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The Teachers' Superannuation (Consolidation) Regulations 1988

Type Statutory-Instrument

Publication 1988-09-21

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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H is any additional period in respect of which he elected to pay contributions by Method I or II, less his credited service in respect of deemed additional service attributable to contributions so paid, and less any period for which he has elected under paragraph 3(1) to pay family benefit contributions.

8

(1) Subject to sub-paragraphs (2) and (3), a member or non-member who—

(a) is not in pensionable employment and has become entitled to payment of retirement benefits, and

(b) would otherwise have been able to make an election under paragraph 3 or 4,

may make a corresponding election under this paragraph.

(2) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within 6 months after the date on which the man became entitled to payment of retirement benefits,

(b) must specify the period in respect of which it is made, and

(3) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum of—

$$A100×(B×C)$ where— A is the annual rate at which his contributable salary was last payable, B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made, and C is the factor ascertained from Table 4 below,$

but where the election made corresponds to one that could have been made under paragraph 3(1), B is reduced by ⅙th. TABLE 4 Age on date of electionFactor 27 and under2.9028—372.9538—423.0043—473.0548 and over3.10

9

(1) This paragraph applies where—

(a) a member or non-member dies before becoming entitled to payment of retirement benefits, and

(b) he has not made an election under paragraph 3 or 4, but could still have done so if he had not died, and

(2) Where this paragraph applies the widow may, subject to sub-paragraph (3), elect to pay family benefit contributions in respect of a period comprising all or part of so much of the deceased’s reckonable service as would otherwise not count in the calculation of family benefits.

(3) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within 3 months after the death,

(b) must specify the period in respect of which it is made,

(c) must result in a total of not less than 5 years' reckonable service counting in the calculation of family benefits, and

(d) ceases to have effect if the family benefit contributions are not paid within 3 months after its date.

(4) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum which is the actuarial equivalent of the contributions that would have been payable by the deceased if—

(a) he had made an election under paragraph 3, or as the case may be paragraph 4, in respect of the same period, and

(b) notice of that election had been given on the day before his death and had specified as the rate at which family benefit contributions were to be paid the maximum allowed by paragraph 14(2) and (3).

PART II — CONTRIBUTIONS: MARRIED WOMEN

10

(1) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period—

(a) that ended before 1st April 1972, or

(b) for which contributions have been paid under regulation C3, C5 or C8,

or attributable to the receipt before 6th April 1988 of a transfer value.

(2) Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service not falling within sub-paragraph (1) which is attributable to a period that—

(a) began after 31st March 1972 and ended before 6th April 1988, and

(b) would otherwise not count in calculating any pension becoming payable to her widower.

(3) Where an election is made in respect of a part only of any service, the part must consist of one or more whole years.

(4) The election conditions are that she is married, and either—

(a) is in pensionable employment, or

(b) ceased after 5th April 1988 and before 1st April 1989 to be in such employment and immediately became entitled to payment of retirement benefits.

11

(1) An election under paragraph 10(1) or (2)—

(a) must be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (2) to (4),

(b) must specify the period in respect of which it is made,

(d) if the contributions are to be paid by Method A, must specify the rate at which they are to be paid, which must comply with paragraph 14(2) and (3),

(e) has effect from the date on which the notice is received by the Secretary of State, and

(f) except as provided in paragraph 14(4), is irrevocable.

(2) The period within which an election may be made is one of 6 months beginning on the relevant date.

(3) Where paragraph 10(4)(b) applies, the relevant date is 1st October 1988; in any other case, subject to sub-paragraph (4), the relevant date is the first date after 30th September 1988 on which the election conditions were or are satisfied.

(4) If during the period of 6 months beginning on that first date the election conditions ceased or cease to be satisfied, the relevant date becomes the first date on which they were or are again satisfied.

(5) A woman who could make an election under paragraph 10(2) may only make one under paragraph 10(1) if, and at the same time as, she elects under paragraph 10(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.

(6) Where elections are made both under paragraph 10(1) and under paragraph 10(2) they must specify the same method of payment.

(7) Payment may not in any case be made by Method A if—

(a) the payment period would be less than one year, or

(b) the woman’s pensionable employment is part-time, or

12

(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 5 below.

Rate of contributions	Period in years for which contributions are to be paid in respect of each year of period specified in election	Period in years for which contributions are to be paid in respect of each year of period specified in election
Election under paragraph 10(1)	Election under paragraph 10(2)
1%	1.45	0.42
2%	0.69	0.20
3%	0.46	0.14
4%	0.33	0.10
5%	0.27	0.08
6%	0.22	0.07
7%	0.18	0.06
8%	0.16	0.05
9%	0.14	0.04

(2) If the period ascertained in accordance with sub-paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B the lump sum payable, which must be paid within 3 months after its amount is notified by the Secretary of State, is—

(a) for each year of service in respect of which an election was made under paragraph 10(1), 1.25 per cent, and

(b) for each year of service in respect of which an election was made under paragraph 10(2), 0.4 per cent,

of the appropriate amount, and pro rata for any period of less than a year.

(4) The appropriate amount is—

(a) where the woman was in pensionable employment when the election took effect, the annual rate of her contributable salary at that time, and

(b) in any other case, her average salary.

13

(1) The widower of a woman who—

(a) died during the period beginning on 6th April 1988 and ending with 31st March 1989 without having made an election under paragraph 10, and

(b) either was in pensionable employment when she died or had ceased during that period to be in such employment,

may make a corresponding election under this paragraph.

