The Teachers' Pensions Regulations 2010

Regulation 138(3)

SCHEDULE 13 E+W+S Savings and transitional provisions

PART 1 E+W+S Interpretation

1.  In this Schedule— E+W+S

“the revoked instruments” means the regulations revoked by the these Regulations; and

“the commencement date” means 1st September 2010..

PART 2 E+W+S General

2.—(1) Anything done or having effect as if done under or for the purposes of a provision of the revoked instruments has effect, if it could have been done under or for the purposes of the corresponding provision of these Regulations, as if done under or for the purposes of that corresponding provision. E+W+S

(2) Any reference, whether express or implied, in these Regulations or any other instrument or document, to a provision of these Regulations is, so far as the context permits, to be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the revoked instruments had effect, a reference to that corresponding provision.

(3) Any reference, whether express or implied, in any instrument or document to a provision of the revoked instruments is to be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of these Regulations.

(4) Any document made, served or issued on or after the commencement date which contains a reference to any of the revoked instruments is to be construed, except so far as a contrary intention appears, as referring to, or as in the context may require, including a reference to the corresponding provision of these Regulations.

(5) Where any provision of the revoked instruments (“the replacement provision”) re-enacted, with or without modification, a previous provision revoked by the revoked instruments (“the previous provision”) any reference in these Regulations to the replacement provision is, so far as the context permits, to be construed as including a reference to that previous provision.

3.  The revocation by these Regulations of a transitional provision relating to the coming into force of a provision re-enacted in these Regulation does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted. E+W+S

4.—(1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the previous operation of those savings. E+W+S

(2) The revocation by these Regulations of a saving made on the previous revocation of a provision does not affect the operation of the saving in so far as it remains capable of having effect.

PART 3 E+W+S Contributions

General E+W+S

5.—(1) This paragraph applies where a provision of TPR 1997 referred to in this Part (“the main provision”) refers to another provision of those Regulations (“the cross-referenced provision”).

(2) Where the cross-referenced provision is revoked and re-enacted by these Regulations any reference in the main provision to the cross referenced provision has effect, in relation to any time after the commencement date, as a reference to the provision in these Regulations corresponding to the cross-referenced provision.

(3) Sub-paragraph (2) is subject to any express provision in this Part.

Salary on which contributions are payable: elections made under regulation C2 of TPR 1997 E+W+S

6.—(1) Despite the revocation of TPR 1997, regulations C2, C3(4) and G6 of TPR 1997 continue to have effect in relation to elections made, or having effect as if made, under regulation C2 of TPR 1997 before 1st October 2006.

(2) Where an election has been made under regulation G6(2) to (4) the obligation, under regulation 30(1)(c), to pay contributions pursuant to that election continues to fall on the body which made the election.

Contributions for past period: elections made under regulation C4 of TPR 1997 E+W+S

7.  Despite the revocation of Schedule 3 to TPRAR 2006, paragraphs (9) to (11) of regulation C4 of TPR 1997 continue to have effect in relation to elections made or having effect as if made under that regulation before 1st January 2007.

8.  Despite the revocation of TPR 1997, Part 1 of Schedule 4 to those Regulations continues to have effect in relation to elections made under regulation C4 of those Regulations before 1st January 2007. E+W+S

9.  Where Part 1 of Schedule 4 to TPR 1997 continues to have effect pursuant to paragraph 3, paragraph 3 of Schedule 3 to those Regulations also continues to have effect (despite the revocation of those Regulations). E+W+S

Contributions for past period: elections made under previous provisions E+W+S

10.  Despite the revocation of TPR 1997, Schedule 5 to those Regulations continues to have effect where immediately before 3rd February 1998 additional contributions remained to be paid by virtue of regulations 26, 28 or 29 of TSR 1976 or Part 3 of Schedule 4 to TSR 1988.

Contributions for current period: elections made under regulation C9 of the 1997 Regulations E+W+S

11.—(1) Despite the revocation of Schedule 3 to TPRAR 2006, regulation C9 of TPR 1997 continues to have effect in relation to elections made under that regulation before 28th February 2007.

