The Teachers’ Superannuation (Amendment) Regulations 1997

Regulation 16

SCHEDULE 1 NEW PART G IN THE PRINCIPAL REGULATIONS

“PART G FINANCE

General

G1.— (1) References in this Part to the “old Part G” or to a numbered regulation prefaced by the word “old” are references to Part G of these Regulations before the substitution effected by the Amending Regulations or to a regulation in that Part and references to the “old Part II of Schedule 13” are references to Part II of Schedule 13 to these Regulations before the substitution effected by the Amending Regulations.

(2) Old Part G and Part I of Schedule 13 shall remain in force in relation to the accounts prepared or to be prepared by the Secretary of State in relation to financial years commencing before 1st April 1996, to the actuarial inquiries to be made at the end of the financial years ending with 31st March 1991 and 31st March 1996 and the reports thereon and subject to the provisions of this Part to the calculation of employers’ contributions during the two relevant periods commencing on 1st April next following the date of the 1991 and 1996 reports respectively. Old Part II of Schedule 13 shall remain in force in relation to the accounts prepared or to be prepared in relation to the financial years commencing before 1st April 1996.

(3) In this Part references to the 1991, 1996 or 2001 reports are references to the reports on the actuarial inquiries under old regulation G4 or regulation G8 at the end of the financial year ending with 31st March 1991, 1996 or 2001, respectively.

(4) For the purposes of the inquiry under old regulation G4(1) at the end of the financial year ending with 31st March 1991 and the supplemental inquiry under regulation G2(1) and the subsequent reports no account shall be taken in assessing the scheme liabilities of the increase in death grant payable as a result of the amendment to regulation E19(2)(b) by regulation 13 of the Amending Regulations.

(5) In respect of the relevant period next following the date of the 1991 report, the required percentage referred to in old regulation G5(2) shall, in respect of the period 1st April 1997 to 30th June 1997, continue to be calculated on the basis of the percentages specified for the preceding relevant period under old regulation G4(3), (7) and (8).

Supplemental actuarial inquiry as at 31st March 1991

G2.— (1) The Government Actuary shall make a supplemental actuarial inquiry on the position in relation to the account prepared by the Secretary of State pursuant to old regulation G1 as at the end of the financial year ending with 31st March 1991 (“the financial year in question”).

(2) The Government Actuary shall make a report on the supplemental actuarial inquiry to the Secretary of State who shall lay the report before each House of Parliament. This duty shall be taken to be satisfied if a report in the form required by this regulation has been so made and laid before the date that the Amending Regulations come into force.

(3) The report is to specify the percentage, of the contributable salaries of persons entering pensionable employment on the first day of the next financial year, at which contributions should be paid, during the period beginning on 1st April 1997 and ending with 31st March next following the date of the 1996 report (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G6(a) to (f) and that are likely to be made in respect of them.

(4) The report is to state the amount by which, at the end of the financial year in question, the amount of the notional scheme assets exceeded or fell short of that of the scheme liabilities.

(5) The notional scheme assets are—

(a) the value of the employees’ contributions receivable after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment,

(b) the value of the employers’ contributions in respect of such persons receivable after the end of the financial year in question, except any such supplementary contributions as are mentioned in paragraph (7),

(c) the value of the payments that would fall to be credited under regulation G4(4)(d) and (e) to the shadow accounts referred to in regulation G3(1) for subsequent financial years up to and including the financial year ending with 31st March 1996 and to the accounts for financial years ending thereafter,

(d) the actuarial value at the end of the financial year in question of the balance in the account, and

(e) the actuarial value of the initial credit referred to in regulation G5(1).

(6) The scheme liabilities are, subject to regulation G1(4), the payments to be made under these Regulations and in respect of pension increase under the Pensions (Increase) Act 1971(1) after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment, except payments attributable to service before 1st June 1922.