(2) A married woman who—

(a) ceased to be in pensionable employment during the period mentioned in sub-paragraph (1), and

(b) on ceasing to be in such employment did not immediately become entitled to payment of retirement benefits,

may make a corresponding election under this paragraph if the conditions in sub-paragraph (3) are satisfied.

(3) The conditions are that—

(a) she did not again enter pensionable employment, and

(b) she has become entitled to payment of retirement benefits.

(4) Where a woman to whom sub-paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of retirement benefits, her widower may make a corresponding election under this paragraph.

(5) An election under this paragraph—

(a) must be made by giving written notice to the Secretary of State within the appropriate period,

(b) must specify the period in respect of which it is made, and

(6) The appropriate period is—

(a) where sub-paragraph (1) applies, the period beginning on 1st October 1988 and ending with 31st March 1989,

(b) where sub-paragraphs (2) and (3) apply, 6 months from the date on which she became entitled to payment of retirement benefits, and

PART III — CONTRIBUTIONS: COMMON PROVISIONS

14

(1) This paragraph applies where—

(a) an election is made under paragraph 3 or 4, or

(b) an election is made under paragraph 10 to pay family benefit contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub-paragraph (4), must be an integral percentage, not in any case exceeding 9, of the person’s contributable salary.

(3) In the case of a person who is paying additional contributions under regulation C3 or C5, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub-paragraph (4) must be made by giving written notice to the Secretary of State, and has effect from the first day of the month following that in which the notice is received by him.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Secretary of State.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions under regulation C8—

(a) the interval is not part of the payment period, but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the person becomes employed in part-time pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub-paragraph (4) (“the further election”) a new payment period begins on the effective date of the further election; the length of the new payment period is—

$$A-(BC×D)$ where— A is what the length of the payment period would have been if the increased rate had been specified in the original election, B is the rate specified in the original election, C is the increased rate, and D is the period from the start of the payment period to the effective date of the further election.$

(10) The contributions—

(a) are payable from the start of the payment period,

(b) continue to be payable while the person is in pensionable employment or paying additional contributions under regulation C8, and

15

(1) This paragraph—

(a) applies where family benefit contributions to which paragraph 14 applies cease to be payable before the end of the payment period, and

(b) has effect subject to paragraph 16.

(2) Where the person paying the contributions dies before attaining the age of 60, or (whether or not he later re-enters pensionable employment) becomes entitled to payment of retirement benefits by virtue of regulation E4(6) (incapacity)—

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but

(b) if part of the payment period falls after his 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.

(3) Where the person dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60—

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but

(b) there is to be deducted from the appropriate terminal sum an amount of—

$$(A×B100)×C$ where— A is the annual rate at which his contributable salary was last payable, B is the rate at which the contributions were last payable, and C is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years by extrapolation from, Table 6 below.$

Years in remainder of payment period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

(4) Where the person becomes entitled to payment of retirement benefits by virtue of regulation E4(7) (redundancy, etc.)—

(a) he may, by giving written notice to the Secretary of State within 3 months after the end of his pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period,

(b) if he does so elect, on payment of the lump sum contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made, and

$$D×EF$ where— D is the period in respect of which the original election was made, E is the period during which contributions were paid, and F is the payment period.$

16

Where—

(a) a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4), and

(b) there is then a retrospective increase in the person’s contributable salary, and

(c) the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,

the person, or as the case may be his widow or widower or a beneficiary nominated under regulation E22, may notify the Secretary of State in writing that the amount of the deduction made or lump sum payable is not to be increased.

PART IV — FAMILY BENEFITS AND WAR SERVICE

17

(1) In this Part “war service period” means a period which a person is entitled to count as reckonable service by virtue of regulation D5 or D6, and references to a person’s being notified are to his being notified of the Secretary of State’s determination of a claim made under regulation D5 or D6.

(2) This Part does not apply—

(a) if the person’s family benefit service does not include all periods counting as reckonable service otherwise than by virtue of regulation D5 or D6, or

(b) if his war service period counts by virtue of regulation D5, his qualifying service for the purposes of that regulation was fire service or police service or Northern Ireland fire service or police service, and he died before 1st April 1975, or

(c) if his war service period counts by virtue of regulation D5, his qualifying service was National Health service or service in health and personal social services in Northern Ireland, and he died before 17th July 1975, or

(d) if his war service period counts by virtue of regulation D5, his qualifying service was local government service or Northern Ireland local government service, and he died before 1st April 1978.

18

(1) Subject to paragraph 21, a person who was notified before becoming entitled to payment of retirement benefits may, by giving written notice to the Secretary of State within 3 months after the relevant date, elect that his war service period is to be included in his family benefit service.

(2) The relevant date—

(a) if he applied for payment of retirement benefits before becoming entitled to payment of them and before being notified, is the date on which he was notified, and

(b) in any other case, is the date on which he applied for payment of retirement benefits.

19

Subject to paragraph 21, a person who was notified after becoming entitled to payment of retirement benefits may, by giving written notice to the Secretary of State within 6 months after the date on which he was notified, elect that his war service period is to be included in his family benefit service.

20

(1) If an election is made under paragraph 18 or 19 an additional contribution equal to the actuarial value of the war service period at 1st April 1978 becomes payable.

(2) In the case of an election under paragraph 18 the additional contribution is to be deducted from the appropriate terminal sum.

(3) In the case of an election under paragraph 19 the additional contribution may, without prejudice to any other method of recovery, be deducted from any death grant under regulation E19.

