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The Teachers' Superannuation (Miscellaneous Provisions) Regulations 1988

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Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Teachers' Superannuation Regulations 1976 (“the principal Regulations”) and also make provision in connection with the revaluation of guaranteed minima.

Regulation 24 of the principal Regulations allows a teacher to purchase as reckonable service a past period during which he was not employed in such service. The minimum period that may be purchased is now to be one of 30 days, unless the purchase is made at retirement by paying a lump sum (regulation 2).

Regulation 30 of the principal Regulations allows a teacher whose employment in reckonable service is discontinued to purchase a subsequent period. For that purpose only, employment in reckonable service is now not discontinued during absence in consequence of a trade dispute (regulation 3). Late elections to purchase may now be accepted (regulations 3, 4).

Regulation 5 adds to the categories of employment that constitute reckonable service. Subsection (7) of section 35 of the Social Security Pensions Act 1975 (which provides in subsection (2) for the revaluation of an earner’s guaranteed minimum) authorises superannuation schemes to make certain alternative provision where service is terminated before pensionable age. By virtue of the Occupational Pension Schemes (Revaluation) Regulations 1985, provision may be made under subsection (7) for the case of persons whose requisite benefits are appropriately secured (on electing to have the cash equivalent of accrued benefits applied to the purchase of an annuity) notwithstanding that no such provision is made for any other case.

Regulation 6 makes such provision for the case mentioned.

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