(7) If the report states that the amount of the scheme liabilities exceeded that of the notional scheme assets, it is to specify a rate at which, during the relevant period, supplementary contributions should be paid by employers of persons in pensionable employment so as to remove the deficiency by 31st March 2006.

(8) The rate referred to in paragraph (7) is to be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage must either be or be a multiple of 0.05.

(9) The report shall specify an amount (referred to in these Regulations as “the supplementary credit”) for the purposes of regulation G5(2) which is the actuarial value equal to two-thirds of the capital value of the difference between A and B over the period 1st April 1997 to 31st March 2006 where—

• A is the required percentage of contributable salary calculated under old regulation G5, and

• B is (C−6)+D,

• where C is the percentage specified for the relevant period under paragraph (3) above, and

• D is any percentage specified for the relevant period under paragraphs (7) and (8) above.

(10) In this regulation “employees’ contributions” and “employers’ contributions” are to be construed in accordance with regulation G4(2) and (3).

Teachers’ superannuation account

G3.— (1) An account substantially in the form set out in Part II of Schedule 13 is to be prepared by the Secretary of State for every financial year commencing with the financial year ending with 31st March 1997.

(2) For the purposes only of the supplemental actuarial inquiry and the alternative actuarial inquiry and the preparation of the account for the financial year commencing 1st April 1996 the Secretary of State shall prepare shadow accounts substantially in that form for each financial year commencing in the period 1st April 1991 to 1st April 1995.

(3) References in regulations G4 and G6 to the account are, where the Secretary of State prepares a shadow account in respect of that financial year, references to that shadow account.

Receipts, etc., to be credited

G4.— (1) Employees’ and employers’ contributions received during the financial year are to be credited to the account.

(2) Employees’ contributions comprise—

(a) all contributions payable under regulations C2(1), C3, C4, C5, C7 and C9,

(b) so much of the contributions payable by services education officers under regulation C2(2) as falls within regulation C2(2)(a),

(c) so much of the additional contributions payable under regulation C8 as would have been payable under regulation C2(1) if pensionable employments had continued, and

(d) all amounts payable under regulations C14 and C15 (return of repaid contributions).

(3) Employers’ contributions comprise—

(a) the contributions payable under old regulation G5 or regulation G9,

(b) so much of the contributions payable by services education officers under regulation C2(2) as falls within regulation C2(2)(b), and

(c) so much of any additional contributions payable under regulation C8 as would have been payable under old regulation G5 or regulation G9 if pensionable employments had continued.

(4) There are also to be credited to the account—

(a) the closing balance in the account for the preceding financial year,

(b) all transfer values under regulation F5 and additional transfer values under regulation D6 (war service) received during the financial year,

(c) all contributions equivalent premiums refunded, or recovered under section 61 of the Pension Schemes Act 1993(2), during the financial year,

(d) any interest and other payments under these Regulations received during the financial year, and

(e) the notional investment income for the financial year on the balance in the account.

(5) For the purposes of paragraph (4)(e) the notional investment income is an amount determined by the Government Actuary and derived by multiplying the balance on the account from time to time by the estimated percentage return (calculated over such period as the Government Actuary determines) on the total invested assets of relevant pension funds in the United Kingdom; and “relevant pension funds” means pension funds in excess of £1,000 million or such other sum as the Secretary of State may from time to time determine: provided that in determining such an amount the Government Actuary shall have regard to such information relating to such return on such assets as may be available to him from any organisation in the United Kingdom, designated by the Secretary of State, which compiles and publishes statistics relating to the assets of such funds.

Initial and supplementary credits as at 1st April 1991

G5.— (1) There is to be credited to the shadow account as at 1st April 1991 an amount (referred to in these Regulations as “the initial credit”), which is the market value, determined by the Government Actuary, of assets equivalent to the actuarial value as at 31st March 1991 of the cost of increases payable after 31st March 1991 under the Pensions (Increase) Act 1971(3) on retirement benefits and family benefits referable to reckonable service up to and including 31st March 1991.

