http://www.legislation.gov.uk/uksi/2014/512/regulation/102/2015-04-05The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2015-04-05 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 4Premature retirementAnnual rate of premature retirement pension102The annual rate of premature 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.
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<dc:title>The Teachers' Pension Scheme Regulations 2014</dc:title>
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<dc:subject scheme="SIheading">PUBLIC SERVICE PENSIONS, ENGLAND AND WALES</dc:subject>
<dc:subject scheme="SIheading">EDUCATION, ENGLAND AND WALES</dc:subject>
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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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<Strong> PART 5 </Strong>
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<Title>Retirement benefits for teachers</Title>
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<Title>Annual rate of premature retirement pension</Title>
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<Text>The annual rate of premature retirement pension payable to a person (P) is found by—</Text>
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<Text>taking the amount of full retirement earned pension specified in P's pensioner member's account;</Text>
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<Pnumber>b</Pnumber>
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<Text>applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;</Text>
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<Pnumber>c</Pnumber>
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<Text>subtracting the conversion amount (if any) specified in that account in relation to that amount;</Text>
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<Pnumber>e</Pnumber>
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<Text>applying the actuarial adjustment (if any) specified in that account in relation to that amount; and</Text>
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<Pnumber>f</Pnumber>
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