Teachers' Superannuation Regulations (Northern Ireland) 1998

Regulation A2(1)

SCHEDULE 1 Glossary of Expressions

Expression	Meaning
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Age of compulsory retirement”	(a) the age at 31st July next following the age of sixty-five in the case of teachers born in the month of August who first entered reckonable service before 1st April 1972 and who elect that sub-paragraph (b) shall not apply to them; (b) in all other cases 31st August next following the age of sixty-five.
“Approved superannuation scheme”	An occupational pension scheme which— (a) is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988(1) and does not fall within section 591(2)(h) of that Act; or (b) immediately before 2nd November 1998 was an approved superannuation scheme for the purposes of Part IV of the 1977 Regulations; or (c) a relevant statutory scheme defined by section 611A of the Income and Corporation Taxes Act 1988(2).
“Average salary”	Construe in accordance with regulation E31.
“British Islands”	Means the United Kingdom, the Channel Islands and the Isle of Man.
“Cash equivalent”	Construe in accordance with Chapter IV of Part IV of the Pensions Act.
“Child”	Construe in accordance with regulation E22.
“Club scheme”	An approved superannuation scheme which— (a) is a contracted-out scheme or is a scheme established and maintained in the Channel Islands which is not a contracted-out scheme; (b) is a final salary scheme; (c) is a scheme which is open to new participants (“open scheme”) or, if not a scheme so open (“closed scheme”), is a scheme whose trustees or managers also provide an open scheme which is a scheme for new employees of the same employer and of the same grade or level of post as participants of the closed scheme; and (d) is a scheme whose trustees or managers have undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between the trustees or managers of such a scheme.
“Comparable service”	Service which is pensionable under a superannuation scheme for teachers in public employment in any part of the British Islands outside Northern Ireland.
“Contracted-out employment”, “Contracted-out scheme”	Construe in accordance with section 4 of the Pensions Act.
“Contributable salary”	Construe in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 51(2) of the Pensions Act(3)
“Contributions refund period”	A period in respect of which contributions have been or are to be repaid and— (a) have not been, or fallen to be treated as having been, returned; or (b) have been returned but have since been repaid.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“the Department”	The Department of Education.
“Effective reckonable service”	Construe in accordance with regulation E32.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a person entitled to payment of retirement benefits shall be construed as including a reference to a person who has not applied for payment of them.
“Excluded employment”	Construe in accordance with regulation B5.
“Family benefits”	Benefits payable under regulations E22 to E30.
“Family benefit service”	Construe in accordance with regulation E28.
“Final salary scheme”	A scheme which provides for the calculation of retirement benefits based on— (a) a person’s remuneration for any one of the five years preceding his retirement date; or (b) the annual average of a person’s aggregate remuneration for any period of three or more consecutive years ending not earlier than ten years before his retirement date.
“Full-time”	Employment is “full-time” if the contract so describes it (whether expressly or otherwise) and entitles the employee to remuneration at an annual, termly or monthly rate.
“Guaranteed minimum pension”	A guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 10 of the Pensions Act.
“Incapacitated”	A person is incapacitated— (a) in the case of a teacher or organiser, while he is unfit by reason of illness or injury and despite appropriate medical treatment to serve as such and is likely permanently to be so; and (b) in any other case, while he is incapable by reason of such unfitness of earning his livelihood and is not maintained out of money provided by or under any statutory provision or raised by a rate.
“Interchange provisions”	Means Part F and any interchange rules made by the Department under any previous provisions.
“Member”	Construe in accordance with paragraph 1(1) of Schedule 6.
“Normal contributions”, “normal service”	Construe in accordance with paragraph 1(2) of Schedule 6.
“Occupational pension scheme”	Means an occupational pension scheme within the meaning of section 1 of the Pensions Act.
“Organiser”	A person in employment which involves the performance of duties in connection with the provision of education or services ancillary to education.
“Part cash equivalent”	The cash equivalent of any part of the benefits mentioned in Chapter IV of Part IV of the Pensions Act relating to continuation in employment after termination of pensionable service.
“Part-time”	Employment is “part-time” if the contract requires the employee to work for less than the whole of the working week.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act (Northern Ireland) 1966(4).
“Pensionable employment”	In relation to any time before 2nd November 1998, means employment in reckonable service for the purposes of the 1977 Regulations or previous provisions; In relation to any time after 2nd November 1998, shall be construed in accordance with Part B.
“Personal Pension Scheme”	A personal pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 (Personal Pension Schemes) which is approved by the Inland Revenue for the purposes of that Chapter.
“Previous provisions”	Provisions contained in or made under a statutory provision relating to the superannuation of teachers which were in force at any time before 1st October 1977.
“Qualified for retirement benefits”	Construe in accordance with regulation E3.
“Reckonable service”	Construe in accordance with regulation D1.
“Retirement benefits”	Construe in accordance with regulation E2.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Scheme managers”	In relation to a statutory scheme, means the Minister of the Crown or Government Department or local authority, or police or fire authority administering the scheme; in relation to any other scheme means the person responsible for the management of the scheme.
“State pensionable age”	Construe in accordance with Article 123 of and Part I of Schedule 2 to the Pensions (Northern Ireland) Order 1995(5).
“Supervisor”	A person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
“Tax Year”	A period of 12 months beginning with and including 6th April in any year.
“Teacher’s pension”	A period of 12 months beginning with and including 6th April in any year. An annual allowance which became payable under the 1977 Regulations or previous provisions or a retirement pension.
“Temporary teacher”	Means a full-time teacher in respect of whose employment an agreement is not required under Article 69(8) of the Education and Libraries (Northern Ireland) Order 1986(6) and who is paid salary for each working day at the rate of 1/195th of the salary which he would receive if he were employed in a permanent capacity or, if employed in an institution of further or higher education, at the rate of 1/200th of the salary.
“Terminal sum”	Includes a retirement lump sum, a short service incapacity grant, a refund of contributions and any sum payable on death.
“The Modification Regulations”	The National Insurance (Modification of Teachers' Annual Allowances) Regulations (Northern Ireland) 1951(7) and the National Insurance (Modification of Teachers' Annual Allowances) Amending Regulations (Northern Ireland) 1957(8).
“The 1967 Regulations”	The Teachers' Superannuation (Family Benefits) Rules (Northern Ireland) 1967(9).
“The 1972 Regulations”	The Teachers' Superannuation Regulations (Northern Ireland) 1972(10).
“The 1972 Family Benefits Rules”	The Teachers' Superannuation (Family Benefits) Rules (Northern Ireland) 1972(11).
“The 1977 Regulations”	The Teachers' Superannuation Regulations (Northern Ireland) 1977(12).
“The Acts of 1950 to 1967”	The Teachers' (Superannuation) Act (Northern Ireland) 1950(13), the Teachers' (Superannuation) (Amendment) Act (Northern Ireland) 1956(14) and the Teachers' Superannuation (Amendment) Act (Northern Ireland) 1967(15).
“The Pensions Act”	The Pension Schemes (Northern Ireland) Act 1993(16).
“Working day”	A week-day other than a Saturday or a public holiday.

Regulations B1(1) and (2), C6(1) and E14(1)

SCHEDULE 2 Employments Pensionable without Election

Part I

1.  A teacher employed in a grant-aided school in Northern Ireland.

2.  A teacher employed in an institution of further or higher education in Northern Ireland.

3.  A peripatetic teacher employed by an education and library board in Northern Ireland.

4.  A teacher in a college of education as defined in Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986(17).

5.  A teacher in the University of Ulster on 1st October 1984 who was employed in reckonable service as a teacher in the Ulster Polytechnic on 30th September 1984 unless he elected by notice in writing served on the Department not later than 30th September 1985, that service with the University of Ulster as from the date specified in the notice, not being later than 1st October 1985, should no longer be pensionable service.

6.  A teacher in a training school or a remand home, as those expressions are defined in section 180(1) of the Children and Young Persons Act (Northern Ireland) 1968(18) who is recognised by the Northern Ireland Office after consultation with the Department as duly qualified at the commencement of the service to teach in such training school or remand home.

Part II Employments Pensionable on Election

7.  A teacher of a kind other than is specified in Part I who—

(a) is employed by an education and library board and with the agreement of the Department and his employer, elects within 6 months of the commencement of his employment; or

(b) is employed by a person or body in respect of whose expenditure for the purpose for which he is employed grants are made either by the Department or by an education and library board and, with the agreement of the Department and his employer, elects within 6 months of the commencement of his employment; or

(c) immediately before 1st April 1987 was a Mental Health Officer within the meaning of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1984(19) and was transferred to the employment of an education and library board on that date under the Education (Transfer of Officers) Scheme 1987(20) and elects within six months of the date of transfer.

8.  An organiser who is employed as youth and community worker, either by an education and library board for the purpose of its functions under Article 37 of the Education and Libraries (Northern Ireland) Order 1986 or by a body in respect of whose expenditure grants are made by an education and library board acting in the exercise of those functions, who is accepted by the Department for the purpose of this Schedule and who, with the consent of his employer, elects within 6 months of the commencement of his employment.

9.  An organiser, not falling within paragraph 8, in the employment of—

(a) an education and library board; or

(b) a person or body other than an education and library board in respect of whose expenditure grants are paid by the Department; who is accepted by the Department for the purposes of this Schedule and who elects within 3 months of the commencement of his employment.

10.  In this Schedule “elects” means elects by notice in writing to the Department that the employment mentioned shall be pensionable employment.

Regulations C3(4) and C6(3), Schedule 4 paragraph 8 and Schedule 5 paragraph 6

SCHEDULE 3 Maximum Length of Additional Periods

1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C3 or C6 is

A - B,

where—

• A is the length of time specified in the second column of the Table opposite the person’s adjusted age in the first column of the Table; and

• B is the length of any additional period already purchased or in course of being purchased by him.

TABLE

Adjusted age	Length of time
Under 50	30 years
50 and under 51	23 years
51 and under 52	16 years
52 and under 53	9 years
53 and under 54	2 years
54 and over	Twice the difference in days between the adjusted age and 55 years

(2) A person’s adjusted age—

(a) if he has continued in pensionable employment since the start of his first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable service, is his age at the start of his first pensionable employment; and

(b) in any other case, is

C - D,

where—

• C is his age at the start of his most recent pensionable employment; and

• D is the total of the time he had then spent in pensionable employment and the length of any reckonable service with which he has been credited on the receipt of a transfer value in respect of comparable service.

2.—(1) This paragraph applies to a person who at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable.

(2) Material benefits comprise any benefits by way of pension,allowance, lump sum or gratuity whose actuarial equivalent as an annuity for life from the age of 60 would be more than £260 a year.

(3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the person’s adjusted age in the Table in paragraph 1(1) that paragraph applies with the substitution of that lower number as “A”.

(4) The number of years is the highest one that secures that

E + F + G does not exceed H,

where—

• E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits;

• F is the actuarial equivalent as such an annuity of the notional retirement lump sum;

• G is the annual amount of the notional pension; and

• H is two thirds of the notional average salary.

(5) The notional retirement lump sum, pension and average salary—

(a) where the election is made before the person attains the age of 60, are those resulting from the assumptions that he continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply; and

(b) where the election is made after the person has attained the age of 60, are those resulting from the assumptions that he ceased to be in pensionable employment on his 60th birthday and then became entitled to retirement benefits.

3.—(1) This paragraph applies where a person—

(a) has elected to pay additional contributions under regulation C3; or

(b) has continued to pay additional contributions by virtue of regulation C5(1) (elections made before 1st December 1982),

and before attaining the age of 60 and before the end of the period during which they were to be paid he ceased to be in full-time pensionable employment, otherwise than by reason of his death or his becoming incapacitated or becoming entitled to retirement benefits by virtue of regulation E4(7) (redundancy, etc).

