The Teachers' Pensions Regulations 1997

$$A×CB$ where A is the past period B is the contribution period, and C is— where the person is a full-time contributor, so much of B as had elapsed by the first day of the month following the date on which the revocation of that election has effect in accordance with regulation C4(11), and where the person is a part-time contributor, the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed by the date referred to in (a) above.$

7

• (1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraphs 10 to 12 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 3 if the lump sum had not been paid, and

• (b) a period of

$$ABC-3×D80$ years, where A is the retirement lump sum, B is the lump sum that would have been payable under paragraph 8 or 9(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.$

8

• (1) This paragraph applies where a person paying additional contributions in accordance with Method 1, as described in paragraph 1 of Schedule 5, elects to cease to pay such contributions in accordance with paragraph 4 of that Schedule.

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

$$A×CB$ where— A is the number of years (or part thereof) elected to be purchased, B is the period for which contributions were payable, and C is so much of B as had elapsed by the date on which the election has effect in accordance with paragraph 4(2) of Schedule 5.$

9

• (1) This paragraph applies where a person is continuing to pay contributions in accordance with Method 3 as described in paragraph 5 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 6 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.

10

• (1) This paragraph applies where a person who is, in accordance with paragraph 7 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(4) (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.$

11

• (1) This paragraph applies where a person is continuing to pay contributions in accordance with paragraph 8 of Schedule 5 and—

• (a) ceases to be in full-time employment before the end of the period for which the contributions were payable (“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 9(3) of Schedule 5.

• (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 pensionable employment, or

• (c) he dies within 3 months after the end of the pensionable employment without having made an election under paragraph 9(3) of Schedule 5.

• (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.

SCHEDULE 8 — PERIODS MAKING UP QUALIFYING PERIOD

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 transfer value which has been accepted by the Secretary of State.

5

A period of comparable British service.

6

A period of employment which is pensionable for the purposes of the Universities Superannuation Scheme.

SCHEDULE 9

Age	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.561	0.563	0.566	0.568	0.570	0.572	0.575	0.577	0.579	0.581	0.584	0.586
51	0.588	0.591	0.593	0.596	0.598	0.601	0.603	0.606	0.608	0.611	0.613	0.616
52	0.618	0.621	0.624	0.626	0.629	0.632	0.635	0.637	0.640	0.643	0.646	0.648
53	0.651	0.654	0.657	0.660	0.663	0.666	0.669	0.672	0.675	0.678	0.681	0.684
54	0.687	0.690	0.694	0.697	0.701	0.704	0.708	0.711	0.714	0.718	0.721	0.725
55	0.728	0.732	0.736	0.740	0.743	0.747	0.751	0.755	0.759	0.763	0.766	0.770
56	0.774	0.778	0.782	0.786	0.790	0.794	0.799	0.803	0.807	0.811	0.815	0.819
57	0.823	0.828	0.832	0.837	0.841	0.846	0.850	0.855	0.859	0.864	0.868	0.873
58	0.877	0.882	0.887	0.892	0.897	0.902	0.907	0.911	0.916	0.921	0.926	0.931
59	0.936	0.941	0.947	0.952	0.957	0.963	0.968	0.973	0.979	0.984	0.989	0.995
Age	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months
---	---	---	---	---	---	---	---	---	---	---	---	---
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.695	0.697	0.699	0.702	0.704	0.706	0.708	0.710	0.712	0.715	0.717	0.719
51	0.721	0.723	0.725	0.728	0.730	0.732	0.734	0.736	0.738	0.741	0.743	0.745
52	0.747	0.749	0.752	0.754	0.756	0.759	0.761	0.763	0.766	0.768	0.770	0.773
53	0.775	0.777	0.780	0.782	0.784	0.787	0.789	0.791	0.794	0.796	0.798	0.801
54	0.803	0.806	0.808	0.811	0.813	0.816	0.818	0.821	0.823	0.826	0.828	0.831
55	0.833	0.836	0.838	0.841	0.843	0.846	0.849	0.851	0.854	0.856	0.859	0.861
56	0.864	0.867	0.869	0.872	0.875	0.877	0.880	0.883	0.885	0.888	0.891	0.893
57	0.896	0.899	0.902	0.904	0.907	0.910	0.913	0.915	0.918	0.921	0.924	0.926
58	0.929	0.932	0.935	0.938	0.941	0.944	0.947	0.949	0.952	0.955	0.958	0.961
59	0.964	0.967	0.970	0.973	0.976	0.979	0.982	0.985	0.988	0.991	0.994	0.997
Age	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months
---	---	---	---	---	---	---	---	---	---	---	---	---
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.773	0.776	0.779	0.782	0.785	0.788	0.791	0.794	0.797	0.801	0.804	0.807
51	0.810	0.813	0.816	0.820	0.823	0.826	0.830	0.833	0.837	0.840	0.843	0.847
52	0.850	0.854	0.857	0.861	0.865	0.869	0.872	0.876	0.880	0.883	0.887	0.891
53	0.895	0.899	0.903	0.907	0.911	0.915	0.919	0.924	0.928	0.932	0.936	0.940
54	0.944	0.949	0.954	0.958	0.963	0.967	0.972	0.977	0.981	0.986	0.991	0.995
Age	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months	Complete months
---	---	---	---	---	---	---	---	---	---	---	---	---
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.833	0.835	0.838	0.840	0.843	0.845	0.848	0.851	0.853	0.856	0.858	0.861
51	0.863	0.866	0.869	0.872	0.874	0.877	0.880	0.882	0.885	0.888	0.890	0.893
52	0.896	0.898	0.901	0.904	0.907	0.910	0.912	0.915	0.918	0.921	0.924	0.926
53	0.929	0.932	0.935	0.938	0.941	0.944	0.946	0.949	0.952	0.955	0.958	0.961
54	0.964	0.967	0.970	0.973	0.976	0.979	0.982	0.985	0.988	0.991	0.994	0.997

