http://www.legislation.gov.uk/uksi/2014/512/part/3/chapter/4/2023-12-20The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2023-12-20 These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales. PART 3 Scheme membershipCHAPTER 4Pensionable earningsInterpretation33In this Chapter—notional pensionable earnings” means the amount by which a member's pensionable earnings are reduced during—a period of sick leave (other than a period of non-pensionable sick leave); ora period of adoption leave, maternity leave, parental leave, shared parental leave , parental bereavement leave or paternity leave ... (other than a period of non-pensionable family leave);notional salary”, in relation to a period of permanent service in respect of which an election under regulation 26 has effect or is taken to have effect, means P's pensionable earnings for the pay period immediately before the period of permanent service began, increased by—the amount (if any) of any standard increase applied in relation to P's eligible employment during P's period of permanent service; andthe amount (if any) by which those pensionable earnings together with any standard increase would have been increased if they had been an official pension within the meaning of section 5(1) of PIA 1971 beginning, and first qualifying for increases under that Act, on the day after the day on which the period of permanent service began;residential accommodation” means residential accommodation provided to a person (P) in connection with P's employment;residential benefits in kind” means—any residential accommodation provided to a person (P);any heat, lighting or water provided free in respect of residential accommodation; andany council tax paid on P's behalf in respect of residential accommodation;salary sacrifice arrangement” means—if a person (P) is a school teacher, an arrangement specified in a pay order under which P gives up the right to receive part of P's salary in return for P's employer agreeing to provide P with benefits in kind as specified in the pay order;if P is not a school teacher, an arrangement of the type mentioned in sub-paragraph (a) in which P's employer agrees to provide P with benefits in kind of an identical description to those specified in a pay order;school teacher” means a school teacher for the purpose of section 122 of EA 2002; andstandard increase” means an increase in pensionable earnings that—is applied generally to employees in P's position under a pay order or by P's employer; andis unrelated to any change in P's duties or hours of work or otherwise to the particular circumstances of P's case.Pensionable earnings for school teachers341This regulation applies to an active member (P) who is a school teacher.2P's pensionable earnings for any pay period are the sum of the following amounts paid in that pay period to P by P's employer in respect of P's pensionable service—aall salary and allowances paid for the performance of P's contractual duties in accordance with a pay order;bthe amount of any payment in respect of overtime;cany salary or statutory pay paid while P is on sick leave, maternity leave, paternity leave, ... parental leave shared parental leave , parental bereavement leave or adoption leave;dan amount equal to any part of P's salary which P has given up the right to receive under a salary sacrifice arrangement.3P's pensionable earnings do not include any amounts mentioned in regulation 36.Pensionable earnings for other members351This regulation applies to an active member (P) who is not a school teacher.2P's pensionable earnings for any pay period are the sum of the amounts set out in paragraph (3) paid in that pay period to P for P's own use by P's employer in respect of P's pensionable service.3The amounts are—athe amount of salary, wages, fees and other payments paid under a contract of employment;bthe amounts mentioned in regulation 34(2)(b) to (d);cthe amount of any payment made to P by way of bonus under a pay settlement that applies to all employees (or all employees of a particular class or description) at the institution where P is employed; anddthe amount of any payment made to P that is calculated by reference to any of the following—iP's performance;iithe performance of all employees at the institution where P is employed; oriiithe performance of that institution.4P's pensionable earnings do not include any amounts mentioned in regulation 36.Amounts not forming part of pensionable earnings361This regulation applies to any active member (P).2P's pensionable earnings do not include any of the following amounts paid to P by P's employer—aany benefit in kind, or the money value of such a benefit, excluding—iany residential benefits in kind; oriia benefit in kind under a salary sacrifice arrangement;bany bonus other than a payment under regulation 35(3)(c);cany allowance paid for travelling or other expenses;dany amount paid for the performance of duties that are not carried out in the course of P's pensionable service;eany payment in consideration for the loss of, or the agreement to give up the right to, paid leave under P's contract of employment;fany payment in lieu of notice to terminate P's contract of employment;gif P is employed in an employment mentioned in paragraph 20 of Schedule 1 (teacher in a European school), any amount not payable by, or money value of a benefit in kind not attributable to, the Secretary of State.Application for residential benefits in kind to form part of pensionable earnings371This regulation applies to a person (P) who receives residential benefits in kind.2P's employer (E) may apply in writing to the scheme manager asking for the money value of those residential benefits in kind to form part of P's pensionable earnings.3The application must be made within 3 months after the later of—athe first day of P's employment; orbthe first day on which residential accommodation is provided to P.4The application must be accompanied by a statement certifying that E will—areview the value of the residential benefits in kind at the times mentioned in paragraph (5); andbinform the scheme manager in writing of the results of each review.5E must review the money value of the residential benefits in kind as follows—athe first review must be carried out within 2 years after the later of—ithe first day of P's employment; oriithe first day on which residential accommodation is provided to P; andbeach subsequent review must be carried out within 2 years after the previous review.Money value of residential benefits in kind to form part of pensionable earnings381The scheme manager, if satisfied that it is reasonable for residential accommodation to be provided to a person (P) by P's employer (E) in connection with P's employment, may decide that the money value of residential benefits in kind forms part of P's