(2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that he would otherwise have been entitled to count as reckonable service of more than—

where—

• A is the longest period in respect of which he could have elected to pay the additional contributions;

• B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in full-time pensionable employment;

• C is the total of B and the period beginning at the cessation of full-time pensionable employment and ending immediately before his 60th birthday; and

• D is the length of the past period or periods of reckonable service at the time of the cessation of full-time pensionable employment by virtue of all additional contributions.

Regulations C3(2), (3), (4) (and (6), C7(6), C15(1), D3(1) and (2) and E3(4), Schedule 5 paragraph 3, Schedule 7 paragraphs 1, 2, 3, 5 and 7 and Schedule 9 paragraph 16

SCHEDULE 4 Additional Contributions for past period

Part I Method A

1.—(1) In this Part—

“the contribution period” means the period specified under regulation C3(9)(c).

“the past period” means the period specified under regulation C3(9)(a);

“the principal election” means the election made under regulation C3(2);

(2) Any reference in this Part, in relation to a person who has spent any part of the contribution period in part-time employment, to a period which a person is entitled to count as reckonable service arising from the contribution period is a reference to a period calculated by applying the formula in regulation D1(2) to the contribution period.

(3) During any period for which a person is paying additional contributions for a current period under regulation C6 or C7, for the purposes of this Part—

(a) he shall be treated as being in full-time pensionable employment; and

(b) his contributable salary is the notional salary described in regulation C6(7) or, as the case may be, regulation C7(4).

2.—(1) contribution period shall be one of not less than one year, and begins on the first day of the month following the expiry of a period of one month from the date of acceptance of the election by the Department.

(2) The contribution period and the past period shall be such that

A + Bdoes not exceed 15 per cent of the person's contributable salary for the time being,

where—

• A is the rate at which the additional contributions are payable; and

• B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

3.  Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 of his contributable salary for the time being.

TABLE 1

Payment period (in years)	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	31	32	33	34	35	36	37	38	39	40	41	42	43	44	45
Age	Payment percentage for each extra year bought in
20	19.64	9.87	6.61	4.95	3.94	3.27	2.78	2.42	2.14	1.91	1.72	1.57	1.44	1.33	1.23	1.15	1.08	1.02	0.96	0.91	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.58	0.56	0.55	0.54	0.52	0.51	0.50	0.49	0.48	0.48	0.47	0.46	0.46
21	19.82	9.96	6.61	4.93	3.92	3.24	2.76	2.40	2.12	1.89	1.70	1.55	1.42	1.31	1.22	1.14	1.07	1.01	0.96	0.91	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.58	0.57	0.55	0.54	0.53	0.51	0.50	0.50	0.49	0.48	0.48	0.47
22	20.03	9.93	6.56	4.88	3.88	3.21	2.73	2.37	2.09	1.86	1.68	1.53	1.41	1.30	1.21	1.13	1.07	1.01	0.95	0.91	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.58	0.57	0.55	0.54	0.53	0.52	0.51	0.50	0.49	0.49	0.48
23	19.68	9.76	6.45	4.81	3.82	3.16	2.69	2.33	2.06	1.84	1.66	1.51	1.39	1.29	1.20	1.13	1.06	1.00	0.95	0.90	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.58	0.57	0.56	0.54	0.53	0.52	0.51	0.51	0.50	0.49
24	19.34	9.60	6.36	4.74	3.76	3.11	2.64	2.29	2.02	1.81	1.64	1.50	1.38	1.28	1.19	1.12	1.05	1.00	0.94	0.90	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.52	0.51	0.51
25	19.06	9.47	6.27	4.67	3.70	3.06	2.60	2.26	2.00	1.79	1.62	1.49	1.37	1.27	1.19	1.11	1.05	0.99	0.94	0.90	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.53	0.52
26	18.80	9.34	6.18	4.59	3.64	3.01	2.56	2.23	1.98	1.78	1.61	1.48	1.36	1.27	1.18	1.11	1.05	0.99	0.94	0.90	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62	0.61	0.59	0.58	0.57	0.56	0.55	0.54	0.53
27	18.56	9.19	6.08	4.52	3.59	2.97	2.53	2.21	1.96	1.76	1.60	1.47	1.36	1.26	1.18	1.11	1.05	0.99	0.94	0.90	0.86	0.82	0.79	0.76	0.73	0.71	0.68	0.66	0.64	0.63	0.61	0.60	0.58	0.57	0.57	0.56	0.55
28	18.21	9.03	5.97	4.44	3.53	2.93	2.51	2.19	1.95	1.75	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90	0.86	0.82	0.79	0.76	0.73	0.71	0.69	0.67	0.65	0.63	0.62	0.60	0.59	0.58	0.57	0.57
29	17.88	8.87	5.87	4.38	3.49	2.90	2.49	2.18	1.94	1.74	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90	0.86	0.83	0.79	0.77	0.74	0.71	0.69	0.67	0.65	0.64	0.62	0.61	0.60	0.59	0.58
30	17.60	8.74	5.79	4.33	3.46	2.89	2.48	2.17	1.93	1.74	1.59	1.46	1.35	1.26	1.18	1.11	1.05	1.00	0.95	0.90	0.87	0.83	0.80	0.77	0.74	0.72	0.70	0.68	0.66	0.65	0.63	0.62	0.61	0.60
31	17.34	8.62	5.74	4.31	3.45	2.88	2.47	2.17	1.93	1.74	1.59	1.46	1.36	1.26	1.18	1.12	1.05	1.00	0.95	0.91	0.87	0.84	0.80	0.78	0.75	0.73	0.70	0.68	0.67	0.66	0.64	0.63	0.62
32	17.14	8.58	5.73	4.31	3.46	2.88	2.47	2.17	1.94	1.75	1.60	1.47	1.36	1.27	1.19	1.12	1.06	1.01	0.96	0.92	0.88	0.84	0.81	0.78	0.76	0.73	0.71	0.70	0.68	0.67	0.66	0.65
33	17.14	8.58	5.73	4.31	3.46	2.89	2.48	2.18	1.95	1.76	1.61	1.48	1.37	1.28	1.20	1.13	1.07	1.01	0.97	0.92	0.88	0.85	0.82	0.79	0.77	0.74	0.72	0.71	0.70	0.68	0.67
34	17.16	8.60	5.75	4.32	3.47	2.90	2.50	2.19	1.96	1.77	1.61	1.49	1.38	1.29	1.21	1.14	1.08	1.02	0.97	0.93	0.89	0.86	0.83	0.80	0.77	0.75	0.74	0.72	0.71	0.70
35	17.21	8.63	5.76	4.34	3.48	2.91	2.51	2.20	1.97	1.78	1.62	1.50	1.39	1.30	1.22	1.15	1.08	1.03	0.98	0.94	0.90	0.87	0.84	0.81	0.79	0.77	0.75	0.74	0.72
36	17.26	8.65	5.79	4.36	3.50	2.93	2.52	2.22	1.98	1.79	1.64	1.51	1.40	1.31	1.23	1.16	1.09	1.04	0.99	0.95	0.91	0.88	0.85	0.82	0.80	0.79	0.77	0.75
37	17.29	8.69	5.82	4.38	3.52	2.95	2.54	2.23	1.99	1.80	1.65	1.52	1.41	1.32	1.24	1.17	1.10	1.05	1.00	0.96	0.92	0.89	0.86	0.84	0.82	0.80	0.79
38	17.40	8.74	5.85	4.41	3.54	2.97	2.55	2.25	2.01	1.82	1.66	1.53	1.42	1.33	1.25	1.18	1.12	1.06	1.02	0.97	0.94	0.91	0.88	0.86	0.84	0.82
39	17.51	8.80	5.89	4.44	3.57	2.99	2.57	2.26	2.02	1.83	1.67	1.54	1.43	1.34	1.26	1.19	1.13	1.07	1.03	0.99	0.95	0.93	0.90	0.88	0.86
40	17.62	8.85	5.92	4.46	3.59	3.01	2.59	2.28	2.04	1.84	1.69	1.56	1.45	1.35	1.27	1.20	1.14	1.09	1.04	1.00	0.98	0.95	0.93	0.90
41	17.72	8.89	5.95	4.49	3.61	3.03	2.61	2.29	2.05	1.86	1.70	1.57	1.46	1.37	1.29	1.22	1.16	1.10	1.06	1.03	1.00	0.97	0.95
42	17.77	8.93	5.99	4.52	3.63	3.04	2.62	2.31	2.07	1.87	1.71	1.58	1.47	1.38	1.30	1.23	1.17	1.12	1.09	1.06	1.03	1.00
43	17.86	8.98	6.02	4.55	3.66	3.06	2.64	2.33	2.08	1.89	1.73	1.60	1.49	1.40	1.32	1.25	1.19	1.15	1.12	1.08	1.05
44	17.95	9.03	6.06	4.57	3.67	3.08	2.66	2.34	2.10	1.90	1.74	1.61	1.50	1.41	1.33	1.27	1.23	1.18	1.14	1.11
45	18.04	9.08	6.08	4.58	3.69	3.09	2.67	2.36	2.11	1.92	1.76	1.63	1.52	1.43	1.36	1.31	1.26	1.21	1.17
46	18.13	9.09	6.09	4.60	3.70	3.11	2.69	2.37	2.13	1.93	1.78	1.65	1.54	1.46	1.40	1.34	1.29	1.24
47	18.07	9.09	6.10	4.61	3.72	3.12	2.70	2.39	2.14	1.95	1.79	1.66	1.57	1.50	1.43	1.38	1.32
48	18.08	9.10	6.12	4.63	3.73	3.14	2.72	2.40	2.16	1.97	1.81	1.70	1.61	1.54	1.47	1.41
49	18.08	9.11	6.13	4.64	3.74	3.15	2.73	2.42	2.18	1.98	1.85	1.75	1.66	1.58	1.51
50	18.08	9.12	6.13	4.65	3.76	3.17	2.75	2.43	2.19	2.02	1.90	1.80	1.70	1.62
51	18.57	9.37	6.30	4.77	3.86	3.25	2.82	2.50	2.25	2.08	1.95	1.84	1.74
52	19.07	9.62	6.47	4.90	3.97	3.34	2.90	2.57	2.31	2.13	1.99	1.87
53	19.64	9.91	6.67	5.05	4.09	3.44	2.99	2.65	2.38	2.19	2.04
54	20.25	10.22	6.88	5.21	4.22	3.55	3.08	2.73	2.45	2.25
55	20.88	10.54	7.10	5.38	4.35	3.67	3.18	2.81	2.53
56	21.56	10.89	7.33	5.56	4.50	3.79	3.28	2.91
57	22.30	11.26	7.59	5.75	4.65	3.92	3.40
58	23.10	11.67	7.86	5.96	4.82	4.06
59	23.98	12.12	8.17	6.19	5.01
60	25.00	12.64	8.52	6.46
61	24.56	12.42	8.37
62	24.12	12.19
63	23.66

4.—(1) At any time during the contribution period the person may, subject to paragraph 2, by giving written notice to the Department elect to shorten it or, if he has already made one or more such elections, to shorten it further.

(2) An election under this paragraph—

(a) has effect only if the Department notifies the person in writing that it has been accepted; and

(b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Department (“the effective date”).

(3) From the effective date Table 1 in paragraph 3 applies with the substitution—

(a) for the person’s age at the date of the principal election, of his age at the date when notice of the election under this paragraph was given;

(b) for the number of years in the contribution period, of the number of years after the effective date in the shortened period; and

(c) for the number of years in the past period, there shall be substituted that number multiplied by

where—

• C is the number of years in the past period;

• D is the number of years in the contribution period up to the effective date; and

• E is the number of years in the contribution period.

