The Teachers’ Superannuation (Amendment) Regulations (Northern Ireland) 2014

Amendment of Superannuation Regulations

12.  After regulation E15 there shall be inserted the following regulation–

“E15A Retirement benefits on cessation of further employment where regulation E15 does not apply”

“(1) This regulation applies to a person, other than a person to whom regulation E15 applies, who—

(a) was entitled to be paid a teacher’s pension,

(b) has, after becoming entitled to a teacher’s pension, re-entered pensionable employment (“the further employment”), and

(c) ceases to be in the further employment.

(2) Such a person becomes entitled to payment of retirement benefits in accordance with paragraphs (3) to (7) by reference to his reckonable service in the further employment.

(3) Where regulation E4(2) or (6) applies, subject to paragraph (7), a person’s entitlement to retirement benefits takes effect–

(a) where, at the time of the application for benefits under regulation E33 the person was in pensionable or excluded employment, as from the day after the end of the employment, and

(b) in any other case on a date determined by the person making the application for benefits under regulation E33 being a date no earlier than 6 weeks after the date of such application.

(4) Where regulation E4(4) or E4(5) applies, subject to paragraph (7), a person’s entitlement to retirement benefits takes effect in accordance with regulation E4(10).

(5) Where regulation E4(7) applies, subject to paragraph (7), a person’s entitlement to retirement benefits takes effect in accordance with regulation E4(11).

(6) Where regulation E4(7AC) applies, subject to paragraph (7), a person’s entitlement to retirement benefits takes effect in accordance with regulation E4(11A).

(7) Where a person ceases to be in further employment such as is mentioned in paragraph (1)(b) (“the earlier further employment”) and he subsequently enters further employment without making an application for benefits under regulation E33 in respect of the earlier further employment, he cannot make such an application during any period of subsequent further employment.”.