The Teachers' Pensions Regulations 1997

Regulation A2(1)

SCHEDULE 1 GLOSSARY OF EXPRESSIONS

Expression	Meaning
“Act”	Any reference to an Act of a specified year (other than the 1991 Act, the 1993 Act, the 1995 Act or the 1996 Act or references in paragraphs 11 or 12 of Schedule 2) is a reference to an Act relating to the superannuation of teachers enacted in that year.
“The 1991 Act”	The School Teachers' Pay and Conditions Act 1991(1).
“The 1993 Act”	The Pension Schemes Act 1993(2).
“The 1995 Act”	The Pensions Act 1995(3).
“The 1996 Act”	The Education Act 1996(4).
“The Taxes Act”	The Income and Corporation Taxes Act 1988(5).
“The Modification Regulations”	The National Insurance (Modification of Teachers Pensions) Regulations 1948(6).
“The 1966 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1966(7).
“The 1967 Regulations”	The Teachers' Superannuation Regulations 1967(8).
“The 1970 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1970(9).
“The 1976 Regulations”	The Teachers' Superannuation Regulations 1976(10).
“The 1988 Regulations”	The Teachers' Superannuation (Consolidation) Regulations 1988(11).
“Accepted school”	Construe in accordance with regulation B3.
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Actuarial reduction”	In relation to a retirement pension or retirement lump sum, the process of multiplying a retirement pension or retirement lump sum by the appropriate factor as required by regulation E5(3) or E6(3).
“Additional contributions”, “additional period”	In relation to family benefits, the expressions are to be construed in accordance with paragraph 1(3) of Schedule 6.
“Admitted service”	Service to which, immediately before 1st May 1975, Part VIII of the 1967 Regulations applied.
“Appropriate factor”	The percentage being— (a) in relation to a retirement pension and to the retirement benefits referred to in regulations E21 and E25, the factor set out in Table 1 in Schedule 9 or, in the case of a person referred to in paragraph 37 in Part VI of Schedule 10 (certain nurses, physiotherapists, midwives, health visitors and mental health officers), set out in Table 3 in Schedule 9, and (b) in relation to a retirement lump sum, the factor set out in Table 2 in Schedule 9 or, in the case of a person referred to in paragraph 37 in Part VI of Schedule 10 (certain nurses, physiotherapists, midwives, health visitors and mental health officers), set out in Table 4 in Schedule 9, corresponding to the age of that person in complete years and months when he became entitled to payment of a retirement pension and retirement lump sum.
“Approved pension scheme”	An occupational pension scheme which— (a) is approved under Chapter I of Part XIV of the Taxes Act and does not fall within section 591(2)(h) of that Act, or (b) immediately before 1st November 1988 was an approved superannuation scheme for the purposes of Part IV of the 1976 Regulations, or (c) is a relevant statutory scheme defined by section 611A of the Taxes Act(12).
“Average salary”	Construe in accordance with regulation E31.
“Cash equivalent”, “part cash equivalent”	The first expression means a cash equivalent mentioned in section 94(1) of the 1993 Act; the second expression means the cash equivalent of any part of the benefits mentioned in that subsection which is prescribed under section 98(1) of that Act (continuation in employment after termination of pensionable service).
“Child”	Construe in accordance with regulation E22 (as read with paragraph 14 of Schedule 15).
“Club scheme”	An approved superannuation scheme which— (a) is a contracted-out scheme or is a scheme established and maintained in the Channel Islands which is not a contracted-out scheme, (b) is a final salary scheme, (c) is a scheme which is open to new participants (“open scheme”) or, if not a scheme so open (“closed scheme”), is a scheme whose trustees or managers also provide an open scheme which is a scheme for new employees of the same employer and of the same grade or level of post as participants of the closed scheme, and (d) is a scheme whose trustees or managers have undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between the trustees or managers of such a scheme.
“Comparable British service”	Service which is or was at any time pensionable under a superannuation scheme for teachers in public employment in any part of the British Islands outside England and Wales.
“Contracted-out employment”, “contracted-out scheme”	Construe in accordance with sections 8(1) and 7(3) respectively of the 1993 Act.
“Contributable salary”	Construe in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 55(2) of the 1993 Act.
“Contributions refund period”	A period in respect of which contributions have been or are to be paid and— (a) have not been, or fallen to be treated as having been, returned, or (b) have been returned but have since been repaid.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“Effective reckonable service”	Construe in accordance with regulation E32.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a person entitled to payment of retirement benefits is to be construed as including a reference to a person who has not applied for payment of them.
“Equivalent pension benefits”	The meaning given by section 57(1) of the National Insurance Act 1965(13).
“Excluded employment”	Employment which would be pensionable employment but for the fact that a person— (a) Has made an election under regulation B5, or (b) being in part-time employment has not made an election under regulation B1(4).
“Family benefits”	Benefits payable under regulations E22 to E30.
“Family benefit service”	Construe in accordance with regulation E28.
“Final salary scheme”	A scheme which provides for the calculation of retirement benefits based on— (a) a person’s remuneration for any one of the 5 years preceding his retirement date, or (b) the annual average of a person’s aggregate remuneration for any period of 3 or more consecutive years ending not earlier than 10 years before his retirement date.
“Full-time”	Employment is “full-time” if the contract so describes it (whether expressly or otherwise) and entitles the employee to remuneration at an annual, termly or monthly rate.
“Further education”	The meaning given in section 2(3) of the 1996 Act.
“Grant-maintained special school”	The meaning given in section 337(4) or 346(3) of the 1996 Act.
“Guaranteed minimum”	A guaranteed minimum under section 14 of the 1993 Act.
“Guaranteed minimum pension”	The meaning given in section 8(2) of the 1993 Act.
“Higher education”	The meaning given in section 120(1) of the Education Reform Act 1988(14).
“Incapacitated”	A person is incapacitated— (a) in the case of a teacher, an organiser or a supervisor, while he is unfit by reason of illness or injury and despite appropriate medical treatment to serve as such and is likely permanently to be so, (b) in any other case, while he is incapable by reason of infirmity of body or mind of earning his livelihood and is not maintained out of money provided by Parliament or raised by rates, or council tax levied by local authorities.
“Independent school”	The meaning given in section 463 of the 1996 Act.
“Member”	The meaning given in paragraph 1(1) of Schedule 6.
“Normal contributions”, “normal service”	Construe in accordance with paragraph 1(2) of Schedule 6.
“Occupational pension scheme”	The meaning given in section 1 of the 1993 Act.
“Organiser”	A person in employment which involves the performance of duties in connection with the provision of education or services ancillary to education.
“Part-time”	Employment is “part-time” if the contract requires the employee to work for less than the whole of the working week.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act 1965.
“Pensionable employment”	In relation to any time before 1st November 1988, the expression means employment in reckonable service for the purposes of the 1976 Regulations or previous provisions. In relation to any time after 31st October 1988, the expression is to be construed in accordance with Part B.
“Personal pension scheme”	A personal pension scheme (within the meaning of section 1 of the 1993 Act) which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Taxes Act or provisionally approved under section 655(5) of that Act.
“Previous provisions”	Provisions contained in or made under an enactment relating to the superannuation of teachers which were in force at any time before 1st January 1977.
“Qualified for retirement benefits”	Construe in accordance with regulation E3.
“Reckonable service”	Construe in accordance with regulation D1.
“Required percentage”	Construe in accordance with regulation G5.
“Retirement benefits”	Construe in accordance with regulation E2.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Scheme managers”	In relation to a statutory scheme, the expression means the Minister of the Crown or local authority or police or fire authority administering the scheme; in relation to any other scheme, it means the person responsible for the management of the scheme.
“Services education officer”	An officer, other than one whose service as an officer qualifies him for retired pay, serving in the armed forces of the Crown as a teacher or supervisor and holding— (a) a short-service commission in the Royal Navy, the regular Army, the Women’s Royal Naval Service or the Women’s Royal Army Corps, or (b) a short or medium-service commission in the education branch or physical fitness branch of the Royal Air Force, or (c) as an officer serving in either of those branches, a short-service commission in the Women’s Royal Air Force.
“Special school”	The meaning given in section 337 of the 1996 Act.
“Specified country service”	The expression includes— (a) service before 25th March 1972 which was, for the purposes of Part IX of the 1967 Regulations, service in a specified country as a services civilian teacher, (b) service after 24th March 1972 and before 1st January 1977 which, if section 25 of the Superannuation Act 1965(15) had continued in force, would have been such service as is mentioned in (a) above, and (c) service after 31st December 1976 and before 1st January 1980 in continuation of such service as is mentioned in (b) above.
“State pensionable age”	Pensionable age within the meaning given by the rules in paragraph 1 of Schedule 4 to the 1995 Act.
“Supervisor”	A person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
“Tax year”	The 12 months beginning with 6th April in any year.
“Teacher’s pension”	An annual allowance which became payable under the 1976 Regulations or previous provisions or a retirement pension.
“Terminal sum”	The expression includes a retirement lump sum, a short-service incapacity grant, a refund of contributions and any sum payable on death.

Regulation B1

SCHEDULE 2 PENSIONABLE EMPLOYMENT

PART I EMPLOYMENTS PENSIONABLE WITHOUT ELECTION

1.  Teacher employed by, or in a school or institution providing further education or higher education (or both) maintained by, a local education authority.

2.  Teacher in a special school which is not a grant-maintained special school or maintained by a local education authority.

3.  Teacher in a school, other than a special school, in respect of which grants are made by the Secretary of State or a funding authority within the meaning of section 26 of the 1996 Act to the person responsible for its management.

4.  Teacher in a grant-maintained special school.

5.  Teacher, organiser or supervisor employed—

(a) in an independent school which is for the time being recognised by the Secretary of State as a city technology college, or, as the case may be, a city college for the technology of the arts, or

(b) in connection with a proposed independent school the proposals for which are for the time being recognised by the Secretary of State as proposals for a city technology college, or, as the case may be, a city college for the technology of the arts.

6.  Teacher in an institution providing further education or higher education (or both) in respect of which grants are made to the governing body by the Secretary of State, by a body to which grants are made by the Secretary of State, or by a local education authority, other than—

(a) a university or college of a university, and

(b) the Royal College of Art.

7.  Teacher in a university established on or after 6th May 1992 which, immediately before it became such, was an institution of higher education described in paragraph 6, whether or not that teacher was a teacher in that institution before it ceased to fall within that description and became a university.

8.  Teacher employed in—

(a) a community home within the meaning of Part VI of the Children Act 1989(16).

(b) a voluntary home as defined in section 60 of that Act, or

(c) a home of the kind referred to in section 82(5) of that Act.

9.  Teacher employed by a local authority or a voluntary organisation in an establishment which provides facilities under arrangements approved under section 19 of the Children and Young Persons Act 1969(17).

10.  Teacher in—

(a) a residential care home within the meaning of Part I of the Registered Homes Act 1984(18), or,

(b) a mental nursing home as defined in section 22 of the Act,

who, at any time before the commencement of Part III of the Mental Health Act 1959(19), was in pensionable employment in a certified institution as defined in section 71 of the Mental Deficiency Act 1913(20).

11.  Teacher in a special hospital provided by the Secretary of State under section 4 of the National Health Service Act 1977(21) (“the 1977 Act”).

12.  Teacher employed for the purpose of instructing, training, or superintending the occupation of persons suffering from mental impairment, severe mental impairment, psychopathic disorder or mental illness—

(a) in a hospital provided by the Secretary of State in accordance with the 1977 Act, or

(b) by a voluntary organisation to which—

(i) financial assistance is given by a local authority, or

(ii) facilities are made available under section 23 of the 1977 Act(22) or

(c) by a local authority in the exercise of its functions under paragraph 2 of Schedule 8 to the 1977 Act(23).

13.  Teacher employed by the Field Studies Council.

14.  Teacher employed in pursuance of arrangements made by the Secretary of State with the governors of any establishment which, by virtue of the European Communities (European Schools) Order 1972(24), has the legal capacities of a body corporate.

15.  Organiser employed as a youth and community worker by a local education authority for the purposes of their functions under section 15 or 508 of the 1996 Act.

PART II EMPLOYMENTS PENSIONABLE ON ELECTION

16.  Teacher in an institution for the further education and training of disabled persons.

17.  Teacher employed in, or in connection with, an establishment for providing social or physical training, being training at that establishment in respect of which grants are made by the Secretary of State, the United Kingdom Sports Council, the English Sports Council or the Sports Council for Wales, whose principal duty is to attend the establishment and provide the training or supervise its provision.

18.  Teacher employed by the Commonwealth Institute.

19.  Teacher employed by a person to whom grants are made by either the Secretary of State or a local education authority in respect of expenditure incurred for the purpose for which the teacher is employed.

20.  Organiser employed by—

(a) the United Kingdom Sports Council,

(b) the English Sports Council,

(c) the Sports Council for Wales, or

(d) any other body, except a local education authority, to which grants—

(i) are made by any of those Councils or by a local education authority, or

(ii) are or have been made by the Secretary of State,

in respect of expenditure incurred for the purpose for which the organiser is employed.

21.  Teacher, supervisor or youth worker employed by the Ministry of Defence in service with the armed forces of the Crown or for purposes connected with the armed forces, unless—

(a) the Principal Civil Service Pension Scheme applies to him, or

(b) he was engaged outside the United Kingdom and had not previously been in other pensionable employment.

22.  Services education officer.

23.  Organiser employed as a youth and community worker by a body to whom grants are made by a local education authority in the exercise of their functions under section 15 or 508 of the 1996 Act.

24.  Organiser employed by—

• the Association of Business Schools

• the Association of Christian Teachers

• the Associated Examining Board

• the Church of England Board of Education

• the City and Guilds of London Institute

• the Catholic Education Service

• a Diocesan Board of Education established under the Diocesan Boards of Education Measure 1991(25)

• the East Midlands Further Education Council

• the Edexcel Foundation

• the Education 2000 Trust

• the Field Studies Council

• the Independent Schools Careers Organisation

• the London Open College Federation

• the National Nursery Examination Board

• the National Society for Promoting Religious Education

• the National Education Resources Information Service

• the North East Religious Learning Resources Centre Limited

• the North of England Institute for Christian Education

• a Regional Advisory Council for Further Education

• a Roman Catholic Diocesan Schools Commission

• the Royal National Institute for the Blind

• SCOPE

• the Stapleford Centre

• the Yorkshire and Humberside Association for Further and Higher Education

25.  Teacher in a university who—

(a) was employed as a teacher in an institution providing further education or higher education (or both) described in paragraph 1 or 6 which has ceased to fall within that description and become part of the university, and

(b) was so employed immediately before it did so.

26.  Teacher employed in—

• the British School of Amsterdam (the Netherlands)

• the British School of Brussels (Belgium)

• the British School in the Netherlands

• the British School of Paris (France)

• St Julian’s School, Carcavelos (Portugal)

• Mougins School, Mougins (France)

• St George’s English School, Rome (Italy)

• the British Embassy School, Athens (Greece) or

• the British Primary School, Tervuren (Belgium).

Regulation C4, C9

SCHEDULE 3 MAXIMUM LENGTH OF ADDITIONAL PERIODS

1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C4 or C9 is

A - B,

where—

• A is the length of time specified in the second column of the Table below against the person’s adjusted age, and

• B is the length of any additional period already purchased or in the course of being purchased by him.

