives from the relevant service of three or more teachers, the child or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of the two teachers whose relevant service provides pensions of the largest amounts.

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

E26

(1) Subject to paragraphs (2) and (7), the annual rate of a pension payable under regulation E25 to a surviving spouse or a nominated beneficiary shall be 1/160th of the deceased’s pensionable salary multiplied by the length of his family benefit service.

(2) If–

(a) paragraph 15 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 pensionable salary.

(3) Family benefit service does not include any period in respect of which contributions made by a teacher have been returned and not repaid to the Secretary of State in pursuance of regulation C13.

(4) Subject to paragraphs (3), (5), (8), (9) and (10), if the pension is payable to a nominated beneficiary 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 6(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 20(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 1/6th of the excess.

(6) If the pension is payable to a widower, other than a widower to whom paragraph (7) applies, the deceased’s family benefit service comprises, subject to paragraphs (3) and (8) to (10), the relevant service described in regulation E25(4).

(7) Notwithstanding anything in paragraphs (1), (4), (5), (6) and (8) to (10), the pension payable to a widower of a teacher who had in effect at the date of death a nomination in respect of another person under regulation 65 of the 1977 Regulations, shall be the aggregate of the following amounts–

(a) a pension equal to one half of that part of the teacher’s guaranteed minimum which is attributable to earnings for the tax year 1988/89 and subsequent tax years; and

(b) a pension calculated by multiplying 1/160th of the deceased teacher’s pensionable salary by the period in respect of which family benefit contributions have been paid under Part II of Schedule 6.

(8) 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 (current added years); 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 E9 (incapacity), and

he had at least 5 years' reckonable service.

(9) If paragraph (8) applies and the family benefit service calculated in accordance with paragraphs (3) to (6) 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 (6), B is his effective reckonable service apart from C, and C is the period which was, or would if regulation E9 (enhancement) had applied have been, the appropriate period within the meaning of regulation E9.$

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

(11) 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 (past added years) 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 regulation 6A of the 1977 Regulations as is attributable to service after that date.

Amounts of children’s long-term pensions

E27

–

(1) Subject to paragraph (3), 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 pensionable salary multiplied by A or, where regulation E26(6) applies, B, where–

A is in all cases the length of what would have been the deceased’s family benefit service if regulation E26(4) had applied, and

B is the number of years on which A is calculated increased in like proportion as if it were service to which regulation E26(9) or, as the case may be, regulation E26(10) had applied.

(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) 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 pensionable salary multiplied by C or, where regulation E26(6) applies, C + D, where–

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

D is the period which was, or would if regulation E9 (enhancement) had applied have been, the appropriate period within the meaning of regulation E9.

(4) 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”) shall 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 shall be payable for life.

(3) Subject to regulation E1(2)(c) and (d) (guaranteed minimum pension for surviving spouse), an adult pension–

(a) shall not, unless the Secretary of State determines otherwise in the particular case, be payable during any subsequent marriage or any period of cohabitation outside marriage; and

(b) if the Secretary of State so decides, may be payable upon the former recipient again becoming a widow or widower or on the termination of any such marriage or, as the case may be, of the period of cohabitation.

(4) A pension under regulation E25 payable to or for the benefit of a child or children (“a children’s pension”) shall 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.

Pensionable salary

E29

(1) Subject to paragraphs (9) and (10), a teacher’s pensionable salary–

(a) where the material part of his terminal 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) Terminal 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 regulation D4 (current added years purchased by additional contributions); and

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

(3) A teacher who is in an employment falling within paragraphs 5 to 8 of Schedule 8 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 terminal service.

(4) An election under paragraph (3)–

(a) if the notice is received before the teacher 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 teacher’s terminal 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), 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 paymen t 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) (Scotland) Regulations 1982[^f00033].

(9) In the case of a teacher employed in part-time service under contracts of employment concurrently in force who ceases to be employed under any one of those contracts in circumstances by virtue of which he becomes entitled to retiring allowances under regulation E5(1)(f), his pensionable salary shall be deemed to be the pensionable salary which is related to the contract of employment which he ceased to hold.