(2) Where regulation C9 of TPR 1997 continues to have effect by virtue of sub-paragraph (1) it has effect as if,—

(a) for paragraph (7)b) there were substituted—

“(b) the percentage is the aggregate of the rates of contributions determined under paragraph 2 or 3 (employees' contributions) and the rates of contributions determined under paragraph 4 (employers' contributions) of Schedule 3 to the Teachers' Pensions Regulations 2010.”, and

(b) for paragraph (9) there were substituted—

“(9) A late payment of contributions may for special reasons be accepted by the Secretary of State; but if a late payment is accepted the person is to pay interest on the amount of the contribution at—

(a) 4% per annum compounded with yearly rests, where the due date for payment was before the commencement date, or

(b) the standard rate where the due date for payment is on or after the commencement date

from the due date for payment to the date of payment.

(9A) In paragraph (9) “the commencement date” and “the standard rate” (in the context of interest) have the same meanings as in the Teachers' Pensions Regulation 2010.”

Reckonable service arising from payment of contributions in respect of past periods E+W+S

12.  Despite the revocation of TPR 1997, Schedule 7 to those Regulations continues to have effect for the calculation of reckonable service in relation to contributions for a past period paid in accordance with Schedule 4 or Schedule 5 to those Regulations.

Repayment of certain contributions paid for family benefits E+W+S

13.  Despite the revocation of TPR 1997 regulation C14 of those Regulations continues to have effect.

Return of repaid contributions by instalments E+W+S

14.—(1) Despite the revocation of TPR 1997 the provisions of those Regulations specified in sub-paragraph (2) continue to have effect in relation to elections made under regulation C16(3) of those Regulations.

(2) The provisions of TPR 1997 are—

(a) regulation C16(4) except sub-paragraph (a);

(b) regulation C16(5) to (7);

(c) regulation C16(9);

(d) regulation C17.

Employment not pensionable; contributions not paid E+W+S

15.  For the purposes of regulation 8 (employment not pensionable: contributions not paid) a demand made on or after 1st April 2008 under regulation C18(2) of TPR 1997 in respect of contributions of any of the kinds referred to in regulation C18(1)(a) of TPR 1997 is treated as a demand made under regulation 28(5) in respect of contributions of a kind referred to in regulation 28(3)(a).

Family benefit contributions E+W+S

16.—(1) Any contributions paid under paragraphs 3, 4, 10, 13A or 13D of Schedule 6 to TPR 1997 are to be treated for the purposes of Schedules 9 and 10 as paid under Part 1 of Schedule 5.

(2) Any election made under the provisions of Schedule 6 to TPR 1997 specified in sub-paragraph (3) is to be treated for the purpose of Part 2 of Schedule 5 as an election to pay family benefit contributions by monthly instalments.

(3) The provisions of Schedule 6 to TPR 1997 are—

(a) paragraph 3;

(b) paragraph 4;

(c) paragraph 10 where the election is to pay family benefit contributions by Method A;

(d) paragraphs 13A and 13D where the election is to pay family benefit contributions by Method 1.

(4) Where the person making the election (P) would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997), if Schedule 6 to TPR 1997 had been in force at the date of the election, and wishes to pay contributions by monthly instalments P may state in the notice of election that P wishes contributions to be calculated on the basis in paragraph 6(1) and (2) of Schedule 6 to TPR 1997 rather than by Method 1.

PART 4 E+W+S Interest on unpaid contributions-transitional and transitory provisions

17.  In this Part— E+W+S

(a) “the interest change date” is 1st December 2010, and

(b) an “interest invoice” is a notification by the Secretary of State to the person from whom the contributions are due of the amount of interest payable up to a date specified in the notification.

18.—(1) This paragraph applies where— E+W+S

(a) on the interest change date contributions remain to be paid (in accordance with section 16 of the Interpretation Act 1978 M1 ) under—

(i) regulation C18(2) of TPR 1997

(ii) regulation C18(5) of TPR 1997

(iii) regulation G7(4) of TPR 1997, and

(b) an interest invoice has been issued by the Secretary of State before the interest change date.