21

(1) If the person—

(a) died before 15th February 1982, or

(b) has died before being notified, or

(c) has died after being notified and without having made an election under paragraph 18 or 19 but while still entitled to do so,

paragraphs 18 to 20 do not apply but 2rds of his war service period is included in his family benefit service.

(2) If the person died before 15th February 1982 this paragraph does not apply so as to reduce the amount of any family benefit.

SCHEDULE 7 — UNCOMPLETED PAYMENT OF ADDITIONAL CONTRIBUTIONS

1

(1) This paragraph applies where a person paying additional contributions for a past period in accordance with Part I of Schedule 4—

(a) ceases to be in full-time pensionable employment before the end of the period during which they were to be paid (“the contribution period”), and

(b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits,

and no lump sum payment is made under paragraph 5, 6 or 8 of Schedule 4.

(2) In this paragraph, subject to sub-paragraph (5), A is the past period and B is the contribution period.

(3) Subject to sub-paragraphs (4) and (5), the person is entitled to count as reckonable service—

$$A×CB$ where C is so much of B as had elapsed when the pensionable employment ended.$

(4) Subject to sub-paragraph (5), if when the pensionable employment ended he was incapacitated and had not attained the age of 60, he is entitled to count as reckonable service—

(a) where the contribution period would not have expired before he attained that age—

$$A×DB$ where D is the period from the start of B to his 60th birthday, or$

(b) in any other case, A.

(5) If he had elected under paragraph 4 of Schedule 4 to shorten the contribution period—

(a) he is in any case entitled to count as reckonable service—

$$A×FE$ where E is the original contribution period and F is so much of it as had elapsed by the effective date of the election, and$

(b) sub-paragraphs (3) and (4) have effect with the substitution—

(i) as A, of

$A-(A×FE),$

(ii) as B, of the shortened contribution period,

(iii) as C, of so much of the shortened contribution period as had elapsed when the pensionable employment ended, and

(iv) as D, of the period from the effective date of the election to his 60th birthday.

2

(1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraph 6 or 8 of Schedule 4.

(2) Where this paragraph applies, the person is entitled to count as reckonable service—

(a) the period he would have been entitled to count under paragraph 1 if the lump sum had not been paid, and

(b) a period of

$$ABC-3×D80years,$ where— A is the retirement lump sum, B is the lump sum that would have been payable under paragraph 5 of Schedule 4, C is so much of the past period as he is not entitled to count under (a) above, and D is his average salary.$

3

(1) This paragraph applies where a person paying additional contributions for a past period in accordance with Part III of Schedule 4—

(a) ceases to be in full-time pensionable employment before the end of the contribution period, and

(b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits,

and no lump sum payment is made under paragraph 15 of Schedule 4.

(2) Subject to sub-paragraph (4), the person is entitled to count as reckonable service—

$$A×CB$ where— A is the past period, B is the contribution period, and C is so much of B as had elapsed when the pensionable employment ended.$

(3) This sub-paragraph applies where—

(a) when the pensionable employment ended the person was incapacitated and had not attained the age of 60, or

(b) he died while in the pensionable employment, or

(c) he dies within 3 months after the end of the pensionable employment without having made an election under paragraph 15 of Schedule 4.

(4) Where sub-paragraph (3) applies—

(a) if when the pensionable employment ended at least one year of the contribution period had elapsed, he is entitled to count the whole of the past period as reckonable service, and

(b) in any other case, he is not entitled to count any period as reckonable service and the additional contributions paid are to be refunded.

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—

$$A×BC$ 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.

5

(1) This paragraph applies where a person who is, in accordance with paragraph 6(1) of Schedule 5, continuing to pay contributions which he began to pay before 1973—

(a) before attaining the age of 60 ceases to be in pensionable employment, and

(b) does not then become entitled to payment of retirement benefits under regulation E4(6) (incapacity) or to a short service incapacity grant under regulation E17.

(2) The person is entitled to count as reckonable service—

$$A×BC$ where— A is the period in respect of which the contributions were being paid, B is the period during which they were paid, and C is the period from the start of B to his 60th birthday.$