(2) There is to be credited to the shadow account as at 1st April 1991 an amount which is the market value, determined by the Government Actuary, of assets equivalent to the amount of the supplementary credit calculated in accordance with regulation G2(9).

Payments to be debited

G6.   There are to be debited to the account all sums paid during the financial year by way of—

(a) benefits under Part E, so far as not attributable to service before 1st June 1922,

(b) payments under paragraph 12 of Schedule 10 (equivalent pension benefits),

(c) repayments of contributions (including interest) under regulations C10 and C12,

(d) transfer values under regulation F1 and additional transfer values under regulation F2 (war service),

(e) contributions equivalent premiums, and

(f) increases payable under the Pensions (Increase) Act 1971.

Alternative actuarial inquiry as at 31st March 1996

G7.— (1) The Government Actuary shall make an alternative actuarial inquiry reporting on the position in relating to the shadow account as at the end of the financial year ending with 31st March 1996 (“the financial year in question”).

(2) The Government Actuary shall make a report on the alternative inquiry, as soon as practicable after 1st April 1997, to the Secretary of State who shall lay the report before each House of Parliament.

(3) The report is to specify the percentage, of the contributable salaries of persons entering pensionable employment on the first day of the next financial year, at which contributions should be paid, during the period beginning on 1st April next following the date of the report and ending with 31st March next following the date of the 2001 report (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G6(a) to (f) that are likely to be made in respect of them.

(4) The report is to state the amount by which, at the end of the financial year in question, the amount of the notional scheme assets exceeded or fell short of that of the scheme liabilities.

(5) The notional scheme assets are—

(a) the value of the employees’ contributions receivable after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment,

(b) the value of the employers’ contributions in respect of such persons receivable after the end of the financial year in question, except any such supplementary contributions as are mentioned in paragraph (7),

(c) the value of the payments that would fall to be credited under regulation G4(4)(d) and (e) to the accounts for subsequent financial years, and

(d) the actuarial value at the end of the financial year in question of the balance in the shadow account.

(6) The scheme liabilities are the payments to be made under these Regulations and in respect of pension increase under the Pensions (Increase) Act 1971 after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment, except payments attributable to service before 1st June 1922.

(7) If the report states that the amount of the scheme liabilities exceeded that of the notional scheme assets, it is to specify a rate at which, during the relevant period, supplementary contributions should be paid by employers of persons in pensionable employment so as to remove the deficiency within the period of 15 years beginning on 1st April next following the date of the report.

(8) If the report states that the amount of the notional scheme assets exceeded that of the scheme liabilities, it is to specify a rate at which, during the relevant period, the employers of persons in pensionable employment should receive a contribution rebate so as to remove the surplus within the period of 15 years beginning on 1st April next following the date of the report.

(9) The rate referred to in paragraphs (7) and (8) is to be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage must either be or be a multiple of 0.05.

(10) For the purposes of the old Part G, the required percentage during the relevant period which commences on 1st April next following the date of the 1996 report shall be whichever is the lesser of

A and B

where—

• A is the required percentage of contributable salary calculated under old regulation G5, and

• B is (C−6)+D−E or, if the result would be less than zero, zero, where,

• C is the percentage specified for the relevant period under paragraph (3),

• D is any percentage specified for the relevant period under paragraphs (7) and (9),

• E is any percentage specified for the relevant period under paragraphs (8) and (9).

(11) In this regulation “employees’ contributions” and “employers’ contributions” are to be construed in accordance with regulation G4(2) and (3).

Actuarial inquiries as at 31st March 2001 and every fifth subsequent financial year

G8.— (1) The Government Actuary shall make an actuarial inquiry reporting on the position in relation to the account as at the end of the financial year ending with 31st March 2001 and at the end of every fifth subsequent financial year (“the financial year in question”).

(2) The Government Actuary shall make a report on the inquiry to the Secretary of State as soon as practicable after the end of the financial year in question and the Secretary of State shall lay the report before each House of Parliament.

