The Teachers’ Pensions Regulations 2010

Regulation 2

SCHEDULE 1 Glossary of expressions

Expression		Meaning
CA 2006		the Companies Act 2006(1).
EA 1996		the Education Act 1996(2).
EA 2002		the Education Act 2002(3).
FA 2004		the Finance Act 2004(4).
IA 1986		the Insolvency Act 1986(5).
NHSA 2006		the National Health Service Act 2006(6).
NHSWA 2006		the National Health Service (Wales) Act 2006(7).
PA 1995		the Pensions Act 1995(8).
PIA 1971		the Pensions (Increase ) Act 1971(9).
PSA 1993		the Pension Schemes Act 1993(10).
SA 1972		the Superannuation Act 1972(11).
SVGA 2006		the Safeguarding Vulnerable Groups Act 2006(12).
WRPA 1999		the Welfare Reform and Pensions Act 1999(13).
TPR 1997		the Teachers’ Pensions Regulations 1997(14).
TPRAR 2006		the Teachers’ Pensions etc. (Reform Amendments) Regulations 2006(15).
TSR 1967		the Teachers’ Superannuation Regulations 1967(16).
TSR 1976		the Teachers’ Superannuation Regulations 1976(17).
TSR 1988		the Teachers’ Superannuation (Consolidation) Regulations 1988(18).
TSAVCR 1994		the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994(19).
2007 or later entrant		see regulation 47 (“2007 or later entrant”: meaning and normal pension age).
Academy		construe in accordance with section 482 of EA 1996 and sections 67 and 68 of EA 2002.
accepted school		see regulation 13 (accepted schools).
actuarial		determined by, or in accordance with tables prepared by, the scheme actuary.
additional pension		a pension payable under regulation 73 (election to receive additional pension with phased retirement pension) or 75 (additional pension paid with retirement pension).
admitted service		see regulation 80 (admitted service benefits).
admitted service benefits		an admitted service pension and any admitted service lump sum payable with the admitted service pension.
admitted service lump sum		a lump sum payable under regulation 80 (admitted service benefits).
admitted service pension		a pension payable under regulation 80 (admitted service benefits).
adoption leave		the same meaning as in the Paternity and Adoption Leave Regulations 2002(20).
adult pension		see regulation 94 (adult pensions).
adult pension qualification service		see Schedule 8 (adult pension qualification service).
appropriate factor		see regulation 130 (appropriate factor).
average salary		see Part 5 (average salary).
average salary service		see regulation 40 (average salary: supplemental).
career break		a period when, with the agreement of the person’s former employer, the person is not in pensionable employment but expects to return to employment with the same employer and during which the person does not take up any other employment.
Case (followed by a letter)		see regulation 60(11).
cash equivalent		a cash equivalent mentioned in section 94 (1) of PSA 1993.
child pension		see regulation 97 (child pensions).
club scheme		a registered pension scheme which (a) is a contracted-out scheme or is a scheme established and maintained in the Channel Islands or the Isle of Man 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.
COBISEC		the Council of British Independent Schools in the European Communities.
comparable British scheme		a pension scheme for teachers in public employment in any part of the British Islands outside England and Wales.
comparable British service		service pensionable under a comparable British scheme.
comparable United Kingdom scheme		a pension scheme for teachers in public employment in any part of the United Kingdom outside England and Wales.
comparable United Kingdom service		service pensionable under a comparable United Kingdom scheme.
condition for retirement		see regulation 60(2) (retirement benefits)
condition for retirement following further employment		see regulation 60(3) (retirement benefits)
contracted-out employment,		construe in accordance with section 8(1) of PSA 1993.
contracted-out scheme		construe in accordance with section 7(3) of PSA 1993.
contributable salary		see Chapter 1 of Part 3.
contributions equivalent premium		a premium under section 55(2) of PSA 1993.
contributions refund period		a period in respect of which contributions have been or are to be repaid and— (a) have not been, or fallen to be treated as having been, refunded, or (b) have been returned but have since been repaid.
death grant beneficiary		see regulations 82 (person to whom death grant is payable) and 103 (person to whom death grant is payable on death of pension credit member).
disqualifying break		see regulation 53 (meaning of “disqualifying break” and “post-break employment start date”).
education functions		the same meaning as in EA 1996.
eligible child		see regulation 93 (meaning of “eligible child”).
employer (in the context of a person employed in or in connection with a school maintained by a local authority).		see regulation 3 ( meaning of “employer” in certain cases)..
employed		employed under a contract of employment.
employment		employment under a contract of employment.
equivalent pension benefits		The meaning in section 57(1) of the National Insurance Act 1965(21).
excluded employment		see regulation 7(12) (employment not pensionable; general).
family benefit service		see Schedule 9 (family benefit service).
financial year		the 12 months ending with 31st March in any year.
full-time employment		employment is “full-time” if the contract of employment so describes it (whether in those terms or otherwise) and requires the employee to work for the whole of the working week.
function provider		see regulation 14 (accepted function providers).
further education		the meaning given in section 2(3) of EA 1996.
further employment		see regulation 4 (meaning of “further employment”).
GMP age		65 in the case of a man or 60 in the case of a woman.
guaranteed minimum		a guaranteed minimum under section 14 of PSA 1993.
guaranteed minimum pension		the meaning given in section 8(2) of PSA 1993.
higher education		the meaning given in section 120(1) of the Education Reform Act 1988(22).
incapacitated		unfit by reason of illness or injury and despite appropriate medical treatment to serve as a teacher, organiser or supervisor.
ill-health retirement benefits		an ill-health pension and any ill-health lump sum payable with the ill-health pension.
ill-health lump sum		a retirement lump sum payable because Case C applies to the reckonable service or to part of the reckonable service of a person.
ill-health pension		a retirement pension payable because Case C applies to the reckonable service or to part of the reckonable service of a person.
initiated (in the context of a payment)		see regulation 136 (meaning of payment being “initiated”).
local authority		(a) a county council (b) a metropolitan district council (c) a non-metropolitan district council for an area for which there is no county council (d) a county borough council (in Wales) (e) a London borough council (f) the Common Council of the City of London (g) the Council of the Isles of Scilly
maternity leave		ordinary or additional maternity leave within the meaning of the Maternity and Parental Leave etc. Regulations 1999(23)
non-pensionable family leave		a period of adoption, maternity, parental or paternity leave during which the employee— (a) is not paid or is paid less than half the salary, and (b) receives no statutory pay.
non-pensionable sick leave		sick leave taken with the consent of the employer during which the employee is not paid or is paid less than half the salary.
non-profit-making body		a body, the constitution of which— (a) requires any surplus income or gains to be invested, (b) prohibits the distribution of the assets of the body, in cash or kind, by way of dividend, bonus or otherwise by way of profit to any member of the body or to a third party (other than for charitable purposes), and (c) provides for any net assets on the dissolution of the body to be applied for charitable purposes or for the purposes for which the body existed before its dissolution.
normal pension age		see regulations 47 to 49 or (in relation to pension credit members) regulation 102(2).
NPA 60 reckonable service		see regulation 50 (meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”).
NPA 65 reckonable service		see regulation 50 (meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”).
occupational pension scheme		the meaning given in section 1 of PSA 1993.
organiser		a person who performs duties in connection with the provision of education or services ancillary to education other than administrative services.
parental leave		leave within the meaning of Part 3 of the Maternity and Parental Leave etc. Regulations 1999.
part cash equivalent		the cash equivalent of any part of the benefits mentioned in section 94(1) of PSA 1993 which is prescribed under section 98(1) of that Act (continuation in employment after termination of pensionable service.).
part-time		employment is “part-time” if the contract requires the employee to work for less than the whole of the working week.
paternity leave		the meaning in the Paternity and Adoption Leave Regulations 2002.
payment in lieu of contributions		a payment in lieu of contributions under Part 3 of the National Insurance Act 1965.
pensionable employment		see Part 2 (pensionable employment).
pension credit		a credit under section 29(1)(b) of the WRPA 1999 as against the Secretary of State as the person responsible for the pension scheme contributed by these Regulations.
pension credit retirement benefits		A pension credit retirement pension and any pension credit retirement lump sum payable with the pension credit retirement pension .
pension credit retirement lump sum		a lump sum payable under regulation 105(3) (pension credit retirement benefits).
pension credit retirement pension		a pension payable under regulation 105(1) (pension credit retirement benefits).
pension credit member		a person entitled to a pension credit.
pension credit rights		the meaning in section 101B of PSA 1993(24).
pension debit member		(in relation to a pension credit member) the person whose rights under these Regulations become subject to a debt under section 29(1)(a) of WRPA 1999 when the pension credit member becomes entitled to a pension credit.
pension sharing order		(in relation to a pension credit member) the pension sharing order or other provision by virtue of the taking effect of which the pension credit member becomes entitled to a pension credit.
permitted maximum		the amount determined in accordance with paragraph 2 of Schedule 29 to FA 2004.
person with mixed service		see regulation 48 (“person with mixed service”: meaning and normal pension age).
personal pension scheme		a personal pension scheme as defined in section 1 of PSA 1993.
phased retirement benefits		a retirement pension and any retirement lump sum payable with the phased retirement pension.
phased retirement lump sum		a lump sum payable under regulation 58(4) (phased retirement benefits).
phased retirement pension		a pension payable under regulation 58(2) (phased retirement benefits).
post-break employment start date		see regulation 53 (meaning of “disqualifying break” and “post-break employment start date”).
pre-2007 entrant		see regulation 49 (“pre-2007 entrant”: meaning and normal pension age)
previous provisions		provision contained in or made under an enactment relating to the superannuation of teachers which were in force at any time before 1st January 1977.
proprietor		in relation to a school or other establishment, means the person or body of persons responsible for the management of the school or other establishment.
public sector TUPE transferee		see regulation 52 (meaning of “public sector TUPE transferee, etc.”).
public sector TUPE transferee with NPA 60 rights		see regulation 52(3) (meaning of “public sector TUPE transferee, etc.”).
public sector TUPE transferee with NPA 60 and NPA 65 rights		see regulation 52(4) (meaning of public sector TUPE transferee, etc.).
Qualified for retirement benefits		see regulation 54 (meaning of “qualified for retirement benefits”).
qualified for retirement benefits following further employment		see regulation 56 (meaning of “qualified for retirement benefits following further employment”).
reckonable service		see Part 6 (reckonable service).
registered pension scheme		the meaning in section 150(2) of FA 2004.
regulation C9 of TPR 1997		that regulation as it had effect before 1st January 2007 and — (a) as it had effect from 1st January 2007 until 1st September 2010 by virtue of paragraphs 8 and 9 of Schedule 5 to TPRAR 2006, (b) as it has effect by virtue of paragraph 11 of Schedule 13 (Savings and Transitional Provisions)
retail prices index		the index of retail prices published by the Office for National Statistics
retirement benefits		a retirement pension and any retirement lump sum payable with the retirement pension.
retirement benefits qualification service		see regulation 55 (retirement benefits qualification service).
retirement lump sum		a lump sum payable under regulation 60 (retirement benefits).
retirement pension		a pension payable under regulation 60 (retirement benefits).
scheme actuary		the person appointed by the Secretary of State for the time being to provide a consulting service on actuarial matters.
scheme managers		in relation to statutory scheme, the expression means the Minister of the Crown or other body administering the scheme; in relation to any other scheme, it means the person responsible for the management of the scheme.
section 9(2B) rights		rights (other than rights attributable to voluntary contribution within the meaning of section 111 of PSA 1993) which are attributable to an earners’ service (as defined in sections 3, 4 and 112 of the Social Security Contributions and Benefits Act 1992(25)) on or after 6th April 1997 in employment which is contracted out in accordance with section 9(2B) of PSA 1993(26).
short-service annuity		an annuity payable under regulation 77 or 78 (short-service annuities).
short-service serious-ill health grant		a grant payable under regulation 79 (short-service serious ill-health grant).
short-service incapacity grant		a short-service incapacity grant paid before 1st September 2010 under regulation E17 of TPR 1997.
special school		the meaning in section 337 of EA 1996.
specified country service		(a) service before 25th March 1972 which was, for the purpose of Part 9 of TSR 1967, 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(27) had continued in force, would have been such service as is mentioned in paragraph (a), or (c) service after 31st December 1976 and before 1st January 1980 in continuation of such service as is mentioned in paragraph (b) .
standard rate (in the context of interest)		see regulation 129 (meaning of “standard rate” of interest).
state pensionable age		pensionable age within the meaning given by the rules in paragraph 1 of Schedule 4 to PA 1995.
supervisor		a person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
surviving nominated beneficiary		see regulation 91(5) .
surviving nominated partner		see regulation 90(4).
tax year		the 12 months beginning with 6th April in any year.
teacher’s pension		an annual allowance which becomes payable under TSR 1976 or previous provisions or a retirement pension.
terminal sum		a retirement lump sum, a short-service incapacity grant, a short-service serious ill health grant, a refund of contributions or any sum payable on death.
total incapacity benefits		a total incapacity pension and any total incapacity lump sum payable with the total incapacity pension
total incapacity lump sum		a lump sum payable under regulation 65 (total incapacity benefits).
total incapacity pension		a pension payable under regulation 65 (total incapacity benefits).
transfer of undertakings		(a) where the transfer takes place or after 6th April 2006, a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006(28); and (b) where the transfer takes place before that date, a transfer of undertakings within the meaning given by the Transfer of Undertakings (Protection of Employment) Regulations 1981(29).
transfer day		(in relation to a pension sharing order) the day on which the pension sharing order takes effect.
transfer value (in the context of payment of a transfer value)		a transfer value paid under regulation 31 (payment of transfer values) or regulation 33 (payment of bulk transfer values).
transfer value (in the context of acceptance of a transfer value)		a transfer value accepted under regulation 35 (acceptance of transfer values) or regulation 36 (acceptance of bulk transfer values).
UK transferee with NPA 60 rights		see regulation 51(1) (meaning of UK transferee with NPA 60 rights, etc.).
UK transferee with NPA 60 and NPA 65 rights		see regulation 51(2) (meaning of UK transferee with NPA 60 rights, etc.).
widower with pre-1988 rights		the widower of a woman in pensionable employment at any time before 6th April 1988 whose nomination under regulation 65 of TSR 1976 (nomination of beneficiaries) before that date was— (a) a nomination of that widower, (b) a nomination of another person which was revoked in favour of that widower, or (c) a nomination of another person which became void when the woman married that widower or another person.