SCHEDULE 8 — WAR SERVICE

PART I — QUALIFYING SERVICE

Qualifying Service	Condition	Meaning of war service
Fire service, that is to say, service pensionable in pursuance of the Firemen’s Pension Scheme from time to time in force under section 26 of the Fire Services Act 1947[^f00078].	Immediately before completing his period of qualifying service the teacher was such a regular fireman as is mentioned in sub-paragraphs (a), (b) and (c) of article 6(1) of the Firemen’s Pension Scheme (War Service) Order 1979[^f00079].	“War service” means such service within the meaning of article 4 of the said Order of 1979.
Police service, that is to say, service pensionable in pursuance of regulations from time to time in force under the Police Pensions Act 1948[^f00080] or the Police Pensions Act 1976[^f00081].	Immediately before completing his period of qualifying service the teacher was such a regular policeman as is mentioned in sub-paragraphs (a), (b) and (c) of regulation 6(1) of the Police Pensions (War Service) Regulations 1979[^f00082].	“War service” means such service within the meaning of regulation 4 of the said Regulations of 1979.
National Health service, that is to say, service pensionable in pursuance of regulations from time to time in force under section 10 of the Superannuation Act 1972, section 67 of the National Health Service Act 1946[^f00083] or section 66 of the National Health Service (Scotland) Act 1947[^f00084].	Immediately before completing his period of qualifying service the teacher was such an officer as is mentioned in regulation 3(2) of the National Health Service (Superannuation) (War Service, etc.) Regulations 1977[^f00085] or, as the case maybe, of the National Health Service (Superannuation) (War Service, etc.) (Scotland) Regulations 1977[^f00086].	“War service” means such service within the meaning of regulation 2(1) of the said Regulations of 1977.
Local government service, that is to say, service pensionable in pursuance of, or of regulations from time to time in force under, section 7 of the Superannuation Act 1972[^f00087], the Local Government Superannuation Acts 1937 to 1953[^f00088], the Local Government Superannuation (Scotland) Acts 1937 to 1953[^f00089], or in pursuance of a local Act scheme (within the meaning of any of those Acts) from time to time in force.	Immediately before completing his period of qualifying service the teacher was a person with war service in relation to whom the conditions specified in regulation F3(2) and (4) to (10) of the Local Government Superannuation Regulations 1986[^f00090] or, as the case may be, in regulation F3(2) and (4) to (9) of the Local Government Superannuation (Scotland) Regulations 1987[^f00091], were satisfied.	“War service” means such service within the meaning of regulation F2 of the said Regulations of 1986 or, as the case may be, of regulation F2 of the said Regulations of 1987.
Northern Ireland fire service, that is to say, service pensionable in pursuance of the Firemen’s Pension Scheme from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950[^f00092] or section 17 of the Fire Services Act (Northern Ireland) 1969[^f00093] or, as respects the Belfast fire brigade, the scheme so in force under section 13 of the said Act of 1950 or section 26 of the said Act of 1969.	Immediately before completing his period of qualifying service the teacher was such a regular fireman as is mentioned in sub-paragraphs (a), (b) and (c) of article 6(1) of the Firemen’s Pension Schemes (War Service) Order (Northern Ireland) 1980[^f00094].	“War service” means such service within the meaning of article 4 of the said Order of 1980.
Northern Ireland police service, that is to say, service pensionable in pursuance of an order or regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949[^f00095] or section 25 of the Police Act (Northern Ireland) 1970[^f00096].	Immediately before completing his period of qualifying service the teacher was such a regular policeman as is mentioned in sub-paragraphs (a), (b) and (c) of regulation 6(1) of the Royal Ulster Constabulary Pensions (War Service) Regulations 1980[^f00097].	“War service” means such service within the meaning of regulation 4 of the said Regulations of 1980.
Service in health and personal social services in Northern Ireland, that is to say, service pensionable in pursuance of regulations from time to time in force under section 61 of the Health Services Act (Northern Ireland) 1948[^f00098], section 67 of the Health Services Act (Northern Ireland) 1971[^f00099] and Schedule 8 thereto or article 12 of the Superannuation (Northern Ireland) Order 1972[^f00100].	Immediately before completing his period of qualifying service the teacher was such an officer as is mentioned in regulation 3(2) of the Health Services (Superannuation) (War Service, etc.) Regulations (Northern Ireland) 1978[^f00101].	“War service” means such service within the meaning of regulation 2(1) of the said Regulations of 1978.
Northern Ireland local government service, that is to say, service pensionable in pursuance of provisions of or made under the Local Government (Superannuation) Acts (Northern Ireland) 1950 to 1966[^f00102], article 9 of the Superannuation (Northern Ireland) Order 1972, or a local scheme within the meaning of article 10 of that Order.	Immediately before completing his period of qualifying service the teacher was a person with war service in relation to whom the conditions specified in regulation 98(2) and (4) to (9) of the Local Government (Superannuation) Regulations (Northern Ireland) 1981[^f00103] were satisfied.	“War service” means such service within the meaning of regulation 97 of the said Regulations of 1981.

PART II — AGE FACTOR

Age in completed years on 1st April 1978	Factor	Factor
Men	Women
40	0.1009	0.1328
41	0.1018	0.1344
42	0.1024	0.1357
43	0.1031	0.1372
44	0.1038	0.1389
45	0.1045	0.1405
46	0.1058	0.1422
47	0.1073	0.1437
48	0.1085	0.1454
49	0.1099	0.1470
50	0.1111	0.1487
51	0.1125	0.1502
52	0.1150	0.1525
53	0.1176	0.1548
54	0.1203	0.1571
55	0.1229	0.1599
56	0.1267	0.1628
57	0.1306	0.1663
58	0.1345	0.1707
59	0.1397	0.1759
60	0.1463	0.1810
61	0.1465	0.1818
62	0.1469	0.1825
63	0.1473	0.1833
64	0.1478	0.1840
65	0.1480	0.1844
66	0.1436	0.1800
67	0.1392	0.1756
68	0.1355	0.1713
69	0.1311	0.1669
70	0.1267	0.1625
71	0.1230	0.1575
72	0.1190	0.1519
73	0.1144	0.1463
74	0.1106	0.1406
75	0.1063	0.1350
76	0.1019	0.1294
77	0.0981	0.1238
78	0.0983	0.1181
79	0.0900	0.1131
80	0.0854	0.1088
81	0.0815	0.1044
82	0.0775	0.1006
83	0.0735	0.0969
84	0.0698	0.0931
85	0.0661	0.0894
86	0.0623	0.0856
87	0.8585	0.0825
88	0.0554	0.0794
89	0.0525	0.0769
90	0.0496	0.0744
91	0.0467	0.0719
92	0.0440	0.0694
93	0.0419	0.0669
94	0.0398	0.0644
95	0.0377	0.0625
96	0.0356	0.0600
97	0.0342	0.0581
98	0.0321	0.0556
99	0.0306	0.0531

SCHEDULE 9 — PERIODS MAKING UP QUALIFYING PERIOD

PART I

1

A period of pensionable employment.