5.—(1) At any time during the contribution period the person may by giving written notice to the Department elect to reduce the rate at which the additional contributions are payable.

(2) An election under this paragraph shall specify whether the reduced rate is to be paid—

(a) in respect of the balance of the contribution period, specified in the principal election, after the election under this paragraph has effect in accordance with sub-paragraph (3); or

(b) for a particular period, specified in the election, extending beyond the contribution period during which additional contributions were to be paid in respect of the past period specified in the principal election.

(3) An election under this paragraph—

(a) has effect only if the Department notifies the person in writing that it has been accepted; and

(b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Department.

(4) Calculations relating to any change in the amount of reckonable service to which the person will become entitled, or to any change in the contribution period, resulting from an election under the paragraph shall be made on an actuarial basis.

6.—(1) Where—

(a) the person is in pensionable employment at the end of the contribution period;

(b) the principal election has not ceased to have effect under paragraph 7; and

(c) at any time during the contribution period the person has been in part-time pensionable employment,

he may at any time before he becomes entitled to payment of retirement benefits by giving written notice to the Department elect to make an additional lump sum contribution determined in accordance with sub-paragraph (2) (so that paragraph 2 of Schedule 7 shall apply).

(2) The additional lump sum contribution referred to in this paragraph is such sum as would be payable under Part II in order to count as reckonable service a period equivalent to the difference between the length of reckonable service arising from the contribution period and the length of such service if the person had been in full-time employment throughout the contribution period.

7.—(1) Subject to sub-paragraph (2), if the person—

(a) before the end of the contribution period ceases to be in pensionable employment; and

(b) does not again enter pensionable employment within one month and before becoming entitled to retirement benefits,

the principal election ceases to have effect.

(2) Unless he receives a refund of contributions under regulation C9, he may—

(a) if he became entitled to payment of retirement benefits on ceasing to hold his employment, on or after applying for them and before receiving a retirement lump sum; or

(b) in any other case, within 3 months after the end of his employment,

by giving written notice to the Department make an election under paragraph 8 or 9.

(3) If the payment referred to in paragraph 8, or, as the case may be, paragraph 9 is not made within the period allowed in sub-paragraph (2) the election shall cease to have effect.

8.—(1) An election under this paragraph may be made when the person has been in full-time pensionable employment throughout the contribution period.

(2) An election under this paragraph is an election to complete the payment of additional contributions (so that paragraph 2 of Schedule 7 shall apply) by making a lump sum payment which shall be determined in accordance with sub-paragraph (3), (4) or (6) as the case may be.

(3) Where he had not attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to sub-paragraph (4) and to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

(4) Subject to sub-paragraph (5) where—

(a) when the person ceased to hold his employment he had become incapacitated and had not attained the age of 60; and

(b) he would have attained that age before the end of the contribution period,

the amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable after he attained that age.

(5) Sub-paragraph (4) does not apply in a case where the declaration required by regulation C3(9)(d) was not made in good faith.

(6) Where the person had attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to paragraph 3 of Schedule 3,

E × F,

where—

• E is the amount of the additional contributions for one year at the rate at which they were last payable; and

• F is the multiplier ascertained from, or where the remainder of the contribution period is not an exact number of years, by extrapolation from Table 2.

TABLE 2

Years remaining in contribution period	Multiplier
1	0.989
2	1.956
3	2.902
4	3.827
5	4.732
6	5.617
7	6.482
8	7.328
9	8.156
10	8.965

9.—(1) An election under this paragraph may be made where the person has been in part-time pensionable employment at any time during the contribution period.

(2) An election under this paragraph may be either—

(a) an election to make a payment such that the person will be entitled to count as reckonable service the number of years which he would have been entitled to count if he had been in full-time pensionable employment throughout such of the contribution period as had elapsed before he ceased to be in pensionable employment (so that paragraph 3 of Schedule 7 will apply accordingly);

(b) an election to complete payment of additional contributions as if he had been in full-time pensionable employment from the date on which he ceased to be in pensionable employment to the end of the contribution period (so that paragraph 3 of Schedule 7 will apply accordingly); or

(c) an election to complete payment of additional contributions as if he had been in full-time pensionable employment throughout the contribution period (so that paragraph 2 of Schedule 7 will apply accordingly),

in each case by making a lump sum payment.

(3) Where the election is made under sub-paragraph (2)(a) the amount of the lump sum payment shall be such amount as would be payable under Part II in order to count as reckonable service the difference between the length of reckonable service arising from such of the contribution period as had elapsed before the person ceased to be in pensionable employment and the length of such service if the person had been in full-time pensionable employment throughout that period.

(4) Where an election is made under sub-paragraph (2)(b) the amount of the lump sum payment is one of the following amounts as appropriate—

(a) the amount referred to in paragraph 8(3) on the assumption that the person would have been in full-time pensionable employment for the remainder of the contribution period;

(b) the amount referred to in paragraph 8(4) on the assumption that the person would have been in full-time employment during such part of the contribution period as would have fallen after he attained the age of 60; or

(c) the amount referred to in paragraph 8(6) modified (in a case where the person was employed part-time immediately before he ceased to be in pensionable employment) such that in place of the definition of E there is substituted the following definition—

• “E is the amount of the additional contributions for one year at the rate at which they would have been last payable on the assumption that the person would have been in full-time employment”.

(5) Where an election is made under sub-paragraph (2)(c) the amount of the lump sum payment is the aggregate of the amounts referred to in sub-paragraphs (3) and (4).

(6) An election under this paragraph shall state whether it is an election under head (a), under head (b) or under head (c) of sub-paragraph (2).

10.  Where paragraph 7 has become applicable and the person is entitled to a retirement lump sum which is smaller than the payment he could elect to make under that paragraph, he may instead elect, in the same way and during the same period, to make a payment under this paragraph of a lump sum equal to the retirement lump sum (so that paragraph 7 of Schedule 7 will apply accordingly).

11.  Any retirement lump sum to which the person is entitled may, subject to paragraph 12(2)(d), be set off in whole or part against any payment to be made under paragraph 8, 9 or 10.

12.—(1) This paragraph applies—

(a) where paragraph 7 has become applicable because the person died while in pensionable employment; or

(b) where he dies within 3 months after ceasing to be in pensionable employment without having made an election under paragraph 8 or 9,

and another person (“the pensioner”) is entitled under regulation E26 to a long-term pension in respect of him.

(2) Where this paragraph applies—

(a) the person shall be treated as having ceased to hold the employment when incapacitated;

(b) any election that could have been made under paragraph 8 or 9 may, within 3 months after the death, be made by the pensioner, or in the case of a child by a person acting on his behalf;

(c) if any payment due by virtue of such an election is not made within 3 months after the death the election ceased to have effect; and

(d) a terminal sum may be set off against such a payment only to the extent that the person entitled to it consents.

Part II Method B

13.—(1) Subject to paragraphs 14 to 16, the additional contributions consist of a lump sum of

A × B × C,

where—

• A is the length of the past period (that is to say, the period specified under regulation C3(9)(a) or (12)(b), expressed in years and any fraction of a year;

• B is the annual rate of the person’s contributable salary at the date on which notice of the election was given; and

• C is the percentage ascertained from Table 3.

TABLE 3

Age at date of election	Percentage
under 23	21.08
24	20.71
25	20.38
26	20.08
27	19.71
28	19.38
29	18.93
30	18.52
31	18.14
32	17.79
33	17.47
34	17.44
35	17.41
36	17.38
37	17.45
38	17.52
39	17.66
40	17.81
41	17.96
42	18.11
43	18.27
44	18.48
45	18.69
46	18.91
47	19.12
48	19.34
49	19.64
50	19.94
51	20.24
52	20.54
53	20.85
54	21.22
55	21.61
56	22.01
57	22.45
58	22.92
59	23.45
60	24.03
61	24.73
62	24.29
63	23.85
64	23.39
65	22.93

(2) If the lump sum is not paid within one month after the date on which the election was accepted the election ceases to have effect.

14.—(1) Subject to paragraphs 15 and 16 and paragraph 16(3) of Schedule 9, this paragraph applies where the person’s contributable salary was reduced (whether in consequence of a change of post or otherwise) within—

(a) the year; or

(b) if when notice of the election was given he had attained the age of 57, the period of 3 years,

ending immediately before the date on which notice of the election was given.

(2) Where this paragraph applies, paragraph 13 has effect with the substitution as “B” of the annual rate of the contributable salary that would have been payable at that date if he had continued to be employed in the same post and on the same terms.

15.  Where notice of the election is received on or after the date of receipt of the application for payment of retirement benefits, paragraph 13 has effect with the substitution as “B” of the person’s average salary.

16.  Where notice of the election is received when the person is in part-time employment, the references in paragraphs 13 and 14 to contributable salary shall be construed as references to that which would have been payable if the person had at all material times been in comparable full-time employment.

Regulations C5(1) and (2) and D3(2) and Schedule 7 paragraphs 2, 8, 9 and 10

SCHEDULE 5 Additional contributions for past period under earlier provisions

1.—(1) Subject to sub-paragraphs (2) to (5) and paragraphs 2 to 4, where immediately before 2nd November 1998 contributions remained to be paid under regulation 23 of the 1977 Regulations (Method 1 contributions), they shall continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period of contribution for a current period under regulation C6 or C7 they shall be paid direct to the Department.

(2) Subject to sub-paragraphs (3) to (5), the person paying the contributions may at any time elect to pay them at a higher rate.

(3) The higher rate shall be an integral percentage, not in any case exceeding 9, of his contributable salary.

(4) If he is paying other additional contributions under Part C, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (3) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.

(5) An election under this paragraph—

(a) shall be made by written notice given to the Department; and

(b) has effect from the beginning of the month following the month in which the Department gives written notice of its acceptance of the election.

2.  Where an election has been made under paragraph 1 the period during which the contributions are to be paid is shortened to the same extent as it would have been if they had continued to be payable under regulation 23 of the 1977 Regulations.

3.  If before all the contributions payable under paragraph 1 or 2 have been paid the person ceases to be in full-time pensionable employment or dies in such employment, paragraphs 7, 8 (except sub-paragraph (5)), and 10 to 12 of Schedule 4 (election to pay a lump sum etc) and paragraphs 2(b), 3(b), 4 and 7 of Schedule 7 (reckonable service) apply as if the contributions had been payable under regulation C3, but with the substitution for Table 2 in paragraph 8(6) of Schedule 4 of the following Table:

TABLE

Years remaining in contribution period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

4.—(1) A person may elect, by giving written notice to the Department, to cease to pay contributions payable by Method 1 but, in the case of such election being made, any additional contributions paid up to that time shall not be refunded.

(2) An election under this paragraph has effect only if the Department notifies the person in writing that it has been accepted.

5.—(1) Subject to sub-paragraph (2) and paragraph 6, where immediately before 2nd November 1998 contributions remained to be paid under regulation 25 of the 1977 Regulations (contributions payable by “Method 3”), they shall continue to be paid until the end of the period for which they were then payable (“the contribution period”).

(2) The contributions shall be paid only while the person—

(a) is in full-time pensionable employment; or

(b) is paying additional contributions for a current period under regulation C6 or C7.

6.—(1) If before the end of the contribution period the contributions payable under paragraph 5 cease to be payable otherwise than by reason of the person's—

(a) dying; or

(b) becoming incapacitated before attaining the age of 60,

he may by giving written notice to the Department within 3 months after the cessation elect to complete payment of the additional contributions by making a lump sum payment under this paragraph.

(2) Subject to paragraph 3 of Schedule 3, the amount of the payment is the total of the contributions that would have been payable for the remainder of the contribution period.