TABLE

Adjusted age	Length of time
Under 50	30 years
50 and under 51	23 years
51 and under 52	16 years
52 and under 53	9 years
53 and under 54	2 years
54 and over	Twice the difference in days between the adjusted age and 55 years

(2) A person’s adjusted age—

(a) if the person has continued in pensionable employment since the start of his first such employment and has not been credited with reckonable service on the acceptance of a transfer value in respect of comparable British service, is his age at the start of his first pensionable employment, and

(b) in any other case, is

C - D,

where—

• C is the person’s age at the start of his most recent pensionable employment, and

• D is the total of the time he had then spent in pensionable employment and the length of any reckonable service with which he has been credited on the acceptance of a transfer value in respect of comparable British service.

2.—(1) This paragraph applies to a person who—

(a) has been credited with admitted service

(b) at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable, or

(c) will become entitled to retirement benefits under the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994(26) or under a scheme approved by virtue of section 591(2)(h) of the Taxes Act.

(2) Material benefits comprise any benefits by way of pension, allowance, lump sum or gratuity expected to be paid when the person has attained the age of 60 and whose actuarial equivalent as an annuity for life from that age would be more than £260 a year.

(3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the person’s adjusted age in the Table, paragraph 1(1) applies with the substitution of that lower number as “A”.

(4) The number of years is the highest one that secures that

E + F + G + H + Jdoes not exceed K,

where

• E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits,

• F is the actuarial equivalent as such an annuity of any benefits attributable to admitted service,

• G is the actuarial value as such an annuity of any expected retirement benefits such as are mentioned in sub-paragraph (1)(c),

• H is the actuarial equivalent as such an annuity of the notional retirement lump sum,

• J is the annual amount of the notional pension, and

• K is two thirds of the notional average salary.

(5) The notional retirement lump sum, pension and average salary—

(a) where the election is made before the person attains the age of 60, are those resulting from the assumptions that he continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply, and

(b) where the election is made after the person has attained the age of 60, are those resulting from the assumptions that he ceased to be in pensionable employment on his 60th birthday and then became entitled to retirement benefits.

3.—(1) This paragraph applies where a person—

(a) has elected to pay additional contributions under regulation C4, or

(b) has continued to pay additional contributions by virtue of paragraphs 1 to 6 or 8 of Schedule 5,

and before attaining the age of 60 and before the end of the period during which they were to be paid he ceases to be in full-time pensionable employment, otherwise than by reason of his death or his becoming incapacitated or becoming entitled to retirement benefits by virtue of regulation E4(5) (redundancy, etc).

(2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that the person would otherwise have been entitled to count as reckonable service of more than

where—

• A is the longest period in respect of which he could have elected to pay the additional contributions,

• B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in full-time pensionable employment,

• C is the total of B and the period beginning at the cessation and ending immediately before his 60th birthday, and

• D is the length of the past period or periods reckonable at the time of the cessation by virtue of all additional contributions.

Regulation C4

SCHEDULE 4 ADDITIONAL CONTRIBUTIONS FOR PAST PERIOD

PART I METHOD A

1.—(1) In this Part—

“the principal election” means the election under regulation C4(2);

“the past period” means the period specified under regulation C4(7)(a);

“the contribution period” means the period specified under regulation C4(7)(c).

(2) Any reference in this Part, in relation to a person who has spent any part of the contribution period in part-time employment, to a period which a person is entitled to count as reckonable service arising from the contribution period is a reference to a period calculated by applying the formula in regulation D1(2) to the contribution period.

(3) During any period for which a person is paying additional contributions for a current period under regulation C9 or C10, for the purposes of this Part—

(a) he is to be treated as being in full-time pensionable employment, and

(b) his contributable salary is the notional salary described in regulation C9(7)(a) or, as the case may be, regulation C10(4).

2.—(1) The contribution period must be one of not less than one year, and begins on the first day of the month following the expiry of a period of one month from the date of acceptance of the election by the Secretary of State.

(2) The contribution period and the past period must be such that

A + B

does not exceed 15% of the person's contributable salary for the time being, where—

• A is the rate at which the additional contributions are payable, and

• B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employers' contributions) or towards the provision of a pension otherwise than under these Regulations.

3.  Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 below of the person’s contributable salary for the time being.

TABLE 1

Contribution period (in years)	1	2	3	4	5	6	7	8	9	10
Age when notice of election given	Percentage contribution in respect of each year of past period
20	19.64	9.87	6.61	4.95	3.94	3.27	2.78	2.42	2.14	1.91
21	19.82	9.96	6.61	4.93	3.92	3.24	2.76	2.40	2.12	1.89
22	20.03	9.93	6.56	4.88	3.88	3.21	2.73	2.37	2.09	1.86
23	19.68	9.76	6.45	4.81	3.82	3.16	2.69	2.33	2.06	1.84
24	19.34	9.60	6.36	4.74	3.76	3.11	2.64	2.29	2.02	1.81
25	19.06	9.47	6.27	4.67	3.70	3.06	2.60	2.26	2.00	1.79
26	18.80	9.34	6.18	4.59	3.64	3.01	2.56	2.23	1.98	1.78
27	18.56	9.19	6.08	4.52	3.59	2.97	2.53	2.21	1.96	1.76
28	18.21	9.03	5.97	4.44	3.53	2.93	2.51	2.19	1.95	1.75
29	17.88	8.87	5.87	4.38	3.49	2.90	2.49	2.18	1.94	1.74
30	17.60	8.74	5.79	4.33	3.46	2.89	2.48	2.17	1.93	1.74
31	17.34	8.62	5.74	4.31	3.45	2.88	2.47	2.17	1.93	1.74
32	17.10	8.57	5.72	4.30	3.45	2.88	2.47	2.17	1.94	1.75
33	17.14	8.58	5.73	4.31	3.46	2.89	2.48	2.18	1.95	1.76
34	17.16	8.60	5.75	4.32	3.47	2.90	2.50	2.19	1.96	1.77
35	17.21	8.63	5.76	4.34	3.48	2.91	2.51	2.20	1.97	1.78
36	17.26	8.65	5.79	4.36	3.50	2.93	2.52	2.22	1.98	1.79
37	17.29	8.69	5.82	4.38	3.52	2.95	2.54	2.23	1.99	1.80
38	17.40	8.74	5.85	4.41	3.54	2.97	2.55	2.25	2.01	1.82
39	17.51	8.80	5.89	4.44	3.57	2.99	2.57	2.26	2.02	1.83
40	17.62	8.85	5.92	4.46	3.59	3.01	2.59	2.28	2.04	1.84
41	17.72	8.89	5.95	4.49	3.61	3.03	2.61	2.29	2.05	1.86
42	17.77	8.93	5.99	4.52	3.63	3.04	2.62	2.31	2.07	1.87
43	17.86	8.98	6.02	4.55	3.66	3.06	2.64	2.33	2.08	1.89
44	17.95	9.03	6.06	4.57	3.67	3.08	2.66	2.34	2.10	1.90
45	18.04	9.08	6.08	4.58	3.69	3.09	2.67	2.36	2.11	1.92
46	18.13	9.09	6.09	4.60	3.70	3.11	2.69	2.37	2.13	1.93
47	18.07	9.09	6.10	4.61	3.72	3.12	2.70	2.39	2.14	1.95
48	18.08	9.10	6.12	4.63	3.73	3.14	2.72	2.40	2.16	1.97
49	18.08	9.11	6.13	4.64	3.74	3.15	2.73	2.42	2.18	1.98
50	18.08	9.12	6.13	4.65	3.76	3.17	2.75	2.43	2.19	2.02
51	18.57	9.37	6.30	4.77	3.86	3.25	2.82	2.50	2.25	2.08
52	19.07	9.62	6.47	4.90	3.97	3.34	2.90	2.57	2.31	2.13
53	19.64	9.91	6.67	5.05	4.09	3.44	2.99	2.65	2.38	2.19
54	20.25	10.22	6.88	5.21	4.22	3.55	3.08	2.73	2.45	2.25
55	20.88	10.54	7.10	5.38	4.35	3.67	3.18	2.81	2.53	2.32
56	21.56	10.89	7.33	5.56	4.50	3.79	3.28	2.91	2.61	2.39
57	22.30	11.26	7.59	5.75	4.65	3.92	3.40	3.01	2.70	2.47
58	23.10	11.67	7.86	5.96	4.82	4.06	3.52	3.12	2.80	2.56
59	23.98	12.12	8.17	6.19	5.01	4.22	3.66	3.23	2.91	2.65
60	25.00	12.64	8.52	6.46	5.23	4.40	3.81	3.37	3.03
61	24.56	12.42	8.37	6.35	5.13	4.33	3.75	3.31
62	24.12	12.19	8.22	6.23	5.04	4.25	3.68
63	23.66	11.96	8.06	6.11	4.94	4.17
64	23.19	11.72	7.90	5.99	4.85
65	22.71	11.48	7.74	5.87
66	22.23	11.24	7.58
67	21.73	10.99
68	21.24

TABLE 1 (continued)

Payment period (in years)	11	12	13	14	15	16	17	18	19	20
Age	Payment percentage for each extra year bought in
20	1.72	1.57	1.44	1.33	1.23	1.15	1.08	1.02	0.96	0.91
21	1.70	1.55	1.42	1.31	1.22	1.14	1.07	1.01	0.96	0.91
22	1.68	1.53	1.41	1.30	1.21	1.13	1.07	1.01	0.95	0.91
23	1.66	1.51	1.39	1.29	1.20	1.13	1.06	1.00	0.95	0.90
24	1.64	1.50	1.38	1.28	1.19	1.12	1.05	1.00	0.94	0.90
25	1.62	1.49	1.37	1.27	1.19	1.11	1.05	0.99	0.94	0.90
26	1.61	1.48	1.36	1.27	1.18	1.11	1.05	0.99	0.94	0.90
27	1.60	1.47	1.36	1.26	1.18	1.11	1.05	0.99	0.94	0.90
28	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90
29	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90
30	1.59	1.46	1.35	1.26	1.18	1.11	1.05	1.00	0.95	0.90
31	1.59	1.46	1.36	1.26	1.18	1.12	1.05	1.00	0.95	0.91
32	1.60	1.47	1.36	1.27	1.19	1.12	1.06	1.01	0.96	0.92
33	1.61	1.48	1.37	1.28	1.20	1.13	1.07	1.01	0.97	0.92
34	1.61	1.49	1.38	1.29	1.21	1.14	1.08	1.02	0.97	0.93
35	1.62	1.50	1.39	1.30	1.22	1.15	1.08	1.03	0.98	0.94
36	1.64	1.51	1.40	1.31	1.23	1.16	1.09	1.04	0.99	0.95
37	1.65	1.52	1.41	1.32	1.24	1.17	1.10	1.05	1.00	0.96
38	1.66	1.53	1.42	1.33	1.25	1.18	1.12	1.06	1.02	0.97
39	1.67	1.54	1.43	1.34	1.26	1.19	1.13	1.07	1.03	0.99
40	1.69	1.56	1.45	1.35	1.27	1.20	1.14	1.09	1.04	1.00
41	1.70	1.57	1.46	1.37	1.29	1.22	1.16	1.10	1.06	1.03
42	1.71	1.58	1.47	1.38	1.30	1.23	1.17	1.12	1.09	1.06
43	1.73	1.60	1.49	1.40	1.32	1.25	1.19	1.15	1.12	1.08
44	1.74	1.61	1.50	1.41	1.33	1.27	1.23	1.18	1.14	1.11
45	1.76	1.63	1.52	1.43	1.36	1.31	1.26	1.21	1.17	1.14
46	1.78	1.65	1.54	1.46	1.40	1.34	1.29	1.24	1.20	1.17
47	1.79	1.66	1.57	1.50	1.43	1.38	1.32	1.28	1.23	1.19
48	1.81	1.70	1.61	1.54	1.47	1.41	1.36	1.31	1.26	1.22
49	1.85	1.75	1.66	1.58	1.51	1.45	1.39	1.34	1.29	1.25
50	1.90	1.80	1.70	1.62	1.55	1.48	1.42	1.37	1.32
51	1.95	1.84	1.74	1.65	1.58	1.51	1.45	1.39
52	1.99	1.87	1.77	1.68	1.60	1.53	1.47
53	2.04	1.92	1.81	1.72	1.63	1.56
54	2.10	1.97	1.86	1.76	1.67
55	2.16	2.02	1.90	1.80
56	2.22	2.07	1.95
57	2.29	2.13
58	2.36

TABLE 1 (continued)

Payment period (in years)	21	22	23	24	25	26	27	28	29	30
Age	Payment percentage for each extra year bought in
20	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
21	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
22	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
23	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
24	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
25	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
26	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
27	0.86	0.82	0.79	0.76	0.73	0.71	0.68	0.66	0.64	0.63
28	0.86	0.82	0.79	0.76	0.73	0.71	0.69	0.67	0.65	0.63
29	0.86	0.83	0.79	0.77	0.74	0.71	0.69	0.67	0.65	0.64
30	0.87	0.83	0.80	0.77	0.74	0.72	0.70	0.68	0.66	0.65
31	0.87	0.84	0.80	0.78	0.75	0.73	0.70	0.68	0.67	0.66
32	0.88	0.84	0.81	0.78	0.76	0.73	0.71	0.70	0.68	0.67
33	0.88	0.85	0.82	0.79	0.77	0.74	0.72	0.71	0.70	0.68
34	0.89	0.86	0.83	0.80	0.77	0.75	0.74	0.72	0.71	0.70
35	0.90	0.87	0.84	0.81	0.79	0.77	0.75	0.74	0.72	0.71
36	0.91	0.88	0.85	0.82	0.80	0.79	0.77	0.75	0.74	0.73
37	0.92	0.89	0.86	0.84	0.82	0.80	0.79	0.77	0.76	0.74
38	0.94	0.91	0.88	0.86	0.84	0.82	0.81	0.79	0.77	0.76
39	0.95	0.93	0.90	0.88	0.86	0.84	0.82	0.81	0.79	0.78
40	0.98	0.95	0.93	0.90	0.88	0.86	0.84	0.83	0.81
41	1.00	0.97	0.95	0.92	0.90	0.88	0.86	0.85
42	1.03	1.00	0.97	0.95	0.92	0.90	0.88
43	1.05	1.02	1.00	0.97	0.95	0.93
44	1.08	1.05	1.02	0.99	0.97
45	1.10	1.07	1.04	1.02
46	1.13	1.10	1.07
47	1.16	1.13
48	1.19

TABLE 1 (continued)

Payment period (in years)	31	32	33	34	35	36	37	38	39	40
Age	Payment percentage for each extra year bought in
20	0.60	0.58	0.56	0.55	0.54	0.52	0.51	0.50	0.49	0.48
21	0.60	0.58	0.57	0.55	0.54	0.53	0.51	0.50	0.50	0.49
22	0.60	0.58	0.57	0.55	0.54	0.53	0.52	0.51	0.50	0.49
23	0.60	0.58	0.57	0.56	0.54	0.53	0.52	0.51	0.51	0.50
24	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.52	0.51	0.51
25	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.53	0.52	0.51
26	0.61	0.59	0.58	0.57	0.56	0.55	0.54	0.53	0.53	0.52
27	0.61	0.60	0.58	0.57	0.57	0.56	0.55	0.54	0.53	0.53
28	0.62	0.60	0.59	0.58	0.57	0.57	0.56	0.55	0.54	0.53
29	0.62	0.61	0.60	0.59	0.58	0.57	0.57	0.56	0.55	0.54
30	0.63	0.62	0.61	0.60	0.59	0.58	0.58	0.57	0.56
31	0.64	0.63	0.62	0.61	0.60	0.59	0.59	0.58
32	0.66	0.65	0.63	0.62	0.61	0.61	0.60
33	0.67	0.66	0.65	0.64	0.63	0.62
34	0.68	0.67	0.66	0.65	0.64
35	0.70	0.69	0.67	0.66
36	0.71	0.70	0.69
37	0.73	0.72
38	0.74

TABLE 1 (continued)

Payment period (in years)	41	42	43	44	45	46	47	48	49
Age	Payment percentage for each extra year bought in
20	0.48	0.47	0.46	0.46	0.45	0.45	0.44	0.44	0.43
21	0.48	0.48	0.47	0.46	0.46	0.45	0.45	0.44
22	0.49	0.48	0.48	0.47	0.46	0.46	0.45
23	0.49	0.49	0.48	0.48	0.47	0.46
24	0.50	0.49	0.49	0.48	0.48
25	0.51	0.50	0.49	0.49
26	0.51	0.51	0.50
27	0.52	0.51
28	0.53

4.—(1) At any time during the contribution period the person may, subject to paragraph 2, by giving written notice to the Secretary of State elect to shorten it or, if he has already made one or more such elections, to shorten it further.

