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2.—(1) Where a person becomes entitled to a retirement pension in the calculation of the amount of which account is taken of service which he was entitled to count under section 17 of the Act of 1937 (which related to teachers), the amount receivable by him in any year in respect of that pension shall be reduced by a sum equivalent to the amount (if any) of his potential pension payment as a teacher.
(2) For the purpose of paragraph (1), in relation to any year, a person’s potential pension payment as a teacher is the aggregate of—
(a)the amount which is receivable by him in that year by virtue of the Teachers' Acts, and
(b)the sums (if any) payable to him in that year under the Teachers' regulations.
(3) For the purposes of sub-paragraph (2)—
(a)any deduction from the amount mentioned in paragraph (a) made by the Secretary of State under section 76 of the Teachers (Superannuation) Act 1925(1), and
(b)any deduction from the sums mentioned in paragraph (b) made under regulation 52 of the Teachers' Superannuation Regulations 1967(2) or regulation 77 of the Teachers' Superannuation Regulations 1976, or regulation E9 of the Teachers' Superannuation (Consolidation) Regulations 1988,
shall be disregarded.
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