(2) This paragraph also applies where—

(a) on the interest change date contributions remain to be paid under regulation 28(5) or regulation 30(4), and

(b) an interest invoice has been issued by the Secretary of State before the interest change date

(3) Where this paragraph applies interest is payable—

(a) at the rate specified in paragraph (4), from the date on which the interest became payable under the provision in question to the date up to which it is calculated in the relevant interest invoice, and

(b) at the standard rate, from the day after the date on which it was calculated in the relevant interest invoice to the date of payment.

(4) The rate is the rate specified in relation to the provision in the second column of the table and compounded with rests at the intervals specified in the third column of the table,

Table

Provision	Interest Rate (%)	Provision as to rests
Regulation C18(2) of TPR 1997	4	yearly
Regulation C18(5) of TPR 1997	4	yearly
Regulation G7(4) of TPR 1997	8 or 12 (see note below)	monthly
Regulation 28(5)	4	yearly
Regulation 30(4)	8	monthly

Note; Where contributions remain to be paid under regulation G7(4) of TPR 1997 the interest rate is 12% in relation to all contributions payable in relation to pensionable employment before 1st April 2003 and 8% in relation to contributions payable in relation to pensionable employment on or after 1st April 2003.

(5) In this paragraph “the relevant interest invoice” means the most recent interest invoice issued before the interest change date.

Marginal Citations

M1 1978 c. 30

19.—(1) This paragraph applies where, on the interest change date, contributions remain to be paid (in accordance with section 16 of the Interpretation Act 1978) under any provision referred to in paragraph 18(1)(a) but paragraph 18 does not apply. E+W+S

(2) Where this paragraph applies interest is payable at the standard rate from the day on which the interest became payable under the provision in question to the date of payment.

20.  This Part, in its application to contributions which remain to be paid under TPR 1997 has effect from the date on which interest became payable under the provision of TPR 1997 in question. E+W+S

PART 5 E+W+S Other provisions

Reckonable service E+W+S

21.  Despite the revocation of TPR 1997, Schedule 7 to those Regulations continues to have effect for the purpose of calculating a person's reckonable service under regulation 41(1)(d).

Further employment commencing before 1st April 1997 E+W+S

22.  Despite the revocation of TPR 1997, regulation E15(1)(a), (2), (3) and (7) to (9) continues to have effect for the purpose of calculating benefits under Parts 7 (benefits for teachers) and 9 (family benefits) in respect of a person who—

(a) became entitled to benefits under regulation E4(2), E4(3) or E4(5) of TPR 1997, and

(b) subsequently entered further employment before 1st April 1997.

Restriction on average salary: retirement benefits payable on 1st September 2010 E+W+S

23.  Where—

(a) retirement benefits become payable to a person on 1st September 2010, and

(b) the person was in pensionable employment or excluded employment immediately before retirement benefits became payable,

regulations 26 and 39 do not apply but the following provisions of TPR 1997 apply (despite the revocation of TPR 1997)—

(i) regulation E31(11) to (14);

(ii) regulation G8(2) to (8);

(iii) regulation H6.

Actuarial Review E+W+S

24.—(1) The revocation of regulation G4 of TPR 1997 does not affect the obligation on the Government Actuary to make the review referred to in that regulation in relation to the account as at 31st March 2008 (insofar as that review has not been completed by the commencement date).

(2) If such a review is completed after the commencement date it is to be treated as made under regulation 128.

National Insurance modification of pensions E+W+S

25.  Despite the revocation of TPR 1997 Part 1 of Schedule 10 to those Regulations continues to have effect.

Person formerly members of the National Health Service Pension Scheme E+W+S

26.  Despite the revocation of TPR 1997 Part 6 of Schedule 10 to those Regulations continues to have effect in relation to persons to whom that Schedule applied before the commencement date.

Supplemental E+W+S

27.  Any provision of TPR 1997 which is referred to in—

(a) the paragraphs of regulation E15 of TPR 1997 mentioned in paragraph 22,

(b) the regulations referred to in paragraph 23, and

(c) Parts 1 or 6 of Schedule 10 to those Regulations (mentioned in paragraphs 25 and 26)

(“the cross-referenced provision”) and which is revoked and re-enacted by these regulations has effect, in relation to any time after the commencement date, as a reference to the provision in these Regulations corresponding to the cross-referenced provision.