(2) An election under this paragraph—

(a) has effect only if the Secretary of State notifies the person in writing that it has been accepted, and

(b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Secretary of State (“the effective date”).

(3) From the effective date Table 1 in paragraph 3 applies with the substitution—

(a) for the person’s age at the date of the principal election, of his age at the date when notice of the election under this paragraph was given,

(b) for the number of years in the contribution period, of the number of years after the effective date in the shortened period, and

for the number of years in the past period, there shall be substituted that number multiplied by

where—

• C is the number of years in the past period,

• D is the number of years in the contribution period up to the effective date, and

• E is the number of years in the contribution period.

5.—(1) At any time during the contribution period the person may by giving written notice to the Secretary of State elect to reduce the rate at which the additional contributions are payable.

(2) An election under this paragraph is to specify whether the reduced rate is to be paid—

(a) in respect of the balance of the contribution period, specified in the principal election, after the election under this paragraph has effect in accordance with sub-paragraph (3), or

(b) for a particular period, specified in the election, extending beyond the contribution period during which additional contributions were to be paid in respect of the past period specified in the principal election.

(3) An election under this paragraph—

(a) has effect only if the Secretary of State notifies the person in writing that it has been accepted, and

(b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Secretary of State.

(4) Calculations relating to any change in the amount of reckonable service to which the person will become entitled, or to any change in the contribution period, resulting from an election under the paragraph shall be made on an actuarial basis.

6.—(1) Where—

(a) the person is in pensionable employment at the end of the contribution period,

(b) the principal election has not ceased to have effect under paragraph 7, and

(c) at any time during the contribution period the person has been in part-time pensionable employment

he may, at any time before he becomes entitled to payment of retirement benefits, by giving written notice to the Secretary of State elect to make an additional lump sum contribution determined in accordance with sub-paragraph (2) (so that paragraph 2 of Schedule 7 shall apply).

(2) The additional lump sum contribution referred to in this paragraph is such sum as would be payable under Part II of this Schedule in order to count as reckonable service a period equivalent to the difference between the length of reckonable service arising from the contribution period and the length of such service if the person had been in full-time employment throughout the contribution period.

7.—(1) Subject to sub-paragraph (2), if the person—

(a) before the end of the contribution period ceases to be in pensionable employment, and

(b) does not again enter pensionable employment within one month and before becoming entitled to retirement benefits,

the principal election ceases to have effect.

(2) Unless the person receives a repayment of contributions under regulation C12, he may—

(a) if he became entitled to payment of retirement benefits on ceasing to hold his employment, on or after applying for them and before receiving a retirement lump sum, or

(b) in any other case, within 3 months after the end of his employment,

by giving written notice to the Secretary of State make an election under paragraph 8 or 9.

(3) If the payment referred to in paragraph 8, or, as the case may be, paragraph 9 is not made within the period allowed in sub-paragraph (2) for making the election the election shall cease to have effect.

8.—(1) An election under this paragraph may be made when the person has been in full-time pensionable employment throughout the contribution period.

(2) An election under this paragraph is an election to complete the payment of additional contributions (so that paragraph 2 of Schedule 7 shall apply) by making a lump sum payment which shall be determined in accordance with sub-paragraphs (3), (4) or (6) as the case may be.

(3) Where he had not attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to sub-paragraph (4) and to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

(4) Subject to sub-paragraph (5) where—

(a) when the person ceased to hold his employment he had become incapacitated and had not attained the age of 60, and

(b) he would have attained that age before the end of the contribution period,

the amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable after he attained that age.

(5) Sub-paragraph (4) does not apply in a case where the declaration required by regulation C4(7)(d) was not made in good faith.

(6) Where the person had attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to paragraph 3 of Schedule 3,

E × F,

where—

• E is the amount of the additional contributions for one year at the rate at which they were last payable, and

• F is the multiplier ascertained from, or where the remainder of the contribution period is not an exact number of years, by extrapolation from, Table 2 below.

TABLE 2

Years remaining in contribution period	Multiplier
1	0.989
2	1.956
3	2.902
4	3.827
5	4.732
6	5.617
7	6.482
8	7.328
9	8.156
10	8.965

9.—(1) An election under this paragraph may be made where the person has been in part-time pensionable employment at any time during the contribution period.

(2) An election under this paragraph may be—

(a) an election to make a payment such that the person will be entitled to count as reckonable service the number of years which he would have been entitled to count if he had been in full-time pensionable employment throughout such of the contribution period as had elapsed before he ceased to be in pensionable employment (so that paragraph 3 of Schedule 7 will apply accordingly);

(b) an election to complete payment of additional contributions as if he had been in full-time pensionable employment from the date on which he ceased to be in pensionable employment to the end of the contribution period (so that paragraph 3 of Schedule 7 will apply accordingly); or

(c) an election to complete payment of additional contributions as if he had been in full-time pensionable employment throughout the contribution period (so that paragraph 2 of Schedule 7 will apply accordingly);

in each case by making a lump sum payment.

(3) Where the election is made under sub-paragraph (2)(a), the amount of the lump sum payment shall be such amount as would be payable under Part II of this Schedule in order to count as reckonable service the difference between the length of reckonable service arising from such of the contribution period as had elapsed before the person ceased to be in pensionable employment and the length of such service if the person had been in full-time pensionable employment throughout that period.

(4) Where an election is made under sub-paragraph (2)(b), the amount of the lump sum payment is one of the following amounts as appropriate—

(a) the amount referred to in paragraph 8(3) on the assumption that the person would have been in full-time pensionable employment for the remainder of the contribution period;

(b) the amount referred to in paragraph 8(4) on the assumption that the person would have been in full-time employment during such part of the contribution period as would have fallen after he attained the age of 60; or

(c) the amount referred to in paragraph 8(6) modified (in a case where the person was employed in part-time employment immediately before he ceased to be in pensionable employment) such that in place of the definition of E there is substituted the following definition—

• “E is the amount of the additional contributions for one year at the rate at which they would have been last payable on the assumption that the person would have been in full-time pensionable employment”.

(5) Where an election is made under sub-paragraph (2)(c), the amount of the lump sum payment is the aggregate of the amounts referred to in sub-paragraphs (3) and (4).

(6) An election under this paragraph shall state whether it is an election under paragraph (a) under paragraph (b) or under paragraph (c) of sub-paragraph (2).

10.  Where paragraph 7 has become applicable and the person is entitled to a retirement lump sum which is smaller than the payment he could elect to make under that paragraph, he may instead elect, in the same way and during the same period, to make a payment under this paragraph of a lump sum equal to the retirement lump sum (so that paragraph 7 of Schedule 7 will apply accordingly).

11.  Any retirement lump sum to which the person is entitled may, subject to paragraph 12(2)(d), be set off in whole or in part against any payment to be made under paragraph 8, 9 or 10.

12.—(1) This paragraph applies—

(a) where paragraph 7 has become applicable because the person died while in pensionable employment, or

(b) where he dies within 3 months after ceasing to be in pensionable employment without having made an election under paragraph 8 or 9,

and another person (“the pensioner”) is entitled under regulation E26 to a long-term pension in respect of him.

(2) Where this paragraph applies—

(a) the person is to be treated as having ceased to hold the employment when incapacitated,

(b) any election that could have been made under paragraph 8 or 9 may, within 3 months after the death, be made by the pensioner, or in the case of a child by a person acting on his behalf,

(c) if any payment due by virtue of such an election is not made within 3 months after the death the election ceases to have effect, and

(d) a terminal sum may be set off against such a payment only to the extent that the person entitled to it consents.

PART II METHOD B

13.—(1) Subject to paragraphs 14 to 16, the additional contributions consist of a lump sum of

A × B × C,

where—

• A is the length of the past period (that is to say, the period specified under regulation C4 (7)(a) or (8)(b)), expressed in years and any fraction of a year,

• B is the annual rate of the person’s contributable salary at the date on which notice of the election was given, and

• C is the percentage ascertained from Table 3 below.

TABLE 3

Age at date of election	Percentage
under 23	21.08
23	20.71
24	20.38
25	20.08
26	19.71
27	19.38
28	18.93
29	18.52
30	18.14
31	17.79
32	17.47
33	17.44
34	17.41
35	17.38
36	17.45
37	17.52
38	17.66
39	17.81
40	17.96
41	18.11
42	18.27
43	18.48
44	18.69
45	18.91
46	19.12
47	19.34
48	19.64
49	19.94
50	20.24
51	20.54
52	20.85
53	21.22
54	21.61
55	22.01
56	22.45
57	22.92
58	23.45
59	24.03
60	24.73
61	24.29
62	23.85
63	23.39
64	22.93
65	22.46
66	21.99
67	21.49
68	21.00
69	20.51

(2) If the lump sum is not paid within one month after the date on which the election was accepted the election ceases to have effect.

14.—(1) Subject to paragraphs 15 and 16 below and paragraph 16(3) of Schedule 10, this paragraph applies where the person’s contributable salary was reduced (whether in consequence of a change of post or otherwise) within—

(a) the year, or

(b) if when notice of the election was given he had attained the age of 57, the period of 3 years,

ending immediately before the date on which notice of the election was given.

(2) Where this paragraph applies, paragraph 13 has effect with the substitution as “B” of the annual rate of the contributable salary that would have been payable at that date if he had continued to be employed in the same post and on the same terms.

15.  Where notice of the election was given on or after applying for payment of retirement benefits, paragraph 13 has effect with the substitution as “B” of the person’s average salary.

16.  Where notice of the election was given when the person was in part-time employment, the references in paragraphs 13 and 14 to contributable salary are to be construed as references to that which would have been payable if the person had at all material times been in comparable full-time employment.

Regulation C6

SCHEDULE 5 ADDITIONAL CONTRIBUTIONS FOR PAST PERIOD UNDER EARLIER PROVISIONS

1.—(1) Subject to sub-paragraphs (2) to (5) and paragraphs 2, 3 and 4, where immediately before 3rd February 1998 contributions remained to be paid under regulation 26 of the 1976 Regulations (contributions payable by “Method l”), they are to continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period of contribution for a current period under regulation C9 or C10 they are to be paid direct to the Secretary of State.

(2) Subject to sub-paragraphs (3) to (5), the person paying the contributions may at any time elect to pay them at a higher rate.

(3) The higher rate must be an integral percentage, not in any case exceeding 9, of the person’s contributable salary.

(4) If he is paying other additional contributions under Part C, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (3) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.

(5) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State, and

(b) has effect only if the Secretary of State notifies the person in writing that it has been accepted and, if the Secretary of State does so, has effect from the beginning of the month following the month in which he gives such notification.

2.  Where an election has been made under paragraph 1, the period during which the contributions are to be paid is shortened to the same extent as it would have been if they had continued to be payable under regulation 26 of the 1976 Regulations.

3.  If, before all the contributions payable under paragraph 1 or 2 have been paid, the person ceases to be in full-time pensionable employment or dies in such employment, paragraphs 7, 8 (except sub-paragraph (5)), and 10 to 12 of Schedule 4 (election to pay a lump sum etc.) and paragraphs 2(b), 3(b), 4 and 7 of Schedule 7 (reckonable service) apply as if the contributions had been payable under regulation C4, but with the substitution for Table 2 in paragraph 8(6) of Schedule 4 of the Table below.

TABLE

Years remaining in contribution period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

4.—(1) A person may elect, by giving written notice to the Secretary of State, to cease to pay contributions payable by Method 1 but, in the case of such election being made, any additional contributions paid up to that time are not to be refunded.

(2) An election under this paragraph has effect only if the Secretary of State notifies the person in writing that it has been accepted.

5.—(1) Subject to sub-paragraph (2) and paragraph 6, where immediately before 3rd February 1998 contributions remained to be paid under regulation 28 of the 1976 Regulations (contributions payable by “Method 3”), they are to continue to be paid until the end of the period for which they were then payable (“the contribution period”).

(2) The contributions are to be paid only while the person—

(a) is in full-time pensionable employment, or

(b) is paying additional contributions for a current period under regulation C9 or C10.

6.—(1) If before the end of the contribution period the contributions payable under paragraph 5 cease to be payable otherwise than by reason of the person's—

(a) dying, or

(b) becoming incapacitated before attaining the age of 60,

he may by giving written notice to the Secretary of State within 3 months after the cessation elect to complete payment of the additional contributions by making a lump sum payment under this paragraph.

(2) Subject to paragraph 3 of Schedule 3, the amount of the payment is the total of the contributions that would have been payable for the remainder of the contribution period.

(3) A lump sum payable under this paragraph may, if he agrees, be set off against any retirement lump sum to which the person is entitled.

7.  Where immediately before 3rd February 1998 contributions remained to be paid by virtue of regulation 29 of the 1976 Regulations (certain contributions first paid before 1973), they are to continue to be paid as if the 1976 Regulations had not been revoked by the 1988 Regulations.

8.  Where immediately before 3rd February 1998 contributions remained to be paid under Part III of Schedule 4 to the 1988 Regulations (contributions payable by Method C) pursuant to an election under regulation C3(2)(c) of the 1988 Regulations made before 1st October 1996 they are to continue to be paid until the end of the period for which they were then payable.

9.—(1) Subject to sub-paragraphs (2) and (3), if a person who has made an election under regulation C3(2)(c) of the 1988 Regulations—

(a) before the end of the contribution period ceases to be in full-time pensionable employment, and

(b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits,

the election under regulation C3(2)(c) of the 1988 Regulations ceases to have effect.

(2) Unless he received a repayment of contributions under regulation C12, the person may by giving written notice to the Secretary of State within 3 months after the end of his employment elect to complete payment of the additional contributions so that paragraph 2 of Schedule 7 shall apply by making a lump sum payment under this paragraph.

(3) The amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

(4) If the payment is not made within 3 months after the end of the person’s employment the election ceases to have effect.

(5) A lump sum payable under this paragraph may be set off against any retirement lump sum to which the person is entitled.

10.  During any period for which a person is paying additional contributions for a current period under regulation C9 or C10, for the purposes of paragraphs 8 and 9—

(a) he is to be treated as being in full-time pensionable employment, and

(b) his contributable salary is the notional salary described in regulation C9(7) or, as the case may be, regulation C10(4).

