The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006

Regulation 2(2)

SCHEDULE 2 Amendments of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

Interpretation

1.  In regulation 2—

(a) in paragraph (1)(c) for “the Superannuation Regulations” substitute “the Pensions Regulations”,

(b) in paragraph (2) omit the definitions of —

(i) “civil partner” and “civil partnership”, and

(ii) “tax year”.

Relevant employment

2.  In regulation 3—

(a) in paragraph (3) omit “7 or 25”,

(b) in paragraph (5)—

(i) insert “or” at the end of sub-paragraph (a),

(ii) omit sub-paragraphs (c), and (d),

(c) omit paragraph (6),

(d) in paragraph (7)—

(i) insert “and” at the end of sub-paragraph (c),

(ii) omit sub-paragraph (d).

Persons to whom the Regulations apply

3.  In regulation 4(7)—

(a) for sub-paragraph (b) (iii)substitute—

“(iii) in the case of a person who was in part-time employment, he would have completed such a qualifying period if he had made an election under regulation B1(4) of the Pensions Regulations in respect of any period of employment for which an election is required pursuant to that paragraph for part-time employment to be pensionable,”,

(b) in sub-paragraph (e)(ii) for “the age of 60” substitute “the normal pension age”.

Mandatory compensation

4.  In regulation 7—

(a) in paragraph (1) for “E5(3) and E6(3)” substitute “E5(6) and E6(5)”,

(b) in paragraph (2) for “E6(3)” substitute “E6(5)”,

(c) in paragraph (3) for “E5(3)” substitute “E5(6)”,

(d) in paragraph (4) for “E5(5)”, in both places where it occurs, substitute “E5(9)”.

Compensation payable to credited teacher

5.  In regulation 12—

(a) in paragraph (4)(c) for “E5(3) or E6(3)” substitute “E5(6) or E6(5)”, and

(b) in paragraph (5) for “E5(3) or E6(3)”, in both places where it occurs, substitute “E5(6) or E6(5)”.

Allocation of part of annual compensation

6.  Omit regulation 13.

Long-term compensation on death

7.  In regulation 15(7) omit “any allocation under regulation 13 and”.

Duration of compensation on death

8.  In regulation 16 —

(a) in paragraph (1) and the Table after “civil partner” (in both cases) insert “, surviving nominated partner”,

(b) after paragraph (4) insert—

“(4A) But paragraph (4) does not apply to any long-term adult compensation payable following the death of a person who was in pensionable employment after 31^st December 2006 or who would have been in such employment after that date but for an election under regulation B5 of the Pensions Regulations.”.

Liability for compensation

9.  In regulation 22—

(a) in paragraph (3)(a) omit “D or”,

(b) in paragraph (4)(a) omit “D or”.

Declaration where lump sum payments are made

10.  After regulation 23 insert—

“Declaration where lump sum payments are made

23A.— (1) The compensating authority may, before paying any lump sum under regulation 7, require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the compensating authority.

(2) The declaration is a declaration, in a form specified by the Secretary of State, signed by that person, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004(1) does not apply.

(3) Where no such declaration is received by the compensating authority by the date referred to in paragraph (1) the compensating authority may, in place of the lump sum, pay additional annual compensation representing the value of the lump sum.

(4) The amount of additional compensation referred to in paragraph (3) shall be determined by the compensating authority on the same basis as an additional pension is determined by the Secretary of State pursuant to regulation H6A of the Pensions Regulations.”

Revocation and transitional provisions

11.  In regulation 29(3) omit “and where it fell within category G it shall be regarded as fully within category D in these Regulations.”

Deciding and compensating authorities

12.  In Schedule 1, Part 1 omit “D,”.

(1)

2004 c.12; paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).