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The Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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18.—(1) This regulation applies while a credited teacher is in employment falling within regulation E14(1)(a) or (b) (“new employment”); but if he is concurrently both in employment falling within regulation E14(1)(a) and in other new employment it applies only in respect of the former.

(2) Where this regulation applies—

(a)if the amount of the person’s salary in the employment during a tax year equals or exceeds (B+C-D) no compensation under regulation 12 shall be paid in that tax year; and

(b)in any other case the compensation to which the person is entitled under regulation 12 in any tax year shall be reduced if necessary so as to secure that the compensation paid during that tax year does not exceed

where—

A, B, C and D are the same as in regulation E14(3);

T is the full annual rate of the person’s compensation under regulation 12 as increased under the 1971 Act; and

U is the total of—

(i)

the full annual rate of the person’s assumed retirement pension,

(ii)

the full annual rate of compensation payable under regulation 7, and

(iii)

the full annual rate of all compensation payable under regulation 12,

for the tax year in question as increased under the 1971 Act (or, if appropriate, in the case of the assumed retirement pension, as it would be increased under that Act).

(3) Regulation 8(3) and (4) shall apply to the payment of compensation under regulation 12 which has been reduced under paragraph (2) (taking the reference in regulation 8(3) to paragraph (2)(b) as a reference to paragraph (2)(b) and the reference in regulation 8(4) to paragraph (2) as a reference to paragraph (2)).

(4) For the purposes of paragraph (3)—

(a)regulation E14(3) is in every case to be construed as if the former employment were pensionable employment; and

(b)if the credited teacher has more than one entitlement to annual compensation payable under regulation 12, T comprises his total annual compensation payable under regulation 12 but each component is to be reduced under paragraph (3)(b) only in the proportion which it bears to that total.

(5) References in this regulation to regulation E14 are references to regulation E14 of the Superannuation Regulations.

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