Regulations C11, E28

SCHEDULE 6 FAMILY BENEFITS

PART I CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

1.—(1) In this Part—

“the Fund” means the Teachers' Family Benefits Fund established by regulation 15 of the 1966 Regulations and continued by regulation 15 of the 1970 Regulations;

“member” means a man who—

(a)

has been in pensionable employment at any time after 31st March 1972, and

(b)

immediately before 1st April 1972 had service counting for benefit within the meaning of regulation 40 of the 1970 Regulations, and

(c)

has not received a repayment of contributions paid by him under the 1966 Regulations or the 1970 Regulations; and

“non-member” means a man, other than a member, who—

(a)

has been in pensionable employment at any time after 31st March 1972, and

(b)

is entitled to count a period that ended before 1st April 1972 as reckonable service.

(2) A member’s normal contributions are the contributions paid by him under regulation 27 of the 1966 Regulations or under regulation 27 of the 1970 Regulations, and his normal service is the period in respect of which he paid them.

(3) A member’s additional contributions are any contributions paid by him under regulation 28 of the 1966 Regulations or under regulation 28 or 29 of the 1970 Regulations, and the additional period is the period in respect of which he elected to pay them.

(4) A member’s deemed normal service is two thirds of any service before 1st April 1972 in respect of which the full amount of normal contributions was held in the Fund immediately before that date.

(5) A member’s deemed additional service is

where—

• A is the factor ascertained from Table 1 below,

• B is the amount of the additional contributions held in the Fund immediately before 1st April 1972, and

• C is the annual rate of the member’s salary at that time.

TABLE

Age at last birthday before 1st April 1972	Factor	Age at last birthday before 1st April 1972	Factor
18	23.8	40	55.9
19	26.5	41	55.8
20	29.1	42	55.6
21	31.6	43	55.3
22	34.0	44	55.1
23	36.2	45	54.9
24	38.3	46	54.8
25	40.3	47	54.7
26	42.2	48	54.6
27	44.0	49	54.5
28	45.7	50	54.5
29	47.3	51	54.4
30	48.8	52	54.4
31	50.2	53	54.3
32	51.5	54	54.3
33	52.7	55	54.2
34	53.8	56	54.2
35	54.7	57	54.1
36	55.3	58	54.1
37	55.6	59	54.0
38	55.8	60 and over	54.0
39	55.9

(6) A member’s credited service is 165.6% of the total of his deemed normal service and any deemed additional service.

(7) References in this Part to “Method I”, “Method II” and “Method III” are references to the Methods so designated in the 1966 Regulations and the 1970 Regulations.

2.  Paragraphs 3 and 4 have effect subject to paragraph 5.

3.—(1) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method I or Method II may elect to pay family benefit contributions in respect of all or part of a period not exceeding in length the difference between his credited service and the total of the additional period and his normal service.

(2) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method III may by an election under this paragraph—

(a) revoke the earlier election, or

(b) revoke the earlier election and elect to pay family benefit contributions in respect of the additional period, or part of it, or

(c) vary the earlier election so as to relate to part only of the additional period and elect to pay family benefit contributions in respect of the remaining part.

(3) The period in respect of which a member elects to pay family benefit contributions as mentioned in sub-paragraph (1) or (2) is not to exceed—

where

• A is the length of reckonable service attributable to any period that ended before 1st April 1972,

• B is the total length of his normal service and the additional period, and

• C is the length of his credited service.

(4) A member may elect to pay family benefit contributions in respect of all or part of any period in respect of which he could have elected, but did not elect, to pay additional contributions.

4.  A non-member or an unmarried woman may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that ended before 1st April 1972.

5.—(1) A man who has become entitled to payment of retirement benefits may not make an election under paragraph 3 or 4.

(2) An election under paragraph 3 or 4—

(a) must be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (3) to (5),

(b) must specify the period in respect of which it is made,

(c) must specify the rate at which family benefit contributions are to be paid, which must comply with paragraph 14(2) and (3),

(d) has effect from the date on which the notice is received, and,

(e) except as provided in paragraph 14(4), is irrevocable.

(3) Subject to sub-paragraph (4), a man may only make an election under paragraph 3 or 4 within 6 months after—

(a) his marriage while in pensionable employment, or

(b) his returning to pensionable employment after becoming married while not in such employment, or

(c) where sub-paragraph (4) had become applicable, his returning to pensionable employment after ceasing to be in such employment within 6 months after the previous return, or

(d) his nomination of a beneficiary under regulation E23,

whichever occurs first.

(4) An election under paragraph 3 or 4 may be made by—

(a) a member who was not continuously in pensionable employment for 6 months or more after 30th April 1974 and before 1st January 1977, or

(b) a non-member who was not continuously in pensionable employment for 6 months or more after 26th June 1973 and before 1st January 1977,

only within 6 months after returning to pensionable employment.

(5) A woman may only make an election under paragraph 4 within 6 months after nominating a beneficiary.

6.—(1) Where a person has made an election under paragraph 3(2) or (4) or paragraph 4, the period during which, subject to paragraph 14(7) to (10), the family benefit contributions are to be paid (“the payment period”) is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 2 below.

TABLE 2

Age on date from which contributions are payable	Period in years for which contributions are to be paid in respect of each year of election period
	Rate of contributions
	1%	2%	3%	4%	5%	6%	7%	8%	9%
27 and under	2.90	1.45	0.97	0.73	0.58	0.48	0.41	0.36	0.32
28—37	2.95	1.48	0.98	0.74	0.59	0.49	0.42	0.37	0.33
38—42	3.00	1.50	1.00	0.75	0.60	0.50	0.43	0.375	0.335
43—47	3.05	1.52	1.02	0.76	0.61	0.51	0.435	0.38	0.34
48 and over	3.10	1.55	1.03	0.77	0.62	0.52	0.44	0.39	0.345

(2) Where a man has made an election under paragraph 3(1) the payment period is, subject to paragraph 14(7) to (10), 5/6ths of the period ascertained in accordance with sub-paragraph (1).

7.—(1) This paragraph applies where a member who elected to pay additional contributions by Method III has not revoked that election, and he—

(a) dies in pensionable employment leaving a widow or having nominated a beneficiary under regulation E23, or

(b) becomes qualified for retirement benefits while married or after nominating a beneficiary.

(2) Where this paragraph applies, there is to be deducted from the appropriate terminal sum an amount of

where—

• A is the member’s average salary,

• B is the factor ascertained from Table 3 below, and

• C is the period calculated in accordance with sub-paragraph (3).

TABLE 3

Age	Factor
39 or under	3.5
40 to 49	3.4
50	3.3
51	3.3
52	3.3
53	3.2
54	3.2
55	3.2
56	3.1
57	3.1
58	3.1
59	3.0
60	3.0
61	3.0
62	3.0
63 and over	2.9

(3) The period is

where—

• D is the additional period in respect of which the member elected to pay contributions by Method III, together with any additional period for which he elected to pay contributions by Method I or II,

• E is his normal service,

• F is his credited service,

• G is any period or periods for which he has elected to pay family benefit contributions under paragraph 3, and

• H is any additional period in respect of which he elected to pay contributions by Method I or II, less his credited service in respect of deemed additional service attributable to contributions so paid, and less any period for which he has elected under paragraph 3(1) to pay family benefit contributions.

8.—(1) Subject to sub-paragraphs (2) and (3), a member or non-member who—

(a) is not in pensionable employment and has become entitled to payment of retirement benefits, and

(b) would otherwise have been able to make an election under paragraph 3 or 4,

may make a corresponding election under this paragraph.

(2) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within 6 months after the date on which the man became entitled to payment of retirement benefits,

(b) must specify the period in respect of which it is made, and

(c) is irrevocable.

(3) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum of—

where—

• A is the annual rate at which the man’s contributable salary was last payable,

• B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made, and

• C is the factor ascertained from Table 4 below,

but where the election made corresponds to one that could have been made under paragraph 3(1), B is reduced by 1/6th.

TABLE 4

Age on date of election	Factor
27 and under	2.90
28—37	2.95
38—42	3.00
43—47	3.05
48 and over	3.10

9.—(1) This paragraph applies where—

(a) a member or non-member dies before becoming entitled to payment of retirement benefits, and

(b) he has not made an election under paragraph 3 or 4, but could still have done so if he had not died, and

(c) he leaves a widow.

(2) Where this paragraph applies the widow may, subject to sub-paragraph (3), elect to pay family benefit contributions in respect of a period comprising all or part of so much of the deceased’s reckonable service as would otherwise not count in the calculation of family benefits.

(3) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within 3 months after the death,

(b) must specify the period in respect of which it is made,

(c) must result in a total of not less than 5 years' reckonable service counting in the calculation of family benefits, and

(d) ceases to have effect if the family benefit contributions are not paid within 3 months after its date.

(4) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum which is the actuarial equivalent of the contributions that would have been payable by the deceased if—

(a) he had made an election under paragraph 3, or, as the case may be, paragraph 4, in respect of the same period, and

(b) notice of that election had been given on the day before his death and had specified as the rate at which family benefit contributions were to be paid the maximum allowed by paragraph 14(2) and (3).

PART II CONTRIBUTIONS: MARRIED WOMEN

10.—(1) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period—

(a) that ended before 1st April 1972, or

(b) for which contributions have been paid under regulation C4, C6, C9 or C10,

or attributable to the acceptance before 6th April 1988 of a transfer value.

(2) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service not falling within sub-paragraph (1) which is attributable to a period that—

(a) began after 31st March 1972 and ended before 6th April 1988, and

(b) would otherwise not count in calculating any pension becoming payable to her widower.

(3) Where an election is made in respect of a part only of any service, the part must consist of one or more whole years.

(4) The election conditions are that she is married, and either—

(a) is in pensionable employment, or

(b) ceased after 5th April 1988 and before 1st April 1989 to be in such employment and immediately became entitled to payment of retirement benefits.

11.—(1) An election under paragraph 10(1) or (2)—

(a) must be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (2) to (4),

(b) must specify the period in respect of which it is made,

(c) must state whether the contributions are to be paid by Method A (periodical payments) or by Method B (lump sum),

(d) if the contributions are to be paid by Method A, must specify the rate at which they are to be paid, which must comply with paragraph 14(2) and (3),

(e) has effect from the date on which the notice is received by the Secretary of State, and

(f) except as provided in paragraph 14(4), is irrevocable.

(2) Where a woman’s pensionable employment is part-time, the reference in sub-paragraph (1)(d) to the rate at which contributions are to be paid is a reference to the rate as a percentage of the woman’s full-time equivalent salary.

(3) The period within which an election may be made is one of 6 months beginning on the relevant date.

(4) Where paragraph 10(4)(b) applies, the relevant date is 1st October 1988; in any other case, subject to sub-paragraph (5), the relevant date is the first date after 30th September 1988 on which the election conditions were or are satisfied.

(5) If during the period of 6 months beginning on that first date the election conditions ceased or cease to be satisfied, the relevant date becomes the first date on which they were or are again satisfied.

(6) A woman who could make an election under paragraph 10(2) may only make one under paragraph 10(1) if, and at the same time as, she elects under paragraph 10(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.

(7) Where elections are made both under paragraph 10(1) and under paragraph 10(2) they must specify the same method of payment.

(8) Payment may not in any case be made by Method A if—

(a) the payment period would be less than one year, or

(b) the woman is not in pensionable employment.

12.—(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or, where the period in respect of which the election was made is not an exact number of years, by extrapolation from, Table 5 below.

TABLE 5

Rate of Contributions	Period in years for which contributions are to be paid in respect of each year of period specified in election
	Election under paragraph 10(1)	Election under paragraph 10(2)
1%	1.45	0.42
2%	0.69	0.20
3%	0.46	0.14
4%	0.33	0.10
5%	0.27	0.08
6%	0.22	0.07
7%	0.18	0.06
8%	0.16	0.05
9%	0.14	0.04

(2) If the period ascertained in accordance with sub-paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B, the lump sum payable, which must be paid within 3 months after its amount is notified by the Secretary of State, is—

(a) for each year of service in respect of which an election was made under paragraph 10(1), 1.25%, and

(b) for each year of service in respect of which an election was made under paragraph 10(2), 0.4%,

of the appropriate amount, and pro rata for any period of less than a year.

(4) The appropriate amount is—

(a) where the woman was in pensionable employment when the election took effect, the annual rate of her contributable salary at that time, and

(b) in any other case, her average salary.

13.—(1) The widower of a woman who—

(a) died during the period beginning on 6th April 1988 and ending with 31st March 1989 without having made an election under paragraph 10, and

(b) either was in pensionable employment when she died or had ceased during that period to be in such employment,

may make a corresponding election under this paragraph.

(2) A married woman who—

(a) ceased to be in pensionable employment during the period mentioned in sub-paragraph (1), and

(b) on ceasing to be in such employment did not immediately become entitled to payment of retirement benefits,

may make a corresponding election under this paragraph if the conditions in sub-paragraph (3) are satisfied.

(3) The conditions referred to in sub-paragraph (2) are that—

(a) the woman did not again enter pensionable employment, and

(b) she has become entitled to payment of retirement benefits.

(4) Where a woman to whom sub-paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of retirement benefits, her widower may make a corresponding election under this paragraph.

(5) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within the appropriate period,

(b) must specify the period in respect of which it is made, and

(c) is to be treated as an election to make payment by Method B.

(6) The appropriate period referred to in sub-paragraph (5)(a) is—

(a) where sub-paragraph (1) applies, the period beginning on 1st October 1988 and ending with 31st March 1989,

(b) where sub-paragraphs (2) and (3) apply, 6 months from the date on which the woman became entitled to payment of retirement benefits, and

(c) where sub-paragraph (4) applies, 3 months from the date of her death.

PART III CONTRIBUTIONS: COMMON PROVISIONS

14.—(1) This paragraph applies where—

(a) an election is made under paragraph 3 or 4, or

(b) an election is made under paragraph 10 to pay family benefit contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub-paragraph (4), must be an integral percentage, not in any case exceeding 9, of the person’s contributable salary.

(3) In the case of a person who is paying additional contributions under regulation C4 or C6, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub-paragraph (4) must be made by giving written notice to the Secretary of State, and has effect from the first day of the month following that in which the notice is received by him.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Secretary of State.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions under regulation C9 or C10—

(a) the interval is not part of the payment period, but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the person becomes employed in part-time pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub-paragraph (4) (“the further election”) a new payment period begins on the effective date of the further election and the length of the new payment period is

where—

• A is what the length of the payment period would have been if the increased rate had been specified in the original election,

• B is the rate specified in the original election,

• C is the increased rate, and

• D is the period from the start of the payment period to the effective date of the further election.

(10) The contributions—

(a) are payable from the start of the payment period,

(b) continue to be payable while the person is in pensionable employment or paying additional contributions under regulation C9 or C10, and

(c) cease to be payable if he dies or becomes entitled to retirement benefits before the end of the payment period.

15.—(1) This paragraph—

(a) applies where family benefit contributions to which paragraph 14 applies cease to be payable before the end of the payment period, and

(b) has effect subject to paragraph 16.

(2) Where the person paying the contributions dies before attaining the age of 60, or (whether or not he later re-enters pensionable employment) becomes entitled to payment of retirement benefits by virtue of regulation E4(4) (incapacity)—

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but

(b) if part of the payment period falls after his 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.