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 1965⁶⁹;

• “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 B1 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(3) or (4),

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, in the case of a man, or column 3, in the case of a woman, of Table 1 below opposite his age at the date of modification for the purposes of the Modification Regulations.

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

• (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(3) or (4),

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 Table 2 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
		Men	Women
			From 6th January 1964 to 5th April 1975	From 6th January 1964 to 5th April 1975
			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 1948⁷⁰ (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 the part-time teacher 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 E33(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 C13 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	Woman
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

but excluding any period of such employment in respect of which—

• (a) a payment in lieu of contributions has been made, or

• (b) any retirement benefits are payable under regulation E4.

• (2) If on attaining state pensionable age he is still in pensionable employment payment is to be deferred until he ceases to be in pensionable employment, or in employment which would be pensionable employment if he had not attained the age of 70.

• (3) Regulation E33(2) (application for payment) applies in relation to a sum payable under this paragraph.

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 E32(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 E32(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 C4 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 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 14 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(3) or(4) (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 E20 or supplementary death grant under regulation E21 that may become payable in respect of the person—

• (a) the average salary mentioned in regulations E20(2) and E21(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 E20(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 E21(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 E26(7) 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 1979⁷¹ (“the 1979 Regulations”).

21

For the purposes of regulation C4(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 8 has effect as if the person’s policy scheme service had been pensionable employment beginning after 5th April 1988.

23

Only 9/10ths of the person’s policy scheme service is effective reckonable service.

24

• (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 the person’s 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.$

25

• (1) For the purposes of paragraph 2 (National Insurance modifications), the person’s policy scheme service is to be treated as service after the end of June 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

26

• (1) In the case of a person with admitted service who has not been in pensionable employment, regulation C12(1) (entitlement to repayment 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 27(1).

• (2) In the case of any person with admitted service, regulation C13 (calculation of contributions to be repaid) has effect as if the amounts specified in regulation C13(3) included the contributions paid by him in respect of that service.

27

• (1) Subject to sub-paragraphs (2) to (5) and paragraph 29, 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.

28

• (1) The rate of the annual pension is

$$(A80×B)+C5,$ where— A is the average annual rate of the person’s 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) and— 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.$

29

Regulations E18 (deferment etc. of benefits), E33 (payment of benefits) and E35 (benefits not assignable) apply in relation to admitted service benefits as they apply in relation to retirement benefits.

PART V — SPECIFIED COUNTRY SERVICE

30

Regulations E4 (entitlement to payment of retirement benefits), E6 (amount of retirement lump sum), E13(3) (pension becoming payable again after cessation on pensioner 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.

