The Teachers’ Superannuation (Miscellaneous Amendments) (No. 2) Regulations (Northern Ireland) 2006

EXPLANATORY NOTE

(This note is not part of the Order)

These Regulations amend the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1996 (“the 1996 Regulations”) and the Teachers’ Pensions Regulations 1998 (“the 1998 Regulations”).

Amendment of the 1996 Regulations

Regulation 2 amends regulation 11 to extend the circumstances under which an outward transfer value may be paid.

Amendment of the 1998 Regulations

Regulation 4 amends regulation C1 to provide that where a person has given up the right to receive part of his salary under “salary sacrifice arrangements” as defined, the amount given up counts as contributable salary. Under the power in Article 14(1) of the Superannuation (Northern Ireland) Order 1972 this provision, to the extent that it relates to a person who is a teacher for the purposes of Article 11(4) of that Order, has effect from 1st June 2006.

Regulation 5 amends regulation E4 to clarify that a person in respect of whom a direction has been given under regulation 9(1)(a) of the Teachers’ (Eligibility) Regulations (Northern Ireland) 1997 on the basis that the person is unsuitable to work with children can still be entitled to a pension under Case C (incapacity).

Regulation 6 amends regulation E13, which makes provision for a pension to cease to be payable if a person who was entitled to a pension on the basis of incapacity ceases to be incapacitated, to make explicit provision for a person whose entitlement to a pension took effect before 1st April 1998.

Regulation 7 amends regulation E19 so that where a pension is commuted in exceptional circumstances of serious ill health the whole pension, rather than so much of it as exceeds the person’s guaranteed minimum is commuted. Under the power in Article 14(1) of the Superannuation (Northern Ireland) Order 1972 this regulation has effect from 16th June 2006.

Regulation 8 amends Schedule 8 to provide that certain types of employment make up “qualifying periods” in circumstances where an inward transfer of past pension service rights could have been made but the person has decided not to transfer the past pension service rights. Under the power in Article 14(1) of the Superannuation (Northern Ireland) Order 1972 this provision has effect from 1st October 2005.