http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2017-11-30 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 5 Retirement benefits for teachersCHAPTER 5Early retirementMeaning of “entitlement day” (early retirement pension)1031The entitlement day for an early retirement pension is as follows.2If a person (P) is not in eligible employment when P applies under regulation 162 for payment of the pension, the entitlement day is a day specified in P's application which is at least 6 weeks after the day on which the application is made.3If P is in eligible employment when P applies under regulation 162 for payment of the pension and P's employer agrees that an early retirement pension should become payable to P, the entitlement day is the day after P leaves all eligible employment.4If P is in eligible employment when P applies under regulation 162 for payment of the pension and P's employer does not agree that an early retirement pension should become payable to P—aif P continues in eligible employment for at least 6 months after the date on which P asks P's employer to agree, the entitlement day is the day after P leaves all eligible employment;bif P leaves all eligible employment before the end of 6 months after the date on which P asks P's employer to agree, the entitlement day is a day specified in P's application which is at least 6 weeks after the day on which the application is made.5Despite sub-paragraphs (2) to (4), the entitlement day must not be before the day on which P—areaches normal minimum pension age; orbleaves all eligible employment.Entitlement to early retirement pension1041A person (P) is entitled to payment of an early retirement pension from the entitlement day if—aP has reached normal minimum pension age but has not reached normal pension age;bP is qualified or re-qualified for retirement benefits;cP has left all eligible employment;dP has applied under regulation 162 for the payment of an early retirement pension; andeP has not applied under that regulation for payment of any other retirement pension.1AP is not entitled to payment of an early retirement pension from the entitlement day if—aP has applied under regulation 162 for payment of an early retirement pension;bP’s application is made in accordance with regulation 103(2) or (4)(b); andcP returns to eligible employment before the entitlement day specified in P’s application.2P is not entitled to payment of an early retirement pension in respect of any pensionable service after P reaches normal pension age.3An early retirement pension is payable for life.Annual rate of early retirement pension105The annual rate of the early retirement pension payable to a person (P) is found by—ataking the amount of full retirement earned pension specified in P's pensioner member's account;bapplying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;csubtracting the conversion amount (if any) specified in that account in relation to that amount;dadding the amount of full retirement additional pension (if any) specified in that account;eapplying the actuarial adjustment (if any) specified in that account in relation to that amount; andfsubtracting the conversion amount (if any) specified in that account in relation to that amount.Reg. 104(1A) inserted (30.11.2017) by The Teachers Pensions Schemes (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/1084), regs. 1, 14
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512" NumberOfProvisions="369" RestrictEndDate="2019-08-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2017-11-30" RestrictExtent="E+W">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30</dc:identifier>
<dc:title>The Teachers' Pension Scheme Regulations 2014</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:subject scheme="SIheading">PUBLIC SERVICE PENSIONS, ENGLAND AND WALES</dc:subject>
<dc:subject scheme="SIheading">EDUCATION, ENGLAND AND WALES</dc:subject>
<dc:modified>2024-05-16</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2017-11-30</dct:valid>
<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>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2014/512/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2014/512/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2014/512/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2014/512/2017-11-30" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2014/512/introduction/2017-11-30" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2014/512/signature/2017-11-30" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2014/512/note/2017-11-30" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2014/512/body/2017-11-30" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2014/512/schedules/2017-11-30" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2014/512/contents/2017-11-30" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2015-04-01" title="2015-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2015-04-01" title="2015-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/2017-11-30" title="Part 5"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/4/2017-11-30" title="Chapter; Part 5 Chapter 4"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/4/2017-11-30" title="Chapter; Part 5 Chapter 4"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/6/2017-11-30" title="Chapter; Part 5 Chapter 6"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/6/2017-11-30" title="Chapter; Part 5 Chapter 6"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2014"/>
<ukm:Number Value="512"/>
<ukm:Made Date="2014-03-05"/>
<ukm:Laid Date="2014-03-07" Class="UnitedKingdomParliament"/>
<ukm:ISBN Value="9780111111161"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2014/512/pdfs/uksiem_20140512_en.pdf" Date="2014-03-13" Title="UK Explanatory Memorandum" Size="40381"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2014/512/pdfs/uksi_20140512_en.pdf" Date="2014-03-07" Size="567852"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="369"/>
<ukm:BodyParagraphs Value="226"/>
<ukm:ScheduleParagraphs Value="143"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="11"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/body/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/body" NumberOfProvisions="226" RestrictStartDate="2017-11-30">
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/part/5/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/part/5" NumberOfProvisions="45" RestrictEndDate="2019-09-01" id="part-5" RestrictStartDate="2017-11-30">
<Number>
<Strong> PART 5 </Strong>
</Number>
<Title>Retirement benefits for teachers</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/part/5/chapter/5/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/part/5/chapter/5" NumberOfProvisions="3" id="part-5-chapter-5" RestrictStartDate="2017-11-30">
<Number>CHAPTER 5</Number>
<Title>Early retirement</Title>
<P1group RestrictStartDate="2015-04-01">
<Title>Meaning of “entitlement day” (early retirement pension)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103" id="regulation-103">
