The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006

Average salary

51.  In regulation E31—

(a) for paragraphs (1) and (2) substitute—

“(1) A person’s average salary is either that specified in paragraph (2) or calculated in accordance with regulation E31A.

(2) Where—

(a) the person’s full salary in the last 365 days of his average salary service is greater than the salary determined under regulation E31A(3), or

(b) the person has an average salary service of 365 days or less,

the person’s average salary is (subject to paragraph (11)) his full salary in the last 365 days of his average salary service.

(2A) Where the salary determined under regulation E31A(3) is greater than the person’s full salary in the last 365 days of his average salary service the person’s average salary is that specified in regulation E31A.”.

(b) omit paragraph (4),

(c) for paragraph (5) substitute the following—

“(5) For the purposes of paragraphs (2), (2A) and (11) periods when the person was not in pensionable employment shall be disregarded and accordingly the periods of 365 days and 1095 days referred to in paragraphs (2), (2A) and (11) may be discontinuous.”,

(d) in paragraph (6) omit “(2)”,

(e) in paragraph (7)(b) for “regulation C9 or, as the case may be, C10” substitute “old regulation C9 or, as the case may be, regulation C10”,

(f) after paragraph (10) insert the following—

“(10A) Paragraph (11) applies where (disregarding the effect of that paragraph) a person’s average salary would be that specified in paragraph (2),”

(g) in paragraph (11) for “where at any time during the material part of a person’s average salary service a person has received” substitute “where at any time during the last 1095 days of his average salary service a person to whom this paragraph applies has received”,

(h) in paragraph (12)(b)(ii) for “E28 (amount of surviving spouse’s, surviving civil partner’s or nominated beneficiary’s long-term pension)” substitute “E28 (amount of surviving spouse’s, surviving civil partner’s, surviving nominated partner’s or nominated beneficiary’s long-term pension)”,

(i) in paragraph (14)(a) after “lump sum payment” insert “(where regulation E6 applies to the person)”,

(j) after paragraph (14) insert—

“(14A) For the purposes of this regulation, in computing periods consisting of numbers of days, no account shall be taken of a leap year day (29th February) except as provided by paragraph (14B).

(14B) Where however a person’s average salary service ends in a leap year on or after the leap year day that leap year day shall be included in the period of 365 days referred to in paragraph (2).”.