(3) Where the person dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60—

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but

(b) there is to be deducted from the appropriate terminal sum an amount of

where—

• A is the annual rate at which his contributable salary was last payable,

• B is the rate at which the contributions were last payable, and

• C is the multiplier ascertained from, or, if the remainder of the payment period is not an exact number of years, by extrapolation from, Table 6 below.

TABLE 6

Years in remainder of payment period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

(4) Where the person becomes entitled to payment of retirement benefits by virtue of regulation E4(5) (redundancy, etc.)—

(a) he may, by giving written notice to the Secretary of State within 3 months after the end of his pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period,

(b) if he does so elect, on payment of the lump sum, contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made, and

(c) if he does not so elect, contributions are to be treated as having been paid in respect of

where—

• D is the period in respect of which the original election was made,

• E is the period during which contributions were paid, and

• F is the payment period.

16.  Where—

(a) a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4), and

(b) there is then a retrospective increase in the person’s contributable salary, and

(c) the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,

the person, or,as the case may be, his widow or widower or a beneficiary nominated under regulation E23, may notify the Secretary of State in writing that the amount of the deduction made or lump sum payable is not to be increased.

PART IV FAMILY BENEFITS AND WAR SERVICE

17.—(1) In this Part—

(a) any reference to regulations D5 or D6 is a reference to regulation D5 or D6 of the 1988 Regulations which continue to have effect for certain purposes by virtue of paragraph 12 of Schedule 15; and

(b) “war service period” means a period which a person is entitled to count as reckonable service by virtue of regulation D5 or D6, and references to a person’s being notified are references to his being notified of the Secretary of State’s determination of a claim made under regulation D5 or D6.

(2) This Part does not apply—

(a) if the person’s family benefit service does not include all periods counting as reckonable service otherwise than by virtue of regulation D5 or D6, or

(b) if his war service period counts by virtue of regulation D5, his qualifying service for the purposes of that regulation was fire service or police service or Northern Ireland fire service or police service, and he died before 1st April 1975, or

(c) if his war service period counts by virtue of regulation D5, his qualifying service was National Health service or service in health and personal social services in Northern Ireland, and he died before 17th July 1975, or

(d) if his war service period counts by virtue of regulation D5, his qualifying service was local government service or Northern Ireland local government service, and he died before 1st April 1978.

18.—(1) Subject to paragraph 21, a person who was notified before becoming entitled to payment of retirement benefits may, by giving written notice to the Secretary of State within 3 months after the relevant date, elect that his war service period is to be included in his family benefit service.

(2) The relevant date—

(a) if he applied for payment of retirement benefits before becoming entitled to payment of them and before being notified, is the date on which he was notified, and

(b) in any other case, is the date on which he applied for payment of retirement benefits.

19.  Subject to paragraph 21, a person who was notified after becoming entitled to payment of retirement benefits may, by giving written notice to the Secretary of State within 6 months after the date on which he was notified, elect that his war service period is to be included in his family benefit service.

20.—(1) If an election is made under paragraph 18 or 19 an additional contribution equal to the actuarial value of the war service period at 1st April 1978 becomes payable.

(2) In the case of an election under paragraph 18 the additional contribution is to be deducted from the appropriate terminal sum.

(3) In the case of an election under paragraph 19 the additional contribution may, without prejudice to any other method of recovery, be deducted from any death grant under regulation E20.

21.—(1) If the person—

(a) died before 15th February 1982, or

(b) has died before being notified, or

(c) has died after being notified and without having made an election under paragraph 18 or 19 but while still entitled to do so,

paragraphs 18 to 20 do not apply but 2/3rds of his war service period is included in his family benefit service.

(2) If the person died before 15th February 1982 this paragraph does not apply so as to reduce the amount of any family benefit.

Regulation D3

SCHEDULE 7 RECKONABLE SERVICE ARISING FROM PAYMENT OF ADDITIONAL CONTRIBUTIONS IN RESPECT OF PAST PERIODS

1.—(1) In paragraphs 1 to 7 of this Schedule—

“the principal election” means the election under regulation C4(2);

“the past period” means the period specified under regulation C4(7)(a);

“the contribution period” means the period specified under regulation C4(7)(c);

“full-time contributor” means a person who has paid or is paying additional contributions for a past period under Part I of Schedule 4 and has not been in part-time pensionable employment during any part of the contribution period;

“part-time contributor” means a person who has paid or is paying additional contributions for a past period under Part I of Schedule 4 and has been in part-time pensionable employment at some time during the contribution period;

(2) Any reference in this Schedule, in relation to a part-time contributor to a period which a person is entitled to count as reckonable service arising from the contribution period or any part of it is a reference to a period calculated by applying the formula in regulation Dl(2) to the contribution period or part of it.

2.  Where a person—

(a) is a full-time contributor who has completed payment of additional contributions;

(b) is a full-time contributor who ceased to be in pensionable employment before the end of the contribution period and has made a payment under paragraph 8(3) or 8(4) of Schedule 4, or

(c) is a part-time contributor who was in pensionable employment at the end of the contribution period, whose principal election has not ceased to have effect under paragraph 7 of Schedule 4 and who has made a payment under paragraph 6(1) of Schedule 4, or

(d) is a part-time contributor who ceased to be in pensionable employment before the end of the contribution period and has made a payment under paragraph 9(5) of Schedule 4, or

(e) has completed payment of additional contributions in accordance with Schedule 5,

he shall be entitled to count the past period as reckonable service.

3.—(1) This paragraph applies when a person—

(a) is a part-time contributor who was in pensionable employment at the end of the contribution period, whose principal election has not ceased to have effect under paragraph 7 of Schedule 4 and who has not made a payment under paragraph 6 of Schedule 4,

(b) is a full-time or part-time contributor who ceases to be in pensionable employment before the end of the contribution period, does not again enter such employment within one month and before becoming entitled to payment of retirement benefits and does not make any payment under paragraph 8, 9, 10 or 12 of Schedule 4, or

(c) is a part-time contributor who ceases to be in pensionable employment before the end of the contribution period and makes a payment under paragraph 9(3) or 9(4) of Schedule 4,

and where neither paragraphs 4 nor 5 apply.

(2) The person is entitled to count as reckonable service

where—

• A is the past period,

• B is the contribution period, and

• C is determined in accordance with sub-paragraph (3).

(3) The value of C is as follows—

(a) where the person falls within sub-paragraph (1)(a), C is the period which the person is entitled to count as reckonable service which arises from the contribution period,

(b) where the person falls within sub-paragraph (1)(b) and is a full-time contributor, C is so much of the contribution period as has elapsed when the pensionable employment ended;

(c) where the person falls within sub-paragraph (1)(b) and is a part-time contributor, C is the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as has elapsed when the pensionable employment ended;

(d) where the person falls within sub-paragraph (l)(c) and makes a payment under paragraph 9(3) of Schedule 4, C is so much of the contribution period as has elapsed when the pensionable employment ended; and

(e) where the person falls within sub-paragraph (l)(c) and makes a payment under paragraph 9(4) of Schedule 4, C is the aggregate of—

(i) the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as has elapsed when the pensionable employment ended, and

(ii) the period from the date when the pensionable employment ended to the end of the contribution period.

4.—(1) This paragraph applies to a full-time or part-time contributor who falls within paragraph 3(l)(b) and who, when his pensionable employment ended, was incapacitated and had not attained the age of 60.

(2) In this paragraph A and B have the same meanings as in paragraph 3.

(3) If the person was a full-time contributor he is entitled to count as reckonable service—

(a) where the contribution period would not have expired before he attained the age of 60—

where

• D is the period from the start of B to his 60th birthday, or

(b) in any other case, A.

(4) If the person was a part-time contributor he is entitled to count as reckonable service—

(a) where the contribution period would not have expired before he attained the age of 60—

where

• D is the aggregate of—

(i) the period which he is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed when the pensionable employment ended, and

(ii) the period from the date when the pensionable employment ended to his 60th birthday, or

(b) in any other case

where—

• E is the period which he is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed when the pensionable employment ended,

• F is so much of the contribution period as elapsed when the pensionable employment ended.

5.  If a person had elected under paragraph 4 of Schedule 4 to shorten the contribution period—

(a) he is in any case entitled to count as reckonable service

where

• G is the original contribution period and H is so much of it as had elapsed by the effective date of the election, and

(b) paragraphs 3 and 4 have effect with the substitution;

(i) as A, of

(ii) as B, of the shortened contribution period,

(iii) as D, of the period from the effective date of the election to his 60th birthday, and

(c) the definition of C in paragraph 3(3) shall have effect with the substitution for the words “the contribution period” of the words “the shortened contribution period”.

6.—(1) This paragraph applies where a full-time or part-time contributor revokes his election made under regulation C4 in accordance with paragraph (10) of that regulation.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

where

• A is the past period

• B is the contribution period, and

• C is—

  (a)

  where the person is a full-time contributor, so much of B as had elapsed by the first day of the month following the date on which the revocation of that election has effect in accordance with regulation C4(11), and

  (b)

  where the person is a part-time contributor, the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed by the date referred to in (a) above.

7.—(1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraphs 10 to 12 of Schedule 4.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

(a) the period he would have been entitled to count under paragraph 3 if the lump sum had not been paid, and

(b) a period of

years, where

• A is the retirement lump sum,

• B is the lump sum that would have been payable under paragraph 8 or 9(5) of Schedule 4,

• C is so much of the past period as he is not entitled to count under (a) above, and

• D is his average salary.

8.—(1) This paragraph applies where a person paying additional contributions in accordance with Method 1, as described in paragraph 1 of Schedule 5, elects to cease to pay such contributions in accordance with paragraph 4 of that Schedule.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

where—

• A is the number of years (or part thereof) elected to be purchased,

• B is the period for which contributions were payable, and

• C is so much of B as had elapsed by the date on which the election has effect in accordance with paragraph 4(2) of Schedule 5.

9.—(1) This paragraph applies where a person is continuing to pay contributions in accordance with Method 3 as described in paragraph 5 of Schedule 5 and—

(a) before the end of the contribution period they cease to be payable, and

(b) he does not make a lump sum payment under paragraph 6 of Schedule 5.

(2) Subject to sub-paragraph (3), the person is entitled to count as reckonable service

where—

• A is the period in respect of which the contributions were being paid,

• B is the number of instalments he has paid, and

• C is the number of instalments he would have paid if the contributions had not ceased to be payable.

(3) Where the contributions cease to be payable by reason of his—

(a) dying, or

(b) becoming incapacitated before attaining the age of 60,

he is entitled to count as reckonable service the whole of the period in respect of which the contributions were being paid.

10.—(1) This paragraph applies where a person who is, in accordance with paragraph 7 of Schedule 5, continuing to pay contributions which he began to pay before 1973—

(a) before attaining the age of 60 ceases to be in pensionable employment, and

(b) does not then become entitled to payment of retirement benefits under regulation E4(4) (incapacity) or to a short-service incapacity grant under regulation E17.

(2) The person is entitled to count as reckonable service

where—

• A is the period in respect of which the contributions were being paid,

• B is the period during which they were paid, and

• C is the period from the start of B to his 60th birthday.

11.—(1) This paragraph applies where a person is continuing to pay contributions in accordance with paragraph 8 of Schedule 5 and—

(a) ceases to be in full-time employment before the end of the period for which the contributions were payable (“the contribution period”); and

(b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits, and no lump sum payment is made under paragraph 9(3) of Schedule 5.

(2) Subject to sub-paragraph (4), the person is entitled to count as reckonable service—

where—

• A is the past period,

• B is the contribution period, and

• C is so much of B as had elapsed when the pensionable employment ended.

(3) This sub-paragraph applies where—

(a) when the pensionable employment ended the person was incapacitated and had not attained the age of 60, or

(b) he died while in pensionable employment, or

(c) he dies within 3 months after the end of the pensionable employment without having made an election under paragraph 9(3) of Schedule 5.

(4) Where sub-paragraph (3) applies—

(a) if, when the pensionable employment ended, at least one year of the contribution period had elapsed he is entitled to count the whole of the past period as reckonable service, and

(b) in any other case, he is not entitled to count any period as reckonable service and the additional contributions paid are to be refunded.

Regulation E3

SCHEDULE 8 PERIODS MAKING UP QUALIFYING PERIOD

1.  A period of pensionable employment.

2.  A period counting as reckonable service by virtue of regulation D3 (which applies where additional contributions have been paid for a past period) or regulation D4 (which applies where additional contributions have been paid for a current period).

3.  A period counting as admitted service or specified country service.

4.  A period of service or employment in respect of transfer value which has been accepted by the Secretary of State.

5.  A period of comparable British service.

6.  A period of employment which is pensionable for the purposes of the Universities Superannuation Scheme.

Schedule 1 (meaning of ‘appropriate factor')

SCHEDULE 9

TABLE 1

EARLY RETIREMENT FACTORS—PENSIONS

Age	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.561	0.563	0.566	0.568	0.570	0.572	0.575	0.577	0.579	0.581	0.584	0.586
51	0.588	0.591	0.593	0.596	0.598	0.601	0.603	0.606	0.608	0.611	0.613	0.616
52	0.618	0.621	0.624	0.626	0.629	0.632	0.635	0.637	0.640	0.643	0.646	0.648
53	0.651	0.654	0.657	0.660	0.663	0.666	0.669	0.672	0.675	0.678	0.681	0.684
54	0.687	0.690	0.694	0.697	0.701	0.704	0.708	0.711	0.714	0.718	0.721	0.725
55	0.728	0.732	0.736	0.740	0.743	0.747	0.751	0.755	0.759	0.763	0.766	0.770
56	0.774	0.778	0.782	0.786	0.790	0.794	0.799	0.803	0.807	0.811	0.815	0.819
57	0.823	0.828	0.832	0.837	0.841	0.846	0.850	0.855	0.859	0.864	0.868	0.873
58	0.877	0.882	0.887	0.892	0.897	0.902	0.907	0.911	0.916	0.921	0.926	0.931
59	0.936	0.941	0.947	0.952	0.957	0.963	0.968	0.973	0.979	0.984	0.989	0.995

TABLE 2

EARLY RETIREMENT FACTORS—LUMP SUMS

Age	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.695	0.697	0.699	0.702	0.704	0.706	0.708	0.710	0.712	0.715	0.717	0.719
51	0.721	0.723	0.725	0.728	0.730	0.732	0.734	0.736	0.738	0.741	0.743	0.745
52	0.747	0.749	0.752	0.754	0.756	0.759	0.761	0.763	0.766	0.768	0.770	0.773
53	0.775	0.777	0.780	0.782	0.784	0.787	0.789	0.791	0.794	0.796	0.798	0.801
54	0.803	0.806	0.808	0.811	0.813	0.816	0.818	0.821	0.823	0.826	0.828	0.831
55	0.833	0.836	0.838	0.841	0.843	0.846	0.849	0.851	0.854	0.856	0.859	0.861
56	0.864	0.867	0.869	0.872	0.875	0.877	0.880	0.883	0.885	0.888	0.891	0.893
57	0.896	0.899	0.902	0.904	0.907	0.910	0.913	0.915	0.918	0.921	0.924	0.926
58	0.929	0.932	0.935	0.938	0.941	0.944	0.947	0.949	0.952	0.955	0.958	0.961
59	0.964	0.967	0.970	0.973	0.976	0.979	0.982	0.985	0.988	0.991	0.994	0.997

TABLE 3

EARLY RETIREMENT FACTORS—PENSIONS: CERTAIN NHS TRANSFEREES

Age	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.773	0.776	0.779	0.782	0.785	0.788	0.791	0.794	0.797	0.801	0.804	0.807
51	0.810	0.813	0.816	0.820	0.823	0.826	0.830	0.833	0.837	0.840	0.843	0.847
52	0.850	0.854	0.857	0.861	0.865	0.869	0.872	0.876	0.880	0.883	0.887	0.891
53	0.895	0.899	0.903	0.907	0.911	0.915	0.919	0.924	0.928	0.932	0.936	0.940
54	0.944	0.949	0.954	0.958	0.963	0.967	0.972	0.977	0.981	0.986	0.991	0.995

TABLE 4

EARLY RETIREMENT FACTORS—LUMP SUMS: CERTAIN NHS TRANSFEREES

Age	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
Complete years
50	0.833	0.835	0.838	0.840	0.843	0.845	0.848	0.851	0.853	0.856	0.858	0.861
51	0.863	0.866	0.869	0.872	0.874	0.877	0.880	0.882	0.885	0.888	0.890	0.893
52	0.896	0.898	0.901	0.904	0.907	0.910	0.912	0.915	0.918	0.921	0.924	0.926
53	0.929	0.932	0.935	0.938	0.941	0.944	0.946	0.949	0.952	0.955	0.958	0.961
54	0.964	0.967	0.970	0.973	0.976	0.979	0.982	0.985	0.988	0.991	0.994	0.997

Regulations E10, H1, H2

SCHEDULE 10 MODIFIED APPLICATION IN CERTAIN CASES

PART I NATIONAL INSURANCE MODIFICATION OF PENSIONS

1.  In this Part, unless the context otherwise requires—

“the Act” means the National Insurance Act 1965(27);

“non-participating employment” has the meaning assigned to it by section 56(1) of the Act;

“part-time teacher” means a person who has elected under regulation B1 that his part-time employment is to be pensionable employment;

“retired teacher” means a person who has ceased to be in pensionable employment and has attained state pensionable age.