Regulation 6

SCHEDULE 2 Pensionable employment

PART 1 Employments pensionable without election

1.  Teacher employed by—

(a) a local authority in connection with its education functions,

(b) a local authority in a school which the authority maintains,

(c) the governing body of a school maintained by a local authority, or

(d) an institution providing further or higher education (or both) maintained by a local authority.

2.  Teacher employed—

(a) in an Academy, city technology college or a city college for the technology of the arts by the proprietor of such a school, or

(b) by the sponsor of a proposed Academy, and in this paragraph “sponsor of a proposed Academy” means any person who approaches the Secretary of State expressing an interest in establishing and maintaining an Academy with a view to creating a charitable company limited by guarantee and which company it is proposed will then enter into an agreement such as is described in section 482 of EA 1996 with the Secretary of State to establish and maintain the Academy.

3.  Teacher employed by the proprietor of, or anyone else concerned in the management of, an accepted school (other than a teacher employed at an accepted school which is a member of COBISEC and is located in a member State other than the United Kingdom).

4.  Teacher employed by a function provider in connection with the performance of a function or service in respect of which the function provider is accepted in accordance with regulation 14 (accepted function providers).

5.  Teacher employed by the proprietor of, or anyone else concerned in the management of, a special school that is not maintained by a local authority.

6.  Teacher employed by the governing body (as defined in section 90 of the Further and Higher Education Act 1992(30)) of an institution—

(a) which is within the further or the higher education sector (as defined in section 91 of that Act), and

(b) to which grants are made by the Secretary of State or the Welsh Ministers, a body to which grants are made by the Secretary of State or the Welsh Ministers,

other than—

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

(ii) the Royal College of Art, and

(iii) the establishment which, when teachers were employed there for the purposes of the Ministry of Defence, was known as Welbeck, the Defence Sixth Form College.

7.  Teacher employed by a university established on or after 6th May 1992 which, immediately before it became such fell within paragraph 6(a) or (b).

8.  Teacher employed by the proprietor of—

(a) a community home as defined in section 53 of the Children Act 1989(31),

(b) a voluntary home as defined in section 60(32) of that Act, or

(c) a home provided in pursuance of arrangements under section 82(5) of that Act.

9.  Teacher employed by a local authority or by a voluntary organisation in an establishment which provides facilities under arrangements approved under section 66 of the Powers of Criminal Courts (Sentencing) Act 2000(33).

10.  Teacher employed by the Secretary of State or the Welsh Ministers in a special hospital provided by the Secretary of State or the Welsh Ministers under section 4 of NHSA 2006 or section 4 of NHSWA 2006.

11.  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) by the Secretary of State or the Welsh Ministers in a hospital provided by the Secretary of State or the Welsh Ministers under NHSA 2006 or NHSWA 2006,

(b) by a voluntary organisation to which financial assistance is given by a local authority or facilities are made available under section 12 of NHSA 2006 or section 10 of NHSWA 2006, or

(c) by a local authority in the exercise of its functions under paragraph 2 of Schedule 20 to NHSA 2006 or paragraph 2 of Schedule 16 to NHSWA 2006.

12.  Teacher employed by the Secretary of State in a European School (that is to say an establishment such as is described in article 2 of the European Communities (European Schools) Order 1972(34)).

13.  Organiser employed as a youth and community worker by a local authority in the exercise of its functions under sections 15, 507A, 507B(35) or 508 of EA 1996.

14.  Teacher employed by the Field Studies Council.

PART 2 Employments pensionable on election

15.  Teacher employed by the proprietor of an institution for the further education and training of disabled persons.

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

(a) the employment is pensionable under the Principal Civil Service Pension Scheme(36), or

(b) the teacher, supervisor or youth worker was engaged outside the United Kingdom and was not previously in pensionable employment.

17.  Organiser employed by—

(a) a diocesan board of education established under the Diocesan Boards of Education Measure 1991(37);

(b) a body affiliated to the National Open College Network;

(c) a Roman Catholic diocesan schools commission.

(d) the Inspiring Futures Foundation;

(e) the Royal National College for the Blind;

(f) the Stapleford Centre.

PART 3 Employments pensionable on election with employer consent

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

19.  Teacher employed by a person to whom grants are made by either the Secretary of State or a local authority in exercise of education functions 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 person, other than a local authority, to whom grants—

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

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

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

21.  Organiser employed as a youth and community worker by a body to which grants are made by a local authority in the exercise of its functions under sections 15 or 508 of EA 1996.

22.  Organiser employed by—

(a) Action for Blind People;

(b) the Association of Christian Teachers;

(c) the Association of Business Schools;

(d) the Assessment and Qualification Alliance;

(e) the City and Guilds of London Institute;

(f) the Catholic Education Service;

(g) EMFEC;

(h) the Field Studies Council;

(i) Macmillan Cancer Support;

(j) the North East Religious Learning Resources Centre Limited;

(k) the North of England Institute for Christian Education;

(l) SCOPE.

23.  Teacher employed by a university who was employed by an institution mentioned in paragraph 1(d) or 6 immediately before the institution became part of the university.

24.  Teacher or organiser employed by a body formerly falling within paragraph 19, 20 or 21 which is a non-profit-making body whose principal source of funding is fees paid by a local authority.

25.  Teacher employed by the proprietor of, or anyone else concerned in the management of, an accepted school which is a member of COBISEC and located in a member State other than the United Kingdom.

Regulations 18 and 27

SCHEDULE 3 Employees’ and employers’ contributions

Interpretation

1.  In this Schedule—

(a) “contribution period” is to be construed in accordance with regulation 128(4) (actuarial review);

(b) “the initial contribution period” means the contribution period determined under TPR 1997 (referred to in Part G of those Regulations as the “relevant period”) which is current when these Regulations come into force;

(c) “the net contribution rate” for any contribution period is the aggregate of the percentage specified for that period under regulation 128(4) and any percentage specified for that period under regulation 128(7) less any percentage specified for that period under regulation 128(8).

Employees’ contributions

2.—(1) The percentage rate of employees’ contributions is determined in accordance with this paragraph unless paragraph 3 applies.

(2) The percentage rate for the initial contribution period is 6.4%.

(3) The percentage rate for each subsequent contribution period is the net contribution rate for that period less the percentage rate of employers’ contribution (determined in accordance with paragraph 4) for that period.

3.—(1) This paragraph applies, in relation to each contribution period after the initial contribution period, where the Secretary of State has made a determination such as is referred to in regulation 128(9) and where this paragraph applies the percentage rate of employees’ contributions shall be determined in accordance with sub-paragraphs (3) to (5).

(2) In this paragraph—

a “slice” of contributable salary means the part of an employee’s contributable salary which either falls below the lowest threshold amount or exceeds one threshold amount but does not exceed the next highest threshold amount (or, where there is only one threshold amount, that part of an employee’s contributable salary which either falls below or exceeds that threshold amount);

“threshold amount” means any threshold amount (as defined in regulation 128(9)) specified in the determination referred to in sub-paragraph (1).

(3) Where this paragraph applies the Secretary of State is, having regard to the recommendations contained in the report of the scheme actuary, to determine a percentage rate of employees’ contributions for each slice of contributable salary.

(4) Where the Secretary of State has made a determination such as is mentioned in regulation 128(9)(a), the percentage rate of each employee’s contributable salary is that determined under sub-paragraph (3) for the highest slice of that employee’s contributable salary.

(5) Where the Secretary of State has made a determination such as is mentioned in regulation 128(9)(b) the percentage rate of each employee’s contributable salary is determined by applying the percentage rate of employees’ contributions determined under sub-paragraph (3) for each slice of contributable salary to the relevant slice of the contributable salary of the employee in question.

Employers’ contributions

4.—(1) The percentage rate of employers’ contributions is determined in accordance with this paragraph.

(2) The percentage rate for the initial contribution period is 14.1%.

(3) The percentage rate for subsequent contribution periods shall be determined in accordance with sub-paragraphs (4) to (8).

(4) For the purposes of this regulation the element appropriate for cost sharing in relation to any contribution period is that part of the difference between the net contribution rate for that period and the net contribution rate for the previous period determined by the Secretary of State in relation to each contribution period, and in making such a determination the Secretary of State shall secure that—

(a) changes in demographic assumptions and differences between assumptions made in the previous actuarial review under regulation 128 about the values of any items and the actual values of those items are included in the element appropriate for cost sharing, and

(b) any reduction in the net contribution rate arising from the fact that the normal pension age for —

(i) a 2007 or later entrant, or

(ii) a person with mixed service, (except in circumstances described in regulation 48 (3)(a) to (c))

is 65, is not included in the element appropriate for cost sharing.

(5) In relation to any contribution period the Secretary of State shall also calculate separately the part of the difference between the net contribution rate for that period and the net contribution rate for the previous period which is not appropriate for cost sharing (“the unshared element”) and the Secretary of State shall then—

(a) determine the part of the unshared element which is appropriate for the employer contribution cap, and

(b) calculate separately the part of the unshared element which is not appropriate for the employer contribution cap.

(6) In sub-paragraphs (7) and (8)—

X is the element appropriate for cost sharing determined pursuant to sub-paragraph (4),

Y is the part of the unshared element which is appropriate for the employer contribution cap, determined pursuant to sub-paragraph (5)(a), and

Z is the part of the unshared element which is not appropriate for the employer contribution cap, calculated in accordance with sub-paragraph (5)(b),

and X, Y and Z may be positive or negative depending on whether there is an increase or a decrease.

(7) In the formula in sub-paragraph (8) A is the lesser of B and C+Y+1/2X where—

(a) B is—

(i) for the contribution period immediately after the initial contribution period, 14, and

(ii) for each subsequent contribution period, the value which B had for the previous contribution period together with the value of Z which applied in determining the percentage rate for the previous contribution period, and

(b) C is—

(i) for the contribution period immediately after the initial contribution period, 14.1,

(ii) for the next contribution period, the amount which would have been the percentage rate for the previous contribution period if it had been calculated as 14.1+Y+1/2X+Z, and

(iii) for each subsequent contribution period, the amount which would have been the percentage rate for the previous contribution period if it had been calculated as D+Y+1/2X+Z, where D is the amount which would have been the percentage rate for the contribution period before the previous contribution period calculated in accordance with this sub-paragraph..

(8) The percentage rate for each contribution period is A+Z.

Supplemental

5.  Any determination made by the Secretary of State under paragraphs 3 or 4(4) or (5) is to be made—

(a) after consultation with such representatives of local authorities and of teachers and with such representatives of other persons likely to be affected by the proposed determination as appear to the Secretary of State to be appropriate, and

(b) with the consent of the Treasury.

Regulation 20

SCHEDULE 4 Contributions for additional pensions

Interpretation

1.  In this Schedule—

“AP beneficiary” means—

(a)

in the case of an election under paragraph 2(1), the person who makes the election, and

(b)

in the case of an election under paragraph 2(2) or (3), the employee or former employee for whose benefit the election is made;

“dependant’s election” means an election under paragraph 2, the notice of which states (in accordance with sub-paragraph (5)(b) of that paragraph) that the election is for an additional pension for both the AP beneficiary and the AP beneficiary’s spouse, civil partner, surviving nominated partner or surviving nominated beneficiary;

“financial year” means the 12 months ending with 31st March;

“lump sum election” means an election under paragraph 2 which is not a monthly contribution election;

“monthly contribution election” means an election under paragraph 2, the notice of which states (in accordance with sub-paragraph (6)(b) of that paragraph) that contributions are to be paid in monthly payments;

“payment period” means, in relation to a monthly contribution election accepted by the Secretary of State, the period beginning on the start date and ending when the last of the monthly payments mentioned in the notice of the election is due to be paid;

“refund period” means the period ending 1 year after the start date;

“start date” means—

(a)

in the case of a lump sum election, the date on which the Secretary of State receives the lump sum, and

(b)

in the case of a monthly contribution election, the first day of the second month after the month in which the AP beneficiary is notified that the election is accepted.

Election to pay contributions for additional pension

2.—(1) A person in pensionable employment who has not reached the age of 65 may elect to pay contributions for an additional pension by giving written notice to the Secretary of State.

