The Teachers’ Pensions Regulations 2010

Case E: early retirement with actuarial adjustment

12.—(1) Where a person (P) is not in pensionable or excluded employment on the day on which P makes the application mentioned in paragraph 10(1)(e), the entitlement day for Case E is such day as P may specify in P’s application, which must be no earlier than 6 weeks after the day on which the application is made.

(2) Where a person (P) is in pensionable or excluded employment on the day on which P makes the application mentioned in paragraph 10(1)(e) and P’s employer agrees that retirement benefits should become payable to P by virtue of P falling within paragraph 10, the entitlement day for Case E is the day after the cessation of the employment.

(3) Where a person (P) is in pensionable or excluded employment on the day on which P makes the application mentioned in paragraph 10(1)(e) and P’s employer does not agree that retirement benefits should become payable to P by virtue of P falling within paragraph 10, the entitlement day for Case E is—

(a) where P continues to be in the employment for at least 6 months after the date on which P asks P’s employer to agree, the day after the cessation of that employment;

(b) where P ceases to be in that employment before 6 months have expired since the date on which P asks P’s employer to agree, such day as P specifies in the application, which must be no earlier than 6 weeks after the date on which P’s application is made.

(4) Despite sub-paragraphs (1) to (3), the entitlement day for Case E cannot be before the day on which P falls within paragraph 10.