pensionable earnings from—athe first day of P's employment; orbif later, the first day on which residential accommodation is provided to P.2If the money value of the residential accommodation exceeds 1/6th of the aggregate of the amounts mentioned in regulation 34(2) or 35(3)(a) and (b), the excess does not form part of P's pensionable earnings.3The scheme manager may revoke a decision that the money value of residential benefits in kind forms part of P's pensionable earnings if E does not—acarry out the reviews in accordance with regulation 37; orbinform the scheme manager of the results of those reviews within a reasonable time.4If paragraph (3) applies, the scheme manager must—acalculate the amount attributable to the overpayment of contributions (“the amount”); andbrepay the amount to E together with interest applied in accordance with paragraph (6).5The amount is the difference between—athe sum of the amount of members' contributions, any faster accrual contributions and any buy-out contributions which E deducted from P's pensionable earnings during the period in which the residential benefits in kind formed part of P's pensionable earnings; andbthe sum of the amount of members' contributions, any faster accrual contributions and any buy-out contributions which E would have deducted from P's pensionable earnings during that period had the residential benefits in kind not formed part of P's pensionable earnings.6Interest is applied to the amount at the rate of 3% each year, compounded with yearly rests—afrom the first day of the financial year following the year in which the contributions were first deducted;buntil the day on which the amount attributable to the overpayment of contributions is repaid.Pensionable earnings for the purpose of accruing benefits39For the purpose of calculating a member's (P's) amount of earned pension for a pay period—aif P's pensionable earnings are reduced during sick leave, adoption leave, maternity leave, parental leave, shared parental leave , parental bereavement leave or paternity leave ..., P's pensionable earnings for that period include P's notional pensionable earnings; andbif an election under regulation 26 has effect or is taken to have effect for that period, are an amount equal to P's notional salary.Contributions are deducted under Part 9.Words in reg. 33 inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 32(4)(a)Words in reg. 34(2)(c) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 32(5)(b)Words in reg. 39(a) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 32(6)(a)Words in reg. 33 omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 32(4)(b) (with art. 35(1))Words in reg. 34(2)(c) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 32(5)(a) (with art. 35(1))Words in reg. 39(a) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 32(6)(b) (with art. 35(1))Words in reg. 33 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 33(4)Words in reg. 34(2)(c) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 33(5)Words in reg. 39(a) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 33(6)
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<dc:title>The Teachers' Pension Scheme Regulations 2014</dc:title>
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<dc:description>These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales.</dc:description>
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<Title>Scheme membership</Title>
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<Number>CHAPTER 4</Number>
<Title>Pensionable earnings</Title>
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<Title>Interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/33/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33" id="regulation-33">
<Pnumber>33</Pnumber>
<P1para>
<Text>In this Chapter—</Text>
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<Text>
<Term id="term-notional-pensionable-earnings">notional pensionable earnings</Term>
” means the amount by which a member's pensionable earnings are reduced during—
</Text>
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<Para>
<Text>a period of sick leave (other than a period of non-pensionable sick leave); or</Text>
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<Para>
<Text>
a period of adoption leave, maternity leave, parental leave,
<Addition ChangeId="key-53c2a0c8dad763b0d1c8c17ff60b143f-1586855452677" CommentaryRef="key-53c2a0c8dad763b0d1c8c17ff60b143f">shared parental leave </Addition>
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<Addition ChangeId="key-ade261a7444ba4ea4ebba386c9f2bab0-1615452515724" CommentaryRef="key-ade261a7444ba4ea4ebba386c9f2bab0">, parental bereavement leave</Addition>
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paternity leave
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... (other than a period of non-pensionable family leave);
</Text>
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<Para>
<Text>
<Term id="term-notional-salary">notional salary</Term>
”, in relation to a period of permanent service in respect of which an election under regulation 26 has effect or is taken to have effect, means P's pensionable earnings for the pay period immediately before the period of permanent service began, increased by—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>the amount (if any) of any standard increase applied in relation to P's eligible employment during P's period of permanent service; and</Text>
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<ListItem NumberOverride="b">
<Para>
<Text>the amount (if any) by which those pensionable earnings together with any standard increase would have been increased if they had been an official pension within the meaning of section 5(1) of PIA 1971 beginning, and first qualifying for increases under that Act, on the day after the day on which the period of permanent service began;</Text>
</Para>
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<Para>
<Text>
<Term id="term-residential-accommodation">residential accommodation</Term>
” means residential accommodation provided to a person (P) in connection with P's employment;
</Text>
</Para>
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<ListItem>
<Para>
<Text>
<Term id="term-residential-benefits-in-kind">residential benefits in kind</Term>
” means—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>any residential accommodation provided to a person (P);</Text>
</Para>
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<ListItem NumberOverride="b">
<Para>
<Text>any heat, lighting or water provided free in respect of residential accommodation; and</Text>
</Para>
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<ListItem NumberOverride="c">
<Para>
<Text>any council tax paid on P's behalf in respect of residential accommodation;</Text>