(10) If the Secretary of State is satisfied that the salary of a teacher has been unreasonably increased in respect of any period which is in the opinion of the Secretary of State relevant for the purposes of this regulation, his pensionable salary shall be calculated by reference to such a salary in respect of that period as the Secretary of State considers reasonable.

Effective reckonable service

E30

(1) A teacher’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 age 60.

(3) In relation to a retirement lump sum, if the teacher’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 respect of a teacher employed in part-time service under contracts of employment concurrently in force who ceases to be employed under any of those contracts in circumstances by virtue of which he becomes entitled to retiring allowances under regulation E5(1)(f), effective reckonable service does not include any reckonable service recorded whether before or after cessation of the said contract of employment in respect of any contracts of employment under which he continues to be employed.

(5) In relation to a retirement lump sum, if the teacher’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

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 added years 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

(6) For the purposes of paragraph (5) a person who becomes entitled to payment of retirement benefits by virtue of regulation E5(1)(e) or (f) (incapacity or redundancy before attaining the age of 60) is to be treated as having continued in pensionable employment up to that age.

Payment of benefits

E31

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

(2) A benefit that does not consist of a single payment shall normally be paid monthly; but–

(a) may, on the application of the person entitled thereto, be paid quarterly; or

(b) may be paid in such instalments and at such intervals as the Secretary of State may think appropriate.

(3) Where payment of any such sum is due in respect of a period which is less than the interval at which it is payable–

(a) the amount payable in respect of each complete month of the period shall be 1/12th of the annual rate of the sum; and

(b) the amount payable in respect of a period of less than 1 complete month shall be

$$A12×BC,$ where– A is the annual rate of the benefit, B is the number of days in respect of which the benefit is payable, and C is the total number of days in the month in which the days in B fall.$

(4) If the person entitled to payment of a benefit is a person under legal disability by reason of nonage, 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 assignation of or charge on, or agreement to assign or charge, any benefit under this Part shall be void.

(2) On the sequestration of the estate of a person entitled to any such benefit or on the bankruptcy of such a person, no part of the benefit shall pass to any trustee or other person acting on behalf of the creditors, except as provided in paragraph (3).

(3) Nothing in paragraph (2) shall affect the powers of the Court under section 32(2) and (4) of the Bankruptcy (Scotland) Act 1985[^f00034] or under section 310 of the Insolvency Act 1986[^f00035], as the case may be.

PART F — TRANSFER VALUES

Payment of transfer values

F1

(1) Subject to paragraphs (2) to (14), where a teacher has, after 31st December 1985, ceased to be in pensionable employment, or has, after 5th April 1988, entered excluded employment by virtue of an election made under regulation B6, the Secretary of State shall in respect of that teacher pay a transfer value, calculated in accordance with Part I of Schedule 11, to be used in accordance with paragraph 13 of Schedule 1A to the Pensions Act[^f00036] at the teacher’s option in one or more of the ways set out in sub-paragraph (2) of that paragraph.

(2) A transfer value is not to be paid unless the teacher ceased to be employed in pensionable employment, or entered excluded employment, before attaining the age of 60 years or, where paragraph (5) applies, the age of 59 years.

(3) A transfer value is not to be paid where a teacher has been in pensionable employment for less than 2 years unless–

(a) on ceasing to be employed in pensionable employment and taking up employment in which he participates in an approved superannuation scheme, personal pension scheme or self employed pension arrangement; or

(b) on entering excluded employment in which he participates in a personal pension scheme,

he has, within 12 months af⅔ ter taking up that employment or beginning so to participate, made an application such as is mentioned in paragraph (4) for payment of a transfer value.

(4) The teacher must before–

(a) attaining the age of 60 years; or

(b) where paragraph (5) applies, attaining the age of 59 years, or 6 months after the date he ceased to be employed in pensionable employment or entered excluded employment, whichever is later,

have made an application in writing to the Secretary of State for payment of a transfer value and not subsequently withdrawn it in accordance with paragraph (9).

(5) This paragraph applies where a teacher opts to have payment of his transfer value, or any portion of it, made to one or more insurance companies to purchase an appropriate policy.