(2) The employer of a person in pensionable employment who has not reached the age of 65 may, with the consent of the employee, elect to pay contributions (as a lump sum) for an additional pension for the employee by written notice to the Secretary of State.

(3) The former employer of a person—

(a) who has ceased to be in pensionable employment, and

(b) whose average salary has been restricted under regulation 39

may, with the consent of the former employee, elect to pay contributions (as a lump sum) for an additional pension for the employee by giving written notice to the Secretary of State.

(4) Any election under sub-paragraph (3) must be made within 6 months after the date on which the former employee ceased to be in pensionable employment.

(5) The notice must—

(a) state the amount in respect of which the election is made, which must be a multiple of £250 or of such other sum as may be determined by the Secretary of State from time to time;

(b) state whether the election is for an additional pension solely for the AP beneficiary or for both the AP beneficiary and the AP beneficiary’s spouse, civil partner, surviving nominated partner or surviving nominated beneficiary;

(c) contain such further information as may be specified by the Secretary of State; and

(d) be accompanied by a declaration by the AP beneficiary that the AP beneficiary is in normal health.

(6) Where the election is made under sub-paragraph (1), the notice must also state—

(a) whether the contributions are to be paid as a lump sum, or

(b) whether the contributions are to be paid in monthly payments and, if so, the number of monthly payments, which must not be more than 240.

(7) The number of monthly payments must be such that the last is due be paid—

(a) where the AP beneficiary is a pre-2007 entrant who has not reached the age of 60, before the AP beneficiary reaches that age, and

(b) in any other case, before the AP beneficiary reaches the age of 65.

(8) An election is accepted by the Secretary of State if the Secretary of State gives written notice to the person making it that it is accepted.

Maximum amount of additional pension

3.—(1) The amount in respect of which an election (“the new election”) may be made must not exceed the maximum amount for the financial year in which notice of the new election is given to the Secretary of State less the sum of the uprated amounts in relation to each previous election made by, or for the benefit of, the AP beneficiary.

(2) The maximum amount for the financial year ending on 31st March 2011 is the amount determined for that financial year under paragraph 18 or 19 of Schedule 2A to TPR 1997.

(3) The maximum amount for a subsequent financial year is such amount as may be determined by the Treasury for that financial year in accordance with sub-paragraph (9).

(4) But if no maximum amount has been determined for that financial year under sub-paragraph (3), the maximum amount for that financial year is the maximum amount for the financial year before that financial year (“the previous financial year”) multiplied by the factor mentioned in sub-paragraph (5) if that factor is greater than 1, rounded to the nearest £100.

(5) The factor is RPI1/RPI2, where—

• RPI1 is the retail prices index for February in the previous financial year, and

• RPI2 is the retail prices index for February in the financial year before the previous financial year.

(6) The uprated amount in relation to a previous election is—

(a) the amount stated in the notice multiplied by the factor mentioned in sub-paragraph (8) if that factor is greater than 1,

(b) where the AP beneficiary is credited with an amount in respect of the election in accordance with paragraph 7, 8 or 9, that amount multiplied by the factor mentioned in sub-paragraph (8) if that factor is greater than 1, or

(c) where the AP beneficiary was previously credited with an amount in respect of the election in accordance with paragraph 10, an amount determined by the Secretary of State having regard to the contributions paid and any contributions treated as paid under paragraph 10(6) multiplied by the factor mentioned in sub-paragraph (8) if that factor is greater than 1.

(7) But where notice of the previous election was given to the Secretary of State in the same financial year as notice of the new election is to be given, the uprated amount in relation to the previous election is—

(a) the amount stated in the notice,

(b) where the AP beneficiary is credited with an amount in respect of the election in accordance with paragraph 7, 8 or 9, that amount, or

(c) where the AP beneficiary was previously credited with an amount in respect of the election in accordance with paragraph 10, an amount determined by the Secretary of State having regard to the contributions paid and any contributions treated as paid under paragraph 10(6).

(8) The factor is RPI1/RPI2, where—

• RPI1 is the retail prices index for February in the financial year before the financial year in which notice of the new election is given to the Secretary of State, and

• RPI2 is the retail prices index for February in the financial year before the financial year which includes the start date for the previous election.

(9) The Treasury is from time to time to review the operation of this paragraph and, as a result of such review, may determine the maximum amount for the financial year ending on 31st March 2012 or for any subsequent financial year.

Determination of contributions

4.—(1) The Secretary of State is from time to time determine the amount of the lump sum (in the case of a lump sum election) and the monthly payments (in the case of a monthly contribution election) to be paid as contributions for a given amount in respect of which an election is made.

(2) The amounts must be such that they reflect the cost of payment of pension—

(a) in the case of an AP beneficiary who is a pre-2007 entrant and has not reached the age of 60, at the age of 60, and

(b) in the case of any other AP beneficiary, at the age of 65.

(3) Different amounts may be determined—

(a) for different classes or descriptions of AP beneficiaries;

(b) depending on whether the election is a dependant’s election;

(c) where the election is a monthly contribution election, depending on the length of the payment period.

(4) The Secretary of State may exercise the functions under this paragraph so as to re-determine the amount of the monthly payments to be paid as contributions during the payment period.

Lump sum election: payment of contributions and credit of additional pension

5.—(1) This paragraph applies where the Secretary of State accepts a lump sum election.

(2) Where the lump sum determined under paragraph 4 is paid to the Secretary of State within 1 month after the date on which the person who makes the election is notified that the election is accepted, the AP beneficiary is to be credited with the amount stated in the notice of the election.

(3) But where the AP beneficiary dies before the end of the refund period or an ill-health pension becomes payable to the AP beneficiary by virtue of the AP beneficiary becoming incapacitated before the end of that period—

(a) the lump sum must be repaid, and

(b) the AP beneficiary is not to be credited with an amount in respect of the election.

(4) Sub-paragraph (3) does not apply where before the end of the refund period an additional pension attributable to the election (calculated by reference to an amount credited in accordance with sub-paragraph (2)) became payable to the AP beneficiary with a retirement pension (other than an ill-health pension) or a phased retirement pension.

Monthly contribution election: payment of contributions and credit of additional pension

6.—(1) This paragraph applies where the Secretary of State accepts a monthly contribution election.

(2) The AP beneficiary must pay monthly payments determined under paragraph 4 to the Secretary of State during the payment period.

(3) The first payment under sub-paragraph (2) is to be made by the last day of the second month after the month in which the AP beneficiary is notified that the election is accepted.

(4) The reference in sub-paragraph (2) to monthly payments determined under paragraph 4 includes, as from 1st April following any redetermination of monthly payments under that paragraph, a reference to monthly payments as redetermined.

(5) Where payments are made in accordance with sub-paragraph (2), the AP beneficiary is to be credited with the amount stated in the notice of the election.

(6) Where any of paragraphs 7 to 11 applies—

(a) monthly payments cease to be payable, and

(b) the AP beneficiary is not to be credited with an amount in respect of the election under this paragraph.

AP beneficiary becoming entitled to pension during payment period

7.—(1) This paragraph applies where before the end of the payment period—

(a) a retirement pension (other than an ill-health pension) becomes payable to the AP beneficiary of the election mentioned in paragraph 6, or

(b) where the AP beneficiary makes an election under regulation 73(2), a phased retirement pension becomes payable to the AP beneficiary.

(2) The AP beneficiary is to be credited with an amount determined by the Secretary of State having regard to the contributions paid and any contributions treated as paid under paragraph 10(6).

AP beneficiary revoking election during payment period

8.—(1) This paragraph applies where the AP beneficiary of the election mentioned in paragraph 6 revokes the election by giving written notice to the Secretary of State before the end of the payment period.

(2) The AP beneficiary is to be credited with an amount determined by the Secretary of State having regard to the contributions paid and any contributions treated as paid under paragraph 10(6).

(3) Where contributions due under paragraph 6 remain due after the expiry of 3 months after the AP beneficiary receives a written demand from the Secretary of State, the AP beneficiary is to be treated for the purpose of this Schedule as revoking the election.

AP beneficiary ceasing to be in pensionable employment during payment period

9.—(1) This paragraph applies where the AP beneficiary of the election mentioned in paragraph 6 is out of pensionable employment for a continuous period of at least 1 month before the end of the payment period other than by reason of the AP beneficiary’s death.

(2) But this paragraph does not apply where paragraph 7 applies before the end of the 1-month period.

(3) Where the AP beneficiary pays a lump sum of such amount as may be determined by the Secretary of State to the Secretary of State within 2 months after the date on which the AP beneficiary ceases to be in pensionable employment, the AP beneficiary is to be credited with the amount stated in the notice of the election.

(4) Except where sub-paragraph (5) applies, if no such lump sum is paid, the AP beneficiary is to be credited with an amount determined by the Secretary of State having regard to the contributions paid and any contributions treated as paid under paragraph 10(6).

(5) This sub-paragraph applies where—

(a) an ill-health pension becomes payable to the AP beneficiary immediately following a period of non-pensionable sick leave which immediately follows a period of pensionable employment, and

(b) that period of non-pensionable sick leave includes the 1-month period mentioned in sub-paragraph (1).

(6) For the purpose of this paragraph, an AP beneficiary who makes, or is treated as making, an election under regulation 19 (election to pay contributions by a person serving in a reserve force) is to be treated as being in pensionable employment during any period which, in accordance with that regulation, is to be treated as reckonable service.

Incapacity of AP beneficiary during payment or refund period

10.—(1) This paragraph applies where an ill-health pension becomes payable to the AP beneficiary of the election mentioned in paragraph 6 before the end of the payment period or, if the refund period ends after the payment period, by virtue of the AP beneficiary becoming incapacitated before the end of the refund period.

(2) But this paragraph does not apply where before the ill-health pension becomes payable—

(a) an additional pension attributable to the election became payable to the AP beneficiary (see paragraph 7),

(b) the AP beneficiary revoked the election (see paragraph 8), or

(c) except where paragraph 9(5) applies, the AP beneficiary was out of pensionable employment for a continuous period of at least 1 month (see paragraph 9).

(3) Where the AP beneficiary becomes incapacitated before the end of the refund period—

(a) the monthly payments must be repaid to the AP beneficiary, and

(b) the AP beneficiary is not to be credited with an amount in respect of the election.

(4) This sub-paragraph applies where the AP beneficiary becomes incapacitated after the end of the refund period.

(5) Where sub-paragraph (4) applies, the AP beneficiary is to be credited with—

(a) if the declaration required by paragraph 2(5)(d) was made in good faith, the amount stated in the notice of the election, or

(b) if that declaration was not made in good faith, an amount determined by the Secretary of State having regard to the contributions paid.

(6) Where sub-paragraph (4) applies, the AP beneficiary is, while in receipt of the ill-health pension, to be treated as having paid the contributions which would, but for paragraph 6(6)(a), have been payable.

Death of AP beneficiary during payment or refund period

11.—(1) This paragraph applies where the election mentioned in paragraph 6 is a dependant’s election and the AP beneficiary dies before the end of the payment period or, if the refund period ends after the payment period, the end of the refund period.

(2) But this paragraph does not apply where before the AP beneficiary’s death—

(a) an additional pension attributable to the election became payable to the AP beneficiary (see paragraph 7),

(b) the AP beneficiary revoked the election (see paragraph 8), or

(c) the AP beneficiary was out of pensionable employment for a continuous period of at least 1 month (see paragraph 9).

(3) Where the AP beneficiary dies before the end of the refund period—

(a) the monthly payments must be repaid to the AP beneficiary, and

(b) the AP beneficiary is not to be credited with an amount in respect of the election.

(4) Where the AP beneficiary dies after the end of the refund period, the AP beneficiary is to be credited with—

(a) if the declaration required by paragraph 2(5)(d) was made in good faith, the amount stated in the notice of the election, or

(b) if that declaration was not made in good faith, an amount determined by the Secretary of State having regard to the contributions paid.

Actuarial advice

12.  The Secretary of State must take advice from the scheme actuary before determining any amount under paragraphs 3, 4 and 7 to 11.

Regulation 21

SCHEDULE 5 Family benefit contributions

PART 1 Elections

1.  A qualifying person who is a pre-2007 entrant or a person with mixed service may, by giving written notice to the Secretary of State, elect to pay family benefit contributions attributable to a period of non-qualifying service in accordance with this Schedule.

2.  A person (P) is a qualifying person if P is in pensionable employment and—

(a) P is married, or

(b) P is a civil partner, or

(c) P has nominated a person under regulation 90 (nomination of surviving nominated partner), or

(d) P has nominated a person under regulation 91 (nomination of surviving nominated beneficiary).

3.  “Non-qualifying service” means—

(a) where the qualifying person (P)—

(i) is a married man, or

(ii) has nominated a person under regulation 91(nomination of surviving nominated beneficiary)

reckonable service which ended before 1st April 1972,

(b) where P is a married woman or a civil partner, reckonable service which ended before 6th April 1988, and

(c) where P has nominated a person under regulation 90 (nomination of surviving nominated partner), reckonable service which ended before 1st January 2007

but where the person P would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997) if Schedule 6 to TPR 1997 had been in force at the date of the election P’s non-qualifying service cannot exceed the maximum period in respect of which P could have made an election under Part 1 of Schedule 6 to TPR 1997.

