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

Amendment of Superannuation Regulations

5.  For regulation B4 substitute—

“B4    Election for employment not to be pensionable

(1) A person may make an election under this regulation in respect of a particular pensionable employment by giving written notice to the Department.

(2) An election has effect from the first day of the month after the month in which the notice is given.

(3) But—

(a) if the notice is given within 3 months after the start of employment in a capacity mentioned in Schedule 2, the election has effect from the first day of that employment; and

(b) if the notice is given within 3 months after the date on which arrangements made by the employer under section 3(2) (automatic enrolment) or section 5(2) (automatic re-enrolment) of the Pensions (No.2) Act (Northern Ireland) 2008 have effect in respect of that employment, the election has effect from that date.

(4) An election ceases to have effect from the earlier of—

(a) the date on which an election under regulation B5 (election to rejoin pensionable service) has effect; and

(b) the date on which arrangements made by the employer under section 3(2) (automatic enrolment) or section 5(2) (automatic re-enrolment) of the Pensions (No.2) Act (Northern Ireland) 2008 have effect in respect of the employment.”.