<Pnumber>103</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/1/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/1" id="regulation-103-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The entitlement day for an early retirement pension is as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/2/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/2" id="regulation-103-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If a person (P) is not in eligible employment when P applies under regulation 162 for payment of the pension, the entitlement day is a day specified in P's application which is at least 6 weeks after the day on which the application is made.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/3/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/3" id="regulation-103-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If P is in eligible employment when P applies under regulation 162 for payment of the pension and P's employer agrees that an early retirement pension should become payable to P, the entitlement day is the day after P leaves all eligible employment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/4/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/4" id="regulation-103-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If P is in eligible employment when P applies under regulation 162 for payment of the pension and P's employer does not agree that an early retirement pension should become payable to P—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/4/a/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/4/a" id="regulation-103-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if P continues in eligible employment for at least 6 months after the date on which P asks P's employer to agree, the entitlement day is the day after P leaves all eligible employment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/4/b/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/4/b" id="regulation-103-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if P leaves all eligible employment before the end of 6 months after the date on which P asks P's employer to agree, the entitlement day is a day specified in P's application which is at least 6 weeks after the day on which the application is made.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/5/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/5" id="regulation-103-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Despite sub-paragraphs (2) to (4), the entitlement day must not be before the day on which P—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/5/a/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/5/a" id="regulation-103-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>reaches normal minimum pension age; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/103/5/b/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/103/5/b" id="regulation-103-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>leaves all eligible employment.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2017-11-30">
<Title>Entitlement to early retirement pension</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104" id="regulation-104">
<Pnumber>104</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1" id="regulation-104-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person (P) is entitled to payment of an early retirement pension from the entitlement day if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/a/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1/a" id="regulation-104-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>P has reached normal minimum pension age but has not reached normal pension age;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/b/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1/b" id="regulation-104-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>P is qualified or re-qualified for retirement benefits;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/c/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1/c" id="regulation-104-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>P has left all eligible employment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/d/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1/d" id="regulation-104-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>P has applied under regulation 162 for the payment of an early retirement pension; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1/e/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1/e" id="regulation-104-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>P has not applied under that regulation for payment of any other retirement pension.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1A/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1A" id="regulation-104-1A">
<Pnumber>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">P is not entitled to payment of an early retirement pension from the entitlement day if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1A/a/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1A/a" id="regulation-104-1A-a">
<Pnumber>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">P has applied under regulation 162 for payment of an early retirement pension;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1A/b/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1A/b" id="regulation-104-1A-b">
<Pnumber>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">P’s application is made in accordance with regulation 103(2) or (4)(b); and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/1A/c/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1A/c" id="regulation-104-1A-c">
<Pnumber>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c961dd566e3be0c663ce315e08ad1e7c-1586950168595" CommentaryRef="key-c961dd566e3be0c663ce315e08ad1e7c">P returns to eligible employment before the entitlement day specified in P’s application.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/2/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/2" id="regulation-104-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>P is not entitled to payment of an early retirement pension in respect of any pensionable service after P reaches normal pension age.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/104/3/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/3" id="regulation-104-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An early retirement pension is payable for life.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-04-01">
<Title>Annual rate of early retirement pension</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105" id="regulation-105">
<Pnumber>105</Pnumber>
<P1para>
<Text>The annual rate of the early retirement pension payable to a person (P) is found by—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/a/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/a" id="regulation-105-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>taking the amount of full retirement earned pension specified in P's pensioner member's account;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/b/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/b" id="regulation-105-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/c/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/c" id="regulation-105-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>subtracting the conversion amount (if any) specified in that account in relation to that amount;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/d/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/d" id="regulation-105-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>adding the amount of full retirement additional pension (if any) specified in that account;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/e/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/e" id="regulation-105-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>applying the actuarial adjustment (if any) specified in that account in relation to that amount; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/105/f/2017-11-30" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/105/f" id="regulation-105-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>subtracting the conversion amount (if any) specified in that account in relation to that amount.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="key-c961dd566e3be0c663ce315e08ad1e7c" Type="F">
<Para>
<Text>
<CitationSubRef id="cqnkctfe3-00006" SectionRef="regulation-104-1A" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/104/1A">Reg. 104(1A)</CitationSubRef>
inserted (30.11.2017) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2017/1084" id="cqnkctfe3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="1084" Title="The Teachers Pensions Schemes (Miscellaneous Amendments) Regulations 2017">The Teachers Pensions Schemes (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/1084)</Citation>
,
<CitationSubRef id="cqnkctfe3-00008" CitationRef="cqnkctfe3-00007" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2017/1084/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cqnkctfe3-00009" CitationRef="cqnkctfe3-00007" SectionRef="regulation-14" URI="http://www.legislation.gov.uk/id/uksi/2017/1084/regulation/14" Operative="true">14</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>