4.  The election must be made during the election period (determined in accordance with paragraphs 5 to 7).

5.  The election period begins—

(a) where the person making the election (P) is married or a civil partner, on the day on which P first becomes a qualifying person,

(b) where P has made a nomination, on the day on which the nomination was made.

6.  The election period ends on the earlier of the day on which—

(a) any election under regulation 9 (election for employment not to be pensionable) has effect, and

(b) the person has been a qualifying person for a continuous period of 6 months.

7.—(1) Where a person marries or forms a civil partnership more than once or makes more than one nomination there is a separate election period in respect of each marriage, civil partnership or nomination.

(2) But where P has made an election P can only make a further election (in a subsequent election period) if P falls within a different sub-paragraph of paragraph 2 from the sub-paragraph in which P fell when the previous election was made.

8.  If a qualifying person (P) dies before the end of the election period without making an election P’s beneficiary may, by giving written notice within 3 months of the person’s death, elect to pay family benefit contributions attributable to a period of P’s non-qualifying service.

9.  A qualifying person’s (P’s) beneficiary is—

(a) where P is married, P’s spouse,

(b) where P is a civil partner, P’s civil partner, and

(c) where P has made a nomination, the person nominated.

10.  The person who makes an election must specify in the notice the period in respect of which the election is made, which must be either—

(a) the whole of the qualifying person’s non-qualifying service, or

(b) a part of such service, consisting of one or more whole years.

11.  Where an election is made under paragraph 1–

(a) the qualifying person (P) must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify the percentage rate of the qualifying person’s contributable salary at which they are to be paid, and

(b) the election must be accompanied by a declaration by P that P is in normal health.

12.  But an election stating that family benefits are to be paid by Method 1 is of no effect unless the payment period is more than a year.

13.  Where a qualifying person’s (P’s) pensionable employment is part time, for the purpose of specifying (under paragraph 11(a)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 20(1)) that rate, paragraph 11(a) has effect as if the reference to P’s contributable salary were to P’s full-time equivalent salary.

14.  Except as provided in paragraph 20(1), an election under this paragraph is irrevocable.

15.—(1) This paragraph applies where the qualifying person (P) states under paragraph 11(a) that family benefit contributions are to be paid by Method 1.

(2) Where this paragraph applies, except as otherwise provided in Part 2, P must pay family benefit contributions to the Secretary of State by way of monthly payments from P’s contributable salary at the percentage rate specified under paragraph 11(a) or, where the rate is varied under paragraph 20(1), at the specified higher rate for the duration of the payment period.

(3) Except as otherwise provided in Part 2 the payment period (in years and fractions of a year) is A/B × C, where—

• A is the period (in years) specified under paragraph 10,

• B is the percentage rate specified under paragraph 11(a), and

• C is the multiplier determined from time to time by the Secretary of State (after taking advice from the scheme actuary) for the purpose of this Part for a person of the same sex as the qualifying person’s beneficiary (as defined in paragraph 9).

16.—(1) Except where paragraph 15 applies, the person who makes an election under paragraph 1 or 8 must pay family benefit contributions to the Secretary of State by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.

(2) The Method 2 formula is A × B × C,

where—

• A is the multiplier determined from time to time by the Secretary of State (after taking advice from the scheme actuary) for the purpose of this Part for a person of the same sex as the qualifying person’s beneficiary (as defined in paragraph 9),

• B is the period (in years) specified under paragraph 10, and

• C is the annual rate of the qualifying person’s contributable salary.

PART 2 Further provisions where family benefit contributions are to be paid by Method 1

17.  This Part applies where family benefit contributions are payable by monthly contributions under paragraph 15 (Method 1).

18.—(1) 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.

(2) Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end.

(3) 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 of TPR 1997 or regulation 19—

(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.

(4) 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 P x (1-CS/FTCS) where—

• P is the period (in years and fractions of a year) in which the person was employed in part-time employment,

• CS is the persons’ contributable salary for the period, and

• FTCS is what would have been the person’s contributable salary for the period if the employment had been full-time.

19.—(1) 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 of TPR 1997 or regulation 19, and

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

(2) Where the person is paying additional contributions under old regulation C9 of TPR 1997 or regulation 19 for any financial year, the family benefit contributions for that financial year are calculated by reference to the notional salary on which the additional contributions are payable and must be paid to the Secretary of State by the same day as the additional contributions.

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

(2) An election under sub-paragraph (1)—

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

(b) must be accompanied by a declaration by the person that the person is in normal health.

(3) Where the original election is varied by one made under sub-paragraph (1) (“the further election”) a new 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.

(4) The new payment period is A-(B/CxD)

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.

(5) Paragraph 18(2), (3) and (4) applies to the new payment period.

21.—(1) Paragraphs 22 to 26 apply where family benefit contributions cease to be payable before the end of the payment period.

(2) Paragraphs 22 to 26 are subject to paragraph 27.

(3) In paragraphs 22 to 27 “the appropriate terminal sum” means a retirement lump sum or a death grant as appropriate.

(4) For the purposes of paragraphs 22 and 23 a person with mixed service has a normal pension age of 65 in respect of all of that person’s reckonable service (despite regulation 48).

22.—(1) This paragraph applies where the person paying the contributions (P), —

(a) dies before reaching the normal pension age or

(b) (whether or not P later re-enters pensionable employment) becomes entitled to payment of retirement benefits by virtue of Case C (ill health retirement) applying to P’s reckonable service before reaching the normal pension age,

and paragraph 24 does not apply.

(2) But this paragraph only applies where the Secretary of State is satisfied that—

(a) the declaration under paragraph 11(b), or

(b) where a declaration has been given under paragraph 20(2)(b), that declaration (or, if there is more than one, the most recent)

was made in good faith.

(3) Where this paragraph applies—

(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 P’s 60th birthday, in the case of a pre-2007 entrant, or P’s 65th birthday in the case of a person with mixed service, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.

23.—(1) This paragraph applies where—

(a) the person paying the contributions dies, or becomes entitled to payment of retirement benefits, after reaching the normal pension age, or

(b) paragraph 22 does not apply only because the Secretary of State was not satisfied that the declaration under paragraph 11(b) or any declaration under paragraph 20(2)(b) was made in good faith

and paragraph 25 does not apply.

(2) Where this paragraph applies—

(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) except where sub-paragraph (3) applies, there is to be deducted from the appropriate terminal sum an amount of (A x B/100) x C

where—

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

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

• C is the multiplier determined from time to time by the Secretary of State after taking advice from the scheme actuary.

(3) Where the Secretary of State is satisfied that the declaration under paragraph 11(b) was made in good faith but is not satisfied that a declaration under paragraph 20(2)(b) was made in good faith there is to be deducted from the appropriate terminal sum an amount determined by the Secretary of State after taking advice from the scheme actuary.

24.—(1) This paragraph applies where—

(a) the person paying the contributions (P) falls within paragraph 22(1)(a) or (b),

(b) part of the payment period falls after P’s relevant birthday,

(c) the Secretary of State is satisfied that the declaration under paragraph 11(b) or any declaration under paragraph 20(2)(b) (where applicable) was made in good faith, and

(d) a phased retirement lump sum became payable to P before the family benefit contributions ceased to be payable.

(2) Where this paragraph applies—

(a) P may, by giving written notice to the Secretary of State within 3 months after the end of P’s pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during that part of the payment period which falls after P’s relevant birthday,

(b) if P 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 P does not so elect contributions are to be treated as having been paid in respect of D x E/F, where—

• D is the period of non-qualifying service in respect of which the original election was made,

• E is the period starting at the beginning of the payment period and ending on P’s relevant birthday, and

• F is the payment period.

(3) In this paragraph P’s “relevant birthday” is P’s 60th birthday where P is a pre-2007 entrant or P’s 65th birthday where P is a person with mixed service.

25.—(1) This paragraph applies where—

(a) the person paying the contributions (P) falls within paragraph 23(1)(a) or (b), and

(b) a phased retirement lump sum became payable to P before the family benefit contributions ceased to be payable.

(2) Where this paragraph applies contributions are treated as having been paid in respect of G x H/J where—

• G is the period of non-qualifying service in respect of which the original election was made,

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

• J is the payment period.

26.—(1) This paragraph applies where the person paying the contributions (P) becomes entitled to payment of retirement benefits by virtue of Case D applying to P’s reckonable service.

(2) Where this paragraph applies—

(a) P may, by giving written notice to the Secretary of State within 3 months after the end of P’s 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 P 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 P does not so elect contributions are to be treated as having been paid in respect of K x L/M, where—

• K is the period of non-qualifying service in respect of which the original election was made,

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

• M is the payment period.

27.  Where—

(a) a deduction has fallen to be made under paragraph 22(3) or 23(2) or an election has been made under paragraph 26(2)(a), 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, the person’s widow, widower, surviving civil partner, surviving nominated partner or surviving nominated beneficiary, may give written notice to the Secretary of State in writing that the amount of the deduction made or lump sum payable is not to be increased.

Regulation 31, 35 and 36

SCHEDULE 6 Transfer values

PART 1 Outward Transfers

1.  For the purposes of this Part—

(a) a transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 97 of PSA 1993 for the calculation of cash equivalents, and

(b) “occupational pension scheme” has the same meaning as in section 150(5) of FA 2004.

2.  Paragraphs 3 to 6 are subject to paragraphs 7 to 10.

3.  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 a registered 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.

4.  Where—

(a) a transfer value is payable to the scheme managers of a registered pension scheme which is an occupational pension scheme and 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 the person’s service before 1st September 1988, and

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

5.  Where—

(a) a transfer value is payable to the scheme managers of a registered pension scheme which is an occupational pension scheme and 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 4 had applied, and

• E is the amount of the cash equivalent.

6.  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 on 5th April 1988.

7.  Unless the receiving scheme is a club scheme, where—

(a) the person in respect of whom a transfer value is payable had become entitled to count reckonable service under regulation 35(6) (acceptance of transfer value), or 36(3) (acceptance of bulk transfer values), and

(b) the amount determined in accordance with paragraph 3, 4, 5 or 6 (as appropriate) together with that of any cash equivalent paid on the transfer, is less than the appropriate amount,

a transfer value of the appropriate amount is to be paid.

(2) The appropriate amount is A+B-C, where—

A is the transfer value accepted under regulation 35 or the relevant part of the transfer value accepted under regulation 36,

• B is the total of the contributions paid by the person under Part C, except any that fell to be treated for the purposes of regulation 126 as employers’ contributions, and

• C is any cash equivalent paid on the transfer.

8.  Where a person has elected to receive phased retirement benefits the transfer value is calculated by reference to benefits other than those phased retirement benefits.

9.—(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 4 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 year, 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 year compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.

10.  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 2 Inward Transfers

11.  If the employment in which the person (P) was subject to the previous scheme was comparable British service, P is entitled to count as reckonable service the period of service certified by the scheme managers as having stood to P’s credit under the scheme when P ceased to be subject to it.

12.—(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 registered pension scheme which is not a club scheme and the person has entered pensionable employment after 31st December 1985.

the person is entitled, unless paragraph 13 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 the person’s age, and the annual rate of the person’s contributable salary, on that date,

(c) in any other case, the calculation is to be made by reference to the person’s age, and the annual rate of the person’s 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.

13.—(1) This paragraph applies where—

(a) the condition specified in paragraph 12(1)(b) applies,

(b) the person (P) has made an election under regulation 10 (election for employment to be pensionable) and falls within regulation 10(2)(a),

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

(d) P has been in excluded employment between the date of the election under regulation B6 of TSR 1988 and the date of the election under regulation 10 of these Regulations,

(e) a cash equivalent or a transfer value under regulation F1 of TSR 1988 (or both) was paid in respect of P in consequence of P ceasing to be in pensionable employment by virtue of the election under regulation B6 of the TSR 1988,

(f) P is an individual as is mentioned in section 172(1) of PA 1995, and

(g) the Secretary of State accepts a transfer value under regulation 35 of the amount specified in sub-paragraph (3).

(2) In this paragraph —

(a) “the period of original pensionable employment” means the period during which P was in pensionable employment before P made the election under regulation B6 of TSR 1988; and

(b) “the transfer out payment” means the payment referred to in sub-paragraph (1)(e).

(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 12(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 out payment together with—

(i) in a case where the transfer value was paid to the Secretary of State pursuant to regulation 35 within four weeks of the request under regulation 35(2) 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 out payment was made and ending at the end of the month in which the request under regulation 35(2) 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 35(2) 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 cash equivalent or transfer value (or both) by the Secretary of State in respect of the person if at the date on which P made the election under regulation 10—

(i) P was in pensionable employment and made an election under regulation 9 (election not to be pensionable); and

(ii) P had been in pensionable employment for a period equal to the period of original pensionable employment.

(4) Where this paragraph applies P 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.

PART 3 Inward transfers: bulk transfers

14.  In this Part “bulk transfer” has the same meaning as in regulation 36.

15.  The person is entitled to count as reckonable service a period of service determined in accordance with the terms of the bulk transfer as agreed between the Secretary of State and the scheme of managers of the previous scheme, the Secretary of State having taken advice from the scheme actuary as to those terms.

Regulation 60

SCHEDULE 7 Retirement benefits

Case A: retirement on or after reaching normal pension age

1.—(1) Where a person ceases to be in pensionable employment, Case A applies to so much of the person’s reckonable service as is mentioned in sub-paragraph (2).