</Para>
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<ListItem>
<Para>
<Text>
<Term id="term-salary-sacrifice-arrangement">salary sacrifice arrangement</Term>
” means—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>if a person (P) is a school teacher, an arrangement specified in a pay order under which P gives up the right to receive part of P's salary in return for P's employer agreeing to provide P with benefits in kind as specified in the pay order;</Text>
</Para>
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<ListItem NumberOverride="b">
<Para>
<Text>if P is not a school teacher, an arrangement of the type mentioned in sub-paragraph (a) in which P's employer agrees to provide P with benefits in kind of an identical description to those specified in a pay order;</Text>
</Para>
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<ListItem>
<Para>
<Text>
<Term id="term-school-teacher">school teacher</Term>
” means a school teacher for the purpose of section 122 of EA 2002; and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-standard-increase">standard increase</Term>
” means an increase in pensionable earnings that—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>is applied generally to employees in P's position under a pay order or by P's employer; and</Text>
</Para>
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<ListItem NumberOverride="b">
<Para>
<Text>is unrelated to any change in P's duties or hours of work or otherwise to the particular circumstances of P's case.</Text>
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<P1group RestrictEndDate="2024-04-06" RestrictStartDate="2020-04-06" RestrictExtent="E+W">
<Title>Pensionable earnings for school teachers</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34" id="regulation-34">
<Pnumber>34</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/1/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/1" id="regulation-34-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This regulation applies to an active member (P) who is a school teacher.</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2" id="regulation-34-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>P's pensionable earnings for any pay period are the sum of the following amounts paid in that pay period to P by P's employer in respect of P's pensionable service—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2/a" id="regulation-34-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>all salary and allowances paid for the performance of P's contractual duties in accordance with a pay order;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2/b" id="regulation-34-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of any payment in respect of overtime;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2/c/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2/c" id="regulation-34-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
any salary or statutory pay paid while P is on sick leave, maternity leave, paternity leave,
<CommentaryRef Ref="key-f0429e8ecfbf36fe9e1f515da3620c7e"/>
... parental leave
<Addition ChangeId="key-35a3653a3795d64135815d528c596416-1586855624312" CommentaryRef="key-35a3653a3795d64135815d528c596416">shared parental leave</Addition>
<Addition ChangeId="key-09e75f822eec19d1b630a6f451935c31-1615452598683" CommentaryRef="key-09e75f822eec19d1b630a6f451935c31">, parental bereavement leave</Addition>
or adoption leave;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/2/d/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2/d" id="regulation-34-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>an amount equal to any part of P's salary which P has given up the right to receive under a salary sacrifice arrangement.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/34/3/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/3" id="regulation-34-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>P's pensionable earnings do not include any amounts mentioned in regulation 36.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-04-01">
<Title>Pensionable earnings for other members</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35" id="regulation-35">
<Pnumber>35</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/1/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/1" id="regulation-35-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This regulation applies to an active member (P) who is not a school teacher.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/2/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/2" id="regulation-35-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>P's pensionable earnings for any pay period are the sum of the amounts set out in paragraph (3) paid in that pay period to P for P's own use by P's employer in respect of P's pensionable service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3" id="regulation-35-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The amounts are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/a" id="regulation-35-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the amount of salary, wages, fees and other payments paid under a contract of employment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/b" id="regulation-35-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amounts mentioned in regulation 34(2)(b) to (d);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/c/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/c" id="regulation-35-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the amount of any payment made to P by way of bonus under a pay settlement that applies to all employees (or all employees of a particular class or description) at the institution where P is employed; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/d/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/d" id="regulation-35-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the amount of any payment made to P that is calculated by reference to any of the following—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/d/i/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/d/i" id="regulation-35-3-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>P's performance;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/d/ii/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/d/ii" id="regulation-35-3-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the performance of all employees at the institution where P is employed; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/3/d/iii/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/3/d/iii" id="regulation-35-3-d-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the performance of that institution.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/35/4/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/35/4" id="regulation-35-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>P's pensionable earnings do not include any amounts mentioned in regulation 36.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-04-01">