31

Subject to paragraph 32—

• (a) for the purpose of calculating retirement benefits, and grants under regulations E17, E20 and E21, and

• (b) for the purposes of regulation E32(2) (restriction of effective reckonable service to 45 years, etc.),

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

32

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 — PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION SCHEME

33

In this Part—

• (a) “the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995⁷²; and

• (b) the expressions “member” and “scheme” shall be construed in accordance with the 1995 Regulations.

34

This Part applies to a person who—

• (a) immediately before he was in pensionable employment (within the meaning of these Regulations) was in pensionable employment within the meaning of the 1995 Regulations; and

• (b) who ceased to be in pensionable employment within the meaning of the 1995 Regulations and became employed in pensionable employment within the meaning of these Regulations by virtue of a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 1981⁷³.

35

Where a transfer value has been accepted in respect of a person to whom this Part applies pursuant to a written request made by that person within 12 months of the date of the transfer referred to in paragraph 34 he is entitled to count as reckonable service the period which, at the time of that transfer, he was entitled to count as pensionable service for the purposes of the 1995 Regulations.

36

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

• (a) chose, while he was a member of the scheme to increase his right to benefits under the scheme by buying additional service under regulation Q1 of the 1995 Regulations by making regular additional contributions; and

• (b) at the time of the relevant transfer referred to in paragraph 34 had not completed the payment of the additional contributions

he may complete the payment of such contributions as if Part Q of the 1995 Regulations applied to him and (if he does so) shall accordingly be entitled to count as reckonable service the additional service which would have been bought under Part Q of the 1995 Regulations by the payment of such contributions.

• (2) For the purposes of regulations C13, C18 and H6 the contributions referred to in this paragraph shall be treated as having been paid under regulation C4.

• (3) For the purposes of any provision in these Regulations which imposes a maximum on the contributions which a person can make, the contributions referred to in this paragraph shall be treated as paid under Part C.

37

Where a person to whom this Part applies—

• (a) was, immediately before the relevant transfer referred to in paragraph 34, a person to whom regulation R2 of the 1995 Regulations or regulation 54 of the National Health Service (Superannuation) Regulations 1980⁷⁴ (special provision for certain nurses, physiotherapists, midwives and health visitors) or regulation R3 of the 1995 Regulations or regulation 55 of the National Health Service (Superannuation) Regulations 1980 (special provision for certain mental health officers) applied, and

• (b) has continued to be such a person after the said transfer save only that his employer was not an employing authority within the meaning of the 1995 Regulations,

regulation E4 shall apply in relation to that person as if the references to the age of 60 were references to the age of 55.

38

• (1) Where a transfer value has not been accepted in relation to a person to whom this Part applies, the period during which the person was in pensionable employment within the meaning of the 1995 Regulations is comprised in a qualifying period for the purposes of Regulation E3.

• (2) Sub-paragraph (1) above shall not be taken as precluding such a period from falling within paragraph 4 of Schedule 8 in a case where a transfer value has been accepted.

SCHEDULE 11 — ALLOCATION OF PART OF RETIREMENT PENSION

PART 1 — 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 actuarial reduction required by regulation E5(5) and 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.

• (3) The part allocated must not be such as to cause the retirement pension payable to be less than the guaranteed minimum in relation to employment up to 6th April 1997.

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(5) (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) if paragraph (3) of regulation E5 applies, the amount or estimated amount of the retirement pension to which he would be entitled if that paragraph did not apply,

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

• (d) 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 the person 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 disregarding any actuarial reduction required by regulation E5(3) 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 1971⁷⁵, 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 section 97 of the 1993 Act 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 pension 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 pension 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 his service before 1st September 1988.$

4

Where—

• (a) a transfer value is payable to the scheme managers of an approved pension 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 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 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 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 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 — INWARD TRANSFERS

8

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.

9

• (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 pension scheme which is not a club scheme and the person has entered pensionable employment after 31st December 1985,

he is entitled, unless paragraph 10 applies, 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 an actuarial 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 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.