(2) The reckonable service is reckonable service in relation to which the person has reached the normal pension age.

2.—(1) Where a person (P) satisfies the condition for retirement, the entitlement day for Case A is—

(a) if P is not in pensionable employment on the day on which P reaches the normal pension age in relation to the reckonable service, the day on which P reaches that age, and

(b) if P is in pensionable employment on the day on which P reaches the normal pension age in relation to the reckonable service, the day after P ceases to be in pensionable employment.

(2) Where a person (P) satisfies the condition for retirement following further employment, the entitlement day for Case A is the earliest of the following—

(a) if P is in pensionable or excluded employment on the day on which P makes an application under regulation 107, the day after the cessation of the employment;

(b) if P is not in pensionable or excluded employment on the day on which P makes an application under regulation 107, such day as P specifies in the application, which must be no earlier than 6 weeks after the day on which P’s application is made;

(c) the date of P’s 75th birthday.

Case C: ill-health retirement

3.—(1) Except as provided in paragraph 4, a person (P) falls within this paragraph if—

(a) P was in pensionable employment at any time after 31st March 1972,

(b) P ceases to be in pensionable employment, excluded employment, on non-pensionable sick leave, on non-pensionable family leave or on a career break,

(c) P satisfies either Conditions 1, 2 and 3 or Condition 4, and

(d) P makes an application under regulation 107 for retirement benefits on the basis that Case C, and no other Case (apart from Case A), applies to P’s reckonable service.

(2) Condition 1 is that P is incapacitated and is likely to be incapacitated permanently.

(3) Condition 2 is that immediately before satisfying Condition 1—

(a) P was in pensionable employment,

(b) P was paying contributions under regulation C9 of TPR 1997, or

(c) P was, with the consent of P’s employer, on non-pensionable sick leave, on non-pensionable family leave or on a career break which, in every case, followed on immediately after a period of pensionable employment.

(4) Condition 3 is that P’s application under regulation 107—

(a) is made within 6 months after the end of pensionable employment, within 6 months after the end of the period in respect of which the contributions mentioned in sub-paragraph (3)(b) are paid or before the date on which, under the arrangements made with P’s employer, the non-pensionable sick leave, non-pensionable family leave or career break ends, and

(b) except where P satisfies Condition 2 because P falls within sub-paragraph (3)(b), is signed by P’s employer.

(5) Condition 4 is that P’s ability to carry out any work is impaired by more than 90% and is likely to be impaired by more than 90% permanently.

4.—(1) A person (P) does not fall within paragraph 3 if Condition A or Condition B applies.

(2) Condition A applies if a death grant may be paid under regulation 83 (death grant: death in service) or 85 (death grant: death out of service) on P’s death (because P dies before payment of an ill-health pension is initiated).

(3) Condition B applies if—

(a) a direction under section 142 of EA 2002 given on a ground mentioned in subsection (4)(a), (b) or (c) of that section has effect in respect of P,

(b) the Secretary of State is considering giving such a direction in respect of P,

(c) P is included, or is being considered for inclusion, in any of the lists mentioned in sub-paragraph (5), or

(d) the General Teaching Council for England (38) or the General Teaching Council for Wales (39) makes, or is considering making, a prohibition order in relation to P on the grounds of unacceptable professional conduct or that P has been convicted of a relevant offence.

(4) But Condition B does not apply if the Secretary of State determines that the only reason for the direction or the direction being considered, for including, or considering including, P in any of the lists; or for making, or considering making, a prohibition order is unrelated to P’s culpable behaviour.

(5) The lists are—

(a) the children’s barred list (established under section 2(1)(a) of SVGA 2006);

(b) a list maintained under the law of Scotland or Northern Ireland which the Secretary of State specifies by order under section 3(2)(b) of SVGA 2006 as corresponding to the children’s barred list;

(c) the adults’ barred list (established under section 2(1)(b) of SVGA 2006);

(d) a list maintained under the law of Scotland or Northern Ireland which the Secretary of State specifies by order under section 3(3)(b) of SVGA 2006 as corresponding to the adults’ barred list.

(6) In this paragraph “prohibition order”, “relevant offence” and “unacceptable professional conduct” have the same meanings as in Schedule 2 to the Teaching and Higher Education Act 1998.

5.—(1) Where a person (P) falls within paragraph 3, Case C applies to P’s reckonable service.

(2) But Case C does not apply to any of P’s reckonable service in relation to which, on the day which would be the entitlement day if Case C were to apply to the reckonable service, P has reached the normal pension age.

6.—(1) The entitlement day for Case C is the latest of the following—

(a) the day on which a person (P) first satisfies Condition 1 (where P satisfies Conditions 1, 2 and 3) or Condition 4 (where P does not satisfy Conditions 1, 2 and 3);

(b) the day after the day on which P ceases to be in pensionable employment, excluded employment, on non-pensionable sick leave, on non-pensionable family leave or on a career break;

(c) the day which occurs 6 months before the date of the medical report following consideration of which the Secretary of State determines that P satisfies Condition 1 (where P satisfies Conditions 1, 2 and 3) or Condition 4 (where P does not satisfy Conditions 1, 2 and 3).

(2) But the entitlement day must not be before the date of any previous medical report following consideration of which the Secretary of State did not make the determination mentioned in sub-paragraph (1)(c).

Case D: premature retirement

7.—(1) A person (P) falls within this paragraph if—

(a) P ceases to be in pensionable or excluded employment because P’s employment is terminated by reason of P’s redundancy or in the interests of the efficient discharge of P’s employer’s functions,

(b) P is 55 or over on the date when P falls within paragraph (a),

(c) P’s employer gives written notice to the Secretary of State stating that—

(i) P’s employment was terminated by reason of P’s redundancy or in the interests of the efficient discharge of the employer’s functions, and

(ii) the employer agrees that retirement benefits should become payable to P by virtue of P falling within this paragraph (as a result of which P will become entitled to lump sum and annual compensation under regulation 7 of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997)(40)),

(d) P receives no compensation under Part 3 of those Regulations as a result of the termination of the employment, and

(e) P makes an application under regulation 107 for retirement benefits on the basis that Case D, and no other Case (apart from Case A), applies to P’s reckonable service.

(2) Where P’s employment falls within category A (as defined by regulation 3(7)(a) of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997) and the governing body of the school or institution mentioned in that provision requests the local authority to do so, the authority must notify the Secretary of State as mentioned in sub-paragraph (1)(c).

8.—(1) Where a person (P) falls within paragraph 7, Case D applies to P’s reckonable service.

(2) But Case D does not apply to any of P’s reckonable service in relation to which, on the day which would be the entitlement day if Case D were to apply to the reckonable service, P has reached the normal pension age.

9.  The entitlement day for Case D is the day after the cessation of the employment mentioned in paragraph 7(1)(a).

Case E: early retirement with actuarial adjustment

10.—(1) A person (P) falls within this paragraph if—

(a) P was in pensionable or excluded employment at any time after 29th March 2000,

(b) P ceases to be in such employment,

(c) P is 55 or over,

(d) where P has equivalent pension benefits in respect of employment between 3rd April 1961 and 5th April 1975 or a guaranteed minimum pension in respect of employment before 6th April 1997 or both, the scheme actuary is of the opinion that the annual rate of P’s retirement pension would, if this paragraph applied to P, equal or exceed the sum of any equivalent pension benefits and any guaranteed minimum pension, and

(e) P makes an application under regulation 107 for retirement benefits on the basis that Case E, and no other Case (apart from Case A), applies to P’s reckonable service.

(2) Sub-paragraph (1)(d) does not apply where a phased retirement pension or a retirement pension has previously become payable to P.

11.—(1) Where a person (P) falls within paragraph 10, Case E applies to P’s reckonable service.

(2) But Case E does not apply to any of P’s reckonable service in relation to which, on the day which would be the entitlement day if Case E were to apply to the reckonable service, P has reached the normal pension age.

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.

General

13.  A Case does not apply to reckonable service taken into account in the calculation of a phased retirement pension except where the phased retirement pension has ceased to be payable under regulation 59 (cessation of phased retirement pension).

14.  For the purpose of this Schedule—

(a) a person is not to be treated as ceasing to be in pensionable or excluded employment unless at least one day passes without the person being in such employment after the person ceases to be in such employment;

(b) a person who ceases to be in pensionable or excluded employment in the circumstances mentioned in regulation 33 (payment of bulk transfers) is not to be so treated if the person makes a written application for a transfer under paragraph (2) of that regulation;

(c) a person who makes an election under regulation 57(7) (election to receive phased retirement benefits) after ceasing to be in pensionable or excluded employment is not, as a result of that cessation, to be treated as ceasing to be in such employment;

(d) except for the purpose of paragraph 7, a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation 19 (election to pay contributions by a person serving in a reserve force) are paid.

Regulation 94

SCHEDULE 8 Adult pension qualification service

Pensions for widows, surviving nominated beneficiaries and widowers with pre-1988 rights

1.—(1) This paragraph applies where D’s surviving adult is a widow, a surviving nominated beneficiary or a widower with pre-1988 rights.

(2) D’s adult pension qualification service is the total of the following—

(a) any period of pensionable employment after 31st March 1972;

(b) any period beginning after 31st March 1972 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) any period in respect of which additional contributions have been paid under Schedule 4 to TPR 1997 or paragraphs 1 to 6 or 8 to 10 of Schedule 5 to TPR 1997 in accordance with an election made on or after 31st March 1974;

(d) where a transfer value has been accepted from a comparable British scheme, any period which would, immediately before its acceptance, have counted in the scheme for a pension for D’s surviving adult;

(e) where a transfer value (other than one mentioned in paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value;

(f) so much of any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers’ Superannuation (Policy Schemes) Regulations 1979(41) as is attributable to service after 31st March 1972;

(g) any period counting as reckonable service by virtue of regulation 34 of TSR 1976 (special provision relating to period from December 1973 to March 1974);

(h) any period in respect of which D paid contributions under Schedule 5 (family benefit contributions) provided that at the time when the relevant election was made—

(i) D was a married man, in a case where D’s surviving adult is a widow,

(ii) D was a married woman, in a case where D’s surviving adult is a widower with pre-1988 rights, or

(iii) D had nominated a surviving nominated beneficiary, in a case where D’s surviving adult is a surviving nominated beneficiary.

(i) where D was a member, so much of D’s credited service as does not exceed the total of D’s normal service, any additional period and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6 to TPR 1997 and in this sub-paragraph, “member”, “credited service”, “normal service” and “additional period” have the same meanings as in paragraph 1 of Schedule 6 (family benefit contributions) to TPR 1997 (as if that paragraph were still in force).

Pensions for widowers other than widowers with pre-1988 rights

2.—(1) This paragraph applies where D’s surviving adult is a widower other than a widower with pre-1988 rights.

(2) D’s adult pension qualification service is the total of the following—

(a) any period of pensionable employment after 5th April 1988;

(b) any period beginning after 5th April 1988 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) any period in respect of which additional contributions have been paid under Schedule 4 or 5 to TPR 1997 in accordance with an election made after 5th April 1988;

(d) where a transfer value has been accepted from a comparable British scheme—

(i) any period which consists of, or is attributable to, comparable British service after 5th April 1988, and

(ii) any other period which would, immediately before the acceptance of the transfer value, have counted in the scheme for a pension for D’s widower;

(e) where D entered pensionable employment after 5th April 1988 and a transfer value (other than one mentioned in paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value;

(f) any period in respect of which D paid contributions under Schedule 5 (family benefit contributions) provided that at the time when the relevant election was made D was a married woman.

Pensions for surviving civil partners

3.—(1) This paragraph applies where D’s surviving adult is a surviving civil partner.

(2) D’s family benefit qualification service is the total of the following—

(a) any period of pensionable employment after 5th April 1988;

(b) any period beginning after 5th April 1988 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) any period in respect of which additional contributions have been paid under Schedule 4 or 5 to TPR 1997 in accordance with an election made after 5th April 1988;

(d) where a transfer value has been accepted from a comparable British scheme any period which consists of, or is attributable to, comparable British service after 5th April 1988;

(e) where D entered pensionable employment after 5th April 1988 and a transfer value (other than one mentioned in paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value;

(f) any period in respect of which D paid contributions under Schedule 5 (family benefit contributions) provided that at the time when the relevant election was made D was a civil partner.

Pensions for surviving nominated partners

4.—(1) This paragraph applies where D’s surviving adult is a surviving nominated partner.

(2) D’s family benefit qualification service is the total of the following—

(a) any period of pensionable employment after 31st December 2006;

(b) any period beginning after 31st December 2006 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) where a transfer value has been accepted from a comparable British scheme, any period which consists of, or is attributable to, employment which would, immediately before the acceptance of the transfer value, have counted in the scheme for a pension for a person (other than D’s surviving spouse or surviving civil partner) with whom at the date of D’s death D was living as if they were husband and wife or civil partners;

(d) where D entered pensionable employment after 31st December 2006 and a transfer value (other than one mentioned in paragraph (c)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value;

(e) any period in respect of which D paid contributions under Schedule 5 (family benefit contributions) provided that at the time when the relevant election was made D had nominated a surviving nominated partner.

Periods not counting for adult pension qualification service

5.  Adult pension qualification service does not include any of the following—

(a) any contributions refund period;

(b) any period in respect of which a transfer value or cash equivalent has been paid by the Secretary of State.

