The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007

Relevant service

39.  In regulation E27—

(a) in paragraph (1)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

(b) in paragraph (1)(c) for “regulation C3 or C5(1)” substitute “Schedule 4 or 5”,

(c) in paragraph (2)(a) for “paragraph (1)(a), (b) and (d)” substitute “paragraph (1)(a) and (b)”,

(d) in paragraph (2)(b) for “regulation C3” substitute “Schedule 4”,

(e) in paragraph (2)(c) omit “and”,

(f) in paragraph (2)(d)—

(i) for “transfer value offered in respect of him” substitute “transfer value (other than one mentioned in sub-paragraph (e)) offered in respect of her”, and

(ii) for “receipt of the transfer value.” substitute “receipt of the transfer value, and”,

(g) after paragraph (2)(d) insert—

“(e) where a transfer value has been accepted in respect of comparable British service—

(i) any period which consists of, or is attributable to, service after 5th April 1988, and

(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased’s widower.”,

(h) in paragraph (2A)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

(i) in paragraph (2A)(c) for “regulation C3 or C4” substitute “Schedule 4 or 5”,

(j) for paragraph (2A)(e) substitute—

“(e) where a transfer value has been accepted in respect of comparable British service—

(i) any period which consists of, or is attributable to, service after 5th April 1988, and

(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased’s surviving civil partner, and”,

(k) after paragraph (2A) insert—

“(2B) Where the deceased is survived by a surviving nominated partner, the deceased’s relevant service comprises, subject to paragraph (3)—

(a) any period of pensionable employment after 31st March 2007,

(b) any period beginning after 31st March 2007 in respect of which additional contributions have been paid under old regulation C6 or regulation C7,

(c) any period of reckonable service in respect of which family benefit contributions have been paid under Part IIB of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIB,

(d) where a transfer value has been accepted in respect of comparable British service, any period which consists of, or is attributable to, service which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to a person (other than the deceased’s surviving spouse or surviving civil partner) with whom at the date of his death the deceased was living as if they were husband and wife or as if they were civil partners, and

(e) where the deceased entered pensionable employment after 31st March 2007 and a transfer value (other than one mentioned in sub-paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.”,

(l) after paragraph (3) insert—

“(4) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.”.