10

• (1) This paragraph applies where—

• (a) the condition specified in paragraph 9(1)(b) applies,

• (b) the person has made an election under regulation B6 (resumption of pensionable status),

• (c) the previous election under regulation B6 of the 1988 Regulations (election not to be pensionable) was made before 30 June 1994,

• (d) the person has been in excluded employment between the date of the election under regulation B6 of the 1988 Regulations and the date of the election under regulation B6 of these Regulations,

• (e) a transfer value was paid under regulation F1 of the 1988 Regulations or under Schedule 1A to the Social Security Pensions Act 1975⁷⁶ or chapter IV of Part IV of the 1993 Act in respect of the person in consequence of him ceasing to be in pensionable employment by virtue of the election under regulation B6 of the 1988 Regulations,

• (f) the person is an individual as is mentioned in section 172(1) of the 1995 Act, and

• (g) the Secretary of State accepts a transfer value under regulation F4 of the amount specified in sub-paragraph (3).

• (2) In this paragraph “the period of original pensionable employment” means the period during which the person was in pensionable employment before he made his election under regulation B6 of the 1988 Regulations.

• (3) The amount referred to in sub-paragraph (1)(g) is

$$A+B$ where— A is the transfer value which, calculated on the basis specified in paragraph 9(2), would enable the person to count the period of excluded employment as reckonable service as if it had been pensionable employment; and B is the greater of— the transfer value paid by the Secretary of State in respect of the person in consequence of his ceasing to be in pensionable employment by virtue of his election under regulation B6 of the 1988 Regulations together with— in a case where the transfer value was paid to the Secretary of State pursuant to regulation F4 within four weeks of the request under regulation F4(3) an amount, determined actuarially, which represents the income which would have been received had such sum been invested during the period starting at the end of the month in which the transfer value was paid under regulation F1 of the 1988 Regulations and ending at the end of the month in which the request under regulation F4(3) was made; and in any other case the amount referred to in paragraph (i) above together with a further amount, determined actuarially, which represents the income which would have been received compounded with monthly rests, had such sum been invested during the period starting at the end of the month in which the request under regulation F4(3) was made and ending at the end of the month in which the transfer value was paid to the Secretary of State; and the amount which would be paid as a transfer value by the Secretary of State in respect of the person if at the date on which he made the election under regulation B6— he was in pensionable employment and made an election under regulation B5 (election not to be pensionable); and he had been in pensionable employment for a period equal to the period of original pensionable employment.$

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

• (a) the reckonable service arising from the period of original pensionable employment; and

• (b) such service arising from the period of excluded employment as if it had been pensionable employment.

11

If—

• (a) the previous scheme is an approved pension 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' PENSION ACCOUNT

FORM OF ACCOUNT

SCHEDULE 14 — REVOCATIONS

• The Teachers' Superannuation (Consolidation) Regulations 1988 (S.I. 1988/1652)

• The Teachers' Superannuation (Amendment) Regulations 1989 (S.I. 1989/378)

• The Teachers' Superannuation (Amendment) (No. 2) Regulations 1989 (S.I. 1989/811)

• The Teachers' Superannuation (Amendment) Regulations 1993 (S.I. 1993/114)

• The Teachers' Superannuation (Amendment) Regulations 1994 (S.I. 1994/1058)

• The Teachers' Superannuation (Amendment) (No. 2) Regulations 1994 (S.I. 1994/2774)

• The Teachers' Superannuation (Amendment) (No. 3) Regulations 1994 (S.I. 1994/2876)

• The Teachers' Superannuation (Amendment) Regulations 1995 (S.I. 1995/2004)

• The Teachers' Superannuation (Amendment) Regulations 1996 (S.I. 1996/2269)

• The Teachers' Superannuation (Amendment) Regulations 1997 (S.I. 1997/312)

SCHEDULE 15 — SAVINGS AND TRANSITIONAL PROVISIONS

PART I— — GENERAL PROVISIONS

1

In this Schedule—

• “the revoked instruments” means the statutory instruments revoked by these Regulations; and

• “the commencement date” means 3rd February 1998.

2

• (1) The substitution of these Regulations for the revoked instruments does not affect the continuity of the law.

• (2) Anything done or having effect as if done under or for the purposes of a provision of the revoked instruments has effect, if it could have been done under or for the purposes of the corresponding provision of these Regulations, as if done under or for the purposes of that corresponding provision.

• (3) Any reference, whether express or implied, in these Regulations or any other instrument or document to a provision of these regulations shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the revoked instruments has effect, a reference to that corresponding provision.

• (4) Any reference, whether express or implied, in any instrument or document to a provision of the revoked instruments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of these Regulations.