(3) The report is to specify the percentage, of the contributable salaries of persons entering pensionable employment on the first day of the next financial year, at which contributions should be paid, during the period beginning on 1st April next following the date of the report and ending with 31st March next following the date of the next report (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G6(a) to (f) that are likely to be made in respect of them.

(4) The report is to state the amount by which, at the end of the financial year in question, the amount of the scheme assets exceeded or fell short of that of the scheme liabilities.

(5) The scheme assets are—

(a) the value of the employees’ contributions receivable after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment,

(b) the value of the employers’ contributions in respect of such persons receivable after the end of the financial year in question, except any such supplementary contributions as are mentioned in paragraph (7),

(c) the value of the payments that would fall to be credited under regulation G4(4)(d) and (e) to the accounts for subsequent financial years, and

(d) the actuarial value at the end of the financial year in question of the balance in the account.

(6) The scheme liabilities are the payments to be made under these Regulations and in respect of pension increase under the Pensions (Increase) Act 1971 after the end of the financial year in question in respect of persons who at the end of that year were or had been in pensionable employment, except payments attributable to service before 1st June 1922.

(7) If the report states that the amount of the scheme liabilities exceeded that of the scheme assets, it is to specify a rate at which, during the relevant period, supplementary contributions should be paid by employers of persons in pensionable employment so as to remove the deficiency within the period of 15 years beginning on 1st April next following the date of the report.

(8) If the report states that the amount of the scheme assets exceeded that of the scheme liabilities, it is to specify a rate at which, during the relevant period, the employers of persons in pensionable employment should receive a contribution rebate so as to remove the surplus within the period of 15 years beginning on 1st April next following the date of the report.

(9) The rate referred to in paragraphs (7) and (8) is to be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage must either be or be a multiple of 0.05.

(10) In this regulation “employees’ contributions” and “employers’ contributions” are to be construed in accordance with regulation G4(2) and (3).

Employers’ contributions

G9.— (1) Subject to paragraph (3), the employer of a person in pensionable employment, other than a services education officer, is during every relevant period beginning with the relevant period beginning on the 1st April next following the date of the 2001 report to pay contributions of the required percentage of his contributable salary for the time being.

(2) The required percentage is

or, if the result would be less than zero, zero, where—

• A is the percentage specified for the relevant period under regulation G8(3),

• B is any percentage specified for the relevant period under regulation G8(7) and (9), and

• C is any percentage specified for the relevant period under regulation G8(8) and (9).

(3) No contributions are to be paid in respect of anyone to whom regulation E30(2)(a) (restriction of reckonable service to 45 years) has become applicable.

(4) For the purposes of this regulation

(a) a local education authority is deemed to be the employer of every person employed in or in connection with a school maintained by it, other than of a person who is in the employment of an employment business, and

(b) “relevant period” is to be construed in accordance with regulation G8(3).

(5) In this regulation “employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973(4).

Payments by employers to Secretary of State

G10.— (1) The employer of a person in pensionable employment is to pay to the Secretary of State, within 7 days after the end of each month—

(a) all amounts due from the person that are deductible from his salary under regulation C16(1), and

(b) the contributions payable under old regulation G5 or regulation G9,

in respect of his contributable salary for that month.

(2) For the purposes of paragraph (1)—

(a) all salaries are to be treated as being payable monthly in arrear, and

(b) any arrears payable by reason of a retrospective increase in contributable salary are to be treated as having become payable in the month in which they were paid.

(3) If the full amount of any payment required by paragraph (1) is not received by the Secretary of State within 7 days after the end of the month interest is payable by the employer on the amount outstanding at 12% per annum, compounded with monthly rests, from the 8th day to the date of payment; but the Secretary of State may in any particular case waive the payment of interest.”