(6) Where paragraph (5) applies, a transfer value is not to be paid unless the teacher has been in pensionable employment for at least 2 years.

(7) A transfer value is not to be paid in respect of a teacher to whom benefits under these Regulations have been paid, other than -

(a) a benefit consisting of a return of contributions in respect of part only of the teacher’s pensionable employment (whether or not repaid to the Secretary of State); or

(b) a benefit consisting of a return of contributions in respect of all of the teacher’s pensionable employment under regulation 17(2) or 45(1) of the 1977 Regulations where an amount equal to the sum received by him has subsequently been repaid to the Secretary of State.

(8) In the case of a teacher taking up employment in comparable British service, the time limit prescribed in paragraph (3) for making an application such as is mentioned in paragraph (4) shall not apply.

(9) An application for payment of a transfer value may be withdrawn by a teacher by giving notice in writing to the Secretary of State, but such a notice will be of no effect if prior to the date of receiving it the Secretary of State has entered into an agreement with a third party to use the whole or any part of the teacher’s transfer value in one of the ways set out in paragraph 13 of Schedule 1A to the Pensions Act.

(10) A teacher who withdraws an application in terms of paragraph (9) may make another.

(11) Subject to paragraph (12), the Secretary of State shall, on receipt of the teacher’s application under paragraph (4), pay a transfer value by whichever is the earlier of the following:–

(a) the date 12 months from the date on which the application is received by him; or

(b) the date on which the teacher attains the age of 60 years where–

(i) he ceased to be employed in pensionable employment or entered excluded employment on a date prior to his attaining the age of 59 years; and

(ii) he made his application for payment of a transfer value within 6 months of that date.

(12) Where proceedings before a court have been commenced against a teacher at any time before the expiry of the period of 12 months beginning with the date on which his pensionable employment terminates and it appears to the Secretary of State that the proceedings may lead to any retiring allowance or gratuity payable under these Regulations to the teacher being reduced or withheld under regulation E18 (forfeiture), the date by which the Secretary of State shall pay a transfer value shall be–

(a) the date before which he would be required to do so under paragraph (11); or

(b) the end of the period of 3 months after the conclusion of the court proceedings (including any proceedings on appeal),

whichever is the later.

(13) When the payment of a transfer value is made, the teacher’s accrued rights, within the meaning given in Schedule 11, to which it relates shall cease to be treated as such for all purposes of these Regulations.

(14) Where a body administering a superannuation scheme waives payment of a transfer value which would otherwise have been paid by the Secretary of State under this regulation, such a payment will be deemed to have been made for all purposes of these Regulations.

Payment of additional transfer values in respect of war service

F2

(1) Subject to paragraph (2), this regulation applies to a teacher–

(a) to whom regulation 68 (war service) of the 1977 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 public service pension 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 teacher 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 paragraphs (4), (5) and (7), if this regulation applies to a teacher an additional transfer value calculated in accordance with Part II of Schedule 11 shall be paid in respect of him to the scheme managers of the new scheme.

(4) The former teacher must–

(a) apply in writing to the Secretary of State, giving his date of birth, sex, the period of war service and any other particulars that are necessary to enable the Secretary of State to pay such an additional transfer value; and

(b) address the application in the first instance to the scheme managers of the new scheme.

(5) Where after 31st August 1974 a spouse’s or child’s pension becomes payable under the provisions of the new scheme in respect of a former teacher who, had he not died, could have applied for payment of a transfer value under this regulation, the person entitled to such a spouse’s or child’s pension may make a corresponding application.

(6) The period of reckonable service in respect of which the Secretary of State shall make the transfer value under this regulation shall be the period of war service multiplied by 46.5%.

(7) Where reciprocal arrangements between the Secretary of State and the managers of a public service pension scheme exist to waive payment of transfer values due and the said managers waive payment, the transfer value shall be deemed to have been paid for the purposes of this regulation; and the Secretary of State shall notify the said managers of the period of reckonable service calculated in accordance with paragraph (6) of this regulation.

(8) “Public service pension scheme” has the meaning assigned to it by regulation D5(2).