2

A period counting as reckonable service by virtue of regulation D3 (which applies where additional contributions have been paid for a past period) or regulation D4 (which applies where additional contributions have been paid for a current period).

3

A period counting as admitted service or specified country service.

4

A period of service or employment in respect of which a transfer value has been received.

PART II

5

A period of employment in the British Islands in a university, a university college or a college of a university, or as a full-time teacher, if—

(a) contributions in respect of the employment were payable under the Federated System of Superannuation for Universities before 1st April 1975, and

(b) the person’s accrued rights in respect of the employment up to that date were then transferred to the Universities Superannuation Scheme.

6

A period of employment as an inspector appointed under section 77(2) of the Education Act 1944[^f00104].

7

A period of employment as a civil servant, if paragraph 10 of Schedule 2 to the 1967 Regulations became applicable to the employment.

8

A period of pensionable employment in an educational capacity by the British Broadcasting Corporation.

9

A period of service as a member of the House of Commons which was reckonable service within the meaning of the Parliamentary and other Pensions Act 1972[^f00105].

10

A period of employment as a civil servant in England, Wales or Scotland not falling within paragraph 7.

11

A period of pensionable employment as a civil servant in Northern Ireland, the Isle of Man or the Channel Islands.

12

A period of employment which was contributory service for the purposes of the Overseas Service Pensions (Scheme and Fund) Regulations 1966[^f00106].

13

A period of employment as a full-time teacher, or in a capacity involving to a substantial extent the control or supervision of teachers, or as a civil servant, in a country or territory which was at any time a country specified in section 1(3) of the British Nationality Act 1948[^f00107] or a colony within the meaning of that Act, if—

(a) the employment was pensionable under any law for the time being in force in the country or territory, or

(b) the employer was the government of, or a public authority in, the country or territory and contributions in respect of the employment were payable to a provident fund.

14

A period of pensionable employment in a university, a university college or a college of a university in such a country or territory as is mentioned in paragraph 13.

15

A period of employment in the Republic of South Africa or in the mandated territory of South West Africa, if—

(a) had the employment been in such a country or territory as is mentioned in paragraph 13 it would have fallen within paragraph 13 or 14, and

(b) at some time during the 3 months ending with 30th May 1962 the person was employed in the Republic or in the mandated territory in service which was approved external service within the meaning of section 13 of the Act of 1925[^f00108].

16

A period of employment as a full-time teacher while holding a commission in the naval, military or air forces of the Crown or in any of the women’s services that were mentioned in Schedule 4 to the Superannuation Act 1965[^f00109], if retired pay is being earned in respect of the employment.

17

A period of employment in respect of which contributions were payable to the Social Workers' Pension Fund.

18

A period of employment in respect of which contributions were payable under the Federated System of Superannuation for Universities not falling within paragraph 5.

19

A period of employment by the British Council in respect of which contributions were payable under the British Council Overseas Service Pension Scheme.

20

A period of employment as an officer of an employing authority within the meaning of the National Health Service (Superannuation) Regulations 1980[^f00110].

21

A period of employment in respect of which contributions were payable under the Federated Superannuation Scheme for Nurses and Hospital Officers, if—

(a) either the National Health Service (Superannuation) Regulations 1980 or the National Health Service (Superannuation) (Scotland) Regulations 1980[^f00111] applied to the employment, or

(b) the employer was a scheduled body or a former local authority or a local Act authority, within the meaning of the Local Government Superannuation Regulations 1986[^f00112] or the Local Government Superannuation (Scotland) Regulations 1987[^f00113], or

(c) there were applicable to the employment any regulations or scheme made under section 2 or 5A of the Local Government (Superannuation) Act (Northern Ireland) 1950[^f00114], under section 61 of the Health Services Act (Northern Ireland) 1948[^f00115] or under article 12 or 14 of the Superannuation (Northern Ireland) Order 1972[^f00116], or

(d) the employment was in a civil service in the British Islands.

22

A period of employment to which rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00117] (pensions of persons transferring to different employment) applied, if the person had previously been in pensionable employment.

23

A period of pensionable employment by an association of teachers.

24

A period of pensionable service as a clerk in holy orders or as a regular minister of any religious denomination.

SCHEDULE 10 — MODIFIED APPLICATION IN CERTAIN CASES

PART I — NATIONAL INSURANCE MODIFICATION OF PENSIONS

1

In this Part, unless the context otherwise requires—

“the Act” means the National Insurance Act 1965[^f00118];

“non-participating employment” has the meaning assigned to it by section 56(1) of the Act;

“part-time teacher” means a person who has elected under regulation B2 that his part-time employment is to be pensionable employment;

“retired teacher” means a person who has ceased to be in pensionable employment and has attained state pensionable age.

2

(1) A retirement pension payable in the case of a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to new entrants within the meaning of those Regulations, or

(b) not being an existing teacher within the meaning of the Modification Regulations or a teacher in whose case by virtue of interchange rules those Regulations applied as they applied in the case of such an existing teacher, entered pensionable employment after 31st March 1967 and before 1st April 1980,

is reduced by an amount calculated by multiplying £1.70 by his reckonable service on or after 1st July 1948 but before 1st April 1980, expressed in years and any fraction of a year.