2.—(1) A retirement pension payable in the case of a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to new entrants within the meaning of those Regulations, or

(b) not being an existing teacher within the meaning of the Modification Regulations or a teacher in whose case by virtue of interchange rules those Regulations applied as they applied in the case of such an existing teacher, entered pensionable employment after 31st March 1967 and before 1st April 1980,

is reduced by an amount calculated by multiplying £1.70 by his reckonable service on or after 1st July 1948 but before 1st April 1980, expressed in years and any fraction of a year.

(2) In the case of a retired teacher—

(a) who was last in pensionable employment before 1st April 1980, and

(b) whose retirement pension is one to which he became entitled by virtue of regulation E4(3) or (4),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph (1) to be such service as is there mentioned.

(3) Where the retired teacher before 1st April 1980 elected for the purposes of regulation 24 of the 1976 Regulations to purchase added years, those added years are deemed for the purposes of sub-paragraph (1) to be such reckonable service as is there mentioned.

(4) Sub-paragraph (1) applies not only in the case of such a retired teacher as is there mentioned but also in the case of a retired teacher to whom paragraph 2(1) of Schedule 9 to the 1976 Regulations did not apply if the Secretary of State is satisfied that the contributions paid by him before 1st April 1980 were modified on the assumption that the said paragraph 2(1) did apply in his case.

3.—(1) This paragraph applies to a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules, was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to existing teachers within the meaning of those Regulations, or

(b) before 1st April 1980 paid contributions at a reduced rate by virtue of an election under paragraph 2(1)(c) of Schedule 9 to the 1976 Regulations.

(2) A retirement pension payable to such a retired teacher is reduced in respect of his reckonable service after the relevant date but before 1st April 1980 by the amount calculated by multiplying by such reckonable service, expressed in years and a fraction of a year, the sum specified in column 2, in the case of a man, or column 3, in the case of a woman, of Table 1 below opposite his age at the date of modification for the purposes of the Modification Regulations.

TABLE 1

Age at date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification
	Men	Women
(1)	(2)	(3)
	£	£
20 or under	1.70	1.70
21	1.65	1.60
22	1.60	1.53
23	1.55	1.45
24	1.50	1.37
25	1.47	1.30
26	1.45	1.23
27	1.43	1.17
28	1.40	1.13
29	1.35	1.07
30	1.33	1.03
31	1.30	0.97
32	1.27	0.95
33	1.25	0.93
34	1.23	0.90
35	1.20	0.87
36	1.17	0.85
37	1.15	0.83
38	1.13	0.80
39	1.10	0.77
40	1.07	0.75
41	1.07	0.73
42	1.05	0.73
43	1.03	0.70
44	1.00	0.70
45	0.97	0.67
46	0.95	0.65
47	0.95	0.65
48	0.93	0.63
49	0.93	0.63
50 and over	0.93	0.60

(3) The relevant date for the purposes of sub-paragraph (2) is—

(a) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(a), the date which was in relation to him the date of modification for the purposes of the Modification Regulations, and

(b) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(b), the first day of the month next following that in which the election mentioned in that sub-paragraph was made.

(4) In the case of a retired teacher—

(a) who was last in pensionable employment before 1st April 1980, and

(b) whose retirement pension is one to which he became entitled by virtue of regulation E4(3) or (4),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph(2) to be such service as is there mentioned.

4.  For the purposes of paragraphs 2 and 3 the reckonable service of a retired teacher is his effective reckonable service.

5.  If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 which was not non-participating employment the pension is, except as provided in paragraphs 7 and 8, reduced, for each year of such period, and proportionately for part of a year, by the appropriate amount specified in Table 2 below.

TABLE 2

Annual rate of salary during period	Reduction in retirement pension for each whole year of period
	From 3rd April 1961 to 5th January 1964
		Men	Women
			From 6th January 1964 to 5th April 1975
			Men	Women
	£	£	£	£
Not exceeding £468	nil	nil	nil	nil
Over £468 but not exceeding £520	0.19	0.16	0.19	0.16
Over £520 but not exceeding £572	0.58	0.48	0.58	0.48
Over £572 but not exceeding £624	0.96	0.80	0.96	0.80
Over £624 but not exceeding £676	1.35	1.12	1.35	1.12
Over £676 but not exceeding £728	1.73	1.44	1.73	1.44
Over £728 but not exceeding £780	2.12	1.76	2.12	1.76
Over £780 but not exceeding £832	2.31	1.92	2.51	2.09
Over £832 but not exceeding £884	2.31	1.92	2.90	2.42
Over £884 but not exceeding £936	2.31	1.92	3.29	2.74
Over £936	2.31	1.92	3.48	2.90

6.  If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 in respect of which a payment in lieu of contributions has been made, the retirement pension is, except as provided in paragraphs 7 and 8, reduced—

(a) by £2.31 in the case of a man and by £1.92 in the case of a woman for each year, and proportionately for part of a year, of any period from 3rd April 1961 to 5th January 1964, and

(b) by £3.48 in the case of a man and by £2.90 in the case of a woman for each year, and proportionately for part of a year, of any period from 6th January 1964 to 5th April 1975.

7.  Where—

(a) a period of employment of a retired teacher which was not non-participating employment or in respect of which a payment in lieu of contributions had been made is treated as reckonable service by virtue of interchange provisions, and

(b) the Secretary of State is informed of the amount by which his pension under the pension scheme applicable to him before interchange provisions applied to him would have been reduced in respect of that period by reason of graduated retirement benefit payable under the Act or of the method of calculating such reduction,

the retirement pension in respect of that period is reduced by that amount or by an amount calculated in accordance with that method, as the case may be, and no reduction, is to be made under paragraph 5 or 6 in respect of that period.

8.  No reduction in the amount of a retirement pension is to be made under paragraph 5 or 6 in respect of any period which is reckonable service by virtue of regulation D3 or D4 or of regulations under section 1 of the Superannuation (Miscellaneous Provisions) Act 1948(28) (employment in national service).

9.  A retirement pension payable to a part-time teacher, so far as it is attributable to any part-time service which was non-participating employment within the meaning of the Act (exclusive of any period of such employment in respect of which a payment in lieu of contributions has been made), is not to be less than the amount required to constitute the benefits in respect of that service equivalent pension benefits.

10.—(1) An annual pension in respect of any such service as is mentioned in paragraph 9 is to be paid to a part-time teacher to whom no retirement pension is payable under regulation E4 if he is in pensionable employment on attaining state pensionable age.

(2) A pension under this paragraph is of the amount required to constitute the benefits in respect of the service equivalent pension benefits and is payable from the day following that on which the part-time teacher ceases to be in pensionable employment or in employment which would, if he had not attained the age of 70, be pensionable employment.

(3) Regulation E33(2) (application for payment) applies in relation to a pension payable under this paragraph.

11.  A part-time teacher to whom paragraph 10 applies is entitled to be paid a sum equal to the balance of his contributions computed as at the date of repayment in accordance with regulation C13 reduced by half the actuarial value of the pension payable to him under paragraph 10.

12.—(1) Any person who was employed in non-participating employment and attains state pensionable age is to be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service—

	Man	Woman
during the period from 3rd April 1961 to 5th January 1964	£2.31	£1.92
during the period from 6th January 1964 to 5th April 1975	£3.48	£2.90

but excluding any period of such employment in respect of which—

(a) a payment in lieu of contributions has been made, or

(b) any retirement benefits are payable under regulation E4.

(2) If on attaining state pensionable age he is still in pensionable employment payment is to be deferred until he ceases to be in pensionable employment, or in employment which would be pensionable employment if he had not attained the age of 70.

(3) Regulation E33(2) (application for payment) applies in relation to a sum payable under this paragraph.

PART II EMPLOYMENT AT REDUCED SALARY

13.  Subject to paragraphs 14 to 19, these Regulations apply as if the person had been one person in relation to pensionable employment (“the earlier employment”) up to the end of his employment at the previous rate and a separate person in relation to pensionable employment (“new employment”) from the start of his employment at the reduced rate, and accordingly apply separately in relation to each of those employments.

14.  For the purposes of regulation E3 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.

15.—(1) For the purposes of regulation E32(2) (limits on reckonable service for calculating benefits), periods counting as reckonable service in relation to one of the employments count also in relation to the other.

(2) Any period excluded by regulation E32(2) is excluded in relation to new employment only.

16.—(1) A period for which the person has, before the first day of new employment, elected to pay additional contributions under regulation C4 does not count as reckonable service in relation to new employment but does, subject to sub-paragraph (2), count in relation to the earlier employment.

(2) An election to pay such contributions by Method A which was made less than 12 months before the first day of new employment ceases to have effect on that day, and any contributions paid in pursuance of it are to be refunded.

(3) If an election to pay such contributions is made on or after the first day of new employment—

(a) the period to which it relates counts as reckonable service in relation to new employment but does not count in relation to the earlier employment, and

(b) if the contributions are to be paid by Method B paragraph 14 of Schedule 4 (calculation of lump sum where salary reduced) does not apply.

17.—(1) This paragraph applies if the person becomes entitled to payment of retirement benefits by virtue of regulation E4(3) or(4) (incapacity).

(2) For the purposes of regulation E8 (enhancement) the appropriate period is to be calculated by reference to the aggregate of the period counting as reckonable service in relation to the earlier employment and the period so counting in relation to new employment, and

(a) if he becomes entitled to payment of the benefits within 3 years after the start of new employment, the period counting as reckonable service in relation to the earlier employment, or

(b) in any other case, the period so counting in relation to new employment,

is increased by the appropriate period so calculated.

18.—(1) For the purpose of calculating any death grant under regulation E20 or supplementary death grant under regulation E21 that may become payable in respect of the person—

(a) the average salary mentioned in regulations E20(2) and E21(2)—

(i) if the grant becomes payable within 3 years after the start of new employment, is his average salary in respect of the earlier employment, and

(ii) in any other case, is his average salary in respect of new employment,

(b) the retirement lump sum mentioned in regulation E20(2) is the aggregate of the lump sums that would have become payable as there mentioned in respect of each of the employments, enhanced in accordance with paragraph 17, and

(c) the retirement pension mentioned in E21(3) is the aggregate of the retirement pensions paid in respect of each of the employments.

(2) Only one of either kind of grant is to be paid.

19.  Regulation E26(7) does not have effect so as to preclude the payment of a children’s pension in respect of each of the employments.

PART III POLICY SCHEMES

20.  In this Part “policy scheme service” has the meaning that was given in regulation 3(2) of the Teachers' Superannuation (Policy Schemes) Regulations 1979(29) (“the 1979 Regulations”).

21.  For the purposes of regulation C4(1) (case in which additional contributions may be paid for past period), if the person’s policy scheme service began before he first became employed in pensionable employment he is to be treated as having first become so employed when his policy scheme service began.

22.  For the purposes of regulation E3 (qualification for retirement benefits), paragraph 1 of Schedule 8 has effect as if the person’s policy scheme service had been pensionable employment beginning after 5th April 1988.

23.  Only 9/10ths of the person’s policy scheme service is effective reckonable service.

24.—(1) For the purposes of paragraphs 1 and 2 of Schedule 3 (maximum length of additional periods), if paragraph 1(2)(a) of Schedule 3 (continuous pensionable employment) applies the person’s adjusted age—

(a) if when he made the election under regulation 4 of the 1979 Regulations he was subject to the policy scheme, is

A - C,

and

(b) in any other case, is

B - C,

where—

• A is his age when the election took effect,

• B is his age when pensionable employment in continuation of his policy scheme service began, and

• C is 9/10ths of his policy scheme service.

(2) If paragraph 1(2)(b) of Schedule 3 applies, his adjusted age for the purposes mentioned in sub-paragraph (1) above is

where—

• D is his age at the start of his most recent pensionable employment,

• E is the total time spent by him in pensionable employment, and

• F is 9/10ths of his policy scheme service.

25.—(1) For the purposes of paragraph 2 (National Insurance modifications), the person’s policy scheme service is to be treated as service after the end of June 1948.

(2) No reduction in the amount of his retirement pension is to be made under paragraph 5 or 6 in respect of the period of his policy scheme service.

PART IV ADMITTED SERVICE

26.—(1) In the case of a person with admitted service who has not been in pensionable employment, regulation C12(1) (entitlement to repayment of contributions) has effect with the substitution—

(a) for “pensionable employment” of “admitted service”, and

(b) for “retirement benefits” of the benefits described in paragraph 27(1).

(2) In the case of any person with admitted service, regulation C13 (calculation of contributions to be repaid) has effect as if the amounts specified in regulation C13(3) included the contributions paid by him in respect of that service.

27.—(1) Subject to sub-paragraphs (2) to (5) and paragraph 29, an annual pension and a lump sum (“admitted service benefits”) are payable in respect of admitted service.

(2) A person who has not been in pensionable employment is qualified for admitted service benefits if his admitted service amounts to at least 5 years.

(3) Any other person with admitted service is qualified for admitted service benefits if he is qualified for retirement benefits.

(4) A person who has not been in pensionable employment and is qualified for admitted service benefits becomes entitled to payment of them on his 60th birthday.

(5) Any other person qualified for admitted service benefits becomes entitled to payment of them when he becomes entitled to payment of retirement benefits.

28.—(1) The rate of the annual pension is

where—

• A is the average annual rate of the person’s salary during his admitted service,

• B is the length of the admitted service, expressed in years and any fraction of a year, and

• C is so much of

as is attributable to admitted service before 1st April 1962.