(3) A lump sum payable under this paragraph may, if he agrees, be set off against any retirement lump sum to which the person is entitled.

7.  Where immediately before 2nd November 1998 contributions remained to be paid by virtue of regulation 26 of the 1977 Regulations (certain contributions first paid before 1973) they shall continue to be paid as if the 1977 Regulations had not been revoked.

Regulations C7(6), C8(1) and (2), C11 (1) and (7), E26 (3), E27 (1) and (2) and E28 (2) and (4) and Schedule 1

SCHEDULE 6 Family Benefits

Part I Contributions: Men and Unmarried Women

1.—(1) In this Part—

“the Fund” means the Teachers' Family Benefits Fund established by regulation 15 of the 1967 Regulations and continued by regulation 15 of the 1972 Family Benefits Rules;

“member” means a man who—

(a)

has been in pensionable employment at any time after 31st March 1972; and

(b)

immediately before 1st April 1972 had service counting for benefit within the meaning of regulation 41 of the 1972 Family Benefits Rules; and

(c)

has not received a repayment of contributions paid by him under the 1967 Regulations or the 1972 Family Benefits Rules; and

“non-member” means a man, other than a member, who—

(a)

has been in pensionable employment at any time after 31st March 1972; and

(b)

is entitled to count a period that ended before 1st April 1972 as reckonable service.

(2) A member’s normal contributions are the contributions paid by him under regulation 27 of the 1967 Regulations or regulation 27 of the 1972 Family Benefits Rules, and his normal service is the period in respect of which he paid them.

(3) A member’s additional contributions are any contributions paid by him under regulation 25 of the 1967 Regulations or under regulation 28 or 29 of the 1972 Family Benefits Rules, and the additional period is the period in respect of which he elected to pay them.

(4) A member’s deemed normal service is two thirds of any service before 1st April 1972 in respect of which the full amount of normal contributions was held in the Fund immediately before that date.

(5) A member’s deemed additional service is—

where—

• A is the factor ascertained from Table 1;

• B is the amount of the additional contributions held in the Fund immediately before 1st April 1972; and

• C is the annual rate of his salary at that time.

TABLE 1

Age at last birthday before 1st April 1972	Factor
18	23.8
19	26.5
20	29.1
21	31.6
22	34.0
23	36.2
24	38.3
25	40.3
26	42.2
27	44.0
28	45.7
29	47.3
30	48.8
31	50.2
32	51.5
33	52.7
34	53.8
35	54.7
36	55.3
37	55.6
38	55.8
39	55.9
40	55.9
41	55.8
42	55.6
43	55.3
44	55.1
45	54.9
46	54.8
47	54.7
48	54.6
49	54.5
50	54.5
51	54.4
52	54.4
53	54.3
54	54.3
55	54.2
56	54.2
57	54.1
58	54.1
59	54.0
60 and over	54.0

(6) A member’s credited service is 162 per cent of the total of his deemed normal service and any deemed additional service.

(7) References in this Part to “Method I”, “Method II” and “Method III” are references to the Methods so designated in the 1967 Regulations and the 1972 Family Benefits Rules.

2.  Paragraphs 3 and 4 have effect subject to paragraph 5.

3.—(1) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method I or Method II may elect to pay family benefit contributions in respect of all or part of a period not exceeding in length the difference between his credited service and the total of the additional period and his normal service.

(2) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method III may by an election under this paragraph—

(a) revoke the earlier election; or

(b) revoke the earlier election and elect to pay family benefit contributions in respect of the additional period, or part of it; or

(c) vary the earlier election so as to relate to part only of the additional period and elect to pay family benefit contributions in respect of the remaining part.

(3) The period in respect of which a member elects to pay family benefit contributions as mentioned in sub-paragraph (1) or (2) shall not exceed—

where—

• A is the length of reckonable service attributable to any period that ended before 1st April 1972;

• B is the total length of his normal service and the additional period; and

• C is the length of his credited service.

(4) A member may elect to pay family benefit contributions in respect of all or part of any period in respect of which he could have elected, but did not elect, to pay additional contributions.

4.  A non-member or an unmarried woman may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that ended before 1st April 1972.

5.—(1) A man who has become entitled to payment of retirement benefits may not make an election under paragraph 3 or 4.

(2) An election under paragraph 3 or 4 shall—

(a) be made by written notice given to the Department within the period specified in sub-paragraphs (3) to (5);

(b) specify the period in respect of which it is made;

(c) specify the rate at which family benefit contributions are to be paid, which shall comply with paragraph 14(2) and (3);

(d) has effect from the date on which the notice is received by the Department; and

(e) except as provided in paragraph 14(4), is irrevocable.

(3) Subject to sub-paragraph (4), a man may make an election under paragraph 3 or 4 only within 6 months after—

(a) his marriage while in pensionable employment; or

(b) his returning to pensionable employment after becoming married while not in such employment; or

(c) where sub-paragraph (4) had become applicable, his returning to pensionable employment after ceasing to be in such employment within 6 months after the previous return; or

(d) his nomination of a beneficiary under regulation E23,

whichever occurs first.

(4) In the case of—

(a) a member who was not continuously in pensionable employment for 6 months or more after 30th April 1974 and before 1st October 1977; or

(b) a non-member who was not continuously in pensionable employment for 6 months or more after 6th December 1973 and before 1st October 1977,

an election under paragraph 3 or 4 may only be made within 6 months after returning to pensionable employment.

(5) A woman may only make an election under paragraph 4 within 6 months after nominating a beneficiary under regulation E23.

6.—(1) Where a person has made an election under paragraph 3(2) or (4) or paragraph 4 the period during which, subject to paragraph 14(7) to (10), the family benefit contributions are to be paid (“the payment period”) shall be ascertained from, or where the period in respect of which the election was made is not an exact number of years, by extrapolation from, Table 2.

TABLE 2

Age on date from which contributions are payable	Period in years for which contributions are to be paid in respect of each year of election period
Rate of contributions	1%	2%	3%	4%	5%	6%	7%	8%	9%
27 and under	2.90	1.45	0.97	0.73	0.58	0.48	0.41	0.36	0.32
28-37	2.95	1.48	0.98	0.74	0.59	0.49	0.42	0.37	0.33
38-42	3.00	1.50	1.00	0.75	0.60	0.50	0.43	0.375	0.335
43-47	3.05	1.52	1.02	0.76	0.61	0.51	0.435	0.38	0.34
48 and over	3.10	1.55	1.03	0.77	0.62	0.52	0.44	0.39	0.345

(2) Where a man has made an election under paragraph 3(1) the payment period is, subject to paragraph 14(7) to (10), five-sixths of the period ascertained in accordance with sub-paragraph (1).

7.—(1) This paragraph applies where a member who elected to pay additional contributions by Method III has not revoked that election, and he—

(a) dies in pensionable employment leaving a widow or having nominated a beneficiary under regulation E23; or

(b) becomes qualified for retirement benefits while married or after nominating a beneficiary.

(2) Where this paragraph applies there shall be deducted from the appropriate terminal sum an amount of—

where—

• A is the member’s average salary;

• B is the factor ascertained from Table 3; and

• C is the period calculated in accordance with sub-paragraph (3).

TABLE 3

Age	Factor
39 or under	3.5
40 to 49	3.4
50	3.3
51	3.3
52	3.3
53	3.2
54	3.2
55	3.2
56	3.1
57	3.1
58	3.1
59	3.0
60	3.0
61	3.0
62	3.0
63 and over	2.9

(3) The period is

where—

• D is the additional period in respect of which he elected to pay contributions by Method III, together with any additional period for which he elected to pay contributions by Method I or II;

• E is his normal service;

• F is his credited service;

• G is any period or periods for which he has elected to pay family benefit contributions under paragraph 3; and

• H is any additional period in respect of which he elected to pay contributions by Method I or II, less his credited service in respect of deemed additional service attributable to contributions so paid, and less any period for which he has elected under paragraph 3(1) to pay family benefit contributions.

8.—(1) Subject to sub-paragraphs (2) and (3), a member or non-member who—

(a) is not in pensionable employment and has become entitled to payment of retirement benefits; and

(b) would otherwise have been able to make an election under paragraph 3 or 4,

may make a corresponding election under this paragraph.

(2) An election under this paragraph—

(a) shall be made by written notice given to the Department within 6 months after the date on which the man became entitled to payment of retirement benefits;

(b) shall specify the period in respect of which it is made; and

(c) is irrevocable.

(3) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum of—

where—

• A is the annual rate at which his contributable salary was last payable;

• B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made; and

• C is the factor ascertained from Table 4,

but where the election made corresponds to one that could have been made under paragraph 3(1), B is reduced by one-sixth.

TABLE 4

Age on date of election	Factor
27 and under	2.90
28-37	2.95
38-42	3.00
43-47	3.05
48 and over	3.10

9.—(1) This paragraph applies where—

(a) a member or non-member dies before becoming entitled to payment of retirement benefits; and

(b) he has not made an election under paragraph 3 or 4, but could still have done so if he had not died; and

(c) he leaves a widow.

(2) Where this paragraph applies the widow may, subject to sub-paragraph (3), elect to pay family benefit contributions in respect of a period comprising all or part of so much of the deceased’s reckonable service as would otherwise not count in the calculation of family benefits.

(3) An election under this paragraph—

(a) shall be made by written notice given to the Department within 3 months after the death;

(b) shall specify the period in respect of which it is made;

(c) shall result in a total of not less than 2 years' reckonable service counting in the calculation of family benefits; and

(d) ceases to have effect if the family benefit contributions are not paid within 3 months after its date.

(4) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum which is the actuarial equivalent of the contributions that would have been payable by the deceased if—

(a) he had made an election under paragraph 3, or as the case may be paragraph 4, in respect of the same period; and

(b) notice of that election had been given on the day before his death and had specified as the rate at which family benefit contributions were to be paid the maximum allowed by paragraph 14(2) and (3).

Part II Contributions: Married Women

10.—(1) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions specified in sub-paragraph (4) are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period—

(a) that ended before 1st April 1972; or

(b) for which contributions have been paid under regulation C3, C5, C6, or C7

or attributable to the receipt before 6th April 1988 of a transfer value.

(2) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions specified in sub-paragraph (4) are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service not falling within sub-paragraph (1) which is attributable to a period that—

(a) began after 31st March 1972 and ended before 6th April 1988; and

(b) would otherwise not count in calculating any pension becoming payable to her widower.

(3) Where an election is made in respect of a part only of any service, the part shall consist of one or more whole years.

(4) The election conditions are that she is married, and either—

(a) is in pensionable employment; or

(b) ceased after 5th April 1988 and before 1st September 1989 to be in such employment and immediately became entitled to payment of retirement benefits.

11.—(1) An election under paragraph 10(1) or (2)—

(a) shall be made by written notice given to the Department within the period specified in sub-paragraphs (3) to (5);

(b) shall specify the period in respect of which it is made;

(c) shall state whether the contributions are to be paid by Method A (periodical payments) or by Method B (lump sum);

(d) if the contributions are to be paid by Method A, shall specify the rate at which they are to be paid, which shall comply with paragraph 14(2) and (3);

(e) has effect from the date on which the notice is received by the Department; and

(f) except as provided in paragraph 14(4), is irrevocable.

(2) Where a woman’s pensionable employment is part-time, the reference in sub-paragraph (1)(d) to the rate at which contributions are to be paid is a reference to the rate as a percentage of the woman’s full-time equivalent salary.

(3) The period within which an election may be made is one of 6 months beginning on the relevant date mentioned in sub-paragraph (4) or (5).

(4) Where paragraph 10(4)(b) applies, the relevant date is 1st March 1989; in any other case, subject to sub-paragraph (5), the relevant date is the first date after 28th February 1989 on which the election conditions were or are satisfied.