Regulations 96 and 99

SCHEDULE 9 Family benefit service

PART 1 Family Benefit Service: Adults

Pensions for widows and widowers with pre-1988 rights where marriage takes place before pensionable employment ceases and for surviving nominated beneficiaries

1.—(1) This paragraph applies where—

(a) D’s surviving adult is a widow or a widower with pre-1988 rights, and

(b) D was married to that person at any time before ceasing to be in pensionable employment.

(2) This paragraph also applies where D’s surviving adult is a surviving nominated beneficiary.

(3) For the purpose of sub-paragraph (1) a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation C9 of TPR 1997 or regulation 19 are paid.

(4) D’s family benefit service is the total of the following—

(a) the periods counting as D’s reckonable service by virtue of the periods referred to in paragraph 1(2)(a) to (g) of Schedule 8 (pensions for widows, surviving nominated beneficiaries and widowers with pre-1988 rights);

(b) the period referred to in paragraph 1(2)(h) of Schedule 8;

(c) where D was a member, D’s credited service and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6 to TPR 1997;

(d) any period relating to war service in respect of which an additional contribution has been paid under regulation C8(8) of TPR 1997 (additional contributions in respect of war service) or Part 4 of Schedule 6 to those Regulations;

(e) any enhancement period calculated in accordance with paragraph 7.

(5) If D’s credited service exceeds the total of D’s normal service and any additional period, for the purpose of sub-paragraph (4)(b), D’s credited service must be reduced by one sixth of the excess.

(6) In this paragraph, “additional period”, “credited service”, “member” and “normal service” have the same meanings as in paragraph 1 of Schedule 6 (family benefit contributions) to TPR 1997 (as if that paragraph were still in force).

Pensions for widows and widowers with pre-1988 rights where marriage takes place after pensionable employment ceases

2.—(1) This paragraph applies where—

(a) D’s surviving adult is a widow or a widower with pre-1988 rights, and

(b) D was not married to that person at any time before ceasing to be in pensionable employment.

(2) For the purpose of sub-paragraph (1) a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation C9 of TPR 1997 or regulation 19 are paid.

(3) D’s family benefit service is the total of the following—

(a) any period counting as D’s reckonable service by virtue of pensionable employment after 5th April 1978;

(b) any period counting as D’s reckonable service by virtue of a period beginning after 5th April 1978 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) any period in respect of which additional contributions have been paid under Schedule 4 or 5 to TPR 1997 in accordance with an election made after 5th April 1978;

(d) where a transfer value has been accepted from a comparable British scheme any period which consists of, or is attributable to, comparable British service after 5th April 1978;

(e) where D entered pensionable employment after 5th April 1978 and a transfer value (other than one mentioned in paragraph (d)) has been accepted, any period counting as D’s reckonable service by virtue of the acceptance of the transfer value;

(f) so much of any period counting as D’s reckonable service by virtue of an election under regulation 4 of the Teachers’ Superannuation (Policy Schemes) Regulations 1979 as is attributable to service after 5th April 1978;

(g) any enhancement period calculated in accordance with paragraph 7.

Pensions for widowers other than widowers with pre-1988 rights

3.—(1) This paragraph applies where D’s surviving adult is a widower other than a widower with pre-1988 rights.

(2) D’s family benefit service is the total of the following—

(a) the periods counting as D’s reckonable service by virtue of the periods referred to in paragraph 2(2)(a) to (e) of Schedule 8 (pensions for widowers other than widowers with pre-1988 rights);

(b) the period referred to in paragraph 2(2)(f) of Schedule 8;

(c) any enhancement period calculated in accordance with paragraph 7.

Pensions for surviving civil partners

4.—(1) This paragraph applies where D’s surviving adult is a surviving civil partner.

(2) D’s family benefit service is the total of the following—

(a) the periods counting as D’s reckonable service by virtue of the periods referred to in paragraph 3(2)(a) to (e) of Schedule 8 (pensions for surviving civil partners);

(b) the period referred to in paragraph 3(2)(f) of Schedule 8;

(c) any enhancement period calculated in accordance with paragraph 7.

Pensions for surviving nominated partners

5.—(1) This paragraph applies where D’s surviving adult is a surviving nominated partner.

(2) D’s family benefit service is the total of the following—

(a) the periods counting as D’s reckonable service by virtue of the periods mentioned in paragraph 4(2)(a) to (d) of Schedule 8 (pensions for surviving nominated partners);

(b) the period referred to in paragraph 4(2)(e) of Schedule 8;

(c) any enhancement period calculated in accordance with paragraph 7.

PART 2 Family Benefit Service: Children

6.  D’s family benefit service is the total of the following—

(a) any period counting as D’s reckonable service by virtue of any period of pensionable employment after 31st March 1972;

(b) any period beginning after 31st March 1972 in respect of which contributions have been paid under regulation C9 of TPR 1997 or regulation 19;

(c) any period in respect of which additional contributions have been paid under Schedule 4 or paragraphs 1 to 6 or 8 to 10 of Schedule 5 to TPR 1997 in accordance with an election made on or after 31st March 1974;

(d) where a transfer value has been accepted from a comparable British scheme, any period which would, immediately before its acceptance, have counted in the scheme for a pension for D’s surviving adult;

(e) where a transfer value (other than one mentioned in paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value;

(f) so much of any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers’ Superannuation (Policy Schemes) Regulations 1979 as is attributable to service after 31st March 1972;

(g) any period counting as reckonable service by virtue of regulation 34 of TSR 1976 (special provision relating to period from December 1973 to March 1974);

(h) any period of reckonable service in respect of which D paid contributions under Schedule 5 (family benefit contributions) for the purpose of making that period count for a pension for a widow, a widower with pre-1988 rights or a surviving nominated beneficiary;

(i) any period of reckonable service in respect of which D paid contributions under Schedule 5 (family benefit contributions) for the purpose of making that period count for a pension for a surviving adult and which does not fall within sub-paragraph (h);

(j) where D was a member, D’s credited service and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6 to TPR 1997, and in this sub-paragraph “credited service” and “member” have the same meaning as in paragraph 1 that Schedule (as if that paragraph were still in force).

(k) any period relating to war service in respect of which an additional contribution has been paid under regulation C8(8) of TPR 1997 (additional contributions in respect of war service) or Part 4 of Schedule 6 to those Regulations;

(l) any enhancement period calculated in accordance with paragraph 7.

PART 3 Supplemental

Enhancement period

7.—(1) This paragraph applies for the purpose of calculating an enhancement period if D dies in any of the following circumstances—

(a) D dies in pensionable employment;

(b) D dies during a period in respect of which D is paying additional contributions under regulation C9 of TPR 1997 or regulation 19;

(c) D ceases to be in pensionable employment because D is incapacitated and dies within 12 months after the cessation of the pensionable employment without returning to employment in a capacity mentioned in Schedule 2 and before a retirement pension or short-service serious ill-health grant in respect of the pensionable employment becomes payable;

(d) the period in respect of which D is paying contributions under regulation 19 ends because D is incapacitated, and D dies within 12 months after the end of that period without returning to employment mentioned in a capacity mentioned in Schedule 2 and before a retirement pension or short-service serious ill-health grant in respect of the pensionable employment becomes payable;

(e) D dies after a retirement pension enhanced under regulation E8 of TPR 1997 (enhancement of retirement benefits in case of incapacity) or a total incapacity pension became payable.

(2) The enhancement period is the factor mentioned in sub-paragraph (6) x the period determined in accordance with the table in sub-paragraph (7).

(3) But if the sum of the enhancement period determined in accordance with sub-paragraph (2) and the periods of D’s family benefit service (apart from any enhancement period) exceeds either of the periods specified in sub-paragraph (4), the enhancement period is the longest period which does not cause D’s family benefit service to exceed either of those periods.

(4) The periods are—

(a) 45 years, or

(b) 40 years before D reaches 60.

(5) Where regulation 34 of TSR 1976 (special provisions relating to period from December 1973 to March 1974) applied to D the number of days which D was treated as having purchased is to be added to the period of 40 years referred to in sub-paragraph (4).

(6) The factor is FBS/RRS or, where FBS/RRS is greater than 1, 1.

(7) In sub-paragraph (6)—

FBS is D’s family benefit service apart from the enhanced period;

RRS is D’s relevant reckonable service.

Length of D’s relevant reckonable service	Period
Less than 10 years	Period 1.
10 years or more but less than 13 years 123 days	(a) Period 2.
13 years 123 days or more	The longer of— (b) Period 2, and (c) Period 3.

(8) Period 1 is the shorter of—

(a) D’s relevant reckonable service, and

(b) the period beginning when D’s pensionable employment ended and ending immediately before D’s 65th birthday.

(9) Period 2 is the shorter of—

(a) 20 minus D’s relevant reckonable service (in years), and

(b) the period beginning when D’s pensionable employment ended and ending immediately before D’s 65th birthday.

(10) Period 3 is the shorter of—

(a) 6 years 243 days, and

(b) the period beginning when D’s pensionable employment ended and ending immediately before D’s 60th birthday.

(11) For the purpose of this paragraph, D’s relevant reckonable service is D’s reckonable service except reckonable service attributable to the following—

(a) any past period in respect of which additional contributions have been paid in accordance with Part 2 of Schedule 4 of TPR 1997;

(b) any past period, calculated in accordance with Schedule 7 of TPR 1997 in respect of which additional contributions have been paid in accordance with Part 1 of Schedule 4 to those Regulations or with Schedule 5 to those Regulations;

(c) any period counting as reckonable service by virtue of regulation 34 of TSR 1976 (special provision relating to period from December 1973 to March 1974);

(d) any period relating to war service which D could count as reckonable service by virtue of regulations 7 and 72(1)(a) of TSR 1976.

(12) For the purpose of this paragraph a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation C9 of TPR 1997 or regulation 19 are paid.

Enhancement period (further employment)

8.—(1) For the purpose of calculating benefits in respect of a period after D entered further employment, paragraph 7 (enhancement period) applies with the modifications in sub-paragraphs (4) to (7) if the condition in sub-paragraph (2) is satisfied.

(2) The condition in this sub-paragraph is satisfied if, before D entered the further employment, retirement benefits had become payable because Case E applied to D’s reckonable service.

(3) Paragraph 7 (enhancement period) does not otherwise apply in relation to further employment.

(4) Omit the rows from the table except for the first.

(5) For sub-paragraph (8) substitute—

“(8) Period 1 is the shorter of—

(a) D’s relevant reckonable service in the further employment, and

(b) the period beginning when the further employment ended and ending immediately before D’s 60th birthday.”.

(6) Omit sub-paragraphs (9) and (10).

(7) Despite regulation 89 (family benefits (further employment)), the reference in sub-paragraph (3) of paragraph 7 to D’s family benefit service is to be taken to be a reference to the total family benefit service attributable to employment before any further employment and to all further employment

Regulation 135

SCHEDULE 10 Modified application in certain cases

PART 1 Employment at reduced salary

Application of Part 1 and interpretation

1.—(1) This Part applies to a person in respect of whom the requirements set out in regulation H1(1)(a) to (d) and (f) of TPR 1997 (modified application in case of employment at reduced salary) were satisfied.

(2) In this Part—

“new employment” means pensionable employment from the start of pensionable employment at the reduced rate of contributable salary mentioned in regulation H1(1)(a) of TPR 1997;

“previous employment” means pensionable employment up to the end of pensionable employment at the previous higher rate of contributable salary.

Calculation of benefits other than in service and out of service death grants

2.—(1) The benefits, except for death grants under regulations 83 (death grant: death in service) and 85 (death grant: death out of service), of a person to whom this Part applies are the better of—

(a) the benefits calculated without taking into account the modifications made by sub-paragraphs (2) to (6), and

(b) the benefits calculated after taking into account the modifications made by those sub-paragraphs.

(2) Except as provided in sub-paragraphs (3) to (6), these Regulations (except regulations 83 and 85) apply to a person to whom this Part applies as if the person had been one person in relation the previous employment and a separate person in relation to the new employment and accordingly apply separately in relation to each of those employments.

(3) For the purpose of Chapter 3 of Part 7 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.

(4) For the purpose of regulation 42(d) (reckonable service limited to 45 years), periods counting as reckonable service in relation to one of the employments count also in relation to the other; but any period excluded by regulation 42 is excluded in relation to the new employment only.

(5) A period for which P has, before the day of the new employment, elected to pay contributions under Schedule 4 to TPR 1997 is treated as being in the previous employment.

(6) Regulation 97(3) does not have effect so as to preclude the payment the payment of a child pension in respect of each of the employments.

PART 2 Policy scheme service

Policy scheme service

3.—(1) If a person has policy scheme service, these Regulations (and Part 1 of Schedule 10 to TPR 1997 which continues to have effect by virtue of paragraph 25 of Schedule 13) have effect subject to the modifications made by this paragraph.

(2) For the purpose of determining whether the person is qualified for retirement benefits, the policy scheme service is to be treated as if it is pensionable employment beginning after 5th April 1988.

(3) For the purpose of calculating the person’s reckonable service, policy scheme service counts as 0.9 times its actual length.

(4) For the purpose of paragraph 2 of Schedule 10 to TPR 1997 (which continues to have effect by virtue of paragraph 25 of Schedule 13), the person’s policy scheme service is to be treated as service after the end of June 1948.