(2) The amount of the lump sum is

where—

• A is the same as in sub-paragraph (1) and—

• D is the length, expressed in years and any fraction of a year, of admitted service before 1st April 1963, and

• E is the length, so expressed, of admitted service after 31st March 1963.

29.  Regulations E18 (deferment etc. of benefits), E33 (payment of benefits) and E35 (benefits not assignable) apply in relation to admitted service benefits as they apply in relation to retirement benefits.

PART V SPECIFIED COUNTRY SERVICE

30.  Regulations E4 (entitlement to payment of retirement benefits), E6 (amount of retirement lump sum), E13(3) (pension becoming payable again after cessation on pensioner ceasing to be incapacitated), E15 (retirement benefits on cessation of further employment) and E16 (short-service annuity) have effect with the substitution for references (whether direct or not) to the age of 60 of references to the age obtained by deducting from 60 years a period of 3 months in respect of each complete year of up to 20 years of specified country service.

31.  Subject to paragraph 32—

(a) for the purpose of calculating retirement benefits, and grants under regulations E17, E20 and E21, and

(b) for the purposes of regulation E32(2) (restriction of effective reckonable service to 45 years, etc.),

specified country service counts as reckonable service at 1.5 times its actual length.

32.  For the purposes of regulation E8 (enhancement of retirement benefits in case of incapacity), in calculating relevant service specified country service counts as reckonable service at its actual length.

PART VI PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION SCHEME

33.  In this Part—

(a) “the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995(30); and

(b) the expressions “member” and “scheme” shall be construed in accordance with the 1995 Regulations.

34.  This Part applies to a person who—

(a) immediately before he was in pensionable employment (within the meaning of these Regulations) was in pensionable employment within the meaning of the 1995 Regulations; and

(b) who ceased to be in pensionable employment within the meaning of the 1995 Regulations and became employed in pensionable employment within the meaning of these Regulations by virtue of a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 1981(31).

35.  Where a transfer value has been accepted in respect of a person to whom this Part applies pursuant to a written request made by that person within 12 months of the date of the transfer referred to in paragraph 34 he is entitled to count as reckonable service the period which, at the time of that transfer, he was entitled to count as pensionable service for the purposes of the 1995 Regulations.

36.—(1) If a person to whom this Part applies—

(a) chose, while he was a member of the scheme to increase his right to benefits under the scheme by buying additional service under regulation Q1 of the 1995 Regulations by making regular additional contributions; and

(b) at the time of the relevant transfer referred to in paragraph 34 had not completed the payment of the additional contributions

he may complete the payment of such contributions as if Part Q of the 1995 Regulations applied to him and (if he does so) shall accordingly be entitled to count as reckonable service the additional service which would have been bought under Part Q of the 1995 Regulations by the payment of such contributions.

(2) For the purposes of regulations C13, C18 and H6 the contributions referred to in this paragraph shall be treated as having been paid under regulation C4.

(3) For the purposes of any provision in these Regulations which imposes a maximum on the contributions which a person can make, the contributions referred to in this paragraph shall be treated as paid under Part C.

37.  Where a person to whom this Part applies—

(a) was, immediately before the relevant transfer referred to in paragraph 34, a person to whom regulation R2 of the 1995 Regulations or regulation 54 of the National Health Service (Superannuation) Regulations 1980(32) (special provision for certain nurses, physiotherapists, midwives and health visitors) or regulation R3 of the 1995 Regulations or regulation 55 of the National Health Service (Superannuation) Regulations 1980 (special provision for certain mental health officers) applied, and

(b) has continued to be such a person after the said transfer save only that his employer was not an employing authority within the meaning of the 1995 Regulations,

regulation E4 shall apply in relation to that person as if the references to the age of 60 were references to the age of 55.

38.—(1) Where a transfer value has not been accepted in relation to a person to whom this Part applies, the period during which the person was in pensionable employment within the meaning of the 1995 Regulations is comprised in a qualifying period for the purposes of Regulation E3.

(2) Sub-paragraph (1) above shall not be taken as precluding such a period from falling within paragraph 4 of Schedule 8 in a case where a transfer value has been accepted.

Regulation E11

SCHEDULE 11 ALLOCATION OF PART OF RETIREMENT PENSION

PART 1 CONTENTS OF DECLARATION

1.—(1) A declaration is to specify—

(a) the part of the retirement pension allocated, and

(b) which alternative benefit it is to provide.

(2) The part allocated, which is to be expressed as a whole number of pounds, must not exceed the lower of—

(a) 1/3rd of the annual rate of the retirement pension, disregarding any actuarial reduction required by regulation E5(5) and any National Insurance modification under Schedule 10, and

(b) the amount that would result in the reduction of that rate to less than the rate of, as the case may be, the annuity mentioned in regulation E11(2)(a) or the subsequent annuity mentioned in regulation E11(2)(b),

and must not be such as to affect any equivalent pension benefits.

(3) The part allocated must not be such as to cause the retirement pension payable to be less than the guaranteed minimum in relation to employment up to 6th April 1997.

PART II PROCEDURE

2.—(1) A person who, with a view to making an allocation, gives the Secretary of State at least 4 months' notice of his intended retirement is referred to in this Schedule as a “retiring employee”.

(2) For the purposes of this Schedule a person’s relevant birthday is—

(a) where retirement benefits become payable by virtue of regulation E4(5) (redundancy, etc.), his 50th, and

(b) in any other case, his 60th.

3.—(1) Before delivering a declaration a person must have given the Secretary of State written notice of his intention to make an allocation.

(2) The notice is to be given—

(a) in the case of a retiring employee, no later than his application for payment of retirement benefits, and

(b) in any other case, no earlier than 4 months before the later of—

(i) the date on which the person becomes qualified for retirement benefits, and

(ii) his relevant birthday.

4.—(1) Before delivering a declaration a person must also at his own expense—

(a) have satisfied the Secretary of State as to his health, and

(b) have provided the Secretary of State with such information about the person for whose benefit the allocation is to be made, and verified it in such manner, as the Secretary of State may reasonably require.

(2) In order to satisfy the Secretary of State as to his health the person must have been examined by a medical practitioner nominated by the Secretary of State; he may if he wishes be examined by a second such practitioner if the Secretary of State is not satisfied as a result of the first examination.

5.—(1) On receiving a notice under paragraph 3 the Secretary of State is to notify the person in writing of—

(a) the amount or estimated amount of his retirement pension,

(b) if paragraph (3) of regulation E5 applies, the amount or estimated amount of the retirement pension to which he would be entitled if that paragraph did not apply,

(c) the name and address of the nominated medical practitioner, and

(d) the time within which any declaration is to be delivered.

(2) A declaration is to be delivered—

(a) if the person is resident outside the United Kingdom, within 4 months, and

(b) in any other case, within 3 months,

after receipt of the Secretary of State’s notification under sub-paragraph (1).

(3) If he is satisfied as to the person’s health, and with the information provided in accordance with paragraph 4(1)(b), the Secretary of State is to send the person a suitable form on which to make the declaration.

(4) On the delivery to him of a declaration, the Secretary of State is to provide the person making it with written particulars of the alternative benefit.

6.  A declaration, and any notice or other communication under this Part, may be sent by post.

PART III OTHER MATTERS

7.—(1) Subject to sub-paragraphs (2) to (6), a declaration takes effect as such on the day on which it is delivered to the Secretary of State.

(2) A declaration cannot take effect before the person’s relevant birthday.

(3) A declaration has no effect if either the person making it or the person for whose benefit the allocation was to be made dies before the material time.

(4) In the case of a declaration made by a retiring employee the material time is the later of—

(a) the day after that on which the declaration is delivered, and

(b) the day before that on which he becomes entitled to payment of retirement benefits.

(5) In any other case the material time is the day on which the declaration is delivered.

(6) A declaration may be revoked or varied by a further declaration delivered—

(a) in the case of a retiring employee, before the day on which he becomes entitled to payment of retirement benefits, and

(b) in any other case, before the day on which the original declaration is delivered.

8.—(1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retirement benefits.

(2) For the purposes of sub-paragraph (1), if a person other than a retiring employee dies in pensionable employment after his declaration has taken effect, he is to be taken to have become entitled to payment of retirement benefits on the date of his death.

9.—(1) If notice of intention has been given under paragraph 3 and by the later of—

(a) the date of the person’s becoming entitled to retirement benefits, and

(b) his relevant birthday,

no declaration has been delivered, then, from the later of those dates until he has either delivered a declaration or failed to satisfy the Secretary of State as mentioned in paragraph 5(3), 1/3rd of his retirement pension disregarding any actuarial reduction required by regulation E5(3) may be withheld.

(2) Any resulting underpayment or overpayment is to be adjusted in due course.

10.—(1) If after a retiring employee has delivered a declaration the rate of his retirement pension is increased, otherwise than under the Pensions (Increase) Act 1971(33), the part allocated is correspondingly increased.

(2) Sub-paragraph (1) applies even if the increase in the retirement pension takes effect from a date earlier than the date of delivery of the declaration.

(3) The corresponding increase in the part allocated, which is to be rounded down to the nearest pound, takes effect from the same date as the increase in the retirement pension.

(4) If the alternative benefit is the one described in regulation E11(2)(b) (annuity for declarant followed by annuity for surviving spouse), the resulting increase in the first of those annuities takes effect from the same date as the increase in the retirement pension.

11.  If after a person has delivered a declaration the rate of his retirement pension is reduced, the declaration continues to have effect but the part allocated is reduced to any extent necessary to secure that the restrictions in paragraph 1(2) are still complied with.

Regulations F2, F4

SCHEDULE 12 TRANSFER VALUES

PART I OUTWARD TRANSFERS

1.  A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 97 of the 1993 Act for the calculation of cash equivalents.

2.  Where—

(a) a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme, or

(b) a transfer value is payable to the scheme managers of an approved pension scheme which is not a club scheme and none of the service to which it relates is service before 1st September 1988,

and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis.

3.  Where—

(a) a transfer value is payable to the scheme managers of an approved pension scheme which is not a club scheme, and

(b) the service to which it relates includes service before 1st September 1988, and

(c) no right to a cash equivalent was acquired,

the amount of the transfer value is the total of

A and the greater of B and C,

where—

• A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 31st August 1988,

• B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before 1st September 1988, and

• C is a notional transfer value, calculated as if Schedule 7 to the 1976 Regulations, as in force on 31st August 1988, had continued in force, in respect his service before 1st September 1988.

4.  Where—

(a) a transfer value is payable to the scheme managers of an approved pension scheme which is not a club scheme, and

(b) the service to which it relates includes service before 1st September 1988, and

(c) a right to a cash equivalent was acquired,

the amount of the transfer value is

D - E

where—

• D is the transfer value that would have been payable if paragraph 3 had applied, and

• E is the amount of the cash equivalent,

5.  Where—

(a) a transfer value is payable to the scheme managers of a personal pension scheme, and

(b) a right to a part cash equivalent was acquired,

the transfer value is to be calculated on the cash equivalent basis but as if the person’s pensionable employment had ended with 5th April 1988.

6.—(1) This paragraph applies where—

(a) a transfer value falls to be calculated in accordance with paragraph 3 or 4, and

(b) for the purposes of paragraph 3 C is greater than B.

(2) Subject to sub-paragraphs (3) and (4), if the transfer value is not paid within 6 months after the person ceased to be in pensionable employment the amount calculated in accordance with paragraph 3 or 4 is increased by adding to it interest on C at 9% per annum, compounded with 3-monthly rests, for each complete period of 3 months after the end of the employment and before the date of payment.

(3) If the employment ended before 1st April 1977 the amount calculated in accordance with paragraph 3 is increased by adding to it—

(a) interest on C at 6% per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before 1st April 1977, and

(b) interest on C at 9% per annum, compounded with 3 monthly rests, for the period of 3 months beginning on 1st April 1977 and for each subsequent complete period of 3 months before the date of payment.

(4) If the employment ended after 5th April 1978 and before 1st April 1979 the amount calculated in accordance with paragraph 3 is increased by adding to it interest on C at 6% per annum compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.

7.  Where a transfer value is paid to the scheme managers of an occupational pension scheme which is not a contracted-out scheme or of a personal pension scheme, there may be deducted from it the amount of any contributions equivalent premium paid by the Secretary of State.

PART II INWARD TRANSFERS

8.  If the employment in which the person was subject to the previous scheme was comparable British service, he is entitled to count as reckonable service the period of service certified by the scheme managers as having stood to his credit under the scheme when he ceased to be subject to it.

9.—(1) If—

(a) the previous scheme is a club scheme service under which is not comparable British service, or

(b) the previous scheme is a personal pension scheme or an approved pension scheme which is not a club scheme and the person has entered pensionable employment after 31st December 1985,

he is entitled, unless paragraph 10 applies, to count as reckonable service the period specified in sub-paragraph (2).

(2) The period is one equal to the period of reckonable service that would enable the Secretary of State to pay a transfer value, calculated on an actuarial basis, of the same amount as the one accepted.

(3) In calculating the period specified in sub-paragraph (2)—

(a) if sub-paragraph (1)(a) applies and the request for the transfer value to be accepted was made within 12 months after the date on which the person entered pensionable employment, the calculation is to be made by reference to the age and salary notified by the scheme managers of the previous scheme as those by reference to which the transfer value accepted was calculated,

(b) if sub-paragraph (1)(b) applies and the transfer value was received within 12 months after the date on which the person entered pensionable employment, the calculation is to be made by reference to his age, and the annual rate of his contributable salary, on that date,

(c) in any other case, the calculation is to be made reference to his age, and the annual rate of his contributable salary, on the date on which the transfer value was received,

(d) if sub-paragraph (1)(a) applies any sum representing interest that is included in the transfer value is not to be taken into account, and

(e) if sub-paragraph (1)(b) applies any such sum is to be taken into account.

10.—(1) This paragraph applies where—

(a) the condition specified in paragraph 9(1)(b) applies,

(b) the person has made an election under regulation B6 (resumption of pensionable status),

(c) the previous election under regulation B6 of the 1988 Regulations (election not to be pensionable) was made before 30 June 1994,

(d) the person has been in excluded employment between the date of the election under regulation B6 of the 1988 Regulations and the date of the election under regulation B6 of these Regulations,

(e) a transfer value was paid under regulation F1 of the 1988 Regulations or under Schedule 1A to the Social Security Pensions Act 1975(34) or chapter IV of Part IV of the 1993 Act in respect of the person in consequence of him ceasing to be in pensionable employment by virtue of the election under regulation B6 of the 1988 Regulations,

(f) the person is an individual as is mentioned in section 172(1) of the 1995 Act, and

(g) the Secretary of State accepts a transfer value under regulation F4 of the amount specified in sub-paragraph (3).

(2) In this paragraph “the period of original pensionable employment” means the period during which the person was in pensionable employment before he made his election under regulation B6 of the 1988 Regulations.