(5) If during the period of 6 months beginning on that first date the election conditions ceased or cease to be satisfied, the relevant date becomes the first date on which they were or are again satisfied.

(6) A woman who could make an election under paragraph 10(2) may only make one under paragraph 10(1) if, and at the same time as, she elects under paragraph 10(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.

(7) Where elections are made both under paragraph 10(1) and under paragraph 10(2) they shall specify the same method of payment.

(8) Payment shall not in any case be made by Method A if—

(a) the payment period would be less than one year; or

(b) the woman is not in pensionable employment.

12.—(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period shall be ascertained from, or where the period in respect of which the election was made is not an exact number of years, by extrapolation from, Table 5.

TABLE 5

Rate of contributions	Period in years for which contributions are to be paid in respect of each year of period specified in election
	Election under paragraph 10(1)	Election under paragraph 10(2)
1%	1.45	0.42
2%	0.69	0.20
3%	0.46	0.14
4%	0.33	0.10
5%	0.27	0.08
6%	0.22	0.07
7%	0.18	0.06
8%	0.16	0.05
9%	0.14	0.04

(2) If the period ascertained in accordance with sub-paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B the lump sum payable, which shall be paid within 3 months after its amount is notified by the Department, is—

(a) for each year of service in respect of which an election was made under paragraph 10(1), 1.25 per cent; and

(b) for each year of service in respect of which an election was made under paragraph 10(2), 0.4 per cent,

of the appropriate amount, and pro rata for any period of less than a year.

(4) In sub-paragraph (3) the appropriate amount is—

(a) where the woman was in pensionable employment when the election took effect, the annual rate of her contributable salary at that time; and

(b) in any other case, her average salary.

13.—(1) The widower of a woman who—

(a) died during the period beginning with and including 6th April 1988 and ending with 31st August 1989 without having made an election under paragraph 10; and

(b) either was in pensionable employment when she died or had ceased during that period to be in such employment,

may make a corresponding election under this paragraph.

(2) A married woman who—

(a) ceased to be in pensionable employment during the period mentioned in sub-paragraph (1); and

(b) on ceasing to be in such employment did not immediately become entitled to payment of retirement benefits,

may make a corresponding election under this paragraph if the conditions in sub-paragraph (3) are satisfied.

(3) The conditions referred to in sub-paragraph (2) are that—

(a) she did not again enter pensionable employment; and

(b) she has become entitled to payment of retirement benefits.

(4) Where a woman to whom sub-paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of retirement benefits, her widower may make a corresponding election under this paragraph.

(5) An election under this paragraph shall—

(a) be made by written notice given to the Department within the appropriate period;

(b) specify the period in respect of which it is made; and

(c) be treated as an election to make payment by Method B.

(6) The appropriate period referred to in sub-paragraph (5)(a) is—

(a) where sub-paragraph (1) applies, the period beginning with and including 1st March 1989 and ending with 31st August 1989;

(b) where sub-paragraphs (2) and (3) apply, 6 months from the date on which she becomes entitled to payment of retirement benefits; and

(c) where sub-paragraph (4) applies, 3 months from the date of her death.

Part III Contributions: Common Provisions

14.—(1) This paragraph applies where—

(a) an election is made under paragraph 3 or 4; or

(b) an election is made under paragraph 10 to pay family benefit contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub-paragraph (4), shall be an integral percentage, not in any case exceeding 9, of the person’s contributable salary.

(3) In the case of a person who is paying additional contributions under regulation C3 or C5, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub-paragraph (4) shall be made by written notice given to the Department, and has effect from the first day of the month following that in which the notice is received by it.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Department.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions under regulation C6 or C7—

(a) the interval is not part of the payment period; but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the person becomes employed in part-time pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub-paragraph (4) (“the further election”) a new payment period begins on the effective date of the further election; the length of the new payment period is—

A - BC × ,

where—

• A is what the length of the payment period would have been if the increased rate had been specified in the original election;

• B is the rate specified in the original election;

• C is the increased rate; and

• D is the period from the start of the payment period to the effective date of the further election.

(10) The contributions—

(a) are payable from the start of the payment period;

(b) continue to be payable while the person is in pensionable employment or paying additional contributions under regulation C6 or C7; and

(c) cease to be payable if he dies or becomes entitled to retirement benefits before the end of the payment period.

15.—(1) The paragraph—

(a) applies where family benefit contributions to which paragraph 14 applies cease to be payable before the end of the payment period; and

(b) has effect subject to paragraph 16.

(2) Where the person paying the contributions dies before attaining the age of 60, or becomes entitled to payment of retirement benefits by virtue of regulation E4(4) (incapacity)—

(a) contributions shall be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) if part of the payment period falls after his 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part shall be deducted from the appropriate terminal sum.

(3) Where the person dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60—

(a) contributions shall be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) there shall be deducted from the appropriate terminal sum an amount of—

where—

• A is the annual rate at which his contributable salary was last payable;

• B is the rate at which the contributions were last payable; and

• C is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years, by extrapolation from, Table 6.

TABLE 6

Years in remainder of payment period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

(4) Where the person becomes entitled to payment of retirement benefits by virtue of regulation E4(7) (redundancy, etc)—

(a) he may, by written notice given to the Department within 3 months after the end of his pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period;

(b) if he does so elect, on payment of the lump sum contributions shall be treated as having been paid in respect of the whole of the period in respect of which the original election was made; and

(c) if he does not so elect, contributions shall be treated as having been paid in respect of—

where—

• D is the period in respect of which the original election was made;

• E is the period during which contributions were paid; and

• F is the payment period.

16.  Where—

(a) a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4); and

(b) there is then a retrospective increase in the person’s contributable salary; and

(c) the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,

the person, or as the case may be his widow or widower or a beneficiary nominated under regulation E23, may notify the Department in writing that the amount of the deduction made or lump sum payable is not to be increased.

Regulation D3(2), Schedule 4 paragraphs 6, 8, 9 and 10 and Schedule 5 paragraph 3

SCHEDULE 7 Reckonable service arising from payment of additional contributions in respect of past periods

1.—(1) In this Schedule—

“full-time contributor” means a person who has paid or is paying additional contributions for a past period under Part I of Schedule 4 and has not been in part-time pensionable employment during any part of the contribution period;

“part-time contributor” means a person who has paid or is paying additional contributions for a past period under Part I of Schedule 4 and has been in part-time pensionable employment at some time during the contribution period;

“the contribution period” means the period specified under regulation C3(9)(c);

“the past period” means the period specified under regulation C3(9)(a);

“the principal election” means the election under regulation C3(2);

(2) Any reference in this Schedule, in relation to a part-time contributor to a period which a person is entitled to count as reckonable service arising from the contribution period or any part of it is a reference to a period calculated by applying the formula in regulation D1(2) to the contribution period or part of it.

2.  Where a person—

(a) is a full-time contributor who has completed payment of additional contributions;

(b) is a full-time contributor who ceased to be in pensionable employment before the end of the contribution period and has made a payment under paragraph 8(3) or (4) of Schedule 4; or

(c) is a part-time contributor who was in pensionable employment at the end of the contribution period, whose principal election has not ceased to have effect under paragraph 7 of Schedule 4 and who has made a payment under paragraph 6(1) of Schedule 4; or

(d) is a part-time contributor who ceased to be in pensionable employment before the end of the contribution period and has made a payment under paragraph 9(5) of Schedule 4; or

(e) has completed payment of additional contributions in accordance with Schedule 5,

he shall be entitled to count the past period as reckonable service.

3.—(1) This paragraph applies when a person—

(a) is a part-time contributor who was in pensionable employment at the end of the contribution period, whose principal election has not ceased to have effect under paragraph 7 of Schedule 4 and who has not made a payment under paragraph 6 of Schedule 4;

(b) is a full-time or part-time contributor who ceases to be in pensionable employment before the end of the contribution period, does not again enter such employment within one month and before becoming entitled to payment of retirement benefits and does not make any payment under paragraph 8, 9 10 or 12 of Schedule 4; or

(c) is a part-time contributor who ceases to be in pensionable employment before the end of the contribution period and makes a payment under paragraph 9(3) or (4) of Schedule 4,

and where neither paragraphs 4 nor 5 apply.

(2) The person is entitled to count as reckonable service

where—

• A is the past period;

• B is the contribution period; and

• C is determined in accordance with sub-paragraph (3).

(3) The value of C is as follows:—

(a) where the person falls within sub-paragraph (1)(a), C is the period which the person is entitled to count as reckonable service which arises from the contribution period;

(b) where the person falls within sub-paragraph (1)(b) and is a full-time contributor, C is so much of the contribution period as has elapsed when the pensionable employment ended;

(c) where the person falls within sub-paragraph (1)(b) and is a part-time contributor, C is the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as has elapsed when the pensionable employment ended;

(d) where the person falls within sub-paragraph (1)(c) and makes a payment under paragraph 9(3) of Schedule 4, C is so much of the contribution period as has elapsed when the pensionable employment ended;

(e) where the person falls within sub-paragraph (1)(c) and makes a payment under paragraph 9(4) of Schedule 4, C is the aggregate of—

(i) the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as has elapsed when the pensionable employment ended; and

(ii) the period from the date when the pensionable employment ended to the end of the contribution period.

4.—(1) This paragraph applies to a full-time or part-time contributor, who falls within paragraph 3(1)(b), and who, when his pensionable employment ended, was incapacitated and had not attained the age of 60.

(2) In this paragraph A and B have the same meanings as in paragraph 3.

(3) If the person was a full-time contributor, he is entitled to count as reckonable service—

(a) where the contribution period would not have expired before he attained the age of 60—

where

• D is the period from the start of B to his 60th birthday; or

(b) in any other case, A.

(4) If the person was a part-time contributor, he is entitled to count as reckonable service—

(a) where the contribution period would not have expired before he attained the age of 60—

where—

• D is the aggregate of—

  (i)

  the period which he is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed when the pensionable employment ended; and

  (ii)

  the period from the date when the pensionable employment ended to his 60th birthday; or

(b) in any other case

where—

• E is the period which he is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed when the pensionable employment ended;

• F is so much of the contribution period as elapsed when the pensionable employment ended.

5.  If a person had elected under paragraph 4 of Schedule 4 to shorten the contribution period—

(a) he is in any case entitled to count as reckonable service

where

• G is the original contribution period and H is so much of it as had elapsed by the effective date of the election; and

(b) paragraphs 3 and 4 have effect with the substitution—

(i) as A, of

(ii) as B, of the shortened contribution period;

(iii) as D, of the period from the effective date of the election to his 60th birthday; and

(c) the definition of C in paragraph 3(3) shall have effect with the substitution for the words “the contribution period” of the words “the shortened contribution period”.

6.—(1) This paragraph applies where a full-time or part-time contributor revokes his election made under regulation C3 in accordance with paragraph (10) of that regulation.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

where—

• A is the past period;

• B is the contribution period; and

• C is—

  (a)

  where the person is a full-time contributor, so much of B as had elapsed by the first day of the month following the date on which the revocation of that election has effect in accordance with regulation C3(13); and

  (b)

  where the person is a part-time contributor, the period which the person is entitled to count as reckonable service which arises from so much of the contribution period as had elapsed by the date referred to in head (a).

7.—(1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraphs 10 to 12 of Schedule 4.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

(a) the period he would have been entitled to count under paragraph 3 if the lump sum had not been paid; and

(b) a period of years—

where—

• A is the retirement lump sum;

• B is the lump sum that would have been payable under paragraph 8 or 9(5) of Schedule 4;

• C is so much of the past period as he is not entitled to count under head (a); and

• D is his average salary.