Receipt of transfer values

F3

(1) A teacher who has entered pensionable employment and has, in consequence of previous employment, accrued rights to benefit under–

(a) an approved superannuation scheme;

(b) a personal pension scheme; or

whether or not those rights are preserved in that scheme or have been transferred to and are held under one or more such schemes or are appropriately secured for the purposes of section 52C of the Pensions Act[^f00037] by one or more appropriate policies, may give written notice to the Secretary of State that he wishes him to accept a transfer value in respect of those accrued rights, or any part of them.

(2) Subject to paragraphs (3) to (5), the Secretary of State on receipt of the notice from the teacher may accept from–

(a) the trustees or managers of the approved superannuation scheme, personal pension scheme or self employed pension arrangement in which his accrued rights are preserved (hereinafter in the regulation referred to as “the previous scheme”); or

(b) the trustees or managers of the superannuation scheme or the insurance company to which a payment in respect of his accrued rights or any part thereof has been made,

a transfer value in respect of all, or part, of those accrued rights.

(3) Unless while the teacher was subject to the previous scheme he was employed in comparable British service, the written notice must have been given within 12 months after the day on which the teacher entered pensionable employment.

(4) A transfer value shall not be accepted in respect of a teacher who–

(a) is a re-employed teacher to whom regulation E15 (abatement) applies; or

(b) has become entitled to payment of benefits under a provision of a statutory scheme corresponding to regulation E5.

(5) Subject to paragraph (6), where notice is given and the transfer value is accepted by the Secretary of State–

(a) an additional period of reckonable service will be credited to the teacher in respect of the transfer value calculated in accordance with Part III of Schedule 11; and

(b) the period of service in respect of which the transfer value is made, as certified by the trustees or managers of the previous scheme, shall be taken into account in determining whether any benefit is payable to or in respect of the teacher under these Regulations.

(6) A transfer value shall not be accepted unless it exceeds the annual amount of the guaranteed minimum pension which the Secretary of State would have been liable to provide as a result of accepting it, multiplied by the factor appropriate to that person, as set out in column 2 of the following table opposite the person’s age, as at the date when the Secretary of State is requested to accept the transfer value, as set out in column 1–

Age	Appropriate factor
29 or under	8
30 to 39	9
40 to 49	10
50 or over	12

(7) For the purposes of this regulation, “employment” shall not be construed only as employment under a contract of service.

PART G — FINANCE

Teachers' superannuation account

G1

(1) The Secretary of State shall keep an account, in such form and prepared in such manner as the Treasury may approve, of all receipts and payments under these Regulations for every financial year.

(2) The account required by regulation 76 of the 1977 Regulations to be kept for the financial year beginning 1st April 1991 shall be treated as having been required by this regulation and for these purposes all receipts and payments under the 1977 Regulations and like receipts and payments under these Regulations, in respect of that financial year, shall be aggregated and treated as if they were receipts and payments under these Regulations.

Receipts, etc., to be credited

G2

(1) Employees' and employers' contributions received during the financial year shall 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 any additional contributions payable under regulation C8 as would have been payable under regulation C2(1) if pensionable employment had continued; and

(3) Employers' contributions comprise–

(a) the contributions payable under regulation G5; and

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

(4) There shall also be credited to the account–

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

(b) all transfer values under regulation F3 and additional transfer values under regulation D5 (war service) received during the financial year;

(c) all contributions equivalent premiums refunded, or recovered under section 47 of the Pensions Act[^f00038], 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 Schedule 12.

Payments to be debited

G3

There shall 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 11 of Schedule 9 (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 shall make an actuarial inquiry at the end of the financial year ending with 31st March 1996 and at the end of every fifth subsequent financial year.

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

(3) The report shall specify, for teachers entering pensionable employment on the first day of the next financial year, the percentage of the contributable salaries of those teachers to 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 shall 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 teachers who at the end of that year were or had been in pensionable employment;

(b) the employers' contributions in respect of such teachers 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 1 of Schedule 12.