• (5) Any document made, served or issued on or after the commencement date which contains a reference to any of the revoked instruments shall 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.

• (6) Where any provision of the revoked instruments (“the replacement provision”) re-enacted, with or without modification, a previous provision revoked by the revoked instruments (“the previous provision”), then, so far as is necessary to prevent the continuity of the law from being affected, any reference in these Regulations to the replacement provision shall, so far as the context permits, be construed as including a reference to that previous provision.

3

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.

4

• (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.

PART II — SPECIFIC PROVISIONS RELATING TO PART G

5

In this Part—

• (a) references to a numbered regulation prefixed by the word “old” are references to a regulation in Part G of the 1988 Regulations before the substitution effected by the Teachers' Superannuation (Amendment) Regulations 1997⁷⁷ (“the 1997 amendment regulations”) and references to the old Part II of Schedule 13 are references to Part II of Schedule 13 to the 1988 Regulations before the substitution effected by the 1997 amendment regulations;

• (b) references to a numbered regulation prefixed by the word “substituted” are references to a regulation in Part G of the 1988 Regulations as substituted by the 1997 amendment regulations.

6

The revocation of the 1988 Regulations shall not affect the obligation of the Secretary of State—

• (a) to prepare accounts under the provisions of old regulation G1 in the form set out in the old Part II of Schedule 13 for the financial years starting before 1st April 1996 (which obligations continue to have effect by virtue of substituted regulation G1(2));

• (b) to prepare accounts under the provisions of substituted regulation G3(1) for the financial year ending with 31st March 1997; or

• (c) to prepare shadow accounts in accordance with substituted regulation G3(2) for each financial year beginning in the period from 1st April 1991 to 1st April 1995;

7

The revocation of the 1988 Regulations shall not affect—

• (a) the obligation of the Government Actuary to make an actuarial inquiry in accordance with old regulation G4 at the end of the financial year ending with 31st March 1996 and to make an alternative actuarial inquiry in accordance with substituted regulation G7;

• (b) the obligation of the Government Actuary to report on those inquiries to the Secretary of State; or

• (c) the obligation of the Secretary of State to lay such reports before Parliament.

8

The revocation of the 1988 Regulations shall not affect the obligation to credit to the shadow account as to 1st April 1991 the initial credit in accordance with substituted regulation G5(1) and the amount referred to in regulation G5(2).

9

• (1) In this paragraph—

• (a) references to the 1996 report are references to the report on the actuarial inquiry under old regulation G4 at the end of the financial year ending with 31st March 1996; and

• (b) “relevant period” has the same meaning as in old regulation G4.

• (2) For the purposes of regulation G5—

• (a) the required percentage for any period before the beginning of the relevant period starting on 1st April next following the 1996 report shall be 7.2%; and

• (b) the required percentage for the relevant period starting on 1st April next following the 1996 report shall be determined in accordance with substituted regulation G7(10).

PART III — OTHER SPECIFIC PROVISIONS

10

• (1) The revocation of regulation C1 of the 1988 Regulations shall not affect an election made under paragraph (6) of that regulation and such election continues to have effect in accordance with paragraphs (7) to (11) of that regulation.

• (2) Regulation C3(3) shall not apply in relation to such an election (whether or not it would otherwise apply apart from this sub-paragraph).

11

The revocation of regulation D3 of the 1988 Regulations shall not affect the entitlement of a person who, before 1 May 1994, paid additional contributions for a past period in accordance with Part IV of Schedule 4 to the 1988 Regulations to count the past period as reckonable service.

12

• (1) The revocation by these Regulations of the 1988 Regulations does not extend to regulations D5 and D6 and Schedule 8 so far as they are required for the purposes of claims made after the commencement date in the circumstances specified in those regulations.

• (2) Where however a period related to war service counted as reckonable service by virtue of regulation 4(1)(d) or regulations 7 and 72(1)(a) of the 1976 Regulations, regulations D5 and D6 of the 1988 Regulations do not apply.

13

The revocation of regulation E4(3) and (4) of the 1988 Regulations shall not affect the qualification for retirement benefits of any person who, before the commencement date, qualified for retirement benefits by virtue of the said regulation E4(3) or (4).