8.—(1) This paragraph applies where a person paying additional contributions for a past period in accordance with Method 1, as described in paragraph 1 of Schedule 5, elects to cease to pay such contributions in accordance with paragraph 4 of that Schedule.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

where—

• A is the past period;

• B is the contribution period; and

• C is so much of B as had elapsed by the date on which the election has effect in accordance with paragraph 4(2) of Schedule 5.

9.—(1) This paragraph applies where a person is continuing to pay contributions in accordance with Method 3 as described in paragraph 5 of Schedule 5 and—

(a) before the end of the contribution period they cease to be payable; and

(b) he does not make a lump sum payment under paragraph 6 of Schedule 5. (1) Subject to sub-paragraph (3), the person is entitled to count as reckonable service where—

where—

• A is the period in respect of which the contributions were being paid;

• B is the number of instalments he has paid; and

• C is the number of instalments he would have paid if the contributions had not ceased to be payable.

(3) Where the contributions cease to be payable by reason of his—

(a) dying; or

(b) becoming incapacitated before attaining the age of 60,

he is entitled to count as reckonable service the whole of the period in respect of which the contributions were being paid.

10.—(1) This paragraph applies where a person is, in accordance with paragraph 7 of Schedule 5, continuing to pay contributions which he began to pay before 1973—

(a) before attaining the age of 60 ceases to be in pensionable employment; and

(b) does not then become entitled to payment of retirement benefits under regulation E4(4) or to a short service incapacity grant under regulation E17.

(2) The person is entitled to count as reckonable service

where—

• A is the period in respect of which contributions are being paid;

• B is the period during which they were paid; and

• C is the period from the start of B to his 60th birthday.

Regulations E3 (2) and (5) and E8(1)

SCHEDULE 8 Periods making up qualifying period

1.  A period of pensionable employment.

2.  A period counting as reckonable service by virtue of regulation D3 (which applies where additional contributions have been paid for a past period) or regulation D4 (which applies where additional contributions have been paid for a current period).

3.  A period of service or employment in respect of which a transfer value has been accepted by the Department.

4.  A period of employment in comparable service.

Regulations E10, G3 and H1(1), Schedule 4 paragraph 14 and Schedule 10 paragraph 1

SCHEDULE 9 Modified application in certain cases

Part I National Insurance Modification of pensions

1.  In this Part—

“the Act” means the National Insurance Act (Northern Ireland) 1966(21);

“interchange rules” means interchange rules made by the Department under previous provisions;

“non-participating employment” has the meaning assigned to it by section 55(1) of the Act;

“part-time teacher” means a person who has elected under regulation B1(4) that his part-time employment is to be pensionable employment;

“retired teacher” means a person who has ceased to be in pensionable employment and has attained state pensionable age.

2.—(1) A retirement pension payable in the case of a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules was subject to the modifications of the Acts of 1950 to 1967 made by those Regulations and applicable to new entrants within the meaning of those Regulations; or

(b) not being an existing teacher within the meaning of the Modification Regulations or a teacher in whose case by virtue of interchange rules those Regulations applied as they applied in the case of such an existing teacher, entered pensionable employment on or after the 1st April 1980,

shall be reduced by an amount calculated by multiplying £1·70 by his reckonable service on or after 1st July 1948 but before 1st April 1980; expressed in years and any fraction of a year.

(2) 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) is deemed for the purposes of sub-paragraph (1) to be such service as is there mentioned.

(3) Where the retired teacher before 1st April 1980 elected for the purposes of regulation 21 of the 1977 Regulations to purchase added years, those added years are deemed for the purposes of sub-paragraph (1) to be such reckonable service as is there mentioned.

(4) Sub-paragraph (1) applies not only in the case of such a retired teacher as is there mentioned but also in the case of a retired teacher to whom paragraph 2(1) of Schedule 8 to the 1977 Regulations as originally made, did not apply if the Department is satisfied that the contributions paid by him before 1st April 1980 were modified on the assumption that the said paragraph 2(1) did apply in his case.

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.

4.  For the purposes of paragraphs 2 and 3 the reckonable service of a retired teacher is his effective reckonable service.

5.  If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 which was not non-participating employment the pension is, except as provided in paragraphs 7 and 8, reduced, for each year of such period, and proportionately for part of a year by the appropriate amount specified in the following Table 2:—

TABLE 2

Annual rate of salary during period	Reduction in retirement pension for each whole year of period
	From 3rd April 1961 to 5th January 1964		From 6th January 1964 to 5th April 1975
	Men	Women	Men	Women
	£	£	£	£
Not exceeding £468	nil	nil	nil	nil
Over £468 but not exceeding £520	0·19	0·16	0·19	0·16
Over £520 but not exceeding £572	0·58	0·48	0·58	0·48
Over £572 but not exceeding £624	0·96	0·80	0·96	0·80
Over £624 but not exceeding £676	1·35	1·12	1·35	1·12
Over £676 but not exceeding £728	1·73	1.44	1·73	1·44
Over £728 but not exceeding £780	2·12	1·76	2·12	1·76
Over £780 but not exceeding £832	2·31	1·92	2·51	2·09
Over £832 but not exceeding £884	2·31	1·92	2·90	2·42
Over £884 but not exceeding £936	2·31	1·92	3·29	2·74
Over £936	2·31	1·92	3·48	2·90

6.  If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 in respect of which a payment in lieu of contributions has been made the retirement pension shall, except as provided in paragraphs 7 and 8, be reduced—

(a) by £2·31 in the case of a man and by £1·92 in the case of a woman for each year, and proportionately for part of a year, of any period from and including 3rd April 1961 to 5th January 1964; and

(b) by £3·48 in the case of a man and by £2·90 in the case of a woman for each year, and proportionately for part of a year, of any period from and including 6th January 1964 to 5th April 1975.

7.  Where—

(a) a period of employment of a retired teacher which was not non-participating employment or in respect of which a payment in lieu of contributions had been made is treated as reckonable service by virtue of interchange provisions; and

(b) the Department is informed of the amount by which his pension under the pension scheme applicable to him before interchange provisions applied to him would have been reduced in respect of that period by reason of graduated retirement benefit payable under the Act or of the method of calculating such reduction,

the retirement pension in respect of that period shall be reduced by that amount or by an amount calculated in accordance with that method, as the case may be, and no reduction shall be made under paragraph 5 or 6 in respect of that period.

8.  No reduction in the amount of a retirement pension shall be made under paragraph 5 or 6 in respect of any period which is reckonable service by virtue of regulation D3 or D4.

9.  A retirement pension payable to a part-time teacher, so far as it is attributable to any part-time service which was non-participating employment within the meaning of the Act (exclusive of any period of such employment in respect of which a payment in lieu of contributions has been made), shall not be less than the amount required to constitute the benefits in respect of that service equivalent pension benefits.

10.—(1) An annual pension in respect of any such service as is mentioned in paragraph 9 shall be paid to a part-time teacher to whom no retirement pension is payable under regulation E4 if he is in pensionable employment on attaining state pensionable age.

(2) A pension under this paragraph is of the amount required to constitute the benefits in respect of the service equivalent pension benefits and is payable from the day following that on which he ceases to be in pensionable employment or in employment which would, if he had not attained the age of compulsory retirement, be pensionable employment.

(3) Regulation E33(2) (application for payment) applies in relation to a pension payable under this paragraph.

11.  A part-time teacher to whom paragraph 10 applies is entitled to be paid a sum equal to the balance of his contributions computed as at the date of repayment in accordance with regulation C10 reduced by half the actuarial value of the pension payable to him under paragraph 10.

12.—(1) Any person who was employed in non-participating employment and attains state pensionable age shall be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service—

	Man	Woman
during the period from and including 3rd April 1961 to 5th January 1964	£2·31	£1·92
during the period from and including 6th January 1964 to 5th April 1975	£3·48	£2·90

• but excluding any period of such employment in respect of which—

  (a)

  a payment in lieu of contributions has been made; or

  (b)

  any retirement benefits are payable under regulation E4.

(2) If on attaining state pensionable age a person is still in pensionable employment payment shall be deferred until he ceases to be in pensionable employment, or in employment which would be pensionable employment if he had not attained the age of compulsory retirement.

(3) Regulation E33(2) (application for payment) applies in relation to a sum payable under this paragraph.

Part II Employment at Reduced Salary

13.  Subject to paragraphs 14 to 19, these Regulations apply as if the person had been one person in relation to pensionable employment (“the earlier employment”) up to the end of his employment at the previous rate and a separate person in relation to pensionable employment (“new employment”) from the start of his employment at the reduced rate, and accordingly apply separately in relation to each of those employments.

14.  For the purposes of regulation E3 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.

15.—(1) For the purposes of regulation E32(2) (limits on reckonable service for calculating benefits), periods counting as reckonable service in relation to one of the employments count also in relation to the other.

(2) Any period excluded by regulation E32(2) is excluded in relation to new employment only.

16.—(1) A period for which the person has, before the first day of new employment, elected to pay additional contributions under regulation C3 does not count as reckonable service in relation to new employment but does, subject to sub-paragraph (2), count in relation to the earlier employment.

(2) An election to pay such contributions by Method A which was made less than 12 months before the first day of new employment ceases to have effect on that day, and any contributions paid in pursuance of it shall be refunded.

(3) If an election to pay such contributions is made on or after the first day of new employment—

(a) the period to which it relates counts as reckonable service in relation to new employment but does not count in relation to the earlier employment; and

(b) if the contributions are to be paid by Method B paragraph 14 of Schedule 4 (calculation of lump sum where salary reduced) does not apply.

17.—(1) This paragraph applies if the person becomes entitled to payment of retirement benefits by virtue of regulation E4(4) or (5) (incapacity).

(2) For the purposes of regulation E8 (enhancement) the appropriate period shall be calculated by reference to the aggregate of the period counting as reckonable service in relation to the earlier employment and the period so counting in relation to new employment, and—

(a) if he becomes entitled to payment of the benefits within 3 years after the start of new employment, the period counting as reckonable service in relation to the earlier employment; or

(b) in any other case, the period so counting in relation to new employment,

is increased by the appropriate period so calculated.

18.—(1) For the purpose of calculating any death grant under regulation E20 or supplementary death grant under regulation E21 that may become payable in respect of the person—

(a) the average salary mentioned in regulations E20(2) and E21(2)—

(i) if the grant becomes payable within 3 years after the start of new employment, is his average salary in respect of the earlier employment; and

(ii) in any other case, is his average salary in respect of new employment;

(b) the retirement lump sum mentioned in regulation E20(2) is the aggregate of the lump sums that would have become payable as there mentioned in respect of each of the employments, increased in accordance with paragraph 17; and

(c) the retirement pension mentioned in E21(3) is the aggregate of the retirement pensions paid in respect of each of the employments.

(2) Only one of either kind of grant shall be paid.

19.  Regulation E26(7) does not have effect so as to preclude the payment of a children’s pension in respect of each of the employments.

Regulation E11(5)

SCHEDULE 10 Allocation of part of retirement pension

Part I Contents of Declaration

1.—(1) A declaration shall specify—

(a) the part of the retirement pension allocated; and

(b) which alternative benefit it is to provide.

(2) The part allocated, which shall be expressed as a whole number of pounds, shall not exceed the lower of—

(a) one-third of the annual rate of the retirement pension, disregarding any National Insurance modification under Part I of Schedule 9; and

(b) the amount that would result in the reduction of that rate to less than the rate of, as the case may be, the annuity mentioned in regulation E11(2)(a) or the subsequent annuity mentioned in regulation E11(2)(b),

and shall not be such as to affect any equivalent pension benefits.

(3) The part allocated shall not be such as to cause the retirement pension payable to be less than the guaranteed minimum in relation to employment before 6th April 1997.

