The Teachers' Superannuation (Consolidation) Regulations 1988

4.—(1) This paragraph applies where a person is continuing to pay contributions in accordance with paragraph 4 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 5 of Schedule 5.

(2) Subject to sub-paragraph (3), the person is entitled to count as reckonable service—

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.