The Teachers' Superannuation (Amendment) Regulations 1993

Additional contributions for current period: service in a reserve force

5.  The principal Regulations are amended by inserting after regulation C8 the following:

“Additional contributions for current period: service in a reserve force

C8A.— (1) This regulation applies to a person who has ceased to be in pensionable employment by virtue of being called into service in pursuance of section 26(1)(a) of the Reserve Forces Act 1980(1) (“the 1980 Act”) where an order is in force under section 10(1) of that Act authorising the calling out of a reserve force within the meaning of that section: provided that the person does not apply for payment of any retirement benefits to which he would otherwise be entitled on ceasing to be in such employment.

(2) Subject to paragraphs (10) and (11), a person to whom this regulation applies may elect to pay additional contributions in order to become entitled to count as reckonable service a period (“the period”) beginning on the day after the cessation of the pensionable employment and ending with the date on which he is released from service in a reserve force in pursuance of section 29 of the 1980 Act or any earlier date on which that service is terminated by the appropriate service authorities.

(3) An additional contribution is payable for each financial year and is a percentage of the notional salary for so much of the period as falls within that year.

(4) The notional salary is the salary that would have been payable if pensionable employment had not ceased and the person had continued to be employed in the same post and on the same terms; and the percentage is 6 per cent.

(5) Subject to paragraphs (7) and (8), an election under this regulation must be made by giving written notice to the Secretary of State and must be given at any time between the cessation of pensionable employment and 6 months after the return to pensionable employment after the end of the period.

(6) An election has effect only if any contribution under this regulation is paid by the person within three months of the date of a written notification by the Secretary of State that payment is due to him; and provided that the person pays all contributions and payments payable by him in respect of the period in accordance with an election or elections made by him under regulation C3 (taken with Schedule 4), regulation C9 (taken with Schedule 6) and regulation C14.

(7) Where an election is made before the end of the period it must specify the day on which the period begins; and where an election is made after the end of the period it must specify the period.

(8) Subject to paragraph (9), where the person dies during his service in a reserve force without having made an election under this regulation, he shall be deemed to have made such an election so that the period beginning on the day after the cessation of the pensionable employment and ending with the date of his death shall count as reckonable service.

(9) Any contribution due under this regulation at the date of such death shall be deducted from any benefits payable under these Regulations.

(10) Notwithstanding that a person to whom this regulation applies has not made an election under this regulation, he shall be entitled to count the period as reckonable service where during the period his service pay, when aggregated with any payments under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951(2), is less than the remuneration he would have received if he had during the period continued in the pensionable employment in which he was employed immediately before being called into service in a reserve force.

(11) For the purposes of paragraph (10), “service pay” means pay for performing service in a reserve force, and includes marriage, family and other similar allowances.”.

(1)

1980 c. 9.

(2)

1951 c. 65.