(5) Where Part 1 of Schedule 10 to TPR 1997 applies no reduction in the amount of the person’s retirement pension is to be made under paragraph 5 or paragraph 6 of that Schedule.

(6) In these Regulations “policy scheme service” has the same meaning as in regulation 3(2) of the Teachers’ Superannuation (Policy Schemes) Regulations 1979(42).

PART 3 Specified country service

Specified country service

4.—(1) If a person has specified country service, these Regulations have effect subject to the modifications made by this paragraph.

(2) The provisions mentioned in sub-paragraph (4) have effect as if references to the age of 60 and references to a normal pension age of 60 were replaced by 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 the person’s specified country service and by references to a normal pension age of that age respectively.

(3) Sub-paragraph (2) does not apply in relation to the calculation of benefits in respect of further employment.

(4) The provisions are—

(a) regulation 48 (“person with mixed service”: meaning and normal pension age);

(b) regulation 49 (“pre-2007 entrant”: meaning and normal pension age);

(c) regulation 50 (meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”);

(d) regulation 68 (cessation and reinstatement of ill-health pension (application received before 6th January 2007));

(e) regulation 69 (cessation of ill-health pension (application received on or after 6th January 2007));

(f) regulation 78 (short-service annuity);

(g) regulation 79 (short-service annuity: unauthorised payments)

(5) For the purpose of calculating the person’s reckonable service except for the purpose of—

(a) benefits in respect of any period of further employment, and

(b) benefits under Part 9 (family benefits)

specified country service counts as 1.5 times its actual length.

Regulation 138(1)

SCHEDULE 11 Amendments to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 and the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

PART 1 The Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994

1.  TSAVCR 1994 are amended in accordance with this Part.

2.  For regulation 2(2) substitute—

“(2) In these Regulations—

(a) references to the 1999 Act are references to the Welfare Reform and Pensions Act 1999(43),

(b) references to the 2004 Act are references to the Finance Act 2004(44),

(c) references to the 1989 Regulations are references to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1989(45),

(d) references to the 1997 Regulations are references to the Teachers’ Pensions Regulations 1997(46), and

(e) references to the 2010 Regulations are references to the Teachers’ Pensions Regulations 2010.”.

3.  In regulation 2(3)—

(a) in the definition of “civil partner”(47) for “1997 ” substitute “2010”,

(b) for paragraph(b) of the definition of “dependant” substitute—

“(b) any person who is an eligible child as defined in regulation 93 of the 2010 Regulations; and”,

(c) in paragraph (c) of the definition of “dependant” for “E22A or E23 of the 1997 Regulations” substitute “90 or 91 of the 2010 Regulations”,

(d) in the definition of “ normal pension age”(48) for “1997” substitute 2010,

(e) for the definition of “ old Regulation C9”(49) substitute—

““old regulation C9 of the 1997 regulations” means regulation C9 of the 1997 Regulations as it had effect before 1st January 2007 and—

(a)

as it had effect from 1st January 2007 until 1st September 2010 by virtue of paragraphs 8 and 9 of Schedule 5 to the Teachers’ Pensions etc.(Reform Amendments) Regulations 2006(50), and

(b)

as it has effect by virtue of paragraph 11 of Schedule 13 to the 2010 Regulations;”,

(f) in the definition of “pensionable employment” for “Part B of the 1997 Regulations” substitute “Part 2 of the 2010 Regulations”,

(g) in the definition of “ reckonable service” for “D(1)(a) of the 1997 Regulations” substitute “41(1)(a) of the 2010 Regulations”,

(h) in paragraph (a) of the definition of “salary” for “C1 and C2 of the 1997” Regulations substitute “regulations 15 and 16 of the 2010 Regulations and regulation C2 of the 1997 Regulations as it has effect by virtue of paragraph 6 of Schedule 13 to the 2010 Regulations”, and

(i) in paragraph (b) of the definition of “salary”(51) for “old regulation C9 or regulation C10 of the 1997 Regulations” substitute “old regulation C9 of the 1997 Regulations or regulation 19 of the 2010 Regulations”.

4.  In regulation 7(2)(c) for “old regulation C9 or regulation C10 of the 1997 Regulations” substitute “old regulation C9 of the 1997 Regulations or regulation 19 of the 2010 Regulations”.

5.  In regulation 11(2)(b)(52) for “F1 or F1A of the 1997 Regulations” substitute “31 or 33 of the 2010 Regulations”.

6.  In regulation 12(1)(b) for “becomes entitled to payment of retirement benefits under regulation E4 of the 1997 Regulations” substitute “satisfies the condition for retirement or the condition for retirement following further employment specified in regulation 60(2) or (3) of the 2010 Regulations”.

7.  In regulation 13A(5)(53) for “child as defined in the 1997 Regulations” substitute “eligible child as defined in the 2010 Regulations”.

8.  In regulation 15(1)(b) for “ C15 of the 1997 Regulations” substitute “22 of the 2010 Regulations”.

9.  In regulation 16(3) for “E20(7) of the 1997” Regulations substitute “82 of the 2010 Regulations”.

PART 2 The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

10.  The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997 (54) are amended in accordance with this Part.

11.  In regulation 2 in the definition of “the Pensions Regulations” for “1997” substitute “2010”

12.  In regulation 3

(a) in paragraph (3) for “1 (as read with regulation 10 of the School Standards and Framework Act 1998 (Modification) Regulations 1998, 1A, 4. 6, 7” substitute “1 or 6”

(b) for paragraph (4)(55) substitute—

“(4) Relevant employment is also employment as a teacher by a function provider in connection with the performance of a function in respect of which the function provider is accepted in accordance with regulation 14 of the 2010 Regulations.”.

(c) after paragraph (4) insert—

“(4A) Employment is also relevant employment where a person who has made an election under regulation B1A(4)(56) of the Teachers’ Pensions Regulation 1997 (provisions for certain organisers) remains employed by —

(a) a local authority, or

(b) a function provider in connection with the performance of a function in respect of which the function provider is accepted in accordance with regulation 14 of the Pensions Regulations (accepted function providers)

to undertake the same, or substantially the same, functions as the person was undertaking immediately before the date of the election, under either the same contract of employment or under a contract of employment which has effect by virtue of regulation 4 of the Transfer of Undertakings (Protection of Employment) Regulations 2006.”.

(d) in paragraph (5)—

(i) for “that Schedule” substitute “Schedule 2 to the Pensions Regulations”, and

(ii) omit sub-paragraph (a), and

(e) for paragraph (7)(c) substitute—

“(c) category C comprises relevant employment as a teacher by a function provider in connection with the performance of a function in respect of which the function provider is accepted in accordance with regulation 14 of the Pensions Regulations. ”.

13.  In regulation 4(7)—

(a) in sub-paragraph (a) for “50” substitute “55”,

(b) for sub-paragraph (b)(i) substitute—

“(i) he then had retirement benefits qualification service, within the meaning of regulation 55 of the Pensions Regulations, of at least 5 years, or”,

(c) in sub-paragraph (b)(ii) for “B5” substitute “9”,

(d) in sub-paragraph (b)(iii) for “B1(4) of the Pensions Regulations” substitute “10 of the Pensions Regulations (by virtue of falling within paragraph (2)(c) of that regulation)”,

(e) for sub-paragraph (c) substitute—

“(c) retirement benefits have not become payable to the person by virtue of Case C (incapacity) applying to the person’s reckonable service ”,

(f) in sub-paragraph (e)(ii) for “under Case D in regulation E4(5) of the Pensions Regulations (premature retirement)” substitute “by virtue of falling within paragraph 7 of Schedule 7 to the Pensions Regulations (premature retirement) ”.

14.  In regulation 7—

(a) for paragraph (1) substitute—

“(1) A person to whom retirement benefits are payable by virtue of Case D (premature retirement) applying to that person and to whom—

(a) regulations 61(6) and 62(6) of those Regulations (actuarial reduction of retirement pension and retirement lump sum) apply, or

(b) regulation 61(7) of those Regulations (actuarial reduction of retirement pension) applies

is entitled to lump sum compensation and to annual compensation under these Regulations. ”,

(b) in paragraph (2)—

(i) for “E6(5)” substitute “62(6)”, and

(ii) after “E15(4)” insert “of the Teachers’ Pensions Regulation 1997 (which has effect by virtue of paragraph 22 of Schedule 13 to the Pensions Regulations)”.

(c) in paragraph (3)—

(i) after E15(4) ” insert “of the Teachers’ Pensions Regulation 1997 (which has effect by virtue of paragraph 22 of Schedule 13 to the Pensions Regulations)”.

(ii) for “E5(6)” substitute “61(6) or (7)”.

(d) in paragraph (4) for “E1 or E5(9)” in both places where that expression occurs substitute “61(3) or 120”.

15.  In regulation 8—

(a) in paragraph (1) for “E14” substitute “64”, and

(b) in paragraph (2) for “E14(3)(a)” substitute “64(5)(a)”.

16.  For regulation 9 substitute—

“Supplementary death grants

9.— (1) This regulation applies where a death grant may be paid under regulation 87 of the Pensions Regulations.

(2) Where this regulation applies a further death grant may be paid by the compensating authority of A-B where—

• A is 5 times the rate of annual compensation payable under regulation 7(3) at the date of the person’s death, and

• B is the amount of compensation paid to the person since the compensation became payable.

(3) But where regulation 8 (abatement of annual compensation during further employment) applies any amount by which the annual rate of compensation is reduced is to be treated as being payable.”.

17.  In regulation 10—

(a) for paragraph (1) substitute—

“(1) This regulation applies where the amount of a person’s pension at the short- term rate payable under regulation 95 or 98 of the Pensions Regulations is reduced by virtue of the combined effect of —

(a) regulation 61(6) or (7), and

(b) regulation 95(2)(d) or 98(3)(d)

of the Pensions Regulations.”.

(b) in paragraph (2) for “ to whom the short-term pension is payable under regulation E24” substitute “to whom a pension is payable at the short-term rate under regulation 95 or 98 of the Pensions Regulations”.

18.  In regulation 12(4)(c) and (5)(a) and (b) for “E5(6) or E6(5)” in each place where that expression occurs substitute “61(6) or (7) or 62(6)”.

19.  For regulation 14(1) substitute—

“(1) This regulation applies where a credited teacher dies and a pension—

(a) becomes payable at the short-term rate under regulation 95 or 98 of the Pensions Regulations, or

(b) would have become so payable but for an election under regulation 9 of those Regulations.”.

20.  For regulation 15(1) substitute—

“(1) This regulation applies where a credited teacher dies and a pension —

(a) becomes payable at the long-term rate under regulation 96 or 99 of the Pensions Regulations, or

(b) would have become so payable but for an election under regulation 9 of those Regulations. ”.

21.  In regulation 22(6B) for “the accepted function provider (within the meaning of regulation B3A(1) of the Pensions Regulations” substitute “the function provider”.

22.  In Schedule 2—

(a) in paragraph 1 for “paragraph 28A of Part VI of Schedule 10 to the Pensions Regulations applies” substitute “regulation 81(4) of the Pensions Regulations applies by virtue of Case D applying to the person’s reckonable service”, and

(b) for paragraphs 2 and 3 substitute—

“2.   The rate of annual compensation is the difference between the rate of annual pension in respect of admitted service if calculated in accordance with paragraph (2)(a) of regulation 81 of the Pensions Regulations without any reduction under paragraph (4) of that regulation and the actual rate of annual pension.

3.   The amount of lump sum compensation is the amount by which the lump sum in respect of admitted service is reduced by virtue of regulation 81(4) of the Pensions Regulations.”.

Regulation 138(2)

SCHEDULE 12 Revocations

Regulations revoked	References	Extent of revocation
The Teachers’ Pensions Regulations 1997	S.I. 1997/3001	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 1998	S.I. 1998/2255	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 1999	S.I. 1999/607	The whole Regulations
The Teachers’ Pensions (Employers’ Supplementary Contributions) Regulations 2000	S.I. 2000/502	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 2000	S.I. 2000/665	The whole Regulations
The Teachers’ Pensions (Amendment No. 2) Regulations 2000	S.I. 2000/2431	The whole Regulations
The Teachers’ Pensions (Sharing of Pensions on Divorce or Annulment) Regulations 2000	S.I. 2000/3028	In regulation 1 the definition of “the 1997 Regulations” Regulation 2 Schedules 1 to 3
The Teachers’ Pensions (Amendment) Regulations 2001	S.I. 2001/871	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 2002	S.I. 2002/3058	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 2004	S.I. 2004/587	The whole Regulations
The Teachers’ Pensions (Amendment) Regulations 2005	S.I. 2005/2198	Regulations 8 to 35
The Teachers’ Pensions (Miscellaneous Amendments) Regulations 2006	S.I. 2006/736	In regulation 1(2) the definition of “the 1997 Regulations” Regulations 14 to 22
The Teachers’ Pensions (Miscellaneous Amendments) (No. 2) Regulations 2006`	S.I. 2006/2214	Regulations 1(5) and 3 to 11.
The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006	S.I. 2006/3122	Regulation 2(3) Schedule 3 Schedule 4 Part 3 of Schedule 5.
The Teachers’ Pensions (Miscellaneous Amendments) Regulations 2008	S.I. 2008/541	In Regulation 1(3) the definition of “the 1997 Regulations” Regulations 7 to 18

Regulation 138(3)

SCHEDULE 13 Savings and transitional provisions

PART 1 Interpretation

1.  In this Schedule—

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

“the commencement date” means 1st September 2010..