<Title>Amounts not forming part of pensionable earnings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36" id="regulation-36">
<Pnumber>36</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/1/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/1" id="regulation-36-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This regulation applies to any active member (P).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2" id="regulation-36-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>P's pensionable earnings do not include any of the following amounts paid to P by P's employer—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/a" id="regulation-36-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any benefit in kind, or the money value of such a benefit, excluding—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/a/i/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/a/i" id="regulation-36-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>any residential benefits in kind; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/a/ii/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/a/ii" id="regulation-36-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>a benefit in kind under a salary sacrifice arrangement;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/b" id="regulation-36-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any bonus other than a payment under regulation 35(3)(c);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/c/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/c" id="regulation-36-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any allowance paid for travelling or other expenses;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/d/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/d" id="regulation-36-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any amount paid for the performance of duties that are not carried out in the course of P's pensionable service;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/e/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/e" id="regulation-36-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>any payment in consideration for the loss of, or the agreement to give up the right to, paid leave under P's contract of employment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/f/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/f" id="regulation-36-2-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>any payment in lieu of notice to terminate P's contract of employment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/36/2/g/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/36/2/g" id="regulation-36-2-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>if P is employed in an employment mentioned in paragraph 20 of Schedule 1 (teacher in a European school), any amount not payable by, or money value of a benefit in kind not attributable to, the Secretary of State.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-04-01">
<Title>Application for residential benefits in kind to form part of pensionable earnings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37" id="regulation-37">
<Pnumber>37</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/1/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/1" id="regulation-37-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This regulation applies to a person (P) who receives residential benefits in kind.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/2/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/2" id="regulation-37-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>P's employer (E) may apply in writing to the scheme manager asking for the money value of those residential benefits in kind to form part of P's pensionable earnings.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/3/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/3" id="regulation-37-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The application must be made within 3 months after the later of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/3/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/3/a" id="regulation-37-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the first day of P's employment; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/3/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/3/b" id="regulation-37-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the first day on which residential accommodation is provided to P.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/4/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/4" id="regulation-37-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The application must be accompanied by a statement certifying that E will—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/4/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/4/a" id="regulation-37-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>review the value of the residential benefits in kind at the times mentioned in paragraph (5); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/4/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/4/b" id="regulation-37-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>inform the scheme manager in writing of the results of each review.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/5/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/5" id="regulation-37-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>E must review the money value of the residential benefits in kind as follows—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/5/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/5/a" id="regulation-37-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the first review must be carried out within 2 years after the later of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/5/a/i/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/5/a/i" id="regulation-37-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the first day of P's employment; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/5/a/ii/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/5/a/ii" id="regulation-37-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the first day on which residential accommodation is provided to P; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/37/5/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/37/5/b" id="regulation-37-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>each subsequent review must be carried out within 2 years after the previous review.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-04-01">
