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24. Before regulation E1 insert—
EA1.—(1) In these Regulations the expressions set out in paragraphs (2), (5), (7), (8), (9) and (10) have the meanings specified in those paragraphs.
(2) A “pre-2007 entrant” means a person who satisfies one of the conditions in paragraph (3).
(3) The conditions are—
(a)that the person was in pensionable employment before 1st January 2007 but is not in such employment on, or at any time after, that date, or
(b)that the person was in pensionable employment before 1st January 2007 and is also in pensionable employment at any time on or after that date but does not cease to be a pre-2007 entrant by virtue of paragraph (4).
(4) A person ceases to be a pre-2007 entrant if he takes up pensionable employment again (“the new employment”) after 31st December 2007 after a relevant break of service.
(5) A “relevant break of service” means a period ending after 31st December 2007 (and where there is more than one such period, the first of them) when a person is not in pensionable employment such that the interval between the first day of the new employment and the last day of the most recent previous period of pensionable employment is more than 5 years, and it is immaterial whether the last day of the most recent previous period of pensionable employment was before 1st January 2007 or not.
(6) For the purposes of determining the interval referred to in paragraph (5) any period of employment is ignored unless—
(a)the employment is pensionable employment of at least 60 days (which need not be continuous), or
(b)the employment which the person is entitled to count as reckonable service amounts to at least 30 days,
(in either case) in a period of 12 months starting at any time in the year.
(7) ”Post-break employment start” means the start of the new employment after a relevant break of service, and for the purposes of this definition, any periods of employment which are ignored for the purposes of determining the interval referred to in paragraph (5) are treated as having taken place before the start of the new employment.
(8) A “person with mixed service” means a person who was in pensionable employment before 1st January 2007 but who has ceased to be a pre-2007 entrant by virtue of paragraph (4).
(9) A “2007 or later entrant” means anyone other than a pre-2007 entrant or a person with mixed service who is or has been in pensionable employment.
(10) The “normal pension age” means the age of 60 in the case of a pre-2007 entrant and the age of 65 in any other case (except in relation to a pension credit member whose normal pension age is determined in accordance with regulation I2A).
(11) Where a person has been in comparable British service before entering pensionable employment the comparable British service shall, for the purposes of this regulation, be treated as if it were pensionable employment provided that neither a cash equivalent transfer value nor a transfer value has been paid in respect of the comparable British Service (other than a cash equivalent transfer value or transfer value accepted by the Secretary of State) nor has the balance of the person’s contributions relating to the comparable British service been repaid.
(12) For the purposes of this regulation—
(a)a person is treated as being in pensionable employment during any period for which he is paying additional contributions under old regulation C9 or regulation C10, and
(b)“comparable British service” does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.”.
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