(2) In the case of a retired teacher—

(a) who was last in pensionable employment before 1st April 1980, and

(b) whose retirement pension is one to which he became entitled by virtue of regulation E4(6),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph (1) to be such service as is there mentioned.

(3) Where the retired teacher before 1st April 1980 elected for the purposes of regulation 24 of the 1976 Regulations to purchase added years, those added years are deemed for the purposes of sub-paragraph (1) to be such reckonable service as is there mentioned.

(4) Sub-paragraph (1) applies not only in the case of such a retired teacher as is there mentioned but also in the case of a retired teacher to whom paragraph 2(1) of Schedule 9 to the 1976 Regulations did not apply if the Secretary of State is satisfied that the contributions paid by him before 1st April 1980 were modified on the assumption that the said paragraph 2(1) did apply in his case.

3

(1) This paragraph applies to a retired teacher who—

(a) by virtue of the Modification Regulations or of interchange rules, was subject to the modifications of the Acts of 1918 to 1956 made by those Regulations and applicable to existing teachers within the meaning of those Regulations, or

(b) before 1st April 1980 paid contributions at a reduced rate by virtue of an election under paragraph 2(1)(c) of Schedule 9 to the 1976 Regulations.

(2) A retirement pension payable to such a retired teacher is reduced in respect of his reckonable service after the relevant date but before 1st April 1980 by the amount calculated by multiplying by such reckonable service, expressed in years and a fraction of a year, the sum specified in column 2 (or column 3 in the case of a woman) of the Table in the Appendix to this Part opposite his age at the date of modification for the purposes of the Modification Regulations.

(3) The relevant date for the purposes of sub-paragraph (2) is—

(a) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(a), the date which was in relation to him the date of modification for the purposes of the Modification Regulations, and

(b) in relation to a retired teacher to whom this paragraph applies by virtue of sub-paragraph (1)(b), the first day of the month next following that in which the election mentioned in that sub-paragraph was made.

(4) In the case of a retired teacher—

(a) who was last in pensionable employment before 1st April 1980, and

(b) whose retirement pension is one to which he became entitled by virtue of regulation E4(6),

any additional period of reckonable service taken into account under regulation E8(2) is deemed for the purposes of sub-paragraph (2) to be such service as is there mentioned.

4

For the purposes of paragraphs 2 and 3 the reckonable service of a retired teacher is his effective reckonable service.

5

If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 which was not non-participating employment the pension is, except as provided in paragraphs 7 and 8, reduced, for each year of such period, and proportionately for part of a year by the appropriate amount specified in the Table below.

Annual rate of salary during period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period
	From 3rd April 1961 to 5th January 1964	From 3rd April 1961 to 5th January 1964
			From 6th January 1964 to 5th April 1975	From 6th January 1964 to 5th April 1975
	Men	Women	Men	Women
£	£	£	£
Not exceeding £468	nil	nil	nil	nil
Over £468 but not exceeding £520	0.19	0.16	0.19	0.16
Over £520 but not exceeding £572	0.58	0.48	0.58	0.48
Over £572 but not exceeding £624	0.96	0.80	0.96	0.80
Over £624 but not exceeding £676	1.35	1.12	1.35	1.12
Over £676 but not exceeding £728	1.73	1.44	1.73	1.44
Over £728 but not exceeding £780	2.12	1.76	2.12	1.76
Over £780 but not exceeding £832	2.31	1.92	2.51	2.09
Over £832 but not exceeding £884	2.31	1.92	2.90	2.42
Over £884 but not exceeding £936	2.31	1.92	3.29	2.74
Over £936	2.31	1.92	3.48	2.90

6

If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 in respect of which a payment in lieu of contributions has been made the retirement pension is, except as provided in paragraphs 7 and 8, reduced—

(a) by £2.31 in the case of a man and by £1.92 in the case of a woman for each year, and proportionately for part of a year, of any period from 3rd April 1961 to 5th January 1964, and

(b) by £3.48 in the case of a man and by £2.90 in the case of a woman for each year, and proportionately for part of a year, of any period from 6th January 1964 to 5th April 1975.

7

Where—

(a) a period of employment of a retired teacher which was not non-participating employment or in respect of which a payment in lieu of contributions had been made is treated as reckonable service by virtue of interchange provisions, and

(b) the Secretary of State is informed of the amount by which his pension under the pension scheme applicable to him before interchange provisions applied to him would have been reduced in respect of that period by reason of graduated retirement benefit payable under the Act or of the method of calculating such reduction,

the retirement pension in respect of that period is reduced by that amount or by an amount calculated in accordance with that method, as the case may be, and no reduction is to be made under paragraph 5 or 6 in respect of that period.

8

No reduction in the amount of a retirement pension is to be made under paragraph 5 or 6 in respect of any period which is reckonable service by virtue of regulation D3 or D4 or of regulations under section 1 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00119] (employment in national service).

9

A retirement pension payable to a part-time teacher, so far as it is attributable to any part-time service which was non-participating employment within the meaning of the Act (exclusive of any period of such employment in respect of which a payment in lieu of contributions has been made), is not to be less than the amount required to constitute the benefits in respect of that service equivalent pension benefits.

10

(1) An annual pension in respect of any such service as is mentioned in paragraph 9 is to be paid to a part-time teacher to whom no retirement pension is payable under regulation E4 if he is in pensionable employment on attaining state pensionable age.