<Title>Money value of residential benefits in kind to form part of pensionable earnings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38" id="regulation-38">
<Pnumber>38</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/1/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/1" id="regulation-38-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The scheme manager, if satisfied that it is reasonable for residential accommodation to be provided to a person (P) by P's employer (E) in connection with P's employment, may decide that the money value of residential benefits in kind forms part of P's pensionable earnings from—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/1/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/1/a" id="regulation-38-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the first day of P's employment; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/1/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/1/b" id="regulation-38-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if later, the first day on which residential accommodation is provided to P.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/2/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/2" id="regulation-38-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If the money value of the residential accommodation exceeds 1/6th of the aggregate of the amounts mentioned in regulation 34(2) or 35(3)(a) and (b), the excess does not form part of P's pensionable earnings.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/3/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/3" id="regulation-38-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The scheme manager may revoke a decision that the money value of residential benefits in kind forms part of P's pensionable earnings if E does not—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/3/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/3/a" id="regulation-38-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>carry out the reviews in accordance with regulation 37; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/3/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/3/b" id="regulation-38-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>inform the scheme manager of the results of those reviews within a reasonable time.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/4/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/4" id="regulation-38-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If paragraph (3) applies, the scheme manager must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/4/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/4/a" id="regulation-38-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
calculate the amount attributable to the overpayment of contributions (“
<Term id="term-the-amount">the amount</Term>
”); and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/4/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/4/b" id="regulation-38-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>repay the amount to E together with interest applied in accordance with paragraph (6).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/5/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/5" id="regulation-38-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The amount is the difference between—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/5/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/5/a" id="regulation-38-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the sum of the amount of members' contributions, any faster accrual contributions and any buy-out contributions which E deducted from P's pensionable earnings
<CommentaryRef Ref="c22421101"/>
during the period in which the residential benefits in kind formed part of P's pensionable earnings; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/5/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/5/b" id="regulation-38-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the sum of the amount of members' contributions, any faster accrual contributions and any buy-out contributions which E would have deducted from P's pensionable earnings during that period had the residential benefits in kind not formed part of P's pensionable earnings.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/6/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/6" id="regulation-38-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Interest is applied to the amount at the rate of 3% each year, compounded with yearly rests—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/6/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/6/a" id="regulation-38-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>from the first day of the financial year following the year in which the contributions were first deducted;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/38/6/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/38/6/b" id="regulation-38-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>until the day on which the amount attributable to the overpayment of contributions is repaid.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2024-04-06" RestrictStartDate="2020-04-06" RestrictExtent="E+W">
<Title>Pensionable earnings for the purpose of accruing benefits</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/39/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/39" id="regulation-39">
<Pnumber>39</Pnumber>
<P1para>
<Text>For the purpose of calculating a member's (P's) amount of earned pension for a pay period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/39/a/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/39/a" id="regulation-39-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
if P's pensionable earnings are reduced during sick leave, adoption leave, maternity leave, parental leave,
<Addition ChangeId="key-7306c76d1f71e4301e935a736adfb431-1586855711281" CommentaryRef="key-7306c76d1f71e4301e935a736adfb431">shared parental leave </Addition>
<Addition ChangeId="key-7306c76d1f71e4301e935a736adfb431-1586855711281" CommentaryRef="key-7306c76d1f71e4301e935a736adfb431">
<Addition ChangeId="key-301aff115a681f6509d7828e8a807acb-1615452828294" CommentaryRef="key-301aff115a681f6509d7828e8a807acb">, parental bereavement leave</Addition>
</Addition>
<Addition ChangeId="key-7306c76d1f71e4301e935a736adfb431-1586855711281" CommentaryRef="key-7306c76d1f71e4301e935a736adfb431"> or</Addition>
paternity leave
<CommentaryRef Ref="key-041aea4e04990e07b9cbbdf1797b4d7b"/>
