The Teachers’ Pensions Schemes (Amendment) Regulations 2019

PART 4 Teachers’ Pension Scheme Regulations 2014

Amendments to the Teachers’ Pension Scheme Regulations 2014

20.  The Teachers’ Pension Scheme Regulations 2014(1) are amended in accordance with regulations 21 to 29.

Amendment to regulation 3

21.  In regulation 3, in the definition of “surviving nominated partner” for “nominated” substitute “qualifying”.

Amendments to regulation 109

22.—(1) In regulation 109, the existing text becomes paragraph (1).

(2) After that paragraph insert—

“(2) The scheme manager may only make the determination mentioned in paragraph (1)(a) after consideration of a medical report produced no more than 18 months before the date on which P made the ill-health application.”.

Amendments to regulation 134

23.  In regulation 134—

(a) in paragraph (1)(c), for “surviving nominated partner” substitute “surviving qualifying partner”;

(b) in paragraph (2)(c), for “surviving nominated partner” substitute “surviving qualifying partner”.

Amendments to regulation 135

24.  For regulation 135 substitute—

“Surviving qualifying partner

135.— (1) For the purposes of a survivor’s pension, a member’s partner (P) is a “surviving qualifying partner” if the conditions in paragraph (2) are satisfied for a continuous period of at least 2 years ending on the member’s death.

(2) The conditions are—

(a) the member is able to marry or form a civil partnership with P;

(b) the member and P live with each other as if they were a married couple or civil partners;

(c) neither the member nor P lives with a third person as if they were a married couple or civil partners; and

(d) the member and P are financially interdependent or P is financially dependent on the member.”.

Amendment to regulation 136

25.  In regulation 136(4), after sub-paragraph (c) insert—

“(ca) no person has satisfied the conditions in regulation 135 in relation to the member for a continuous period of 2 years or more;”.

Pension protection lump sum death benefit

26.  After regulation 141 insert—

“Pension protection lump sum death benefit

141A.— (1) A death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—

(a) the member has given written notice to the scheme manager that the death grant is to be so treated; and

(b) the death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004).

(2) Tax may be deducted from the death grant if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004 in respect of a pension protection lump sum death benefit.”.

Amendments to regulation 160

27.  In regulation 160(2)—

(a) the existing text becomes paragraph (1);

(b) in paragraph (1)(c)(i) for “or surviving civil partner” substitute “, surviving civil partner or surviving qualifying partner”;

(c) after paragraph (1) insert—

“(2) In paragraph (1)(c)(i) “surviving qualifying partner” has the meaning given by regulation 135.”.

Amendment to Schedule 1

28.  In Part 4 of Schedule 1, in paragraph 31, at the end insert—

“(l) the Jewish Schools Network”.

Amendments to Schedule 3

29.  In Schedule 3—

(a) in Part 1, in paragraph 1, in the definition of “transition date”, after paragraph (a) insert—

“(aa) for a full protection member of the existing scheme to whom a retirement pension has become payable under the existing scheme, means the day on which that member becomes an active member of this scheme;”;

(b) in Part 8, in paragraph 53, omit “, 90 (surviving nominated partner)”.

(1)

S.I. 2014/512.

(2)

Regulation 160 was amended by regulation 3(1) and (8) of S.I. 2018/218.