Part II Procedure

2.—(1) A person who, with a view to making an allocation, gives the Department at least 4 months' notice of his intended retirement is referred to in this Schedule as a “retiring employee”.

(2) For the purposes of this Schedule a person’s relevant birthday is—

(a) where retirement benefits become payable by virtue of regulation E4(3) (female early age retirement), her 55th; and

(b) where retirement benefits become payable by virtue of regulation E4(7) (premature retirement), his 50th;

(c) in any other case, his 60th.

3.—(1) Before delivering a declaration a person shall have given the Department written notice of his intention to make an allocation.

(2) The notice specified in sub-paragraph (1) shall be given—

(a) in the case of a retiring employee, no later than his application for payment of retirement benefits; and

(b) in any other case, no earlier than 4 months before the later of—

(i) the date on which the person becomes qualified for retirement benefits; and

(ii) his relevant birthday.

4.—(1) Before delivering a declaration a person shall also, at his own expense—

(a) have satisfied the Department as to his health; and

(b) have provided the Department with such information about the person for whose benefit the allocation is to be made, and verified it in such manner, as the Department may reasonably require.

(2) In order to satisfy the Department as to his health the person shall have been examined by a medical practitioner nominated by the Department; he may if he wishes be examined by a second such practitioner if the Department is not satisfied as a result of the first examination.

5.—(1) On receiving a notice under paragraph 3 the Department shall notify the person in writing of—

(a) the amount or estimated amount of his retirement pension;

(b) the name and address of any medical practitioner nominated under paragraph 4(2); and

(c) the time within which any declaration is to be delivered.

(2) A declaration shall be delivered—

(a) if the person is resident outside the United Kingdom, within 4 months; and

(b) in any other case, within 3 months,

after receipt of the Department’s notification under sub-paragraph (1).

(3) If the Department is satisfied as to the person’s health, and with the information provided in accordance with paragraph 4(1)(b), it shall send him a suitable form on which to make the declaration.

(4) On the delivery to it of a declaration, the Department shall provide the person making it with written particulars of the alternative benefit.

6.  A declaration, and any notice or other communication under this Part, may be sent by post.

Part III Other Matters

7.—(1) Subject to sub-paragraphs (2) to (6), a declaration takes effect on the day on which it is delivered to the Department.

(2) A declaration cannot take effect before the person’s relevant birthday.

(3) A declaration has no effect if either the person making it or the person for whose benefit the allocation was to be made dies before the material time.

(4) In the case of a declaration made by a retiring employee the material time is the later of—

(a) the day after that on which the declaration is delivered; and

(b) the day before that on which he becomes entitled to payment of retirement benefits.

(5) In any other case the material time is the day on which the declaration is delivered.

(6) A declaration may be revoked or varied by a further declaration delivered—

(a) in the case of a retiring employee, before the day on which he becomes entitled to payment of retirement benefits; and

(b) in any other case, before the day on which the original declaration is delivered.

8.—(1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retirement benefits.

(2) For the purposes of sub-paragraph (1), if a person other than a retiring employee dies in pensionable employment after his declaration has taken effect, he shall be taken to have become entitled to payment of retirement benefits on the date of his death.

9.—(1) If notice of intention has been given under paragraph 3 and by the later of—

(a) the date of the person’s becoming entitled to retirement benefits; and

(b) his relevant birthday,

no declaration has been delivered, then, from the later of those dates until he has either delivered a declaration or failed to satisfy the Department as mentioned in paragraph 5(3), one-third of his retirement pension may be withheld.

(2) Any resulting underpayment or overpayment shall be adjusted in due course.

10.—(1) If after a retiring employee has delivered a declaration the rate of his retirement pension is increased, otherwise than under the Pensions (Increase) Act (Northern Ireland) 1971(22), the part allocated is correspondingly increased.

(2) Sub-paragraph (1) applies even if the increase in the retirement pension takes effect from a date earlier than the date of delivery of the declaration.

(3) The corresponding increase in the part allocated, which shall be rounded down to the nearest pound, takes effect from the same date as the increase in the retirement pension.

(4) If the alternative benefit is the one described in regulation E11(2)(b) (annuity for declarant followed by annuity for surviving spouse), the resulting increase in the first of those annuities takes effect from the same date as the increase in the retirement pension.

11.  If after a person has delivered a declaration the rate of his retirement pension is reduced, the declaration continues to have effect but the part allocated is reduced to any extent necessary to secure that the restrictions in paragraph 1(2) are still complied with.

Regulations F2(1) and F4(8)

SCHEDULE 11 Transfer values

Part I Outward Transfers

1.  A transfer value is calculated on the cash equivalent basis if it is calculated and verified in the manner required by Chapter IV of Part IV of the Pensions Act (transfer values) for the calculation of cash equivalents.

2.  Where—

(a) a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme; or

(b) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme and none of the service to which it relates is service before 1st March 1989,

and no right to a cash equivalent was acquired, the transfer value shall be calculated on the cash equivalent basis.

3.  Where—

(a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme; and

(b) the service to which it relates includes service before 1st March 1989; and

(c) no right to a cash equivalent was acquired,

the amount of the transfer value is the total of

A and the greater of B and C,

where—

• A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 28th February 1989;

• B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before 1st March 1989; and

• C is a notional transfer value, calculated as if Schedule 6 to the 1977 Regulations, as in operation on 28th February 1989, had continued in operation, in respect of his service before 1st March 1989.

4.  Where—

(a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme; and

(b) the service to which it relates includes service before 1st March 1989; and

(c) a right to a cash equivalent was acquired,

the amount of the transfer value is

D - E,

where—

• D is the transfer value that would have been payable if paragraph 3 had applied; and

• E is the amount of the cash equivalent.

5.  Where—

(a) a transfer value is payable to the scheme managers of a personal pension scheme; and

(b) a right to a part cash equivalent was acquired,

the transfer value shall be calculated on the cash equivalent basis but as if the person’s pensionable employment had ended with 5th April 1988.

6.—(1) This paragraph applies where—

(a) a transfer value falls to be calculated in accordance with paragraph 3 or 4; and

(b) for the purposes of paragraph 3, C is greater than B.

(2) Subject to sub-paragraphs (3) and (4), if the transfer value is not paid within 6 months after the person ceased to be in pensionable employment the amount calculated in accordance with paragraph 3 or 4 is increased by adding to it interest on C at 9 per cent per annum, compounded with 3-monthly rests, for each complete period of 3 months after the end of the employment and before the date of payment.

(3) If the employment ended before 1st April 1977 the amount calculated in accordance with paragraph 3 is increased by adding to it—

(a) interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before 1st April 1977; and

(b) interest on C at 9 per cent per annum, compounded with 3-monthly rests, for the period of 3 months beginning on 1st April 1977 and for each subsequent complete period of 3 months before the date of payment.

(4) If the employment ended after 5th April 1978 and before 1st April 1979 the amount calculated in accordance with paragraph 3 is increased by adding to it interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.

7.  Where a transfer value is paid to the scheme managers of an occupational pension scheme which is not a contracted-out scheme or of a personal pension scheme, there may be deducted from it the amount of any contributions equivalent premium paid by the Department.

Part II Inward Transfers

8.  If the employment in which the person was subject to the previous scheme was comparable service, he is entitled to count as reckonable service the period of service certified by the scheme managers as having stood to his credit under the scheme when he ceased to be subject to it.

9.—(1) If—

(a) the previous scheme is a club scheme service under which is not comparable service; or

(b) the previous scheme is a personal pension scheme or an approved superannuation scheme which is not a club scheme and the person has entered pensionable employment after 31st December 1985,

he is entitled, unless paragraph 10 applies, to count as reckonable service the period specified in sub-paragraph (2).

(2) The period is one equal to the period of reckonable service that would enable the Department to pay a transfer value, calculated on an actuarial basis, of the same amount as the one accepted.

(3) In calculating the period specified in sub-paragraph (2)—

(a) if sub-paragraph (1)(a) applies and the request for the transfer value to be accepted was made within 12 months after the date which the person entered pensionable employment, the calculation shall be made by reference to the age and salary notified by the scheme managers of the previous scheme as those by reference to which the transfer value accepted was calculated;

(b) if sub-paragraph (1)(b) applies and the transfer value was received within 12 months after the date on which the person entered pensionable employment, the calculation shall be made by reference to his age, and the annual rate of his contributable salary, on that date;

(c) in any other case, the calculation shall be made by reference to his age, and the annual rate of his contributable salary, on the date on which the transfer value was received;

(d) if sub-paragraph (1)(a) applies any sum representing interest that is included in the transfer value shall not be taken into account; and

(e) if sub-paragraph (1)(b) applies any sum referred to in head (d) shall be taken into account.

10.—(1) This paragraph applies where—

(a) the condition specified in paragraph 9(1)(b) applies;

(b) the person has made an election under regulation B5 (election to rejoin pensionable service);

(c) the previous election under regulation 12 of the Teachers' Superannuation (Miscellaneous Provisions No. 2) Regulations (Northern Ireland) 1988(23) (election not to be pensionable) was made before 30th June 1994;

(d) the person has been in excluded employment between the date of the election under regulation B4 and the date of the election under regulation B5;

(e) a transfer value was paid under regulation 75 of the 1977 Regulations or under Schedule 1A to the Social Security Pensions Act 1975(24) or chapter 1V of Part 1V of the Pensions Act in respect of the person in consequence of him ceasing to be in pensionable employment by virtue of the election under regulation B4;

(f) the person is an individual as is mentioned in section 172(1) of the Pensions Act 1995(25); and

(g) the Department accepts a transfer value under regulation F4 of the amount specified in sub-paragraph (3).

(2) In this paragraph “the period of original pensionable employment” means the period during which the person was in pensionable employment before he made his election under regulation B4.

(3) The amount referred to in sub-paragraph (1)(g) is

A + B

where—

• A is the transfer value which, calculated on the basis specified in paragraph 9(2), would enable the person to count the period of excluded employment as reckonable service as if it had been pensionable employment; and

• B is the greater of—

  (a)

  the transfer value paid by the Department in respect of the person in consequence of his ceasing to be in pensionable employment by virtue of his election under regulation B4 together with—

  (i)

  in a case where the transfer value was paid to the Department pursuant to regulation F4 within four weeks of the request under regulation F4(3) an amount, determined actuarially, which represents the income which would have been received had such sum been invested during the period starting at the end of the month in which the transfer value was paid under regulation F1 and ending at the end of the month in which the request under regulation F4(3) was made; and

  (ii)

  in any other case the amount referred to in paragraph (i) together with a further amount, determined actuarially, which represents the income which would have been received compounded with monthly rests, had such sum been invested during the period starting at the end of the month in which the request under regulation F4(3) was made and ending at the end of the month in which the transfer value was paid to the Department; and

  (b)

  the amount which would be paid as a transfer value under regulation F1 in respect of the person if at the date on which he made the election under regulation B5—

  (i)

  he was in pensionable employment and made an election under regulation B4; and

  (ii)

  he had been in pensionable employment for a period equal to the period of original pensionable employment.

(4) Where this paragraph applies the person is entitled to count as reckonable service—

(a) the reckonable service arising from the period of original pensionable employment; and

(b) such service arising from the period of excluded employment as if it had been pensionable employment.

11.  If—

(a) the previous scheme is an approved superannuation scheme which is not a club scheme; and

(b) the person entered pensionable employment before 1st January 1986,

he is entitled to count as reckonable service a period calculated as if Schedule 6 to the 1977 Regulations, as in operation on 28th February 1989, had continued in operation.