Regulation 17(2)

SCHEDULE 2 NEW PART VII IN SCHEDULE 10 TO THE PRINCIPAL REGULATIONS

“PART VII PERSONS FORMERLY MEMBERS OF THE NATIONAL HEATLH SERVICE PENSION SCHEME

36.   In this Part—

(a) “the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995(5); and

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

37.   This Part applies to a person—

(a) who immediately before he was in pensionable employment (for the purposes 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 for the purposes of these Regulations by virtue of a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 1981(6).

38.   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 37, he is entitled to count as reckonable service the period which, at the time of the relevant transfer, he was entitled to count as pensionable service for the purposes of the 1995 Regulations.

39.— (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;

(b) at the time of the relevant transfer referred to in paragraph 37 had not completed the payment of the additional contributions; and

(c) a transfer value has been accepted by the Secretary of State,

he may complete the payment of such contributions as if Part Q of the 1995 Regulations applied to him and shall accordingly be entitled to count as reckonable service the additional service which he buys by the payment of such contributions.

(2) Regulation C16 shall apply to the contributions referred to in this paragraph as if such contributions were being paid under regulation C3.

(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.

40.   Where a person to whom this Part applies—

(a) was immediately before the relevant transfer referred to in paragraph 37 a person to whom regulation R2 of the 1995 Regulations or regulation 54 of the National Health Service (Superannuation) Regulations 1980(7) (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 for the fact 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.”

Regulation 19

SCHEDULE 3 ACTUARIAL TABLES

“SCHEDULE 9A

TABLE I

EARLY RETIREMENT FACTORS—PENSIONS

Age
Complete years	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
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 II

EARLY RETIREMENT FACTORS—LUMP SUMS

Age
Complete years	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
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 III

EARLY RETIREMENT FACTORS—PENSIONS: CERTAIN NHS TRANSFEREES

Age
Complete years	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
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 IV

EARLY RETIREMENT FACTORS—LUMP SUMS: CERTAIN NHS TRANSFEREES

Age
Complete years	Complete months
	0	1	2	3	4	5	6	7	8	9	10	11
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”

Regulation 22(2)

SCHEDULE 4 NEW PART II IN SCHEDULE 13 TO THE PRINCIPAL REGULATIONS

“PART II FORM OF ACCOUNT FOR FINANCIAL YEARS ENDING ON AND AFTER 31ST MARCH 1997FORM OF SHADOW ACCOUNT FOR FINANCIAL YEARS ENDING BETWEEN 31ST MARCH 1992 AND 31ST MARCH 1996

4.   The form referred to in regulation G3 is the following:”

ACCOUNT UNDER REGULATION G3 OF THE TEACHERS’ SUPERANNUATION (CONSOLIDATION) REGULATIONS 1988 FOR THE YEAR ENDED 31ST MARCH 19

Head	£000’s	£000’s
Notional balance at 1st April 19 ADD RECEIPTS
AI Initial Credit (financial year ending 31/3/92 only)
II Supplementary Credit (financial year ending 31/3/92 only)
III Contributions (i) Employees (ii) Employers
IV Transfer Values (i) Actual (ii) Notional
V Contributions equivalent premiums
VI Miscellaneous receipts
VII Notional investment income
DEDUCT PAYMENTS
BI Benefits
(i) Annual pensions	)
(ii) Lump sums	)
(iii) Death grants	)
(iv) Widows’ pensions	)
(v) Widowers’ pensions	)
(vi) Children’s pensions	)
(vii) Other beneficiaries’ pensions	)
(viii) Short term pensions	)
II Repayments of contributions
III Transfer values (i) Actual (ii) Notional
IV Contributions equivalent premiums to the State Pension Scheme
V Increases payable under the Pensions (Increase) Act 1971
Notional balance at 31st March 19

(1)

1971 c. 56.

(2)

1993 c. 48.

(3)

1971 c. 56.

(4)

1973 c. 35.

(5)

S.I. 1995/300.

(6)

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.

(7)

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