(6) The scheme liabilities are the payments to be made under these Regulations after the end of the financial year in respect of teachers 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 shall specify a rate at which, during the relevant period, supplementary contributions should be paid by employers of teachers 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 shall 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 teacher in pensionable employment shall during every relevant period pay contributions of the required percentage of the teacher’s 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 shall 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 shall be deemed to be the employer of every person employed in or in connection with a school maintained by it; and

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

Payment by employers to Secretary of State

G6

(1) The employer of a teacher in pensionable employment shall pay to the Secretary of State, within 15 days after the end of each month–

(a) all amounts due from the teacher that are deductible from the teacher’s salary under regulation C14(1); and

(b) the contributions payable under regulation G5,

in respect of the teacher’s contributable salary for that month.

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

(a) all salaries shall be treated as being payable monthly in arrears; and

(b) any arrears payable by reason of a retrospective increase in contributable salary shall 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 15 days after the end of the month, interest shall be payable by the employer on the amount outstanding at 12 per cent per annum, compounded with monthly rests, from the 16th 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 teacher 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) the teacher does not elect under regulation C1(8) that his contributable salary is to 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[^f00039] 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 9.

(2) For the purposes of paragraph (1), 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.

(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 teacher who made an election under regulation 6A(1) of the 1977 Regulations, these Regulations have effect with the modifications set out in Part III of Schedule 9.

(2) In relation to a teacher who has been in pensionable employment with specified country service, these Regulations have effect with the modifications set out in Part IV of Schedule 9.

Records and information

H3

(1) The employer of a teacher in pensionable employment shall record for each financial year–

(a) the rate of the teacher’s salary;

(b) the amount of the teacher’s contributable salary;

(c) the value of any emoluments in kind treated as forming part of the salary of the teacher by virtue of regulation C1(1)(a)(i);

(d) the contributions deducted under regulation C14(1);

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

Payments in respect of deceased persons

H4

(1) This regulation applies where a teacher dies and the total of–

(a) any sums that were due to the teacher under these Regulations; and

(b) any sums payable under these Regulations to the teacher’s 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[^f00040] and applying in relation to the death.

(2) Where this regulation applies, the Secretary of State may, without requiring confirmation 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.

Extension of Time

H5

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

H6

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

Commutation of benefits

H7

(1) Subject to paragraph (2), where the aggregate of the retiring allowances (retirement pensions and actuarial equivalent as an annual pension of the retirement lump sum) and any benefits payable to a teacher under any additional voluntary contributions scheme to which section 591(2)(h) or section 592(1)(b) of the Taxes Act applies is an annual amount not exceeding the permitted maximum, the Secretary of State may discharge his liability in respect of–

(a) those retiring allowances; and

(b) any family benefits which might otherwise become payable on the teacher’s death under these Regulations if the annual amount of the family benefits do not exceed the permitted maximum,

by payment of a lump sum representing the capital value of the retiring allowances and family benefits.

(2) Paragraph (1) shall not apply unless the teacher became entitled to receive payment of the retiring allowances on or after attaining state pensionable age.

(3) Where a teacher has died and the aggregate of any family benefits, and like benefits provided under an additional voluntary contributions scheme, payable in respect of the teacher is an annual amount not exceeding the permitted maximum, the Secretary of State may discharge his liability in respect of the family benefits by the payment of a lump sum representing their capital value.

(4) The lump sum payable under paragraph (1) or (3) shall be determined by, or in accordance with tables prepared by, the Government Actuary.

(5) In this regulation the permitted maximum is £104 or such higher amount as may be prescribed from time to time by Regulations made under paragraph 15(4) of Schedule 16 to the Social Security Act 1973[^f00041] and section 39(1) of the Pensions Act.

(6) In this regulation “additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act.

Revocations, savings and transitional provisions

H8

(1) The Regulations specified in Part I of Schedule 13 are revoked.

(2) The revocations have effect subject to the savings in Part II of Schedule 13.

(3) The provisions of Part II of Schedule 13 do not effect the general operation of section 16 of the Interpretation Act 1978[^f00042] (general savings to be implied on a revocation).

(4) Part III of Schedule 13 has effect with respect to transitional matters in connection with the coming into force of these Regulations.

SCHEDULE 1 — GLOSSARY OF EXPRESSIONS

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