Teachers' Superannuation Regulations (Northern Ireland) 1998

3.—(1) This paragraph applies to a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules, was subject to the modifications of the Act of 1950 to 1967 made by those Regulations and applicable to existing teachers within the meaning of those Regulations; or

(b) before 1st April 1980 paid contributions at a reduced rate by virtue of an election under paragraph 2(1)(c) of Schedule 8 to the 1977 Regulations, as originally made.

(2) A retirement pension payable to such a retired teacher shall be reduced in respect of his reckonable service after the relevant date but before 1st April 1980 by the amount calculated by multiplying by such reckonable service, expressed in years and a fraction of a year, the sum specified in column 2 (or column 3 in the case of a woman) of Table 1 opposite his age at the date of modification for the purposes of the Modification Regulations.

TABLE 1

Age at date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification
	Men	Women
(1)	(2)	(3)
20 or under	1.70	1.70
21	1.65	1.60
22	1.60	1.53
23	1.55	1.45
24	1.50	1.37
25	1.47	1.30
26	1.45	1.23
27	1.43	1.17
28	1.40	1.13
29	1.35	1.07
30	1.33	1.03
31	1.30	0.97
32	1.27	0.95
33	1.25	0.93
34	1.23	0.90
35	1.20	0.87
36	1.17	0.85
37	1.15	0.83
38	1.13	0.80
39	1.10	0.77
40	1.07	0.75
41	1.07	0.73
42	1.05	0.73
43	1.03	0.70
44	1.00	0.70
45	0.97	0.67
46	0.95	0.65
47	0.95	0.65
48	0.93	0.63
49	0.93	0.63
50 and over	0.93	0.60

(3) The relevant date for the purposes of sub-paragraph (2) is—

(a) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(a), the date which was in relation to him the date of modification for the purposes of the Modification Regulations; and

(b) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(b), the first day of the month next following that in which the election mentioned in that sub-paragraph was made.

(4) In the case of a retired teacher—

(a) who was last in pensionable employment before 1st April 1980; and

(b) whose retirement pension is one to which he became entitled by virtue of regulation E4(4) or (5),

any additional period of reckonable service taken into account under regulation E8(2) shall be deemed for the purposes of sub-paragraph (2) to be such service as is there mentioned.