(2) A pension under this paragraph is of the amount required to constitute the benefits in respect of the service equivalent pension benefits and is payable from the day following that on which he ceases to be in pensionable employment or in employment which would, if he had not attained the age of 70, be pensionable employment.

(3) Regulation E31(2) (application for payment) applies in relation to a pension payable under this paragraph.

11

A part-time teacher to whom paragraph 10 applies is entitled to be paid a sum equal to the balance of his contributions computed as at the date of repayment in accordance with regulation C11 reduced by half the actuarial value of the pension payable to him under paragraph 10.

12

(1) Any person who was employed in non-participating employment and attains state pensionable age is to be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service—

	Man	Women
during the period from 3rd April 1961 to 5th January 1964	£2.31	£1.92
during the period from 6th January 1964 to 5th April 1975	£3.48	£2.90

APPENDIX

Age at date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification	Yearly reduction of retirement pension for each completed year of reckonable service after date of modification
	Men	Women
(1)	(2)	(3)
	£	£
20 or under	1.70	1.70
21	1.65	1.60
22	1.60	1.53
23	1.55	1.45
24	1.50	1.37
25	1.47	1.30
26	1.45	1.23
27	1.43	1.17
28	1.40	1.13
29	1.35	1.07
30	1.33	1.03
31	1.30	0.97
32	1.27	0.95
33	1.25	0.93
34	1.23	0.90
35	1.20	0.87
36	1.17	0.85
37	1.15	0.83
38	1.13	0.80
39	1.10	0.77
40	1.07	0.75
41	1.07	0.73
42	1.05	0.73
43	1.03	0.70
44	1.00	0.70
45	0.97	0.67
46	0.95	0.65
47	0.95	0.65
48	0.93	0.63
49	0.93	0.63
50 and over	0.93	0.60

PART II — EMPLOYMENT AT REDUCED SALARY

13

Subject to paragraphs 14 to 19, these Regulations apply as if the person had been one person in relation to pensionable employment (“the earlier employment”) up to the end of his employment at the previous rate and a separate person in relation to pensionable employment (“new employment”) from the start of his employment at the reduced rate, and accordingly apply separately in relation to each of those employments.

14

For the purposes of regulation E3 (qualification for retirement benefits), periods counting towards a qualifying period in relation to one of the employments count also in relation to the other.

15

(1) For the purposes of regulation E30(2) (limits on reckonable service for calculating benefits), periods counting as reckonable service in relation to one of the employments count also in relation to the other.

(2) Any period excluded by regulation E30(2) is excluded in relation to new employment only.

16

(1) A period for which the person has, before the first day of new employment, elected to pay additional contributions under regulation C3 does not count as reckonable service in relation to new employment but does, subject to sub-paragraph (2), count in relation to the earlier employment.

(2) An election to pay such contributions by Method A or C which was made less than 12 months before the first day of new employment ceases to have effect on that day, and any contributions paid in pursuance of it are to be refunded.

(3) If an election to pay such contributions is made on or after the first day of new employment—

(a) the period to which it relates counts as reckonable service in relation to new employment but does not count in relation to the earlier employment, and

(b) if the contributions are to be paid by Method B paragraph 10 of Schedule 4 (calculation of lump sum where salary reduced) does not apply.

17

(1) This paragraph applies if the person becomes entitled to payment of retirement benefits by virtue of regulation E4(6) (incapacity).

(2) For the purposes of regulation E8 (enhancement) the appropriate period is to be calculated by reference to the aggregate of the period counting as reckonable service in relation to the earlier employment and the period so counting in relation to new employment, and—

(a) if he becomes entitled to payment of the benefits within 3 years after the start of new employment, the period counting as reckonable service in relation to the earlier employment, or

(b) in any other case, the period so counting in relation to new employment,

is increased by the appropriate period so calculated.

18

(1) For the purpose of calculating any death grant under regulation E19 or supplementary death grant under regulation E20 that may become payable in respect of the person—

(a) the average salary mentioned in regulations E19(2) and E20(2)—

(i) if the grant becomes payable within 3 years after the start of new employment, is his average salary in respect of the earlier employment, and

(ii) in any other case, is his average salary in respect of new employment,

(b) the retirement lump sum mentioned in regulation E19(2) is the aggregate of the lump sums that would have become payable as there mentioned in respect of each of the employments, enhanced in accordance with paragraph 17, and

(c) the retirement pension mentioned in E20(3) is the aggregate of the retirement pensions paid in respect of each of the employments.

(2) Only one of either kind of grant is to be paid.

19

Regulation E25(10) does not have effect so as to preclude the payment of a children’s pension in respect of each of the employments.

PART III — POLICY SCHEMES

20

In this Part “policy scheme service” has the meaning that was given in regulation 3(2) of the Teachers' Superannuation (Policy Schemes) Regulations 1979[^f00120] (“the 1979 Regulations”).

21

For the purposes of regulation C3(1) (case in which additional contributions may be paid for past period), if the person’s policy scheme service began before he first became employed in pensionable employment he is to be treated as having first become so employed when his policy scheme service began.

22

For the purposes of regulation E3 (qualification for retirement benefits), paragraph 1 of Schedule 9 has effect as if his policy scheme service had been pensionable employment beginning after 5th April 1988.

23

For the purposes of regulation E6 (amount of retirement lump sum), his policy scheme service is to be treated as reckonable service after 30th September 1956.

24

Only 9/10ths of his policy scheme service is effective reckonable service.