Regulations G1, G2(4) and G4(5)

SCHEDULE 12 Teachers' Superannuation Account

Part 1 Transitional

1.  The account that was required by regulation 80 of the 1977 Regulations to be kept by the Department shall be made up to 1st November 1998 as if the period beginning with and including 1st April 1998 and ending with 1st November 1998 had been an accounting period within the meaning of Part V of the 1977 Regulations.

2.—(1) References in regulations G1 to G3 and in this Schedule to a financial year shall be construed as including references to the period beginning with and including 2nd November 1998 and ending with 31st March 1999.

(2) In relation to that period—

(a) the reference in regulation G2(4)(a) to the closing balance in the account for the preceding financial year shall be construed as a reference to the closing balance in the account mentioned in paragraph 1 for the period mentioned in that paragraph; and

(b) the reference in paragraph 6(2) to 1st October in the financial year shall be construed as a reference to 1st October 1998.

3.—(1) For the purposes of Part G—

(a) the inquiry which was required by regulation 86(1) of the 1977 Regulations to be made with respect to the account mentioned in paragraph 1 at the end of the accounting period ending with 31st March 1998 shall be treated as having been an inquiry required by regulation G4(1); and

(b) the report on that inquiry shall be treated as a report made in compliance with regulation G4(2),

and accordingly for the purposes of regulation G5 (employers' contributions) the first relevant period is the period beginning on 1st April next following the date of that report.

(2) During the period beginning with and including 2nd November 1998 and ending immediately before the start of the first relevant period regulation G5 applies as if that period had been a relevant period and the required percentage had been 7.85.

Part II Form of Account

4.  The form referred to in regulation G1 is the following:

Part III Notional Interest

5.—(1) Subject to sub-paragraph (2) and paragraph 7(3), the notional interest to be credited to the account under regulation G2(4)(e) is the interest that would have accrued for the financial year—

(a) from the notional investment that was referred to in regulation 83(1)(c) of the 1977 Regulations(26) (investment referable to accumulated balance of revenue over expenditure as at 31st March 1971); and

(b) from the notional investments of annual balances that were referred to in regulation 83(1)(b) of the 1977 Regulations (balances for financial years ending on or after 31st March 1972); and

(c) in any financial year beginning after 31st March 1999, from the assumed investments at the end of preceding financial years described in paragraph 6(4),

and half the interest that would have accrued for the financial year from the assumed investment described in paragraph 6(3).

(2) There shall be deducted from the gross amount of the notional interest an amount equal to the income tax that would have been payable if the notional and assumed investments had been held for the purposes of a retirement benefits scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988(27) which was an exempt approved scheme within the meaning of that Chapter and which provided benefits comparable to those provided under these Regulations.

6.—(1) In this paragraph “invested” means invested in one or more designated securities at the mean price.

(2) A designated security is a government security designated for the financial year by the Department after consulting the Government Actuary, and the mean price is half way between the highest and lowest prices shown for it in the Official Daily List of The Stock Exchange for 1st October in the financial year or, if the Exchange was not then open, for the last day on which it had been open.

(3) It shall be assumed that

A + B - C

was invested at the beginning of the financial year—

• A being the total of the receipts credited for the financial year in accordance with regulation G2(1) and (4)(b) to (d);

• B being the notional interest described in paragraph 5(1)(a), (b) and (c); and

• C being the total of the payments debited for the financial year in accordance with regulation G3.

(4) It shall be assumed that

A + B + D - C

is invested at the end of the financial year in the same designated security or securities, A, B and C being the same as in sub-paragraph (3) and D being half the interest that would have accrued for the financial year from the assumed investment described in that sub-paragraph.

7.—(1) Any security which is the subject of a notional or assumed investment mentioned in paragraph 5(1)(a), (b) or (c) shall be treated as having been redeemed on the last date on which it could have been redeemed in accordance with the terms on which it was issued (“the redemption date”).

(2) The amount originally treated as invested in the security shall be assumed to have been re-invested on the redemption date in a government security designated by the Department after consulting the Government Actuary.

(3) The notional interest calculated in accordance with paragraph 5 shall be increased by any excess of F over E, or as the case may be reduced by any excess of

E over F,

where—

• E is the amount originally treated as invested in the security; and

• F is the amount notionally received on its redemption after deducting any capital gains tax that would have been payable if the investment had been held for the purposes of a retirement benefits scheme of the kind mentioned in paragraph 5(2).

Regulation H7(1) to (4)

SCHEDULE 13 Revocations, savings and transitional provisions

Part I Revocations

Regulations revoked	References
The Teachers' Superannuation Regulations (Northern Ireland) 1977	S.R. 1977 No. 260
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1978	S.R. 1978 No. 147
The Teachers' Superannuation (Amendments) (No. 2) Regulations (Northern Ireland) 1978	S.R. 1978 No. 351
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1979	S.R. 1979 No. 380
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1980	S.R. 1980 No. 305
The Teachers' Superannuation (Amendment No 2) Regulations (Northern Ireland) 1980	S.R. 1980 No. 435
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1981	S.R. 1981 No. 151
The Teachers' Superannuation (War Service) Regulations (Northern Ireland) 1982	S.R. 1982 No. 162
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1982	S.R. 1982 No. 346
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1987	S.R. 1987 No. 76
The Teachers' Superannuation (Amendment No. 2) Regulations (Northern Ireland) 1987	S.R. 1987 No. 86
The Teachers' Superannuation (Amendment No. 3) Regulations (Northern Ireland) 1987	S.R. 1987 No. 315
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1988	S.R. 1988 No. 64
The Teachers' Superannuation (Miscellaneous Provisions) Regulations (Northern Ireland) 1988	S.I. 1988 No. 167
The Teachers' Superannuation (Miscellaneous Provisions No. 2) Regulations (Northern Ireland) 1988	S.R. 1988 No. 363
The Teachers' Superannuation (Amendment) Regulations (Northern Ireland) 1989	S.R. 1989 No. 25
The Teachers' Superannuation (Amendment No. 2) Regulations (Northern Ireland) 1989	S.R. 1989 No. 181

Part II Savings

1.  The revocation by these Regulations of a transitional provision relating to the coming into operation of a provision re-enacted in these Regulations does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted.

2.—(1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the previous operation of those savings.

(2) The revocation by these Regulations of a saving made on the previous revocation of a provision does not affect the operation of the saving in so far as it remains capable of having effect.

3.  Any document made, served or issued after 1st November 1998 which includes a reference to a provision revoked by these Regulations shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of these Regulations.

Part III Transitional Provisions

1.—(1) The re-enactment of provisions in these Regulations, and the consequent revocation of those provisions by these Regulations, does not affect the continuity of the law.

(2) The general rule is that the provisions of these Regulations apply, in accordance with sub-paragraph (1), to matters arising before the commencement of these Regulations as to matters arising after that commencement.

(3) The general rule has effect subject to any express provision to the contrary, and to paragraph 2 (protected benefits).

(4) The general rule does not mean that the provisions of these Regulations apply to cases to which the corresponding revoked provisions did not apply by virtue of transitional provision made in connection with the commencement of the revoked provisions (such transitional provisions are saved by paragraph 1 of Part II).

2.—(1) Where—

(a) a provision of these Regulations (“the new provision”) re-enacts with any modification a provision revoked by these Regulations (“the former provision”); and

(b) the effect of the general rule is that a person to whom a protected benefit was being paid or might become payable is placed in a worse position than he would have been in if the former provision had continued to have effect,

he may by giving written notice to the Department within 3 months after 2nd November 1998 elect that the new provision is to apply in relation to the benefit as if it had re-enacted the former provision without modification.

(2) A protected benefit is one paid, or capable of becoming payable, to or in respect of a person who before 2nd November 1998 ceased to be in pensionable employment or died.

3.  Where a period of time specified in a provision of any Regulations revoked by these Regulations is current at the commencement of these Regulations, these Regulations have effect as if the corresponding provision of these Regulations had been in operation when that period began to run.

(1)

1988 c. 1

(2)

Section 611A was inserted by the Finance Act 1989, Schedule 6 para 15

(3)

As substituted by S.I. 1995/3213 (N.I. 22) Article 138(1)

(4)

1966 c. 6 (N.I.)

(5)

S.I. 1995/3213 (N.I. 22)

(6)

S.I. 1986/594 (N.I. 3) Article 69 was substituted by Article 42 of S.I. 1993/2810 (N.I. 12) and amended by Schedule 4 to S.I. 1997/1722 (N.I. 15)

(7)

S.R. & O. (N.I.) 1951 No. 129 (p. 101) as amended by the National Insurance (Modification of Teachers' Annual Allowances) Amending Regulations (Northern Ireland) 1957

(8)

S.R. & O. (N.I.) 1957 No. 210 (p. 248)

(9)

S.R. & O. (N.I.) 1967 No. 124

(10)

S.R. & O. (N.I.) 1972 No. 319 to which there are amendments not relevant to these Regulations

(11)

S.R. & O. (N.I.) 1972 No. 82 to which there are amendments not relevant to these Regulations

(12)

S.R. 1977 No. 260 as amended by S.R. 1978 No. 147, S.R. 1978 No 351, S.R. 1979 No. 380, S.R. 1980 No. 435, S.R. 1981 No 151, S.R. 1982 No. 12, S.R. 1982 No. 162, S.R. 1982 No. 346, S.R. 1987 No 76, S.R. 1987 No. 86, S.R. 1987 No. 315, S.R. 1988 No. 64, S.R. 1988 No. 167, S.R. 1988 No. 363, S.R. 1989 No. 25 and S.R. 1989 No. 181

(13)

1950 c. 33 (N.I.)

(14)

1956 c. 22 (N.I.)

(15)

1967 c. 3 (N.I.)

(16)

1993 c. 49 as amended by S.I. 1995/3213 (N.I. 22)

(17)

S.I. 1986/594 (N.I. 3)

(18)

1968 c. 34 (N.I.): Section 180(1) was amended by S.I. 1995/755 (N.I. 2) Article 185(1) and paragraph 53 of Schedule 9

(19)

S.R. 1984 No 336 to which there are amendments not relevant to these Regulations

(20)

S.I. 1987/167 (N.I. 2)

(21)

1966 c. 6 (N.I.)

(22)

1971 c. 35 (N.I.) Part I of the Act has been amended by Article 23(1) of, and paragraphs 8 to 10 of Schedule 6 to the Superannuation (Northern Ireland) Order 1972 (S.I. 1972/1073 (N.I. 10)); Articles 5(2) and (3) of the Pensions (Increase) (Northern Ireland) Order 1974 (S.I. 1974/1267 (N.I. 2)); Article 74(2) of, and Schedule 6 to the Social Security Pensions (Northern Ireland) Order 1975 (S.I. 1975/1503 (N.I. 15)) and Article 2 of the Pensions Increase (Reduction of Qualifying Age) Order 1972 (S.R. & O. (N.I.) 1972 No. 264)). See also Articles 69 and 69A of the Social Security Pensions (Northern Ireland) Order 1975 (S.I. 1975/1503) (N.I. 15) which have effect as if they were contained in Part V of that Act. Article 69A was inserted by the Social Security (Northern Ireland) Order 1979 (S.I. 1979/396 (N.I. 5)); Article 10(3) Part I of the Act has also been amended by the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13))

(23)

S.R. 1998 No. 363

(24)

1975 c. 60; Schedule 1A (now repealed by 1993 c. 49) was inserted by the Social Security Act 1985 (c. 85) Schedule 1, paragraph 3

(25)

1995 c. 26

(26)

Regulation 83 was as substituted by S.R. 1979 No. 380, Regulation 8 and Appendix 3, Regulations 79 to 81 were renumbered 80 to 92 by S.R. 1988 No. 64, Regulation 3(2)

(27)

1988 c. 1