- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Teachers' Superannuation (Additional Voluntary Contributions) (Amendment) Regulations 2000
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- Offerynnau Statudol y Deyrnas Unedig
- 2000 No. 666
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 (“the Principal Regulations”).
Regulation 2 inserts into regulation 2 of the Principal Regulations a definition for the phrase “Investment Linked Pension” which is a pension that remains investment linked after it becomes payable and which is payable from an authorised annuity policy. This regulation also amends the definition of reckonable service to bring it in line with the Teachers' Pensions Regulations 1997.
Regulation 3 amends regulation 5 of the Principal Regulations and allows a teacher who elects for his lump sum death benefit to be used to purchase a pension policy to specify that such a pension is to be an Investment Linked Pension.
Regulation 4 amends regulation 10 to allow inward transfers to the AVC scheme to be made at any time by a person in pensionable employment in a free-standing scheme or an approved scheme.
Regulation 5 amends regulation 12(5) of the Principal Regulations so that a teacher is not required to make a benefits election when nearing retirement. If he does so, however, he may elect that he is provided with a pension which is Investment Linked. Regulation 5 makes a corresponding amendment to regulation 12(8) so that if the teacher has not made a benefits election under paragraph (5) before he attains the age of 75, the Secretary of State may purchase a pension policy for him on or after his attaining that age.
Regulation 6 amends the calculation of the average of the participator’s salary and adjusted salary in paragraph 4 of the Schedule so that if a teacher is in part-time employment his salary shall be treated as if he had been in full-time employment for the relevant period.
Regulation 7 amends paragraph 8 of the Schedule and inserts a new paragraph 8A, so that the retirement pension of teachers who joined the Teachers' Pension Scheme on or after 1st September 1991 and who are “low earners” (those who earn less than one-quarter of the permitted maximum under section 590C of the Taxes Act in their first year of pensionable employment) will always be the relevant fraction of their final remuneration (that is, G as defined in paragraph 8(2)(a) of the Schedule to the Principal Regulations).
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