14

Without prejudice to the provisions of paragraph 3, in relation to a provision to or for the benefit of a child of a person who—

• (a) died, or

• (b) was employed in pensionable employment but ceased to be so employed,

before 1 May 1994, regulation E22(6) (which gives the meaning of the expression “child”) shall have effect as if in sub-paragraph (b) the words “and he has been receiving such education or attending such a course of training or both continuously since having attained that age without a break at any one time of longer than a year” were omitted.

15

• (1) The revocation of regulation E29(2)(c) of the 1988 Regulations shall not prevent any period referred to in regulation E29(2)(c) which had elapsed before the commencement date from comprising average salary service.

• (2) The revocation of regulation E29(3) of the 1988 Regulations shall not affect the validity of any election made under that paragraph before the commencement date.

16

• (1) Regulation E29 of the 1988 Regulations shall continue to apply for the purposes of the calculation of the average salary of a person who became entitled to payment of retirement benefits before the commencement date (whether or not he subsequently becomes entitled to such benefits by virtue of regulation E15 after that date) and accordingly regulation E31 shall not apply in relation to such a person.

• (2) Where a person who becomes entitled to payment of retirement benefits after the commencement date received an increase in salary such as is referred to in regulation E29(9) or (10) of the 1988 Regulations which took effect before the commencement date—

• (a) regulation E29(9) to (11) and (12) or (13) of the 1988 Regulations shall continue to apply for the purposes of determining the person’s average salary, and

• (b) accordingly regulation E31(11) shall not apply where the material date within the meaning of regulation E31(13) fell before the commencement date.

17

The revocation by these Regulations of the 1988 Regulations does not extend to regulations F2 and F3(4) and Part II of Schedule 12 so far as they are required for the purposes of providing for the payment of an additional transfer value in the circumstances specified in those regulations.

18

• (1) Where a person made an election under regulation C3(2) of the 1988 Regulations before the commencement date—

• (a) Table 1 in paragraph 3 of Schedule 4 to the 1988 Regulations or, as the case may be, Table 3 in paragraph 9 of that Schedule shall continue to apply for the purpose of the calculation of additional contributions payable by that person (and accordingly neither Table 1 in paragraph 3 of Schedule 4 to these Regulations nor Table 3 in paragraph 13 of that Schedule shall apply);

• (b) Table 2 in paragraph 5 of Schedule 4 to the 1988 Regulations shall continue to apply in relation to a person who has made an election under paragraph 5 of Schedule 4 to the 1988 Regulations or paragraph 8 of Schedule 4 to these Regulations and accordingly Table 2 in paragraph 8 of Schedule 4 to these Regulations shall not apply; and

• (c) Table 3 in paragraph 9 of Schedule 4 to the 1988 Regulations shall continue to apply for the purposes of determining an amount payable where an election is made under paragraph 5(5B)(a) of Schedule 4 to the 1988 Regulations⁷⁸ (and accordingly Table 3 in paragraph 13 of these Regulations shall not apply).

• (2) Table 1 in paragraph 3 of Schedule 4 to the 1988 Regulations shall continue to apply in accordance with sub-paragraph (1)(a) irrespective of whether the person elects (after the commencement date) to vary the contribution period under paragraph 4 or 5 of Schedule 4 to these Regulations.

SCHEDULE 16 — AMENDMENTS TO, AND MODIFICATIONS OF, THE TEACHERS' SUPERANNUATION (CONSOLIDATION) REGULATIONS 1988

PART I— — AMENDMENTS TO REGULATION E29

1

After paragraph (1) there shall be inserted the following paragraph—

(1A) In determining, for the purposes of paragraph (1), what are the best consecutive 365 days of the material part of the person’s average salary service, days on which the person is not in pensionable employment are disregarded.

2

For paragraph (2)(a) there shall be substituted—

(a) any period spent by the person in pensionable employment

3

After paragraph (5) there shall be inserted the following paragraphs—

(5A) In determining the material part of a person’s average salary service periods when the person was not in pensionable employment shall be disregarded and accordingly the period of 3 years referred to in paragraph (5) may be discontinuous. (5B) For the purposes of paragraphs (1A), (2)(a) and (5A) a person who is employed under a contract whereby that person is available for work but only undertakes (and accordingly is only paid for) work when, and for periods, requested by the employer is not treated as being in pensionable employment during periods when he is not undertaking work (whether or not such a person would be so treated apart from this paragraph).