PART 2 General

2.—(1) 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.

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

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

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

(5) 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”) any reference in these Regulations to the replacement provision is, so far as the context permits, to 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 Regulation 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 3 Contributions

General

5.—(1) This paragraph applies where a provision of TPR 1997 referred to in this Part (“the main provision”) refers to another provision of those Regulations (“the cross-referenced provision”).

(2) Where the cross-referenced provision is revoked and re-enacted by these Regulations any reference in the main provision to the cross referenced provision has effect, in relation to any time after the commencement date, as a reference to the provision in these Regulations corresponding to the cross-referenced provision.

(3) Sub-paragraph (2) is subject to any express provision in this Part.

Salary on which contributions are payable: elections made under regulation C2 of TPR 1997

6.—(1) Despite the revocation of TPR 1997, regulations C2, C3(4) and G6 of TPR 1997 continue to have effect in relation to elections made, or having effect as if made, under regulation C2 of TPR 1997 before 1st October 2006.

(2) Where an election has been made under regulation G6(2) to (4) the obligation, under regulation 30(1)(c), to pay contributions pursuant to that election continues to fall on the body which made the election.

Contributions for past period: elections made under regulation C4 of TPR 1997

7.  Despite the revocation of Schedule 3 to TPRAR 2006, paragraphs (9) to (11) of regulation C4 of TPR 1997 continue to have effect in relation to elections made or having effect as if made under that regulation before 1st January 2007.

8.  Despite the revocation of TPR 1997, Part 1 of Schedule 4 to those Regulations continues to have effect in relation to elections made under regulation C4 of those Regulations before 1st January 2007.

9.  Where Part 1 of Schedule 4 to TPR 1997 continues to have effect pursuant to paragraph 3, paragraph 3 of Schedule 3 to those Regulations also continues to have effect (despite the revocation of those Regulations).

Contributions for past period: elections made under previous provisions

10.  Despite the revocation of TPR 1997, Schedule 5 to those Regulations continues to have effect where immediately before 3rd February 1998 additional contributions remained to be paid by virtue of regulations 26, 28 or 29 of TSR 1976 or Part 3 of Schedule 4 to TSR 1988.

Contributions for current period: elections made under regulation C9 of the 1997 Regulations

11.—(1) Despite the revocation of Schedule 3 to TPRAR 2006, regulation C9 of TPR 1997 continues to have effect in relation to elections made under that regulation before 28th February 2007.

(2) Where regulation C9 of TPR 1997 continues to have effect by virtue of sub-paragraph (1) it has effect as if,—

(a) for paragraph (7)b) there were substituted—

“(b) the percentage is the aggregate of the rates of contributions determined under paragraph 2 or 3 (employees’ contributions) and the rates of contributions determined under paragraph 4 (employers’ contributions) of Schedule 3 to the Teachers’ Pensions Regulations 2010.”, and

(b) for paragraph (9) there were substituted—

“(9) A late payment of contributions may for special reasons be accepted by the Secretary of State; but if a late payment is accepted the person is to pay interest on the amount of the contribution at—

(a) 4% per annum compounded with yearly rests, where the due date for payment was before the commencement date, or

(b) the standard rate where the due date for payment is on or after the commencement date

from the due date for payment to the date of payment.

(9A) In paragraph (9) “the commencement date” and “the standard rate” (in the context of interest) have the same meanings as in the Teachers’ Pensions Regulation 2010.”

Reckonable service arising from payment of contributions in respect of past periods

12.  Despite the revocation of TPR 1997, Schedule 7 to those Regulations continues to have effect for the calculation of reckonable service in relation to contributions for a past period paid in accordance with Schedule 4 or Schedule 5 to those Regulations.

Repayment of certain contributions paid for family benefits

13.  Despite the revocation of TPR 1997 regulation C14 of those Regulations continues to have effect.

Return of repaid contributions by instalments

14.—(1) Despite the revocation of TPR 1997 the provisions of those Regulations specified in sub-paragraph (2) continue to have effect in relation to elections made under regulation C16(3) of those Regulations.

(2) The provisions of TPR 1997 are—

(a) regulation C16(4) except sub-paragraph (a);

(b) regulation C16(5) to (7);

(c) regulation C16(9);

(d) regulation C17.

Employment not pensionable; contributions not paid

15.  For the purposes of regulation 8 (employment not pensionable: contributions not paid) a demand made on or after 1st April 2008 under regulation C18(2) of TPR 1997 in respect of contributions of any of the kinds referred to in regulation C18(1)(a) of TPR 1997 is treated as a demand made under regulation 28(5) in respect of contributions of a kind referred to in regulation 28(3)(a).

Family benefit contributions

16.—(1) Any contributions paid under paragraphs 3, 4, 10, 13A or 13D of Schedule 6 to TPR 1997 are to be treated for the purposes of Schedules 9 and 10 as paid under Part 1 of Schedule 5.

(2) Any election made under the provisions of Schedule 6 to TPR 1997 specified in sub-paragraph (3) is to be treated for the purpose of Part 2 of Schedule 5 as an election to pay family benefit contributions by monthly instalments.

(3) The provisions of Schedule 6 to TPR 1997 are—

(a) paragraph 3;

(b) paragraph 4;

(c) paragraph 10 where the election is to pay family benefit contributions by Method A;

(d) paragraphs 13A and 13D where the election is to pay family benefit contributions by Method 1.

(4) Where the person making the election (P) would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997), if Schedule 6 to TPR 1997 had been in force at the date of the election, and wishes to pay contributions by monthly instalments P may state in the notice of election that P wishes contributions to be calculated on the basis in paragraph 6(1) and (2) of Schedule 6 to TPR 1997 rather than by Method 1.

PART 4 Interest on unpaid contributions-transitional and transitory provisions

17.  In this Part—

(a) “the interest change date” is 1st December 2010, and

(b) an “interest invoice” is a notification by the Secretary of State to the person from whom the contributions are due of the amount of interest payable up to a date specified in the notification.

18.—(1) This paragraph applies where—

(a) on the interest change date contributions remain to be paid (in accordance with section 16 of the Interpretation Act 1978(57)) under—

(i) regulation C18(2) of TPR 1997

(ii) regulation C18(5) of TPR 1997

(iii) regulation G7(4) of TPR 1997, and

(b) an interest invoice has been issued by the Secretary of State before the interest change date.

(2) This paragraph also applies where—

(a) on the interest change date contributions remain to be paid under regulation 28(5) or regulation 30(4), and

(b) an interest invoice has been issued by the Secretary of State before the interest change date

(3) Where this paragraph applies interest is payable—

(a) at the rate specified in paragraph (4), from the date on which the interest became payable under the provision in question to the date up to which it is calculated in the relevant interest invoice, and

(b) at the standard rate, from the day after the date on which it was calculated in the relevant interest invoice to the date of payment.

(4) The rate is the rate specified in relation to the provision in the second column of the table and compounded with rests at the intervals specified in the third column of the table,

Table

Provision	Interest Rate (%)	Provision as to rests
Note; Where contributions remain to be paid under regulation G7(4) of TPR 1997 the interest rate is 12% in relation to all contributions payable in relation to pensionable employment before 1st April 2003 and 8% in relation to contributions payable in relation to pensionable employment on or after 1st April 2003.
Regulation C18(2) of TPR 1997	4	yearly
Regulation C18(5) of TPR 1997	4	yearly
Regulation G7(4) of TPR 1997	8 or 12 (see note below)	monthly
Regulation 28(5)	4	yearly
Regulation 30(4)	8	monthly

(5) In this paragraph “the relevant interest invoice” means the most recent interest invoice issued before the interest change date.

19.—(1) This paragraph applies where, on the interest change date, contributions remain to be paid (in accordance with section 16 of the Interpretation Act 1978) under any provision referred to in paragraph 18(1)(a) but paragraph 18 does not apply.

(2) Where this paragraph applies interest is payable at the standard rate from the day on which the interest became payable under the provision in question to the date of payment.

20.  This Part, in its application to contributions which remain to be paid under TPR 1997 has effect from the date on which interest became payable under the provision of TPR 1997 in question.

PART 5 Other provisions

Reckonable service

21.  Despite the revocation of TPR 1997, Schedule 7 to those Regulations continues to have effect for the purpose of calculating a person’s reckonable service under regulation 41(1)(d).

Further employment commencing before 1st April 1997

22.  Despite the revocation of TPR 1997, regulation E15(1)(a), (2), (3) and (7) to (9) continues to have effect for the purpose of calculating benefits under Parts 7 (benefits for teachers) and 9 (family benefits) in respect of a person who—

(a) became entitled to benefits under regulation E4(2), E4(3) or E4(5) of TPR 1997, and

(b) subsequently entered further employment before 1st April 1997.

Restriction on average salary: retirement benefits payable on 1st September 2010

23.  Where—

(a) retirement benefits become payable to a person on 1st September 2010, and

(b) the person was in pensionable employment or excluded employment immediately before retirement benefits became payable,

regulations 26 and 39 do not apply but the following provisions of TPR 1997 apply (despite the revocation of TPR 1997)—

(i) regulation E31(11) to (14);

(ii) regulation G8(2) to (8);

(iii) regulation H6.

Actuarial Review

24.—(1) The revocation of regulation G4 of TPR 1997 does not affect the obligation on the Government Actuary to make the review referred to in that regulation in relation to the account as at 31st March 2008 (insofar as that review has not been completed by the commencement date).

(2) If such a review is completed after the commencement date it is to be treated as made under regulation 128.

National Insurance modification of pensions

25.  Despite the revocation of TPR 1997 Part 1 of Schedule 10 to those Regulations continues to have effect.

Person formerly members of the National Health Service Pension Scheme

26.  Despite the revocation of TPR 1997 Part 6 of Schedule 10 to those Regulations continues to have effect in relation to persons to whom that Schedule applied before the commencement date.

Supplemental

27.  Any provision of TPR 1997 which is referred to in—

(a) the paragraphs of regulation E15 of TPR 1997 mentioned in paragraph 22,

(b) the regulations referred to in paragraph 23, and

(c) Parts 1 or 6 of Schedule 10 to those Regulations (mentioned in paragraphs 25 and 26)

(“the cross-referenced provision”) and which is revoked and re-enacted by these regulations has effect, in relation to any time after the commencement date, as a reference to the provision in these Regulations corresponding to the cross-referenced provision.

(1)

2006 c.46

(2)

1996 c.56

(3)

2002 c.32

(4)

2004 c.12

(5)

2004 c.12

(6)

2006 c.41

(7)

2006 c.42

(8)

1995 c.26

(9)

1971 c.56

(10)

1993 c.48

(11)

1972 c.11

(12)

2006 c.47

(13)

1999 c.30

(14)

S.I. 1997/3001

(15)

S.I. 2006/3122

(16)

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

(17)

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

(18)

S.I. 1988/1652

(19)

S.I. 1994/2494

(20)

S.I. 2002/2788

(21)

1965 c.51; relevant provisions were continues in force by S.I. 1974/2057

(22)

1988 c. 40

(23)

S.I. 1999/3312 to which there are amendments not relevant to these Regulations.

(24)

Section 101B was inserted by section 37 of the Welfare Reform and Pensions Act 1999 (c.30).

(25)

1992 c.4

(26)

Section 9(2B) was inserted by section 136 of the Pensions Act 1995 (c.26).

(27)

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

(28)

S.I. 2006/246

(29)

S.I. 1981/1794

(30)

1992 c.13

(31)

1989 c.41

(32)

Section 60 was amended by the Care Standards Act 2000 (c.14) Schedule 4 paragraph 14(9).

(33)

2000 c.6

(34)

S.I. 1972/1582

(35)

Section 507A and 407B were inserted by section 6(1) of the Education and Inspections Act 2006 (c.40).

(36)

The Principal Civil Service Pension Scheme is made by the Minister for the Civil Service under section 2 of the Superannuation Act 1972.

(37)

1991 No. 2

(38)

The General Teaching Council for England was established pursuant to section 1 of the Teaching and Higher Education Act 1998 (c.30).

(39)

The General Teaching Council for Wales was established pursuant to section 8 of the Teaching and Higher Education Act 1998 and S.I. 1998/2940.

(40)

S.I 1997/311.

(41)

S.I. 1979/47

(42)

S.I. 1979/47

(43)

1999 c.30

(44)

2004 c.12

(45)

S.I. 1989/946

(46)

S.I. 1997/3001

(47)

The definition of “civil partner” was inserted by S.I. 2005/2198.

(48)

The definition of “normal pension age” was inserted by S.I. 2006/3122.

(49)

The definition of “old regulation C 9” was inserted by S.I. 2008/541.

(50)

S.I. 2006/3122

(51)

Paragraph (b) of the definition of “salary” was amended by S.I. 2008/541.

(52)

Regulation 11(2) was substituted by S.I. 2006/2214.

(53)

Regulation 13A was inserted by S.I. 2000/3028.

(54)

S.I.1997/311

(55)

Regulation 3(4) was substituted by S.I. 2000/664

(56)

Regulation B1A was inserted by S.I. 2004/587

(57)

1978 c. 30