..., P's pensionable earnings for that period include P's notional pensionable earnings; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/39/b/2023-12-20" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/39/b" id="regulation-39-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if an election under regulation 26 has effect or is taken to have effect for that period, are an amount equal to P's notional salary.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="c22421101" Type="M">
<Para>
<Text>Contributions are deducted under Part 9.</Text>
</Para>
</Commentary>
<Commentary id="key-53c2a0c8dad763b0d1c8c17ff60b143f" Type="F">
<Para>
<Text>
Words in reg. 33 inserted (31.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="d13e5" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cc125814223897" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/2" Operative="false" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc121349418386" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/4/a" SectionRef="article-32-4-a" Operative="true">32(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35a3653a3795d64135815d528c596416" Type="F">
<Para>
<Text>
Words in reg. 34(2)(c) inserted (31.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="d13e5" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cc177108358834" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/2" Operative="false" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc193425983828" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/5/b" SectionRef="article-32-5-b" Operative="true">32(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7306c76d1f71e4301e935a736adfb431" Type="F">
<Para>
<Text>
Words in reg. 39(a) inserted (31.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="d31e5" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cc184380215554" CitationRef="d31e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/2" Operative="false" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc114835207077" CitationRef="d31e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/6/a" SectionRef="article-32-6-a" Operative="true">32(6)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-860e7aabed5813b002cbd7aab5d6d8c4" Type="F">
<Para>
<Text>
Words in reg. 33 omitted (5.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="cqngh0ox3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cqngh0ox3-00008" CitationRef="cqngh0ox3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/3" SectionRef="article-1-3">arts. 1(3)</CitationSubRef>
,
<CitationSubRef id="cqngh0ox3-00009" CitationRef="cqngh0ox3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/4/b" SectionRef="article-32-4-b" Operative="true">32(4)(b)</CitationSubRef>
(with
<CitationSubRef id="cqngh0ox3-00010" CitationRef="cqngh0ox3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/35/1" SectionRef="article-35-1">art. 35(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f0429e8ecfbf36fe9e1f515da3620c7e" Type="F">
<Para>
<Text>
Words in reg. 34(2)(c) omitted (5.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="cqngl0qw3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cqngl0qw3-00008" CitationRef="cqngl0qw3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/3" SectionRef="article-1-3">arts. 1(3)</CitationSubRef>
,
<CitationSubRef id="cqngl0qw3-00009" CitationRef="cqngl0qw3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/5/a" SectionRef="article-32-5-a" Operative="true">32(5)(a)</CitationSubRef>
(with
<CitationSubRef id="cqngl0qw3-00010" CitationRef="cqngl0qw3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/35/1" SectionRef="article-35-1">art. 35(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-041aea4e04990e07b9cbbdf1797b4d7b" Type="F">
<Para>
<Text>
Words in reg. 39(a) omitted (5.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="cqngmxyr3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cqngmxyr3-00008" CitationRef="cqngmxyr3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/3" SectionRef="article-1-3">arts. 1(3)</CitationSubRef>
,
<CitationSubRef id="cqngmxyr3-00009" CitationRef="cqngmxyr3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/6/b" SectionRef="article-32-6-b" Operative="true">32(6)(b)</CitationSubRef>
(with
<CitationSubRef id="cqngmxyr3-00010" CitationRef="cqngmxyr3-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/35/1" SectionRef="article-35-1">art. 35(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ade261a7444ba4ea4ebba386c9f2bab0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c3qvrn854-00006" SectionRef="regulation-33" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33">reg. 33</CitationSubRef>
inserted (6.4.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/354" id="c3qvrn854-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="354" Title="The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020">The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354)</Citation>
,
<CitationSubRef id="c3qvrn854-00008" CitationRef="c3qvrn854-00007" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef id="c3qvrn854-00009" CitationRef="c3qvrn854-00007" SectionRef="regulation-33-4" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/33/4" Operative="true">33(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-09e75f822eec19d1b630a6f451935c31" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c3qvtjcr4-00006" SectionRef="regulation-34-2-c" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/34/2/c">reg. 34(2)(c)</CitationSubRef>
inserted (6.4.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/354" id="c3qvtjcr4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="354" Title="The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020">The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354)</Citation>
,
<CitationSubRef id="c3qvtjcr4-00008" CitationRef="c3qvtjcr4-00007" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef id="c3qvtjcr4-00009" CitationRef="c3qvtjcr4-00007" SectionRef="regulation-33-5" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/33/5" Operative="true">33(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-301aff115a681f6509d7828e8a807acb" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c3qvyf6r4-00006" SectionRef="regulation-39-a" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/39/a">reg. 39(a)</CitationSubRef>
inserted (6.4.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/354" id="c3qvyf6r4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="354" Title="The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020">The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354)</Citation>
,
<CitationSubRef id="c3qvyf6r4-00008" CitationRef="c3qvyf6r4-00007" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef id="c3qvyf6r4-00009" CitationRef="c3qvyf6r4-00007" SectionRef="regulation-33-6" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/33/6" Operative="true">33(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>