PART II— — OTHER MODIFICATIONS

4

Where an election under regulation C2(1) of these Regulations has been made, regulation C8A shall have effect as if—

• (a) the additional contribution included, as well as the amount referred to in paragraph (3), an amount equivalent to any contributions which would have been paid under regulation C3(3) of these Regulations for so much of the period as falls within the financial year in question taking the reference in that regulation to the person’s contributable salary as a reference to the notional salary disregarding the election under regulation C2(1) of these Regulations; and

• (b) in determining, for the purposes of paragraph (4) the salary that would have been payable if pensionable employment has not ceased and the person had continued to be employed in the same post and on the same terms, the election under regulation C2(1) of these Regulations shall be taken into account.

5

Regulation E7(1) shall have effect as if—

• (a) the reference to regulation C1(6) included a reference to regulation C2(1) of these Regulations; and

• (b) the reference to the notional rate included a reference to the rate specified in regulation C2(4) of these Regulations.

Signed

Kim Howells — Minister of State, — Department for Education and Employment — 11th December 1997

We consent

Graham Allen — Jim Dowd — Two of the Lords Commissioners of Her Majesty’s Treasury — 15th December 1997

Explanatory note

(This note is not part of the Regulations)

These Regulations consolidate with amendments the provisions of the Teachers' Superannuation (Consolidation) Regulations 1988 as amended. The Regulations come into force on 3rd February 1998 but certain provisions have effect from 1st September 1997.

The main changes are as follows:

• failure to pay contributions under the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 is a ground for withdrawing “accepted school” status from an independent school (regulation B3(7)(c)(ii);

• regulation C2 contains new provisions whereby a person aged 50 or over, whether in full-time or part-time employment, whose salary is reduced or who takes up employment with a new employer at a reduced salary may, if the person satisfies certain conditions, elect to pay contributions at the old rate of salary uprated by the retail prices index. Where such an election is made regulation C3 provides that the person must pay employers' contributions on the difference between the old rate of salary and the new unless the employer or former employer elects to pay such contributions; this provision has effect from 1st September 1997;

• the provision formerly in C3(14) of the 1988 Regulations whereby an election to pay additional contributions is treated as not having been made if a declaration as to health is not made in good faith is not re-enacted. New provision is made in Schedule 4, paragraph 8(5) so that the special provisions which would otherwise apply where a person is incapacitated do not apply if the declaration as to health is not made in good faith;

• the provisions formerly in regulation C6 of the 1988 regulations whereby a past period in respect of which additional contributions can be paid is reduced if the person becomes entitled to count war service as reckonable service apply also to a case where a person is entitled to count additional reckonable service by virtue of the acceptance of a transfer value (regulation C7);

• regulation C10 (which re-enacts with modifications provisions formerly in regulation C8A of the 1988 Regulations) and which provides for a person who is called into service in a reserve force to be able to pay additional contributions at the rate of 6% of notional salary for a current period applies to persons who are called up under a call-out notice, or call out order or recall order under the Reserve Forces Act 1996.

• regulations E4(2),(3), and (5) of the 1988 Regulations are not re-enacted. Regulation E4(2) and (3) (Cases B and C) provided for entitlement to retirement benefits for persons in certain types of employment described in Schedule 9 to the 1988 Regulations. Regulation E4(5) (Case D) provided for entitlement to retirement benefits for persons who had reached 70 and were in employment;

• in regulation E6 the formula for calculating the retirement lump sum is changed so that service before 1st October 1956 is treated in the same way as service undertaken on or after that date;

• provision is made for the extension of the provisions for deferment, suspension or reduction of benefit where a person is convicted of offences of certain types in connection with pensionable employment to cases when a person has been convicted of such offences in connection with excluded employment (Regulation E18);

• provision is made that nominations of persons to receive death grants or supplementary death grants must be in writing (regulations E20(8) and E21(7));

• regulation E23 (which re-enacts with modifications regulation E22 of the 1988 Regulations) and which makes provision for the nomination of beneficiaries provides that a parent or brother or sister of the appointor must be either widowed or never have been married;

• regulations E24 and E26 provide that a short-term and long-term pension may only be paid to a nominated beneficiary if the beneficiary was wholly or mainly dependent on the deceased at the date of death;