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.

(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)