(3) The amount referred to in sub-paragraph (1)(g) is

A + B

where—

• A is the transfer value which, calculated on the basis specified in paragraph 9(2), would enable the person to count the period of excluded employment as reckonable service as if it had been pensionable employment; and

• B is the greater of—

  (a)

  the transfer value paid by the Secretary of State in respect of the person in consequence of his ceasing to be in pensionable employment by virtue of his election under regulation B6 of the 1988 Regulations together with—

  (i)

  in a case where the transfer value was paid to the Secretary of State pursuant to regulation F4 within four weeks of the request under regulation F4(3) an amount, determined actuarially, which represents the income which would have been received had such sum been invested during the period starting at the end of the month in which the transfer value was paid under regulation F1 of the 1988 Regulations and ending at the end of the month in which the request under regulation F4(3) was made; and

  (ii)

  in any other case the amount referred to in paragraph (i) above together with a further amount, determined actuarially, which represents the income which would have been received compounded with monthly rests, had such sum been invested during the period starting at the end of the month in which the request under regulation F4(3) was made and ending at the end of the month in which the transfer value was paid to the Secretary of State; and

  (b)

  the amount which would be paid as a transfer value by the Secretary of State in respect of the person if at the date on which he made the election under regulation B6—

  (i)

  he was in pensionable employment and made an election under regulation B5 (election not to be pensionable); and

  (ii)

  he had been in pensionable employment for a period equal to the period of original pensionable employment.

(4) Where this paragraph applies the person is entitled to count as reckonable service—

(a) the reckonable service arising from the period of original pensionable employment; and

(b) such service arising from the period of excluded employment as if it had been pensionable employment.

11.  If—

(a) the previous scheme is an approved pension scheme which is not a club scheme; and

(b) the person entered pensionable employment before 1st January 1986,

he is entitled to count as reckonable service a period calculated as if Schedule 7 to the 1976 Regulations, as in force on 31st August 1988, had continued in force.

Regulations G1, G2

SCHEDULE 13 TEACHERS' PENSION ACCOUNT

FORM OF ACCOUNT

Regulation H12

SCHEDULE 14 REVOCATIONS

• The Teachers' Superannuation (Consolidation) Regulations 1988 (S.I. 1988/1652)

• The Teachers' Superannuation (Amendment) Regulations 1989 (S.I. 1989/378)

• The Teachers' Superannuation (Amendment) (No. 2) Regulations 1989 (S.I. 1989/811)

• The Teachers' Superannuation (Amendment) Regulations 1993 (S.I. 1993/114)

• The Teachers' Superannuation (Amendment) Regulations 1994 (S.I. 1994/1058)

• The Teachers' Superannuation (Amendment) (No. 2) Regulations 1994 (S.I. 1994/2774)

• The Teachers' Superannuation (Amendment) (No. 3) Regulations 1994 (S.I. 1994/2876)

• The Teachers' Superannuation (Amendment) Regulations 1995 (S.I. 1995/2004)

• The Teachers' Superannuation (Amendment) Regulations 1996 (S.I. 1996/2269)

• The Teachers' Superannuation (Amendment) Regulations 1997 (S.I. 1997/312)

Regulation H12

SCHEDULE 15 SAVINGS AND TRANSITIONAL PROVISIONS

PART I— GENERAL PROVISIONS

1.  In this Schedule—

“the revoked instruments” means the statutory instruments revoked by these Regulations; and

“the commencement date” means 3rd February 1998.

2.—(1) The substitution of these Regulations for the revoked instruments does not affect the continuity of the law.

(2) Anything done or having effect as if done under or for the purposes of a provision of the revoked instruments has effect, if it could have been done under or for the purposes of the corresponding provision of these Regulations, as if done under or for the purposes of that corresponding provision.

(3) Any reference, whether express or implied, in these Regulations or any other instrument or document to a provision of these regulations shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the revoked instruments has effect, a reference to that corresponding provision.

(4) Any reference, whether express or implied, in any instrument or document to a provision of the revoked instruments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of these Regulations.

(5) Any document made, served or issued on or after the commencement date which contains a reference to any of the revoked instruments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of these Regulations.

(6) Where any provision of the revoked instruments (“the replacement provision”) re-enacted, with or without modification, a previous provision revoked by the revoked instruments (“the previous provision”), then, so far as is necessary to prevent the continuity of the law from being affected, any reference in these Regulations to the replacement provision shall, so far as the context permits, be construed as including a reference to that previous provision.

3.  The revocation by these Regulations of a transitional provision relating to the coming into force of a provision re-enacted in these Regulations does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted.

4.—(1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the previous operation of those savings.

(2) The revocation by these Regulations of a saving made on the previous revocation of a provision does not affect the operation of the saving in so far as it remains capable of having effect.

PART II SPECIFIC PROVISIONS RELATING TO PART G

5.  In this Part—

(a) references to a numbered regulation prefixed by the word “old” are references to a regulation in Part G of the 1988 Regulations before the substitution effected by the Teachers' Superannuation (Amendment) Regulations 1997(35) (“the 1997 amendment regulations”) and references to the old Part II of Schedule 13 are references to Part II of Schedule 13 to the 1988 Regulations before the substitution effected by the 1997 amendment regulations;

(b) references to a numbered regulation prefixed by the word “substituted” are references to a regulation in Part G of the 1988 Regulations as substituted by the 1997 amendment regulations.

6.  The revocation of the 1988 Regulations shall not affect the obligation of the Secretary of State—

(a) to prepare accounts under the provisions of old regulation G1 in the form set out in the old Part II of Schedule 13 for the financial years starting before 1st April 1996 (which obligations continue to have effect by virtue of substituted regulation G1(2));

(b) to prepare accounts under the provisions of substituted regulation G3(1) for the financial year ending with 31st March 1997; or

(c) to prepare shadow accounts in accordance with substituted regulation G3(2) for each financial year beginning in the period from 1st April 1991 to 1st April 1995;

7.  The revocation of the 1988 Regulations shall not affect—

(a) the obligation of the Government Actuary to make an actuarial inquiry in accordance with old regulation G4 at the end of the financial year ending with 31st March 1996 and to make an alternative actuarial inquiry in accordance with substituted regulation G7;

(b) the obligation of the Government Actuary to report on those inquiries to the Secretary of State; or

(c) the obligation of the Secretary of State to lay such reports before Parliament.

8.  The revocation of the 1988 Regulations shall not affect the obligation to credit to the shadow account as to 1st April 1991 the initial credit in accordance with substituted regulation G5(1) and the amount referred to in regulation G5(2).

9.—(1) In this paragraph—

(a) references to the 1996 report are references to the report on the actuarial inquiry under old regulation G4 at the end of the financial year ending with 31st March 1996; and

(b) “relevant period” has the same meaning as in old regulation G4.

(2) For the purposes of regulation G5—

(a) the required percentage for any period before the beginning of the relevant period starting on 1st April next following the 1996 report shall be 7.2%; and

(b) the required percentage for the relevant period starting on 1st April next following the 1996 report shall be determined in accordance with substituted regulation G7(10).

PART III OTHER SPECIFIC PROVISIONS

10.—(1) The revocation of regulation C1 of the 1988 Regulations shall not affect an election made under paragraph (6) of that regulation and such election continues to have effect in accordance with paragraphs (7) to (11) of that regulation.

(2) Regulation C3(3) shall not apply in relation to such an election (whether or not it would otherwise apply apart from this sub-paragraph).

11.  The revocation of regulation D3 of the 1988 Regulations shall not affect the entitlement of a person who, before 1 May 1994, paid additional contributions for a past period in accordance with Part IV of Schedule 4 to the 1988 Regulations to count the past period as reckonable service.

12.—(1) The revocation by these Regulations of the 1988 Regulations does not extend to regulations D5 and D6 and Schedule 8 so far as they are required for the purposes of claims made after the commencement date in the circumstances specified in those regulations.

(2) Where however a period related to war service counted as reckonable service by virtue of regulation 4(1)(d) or regulations 7 and 72(1)(a) of the 1976 Regulations, regulations D5 and D6 of the 1988 Regulations do not apply.

13.  The revocation of regulation E4(3) and (4) of the 1988 Regulations shall not affect the qualification for retirement benefits of any person who, before the commencement date, qualified for retirement benefits by virtue of the said regulation E4(3) or (4).

14.  Without prejudice to the provisions of paragraph 3, in relation to a provision to or for the benefit of a child of a person who—

(a) died, or

(b) was employed in pensionable employment but ceased to be so employed,

before 1 May 1994, regulation E22(6) (which gives the meaning of the expression “child”) shall have effect as if in sub-paragraph (b) the words “and he has been receiving such education or attending such a course of training or both continuously since having attained that age without a break at any one time of longer than a year” were omitted.

15.—(1) The revocation of regulation E29(2)(c) of the 1988 Regulations shall not prevent any period referred to in regulation E29(2)(c) which had elapsed before the commencement date from comprising average salary service.

(2) The revocation of regulation E29(3) of the 1988 Regulations shall not affect the validity of any election made under that paragraph before the commencement date.

16.—(1) Regulation E29 of the 1988 Regulations shall continue to apply for the purposes of the calculation of the average salary of a person who became entitled to payment of retirement benefits before the commencement date (whether or not he subsequently becomes entitled to such benefits by virtue of regulation E15 after that date) and accordingly regulation E31 shall not apply in relation to such a person.

(2) Where a person who becomes entitled to payment of retirement benefits after the commencement date received an increase in salary such as is referred to in regulation E29(9) or (10) of the 1988 Regulations which took effect before the commencement date—

(a) regulation E29(9) to (11) and (12) or (13) of the 1988 Regulations shall continue to apply for the purposes of determining the person’s average salary, and

(b) accordingly regulation E31(11) shall not apply where the material date within the meaning of regulation E31(13) fell before the commencement date.

17.  The revocation by these Regulations of the 1988 Regulations does not extend to regulations F2 and F3(4) and Part II of Schedule 12 so far as they are required for the purposes of providing for the payment of an additional transfer value in the circumstances specified in those regulations.

18.—(1) Where a person made an election under regulation C3(2) of the 1988 Regulations before the commencement date—

(a) Table 1 in paragraph 3 of Schedule 4 to the 1988 Regulations or, as the case may be, Table 3 in paragraph 9 of that Schedule shall continue to apply for the purpose of the calculation of additional contributions payable by that person (and accordingly neither Table 1 in paragraph 3 of Schedule 4 to these Regulations nor Table 3 in paragraph 13 of that Schedule shall apply);

(b) Table 2 in paragraph 5 of Schedule 4 to the 1988 Regulations shall continue to apply in relation to a person who has made an election under paragraph 5 of Schedule 4 to the 1988 Regulations or paragraph 8 of Schedule 4 to these Regulations and accordingly Table 2 in paragraph 8 of Schedule 4 to these Regulations shall not apply; and

(c) Table 3 in paragraph 9 of Schedule 4 to the 1988 Regulations shall continue to apply for the purposes of determining an amount payable where an election is made under paragraph 5(5B)(a) of Schedule 4 to the 1988 Regulations(36) (and accordingly Table 3 in paragraph 13 of these Regulations shall not apply).

(2) Table 1 in paragraph 3 of Schedule 4 to the 1988 Regulations shall continue to apply in accordance with sub-paragraph (1)(a) irrespective of whether the person elects (after the commencement date) to vary the contribution period under paragraph 4 or 5 of Schedule 4 to these Regulations.

Regulation H13

SCHEDULE 16 AMENDMENTS TO, AND MODIFICATIONS OF, THE TEACHERS' SUPERANNUATION (CONSOLIDATION) REGULATIONS 1988

PART I— AMENDMENTS TO REGULATION E29

1.  After paragraph (1) there shall be inserted the following paragraph—

“(1A) In determining, for the purposes of paragraph (1), what are the best consecutive 365 days of the material part of the person’s average salary service, days on which the person is not in pensionable employment are disregarded.”.

2.  For paragraph (2)(a) there shall be substituted—

“(a) any period spent by the person in pensionable employment”

3.  After paragraph (5) there shall be inserted the following paragraphs—

“(5A) In determining the material part of a person’s average salary service periods when the person was not in pensionable employment shall be disregarded and accordingly the period of 3 years referred to in paragraph (5) may be discontinuous.

(5B) For the purposes of paragraphs (1A), (2)(a) and (5A) a person who is employed under a contract whereby that person is available for work but only undertakes (and accordingly is only paid for) work when, and for periods, requested by the employer is not treated as being in pensionable employment during periods when he is not undertaking work (whether or not such a person would be so treated apart from this paragraph).”.

PART II— OTHER MODIFICATIONS

4.  Where an election under regulation C2(1) of these Regulations has been made, regulation C8A shall have effect as if—

(a) the additional contribution included, as well as the amount referred to in paragraph (3), an amount equivalent to any contributions which would have been paid under regulation C3(3) of these Regulations for so much of the period as falls within the financial year in question taking the reference in that regulation to the person’s contributable salary as a reference to the notional salary disregarding the election under regulation C2(1) of these Regulations; and

(b) in determining, for the purposes of paragraph (4) the salary that would have been payable if pensionable employment has not ceased and the person had continued to be employed in the same post and on the same terms, the election under regulation C2(1) of these Regulations shall be taken into account.

5.  Regulation E7(1) shall have effect as if—

(a) the reference to regulation C1(6) included a reference to regulation C2(1) of these Regulations; and

(b) the reference to the notional rate included a reference to the rate specified in regulation C2(4) of these Regulations.

Kim Howells

Minister of State,

Department for Education and Employment

11th December 1997

We consent

Graham Allen

Jim Dowd

Two of the Lords Commissioners of Her Majesty’s Treasury

15th December 1997

(1)

1991 c. 49.

(2)

1993 c. 48.

(3)

1995 c. 26.

(4)

1996 c. 56.

(5)

1988 c. 1.

(6)

S.I. 1948/489 revoked by S.I. 1967/889.

(7)

S.I. 1966/357 revoked by S.I. 1970/862.

(8)

S.I. 1967/489 revoked by S.I. 1976/1987.

(9)

S.I. 1970/862 revoked by S.I. 1976/1987.

(10)

S.I. 1976/1987 revoked by S.I. 1988/1652.

(11)

S.I. 1988/1652 amended by the other instruments listed in Schedule 14 to these Regulations.

(12)

Section 611A was inserted into the Taxes Act by the Finance Act 1989 (c. 26), Schedule 6, paragraph 15.

(13)

1965 c. 51: relevant provisions were continued in force by S.I. 1974/2057.

(14)

1988 c. 40.

(15)

1965 c. 74; section 25 was repealed by the Superannuation Act 1972 (c. 11), section 29(4).

(16)

1989 c. 41.

(17)

1969 c. 54; section 19 was substituted by the Criminal Justice Act 1982 (c. 48), section 21.

(18)

1984 c. 23.

(19)

1959 c. 72.

(20)

1913 c. 28.

(21)

1977 c. 49; section 4 was amended by the Mental Health Act 1983 (c. 20), Schedule 4, paragraph 47.

(22)

Section 23 was repealed in part by the Health Services Act 1980 (c. 53), Schedule 7.

(23)

Paragraph 2 of Schedule 8 was amended by the Mental Health Act 1983 (c. 20), Schedule 4, paragraph 47.

(24)

S.I. 1972/1582.

(25)

1991 No. 2

(26)

S.I. 1994/2924.

(27)

1965 c. 51.

(28)

1948 c. 33.

(29)

S.I. 1979/47.

(30)

S.I. 1995/300.

(31)

S.I. 1981/1794; amended by S.I. 1987/442, 1995/2587 and the Trade Union Reform and Employment Rights Act 1993 (c. 19), section 33.

(32)

S.I. 1980/362; a relevant amending instrument is S.I. 1982/1765.

(33)

1971 c. 56.

(34)

1975 c. 60; Schedule 1A (now repealed by the 1993 Act) was inserted by the Social Security Act 1985 (c. 53), Schedule 1, paragraph 3.

(35)

S.I. 1997/312.

(36)

Paragraph 5(5B) was inserted by S.I. 1996/2269.