25

(1) For the purposes of paragraphs 1 and 2 of Schedule 3 (maximum length of additional periods), if paragraph 1(2)(a) of Schedule 3 (continuous pensionable employment) applies his adjusted age—

(a) if when he made the election under regulation 4 of the 1979 Regulations he was subject to the policy scheme, is A − C, and

(b) in any other case, is B − C,

where—

A is his age when the election took effect,

B is his age when pensionable employment in continuation of his policy scheme service began, and

C is 9/10ths of his policy scheme service.

(2) If paragraph 1(2)(b) of Schedule 3 applies, his adjusted age for the purposes mentioned in sub-paragraph (1) above is D − (E + F), where—

D is his age at the start of his most recent pensionable employment,

E is the total time spent by him in pensionable employment, and

F is 9/10ths of his policy scheme service.

26

(1) For the purposes of paragraph 2 (National Insurance modifications), his policy scheme service is to be treated as service after the beginning of July 1948.

(2) No reduction in the amount of his retirement pension is to be made under paragraph 5 or 6 in respect of the period of his policy scheme service.

PART IV — ADMITTED SERVICE

27

(1) In the case of a person with admitted service who has not been in pensionable employment, regulation C10(1) (right to repayment of balance of contributions) has effect with the substitution—

(a) for “pensionable employment” of “admitted service”, and

(b) for “retirement benefits” of the benefits described in paragraph 28(1).

(2) In the case of any person with admitted service, regulation C11 (calculation of balance of contributions) has effect as if the amounts specified in regulation C11(3) included the contributions paid by him in respect of that service.

28

(1) Subject to sub-paragraphs (2) to (5) and paragraph 30, an annual pension and a lump sum (“admitted service benefits”) are payable in respect of admitted service.

(2) A person who has not been in pensionable employment is qualified for admitted service benefits if his admitted service amounts to at least 5 years.

(3) Any other person with admitted service is qualified for admitted service benefits if he is qualified for retirement benefits.

(4) A person who has not been in pensionable employment and is qualified for admitted service benefits becomes entitled to payment of them on his 60th birthday.

(5) Any other person qualified for admitted service benefits becomes entitled to payment of them when he becomes entitled to payment of retirement benefits.

29

(1) The rate of the annual pension is—

$$(A80×B)+C5$ where— A is the average annual rate of his salary during his admitted service, B is the length of the admitted service, expressed in years and any fraction of a year, and C is so much of— $(A80×B)$ as is attributable to admitted service before 1st April 1962.$

(2) The amount of the lump sum is—

$$(A30×D)+(3×A80×E)$ where— A is the same as in sub-paragraph (1), D is the length, expressed in years and any fraction of a year, of admitted service before 1st April 1963, and E is the length, so expressed, of admitted service after 31st March 1963.$

30

Regulations E18 (deferment, etc.), E31 (application for payment, etc.) and E32 (benefits not assignable) apply in relation to admitted service benefits as they apply in relation to retirement benefits.

PART V — SPECIFIED COUNTRY SERVICE

31

Regulations E4 (entitlement to payment of retirement benefits), E6 (amount of retirement lump sum), E13(3) (pension becoming payable again after cessation on ceasing to be incapacitated), E15 (retirement benefits on cessation of further employment) and E16 (short service annuity) have effect with the substitution for references (whether direct or not) to the age of 60 of references to the age obtained by deducting from 60 years a period of 3 months in respect of each complete year of up to 20 years of specified country service.

32

Subject to paragraph 33—

(a) for the purpose of calculating retirement benefits, and grants under regulations E17, E19 and E20, and

(b) for the purposes of regulation E30(2) (restriction of effective reckonable service to 45 years, etc.),

specified country service counts as reckonable service at 1.5 times its actual length.

33

For the purposes of regulation E8 (enhancement of retirement benefits in case of incapacity), in calculating relevant service specified country service counts as reckonable service at its actual length.

PART VI — SERVICE BEFORE 1ST APRIL 1945

34

(1) The persons to whom this Part applies are persons in pensionable employment who—

(a) are employed by, or in a school maintained by, a local education authority, and

(b) have not become entitled to payment of retirement benefits.

(2) The service to which this Part applies is full-time service before 1st April 1945—

(a) in or in connection with a public elementary school as a supplementary teacher, additional teacher, additional woman teacher or additional female teacher, or

(b) in the employment of a former authority within the meaning of the Education Act 1944[^f00121] in an establishment for providing social or physical training, if the employment was in a capacity in which the person’s principal duty was to provide or supervise the provision of such training and the service was not recognised or contributory service, or

(i) the service was of the same kind as service approved by the Minister of Education for the purposes of section 2(1) of the Act of 1945[^f00122], and

(ii) before being so employed the person had been employed for not less than 3 years, whether in or outside England and Wales, as a teacher in a capacity of a kind approved by the Minister of Education under paragraph 3(b) of Schedule 1 to the Act of 1945, or

(d) as a teacher employed by a local authority in the provision under section 30(cc) of the Mental Deficiency Act 1913[^f00123] of suitable training or occupation for defectives under supervision or guardianship or sent to certified institutions, if the service—

(i) was in the capacity of a certificated or uncertificated teacher, and

(ii) was approved for the purposes of previous provisions on the recommendation of the Board of Control.

35

(1) If a person to whom this Part applies—

(a) by giving written notice to the Secretary of State so elects, and

(b) pays the required contribution,

these Regulations have effect in relation to him as if any specified period during which he was in service to which this Part applies had been a period of pensionable employment.

(2) The required contribution is—

(a) the total of the contributions that would have been payable for the specified period under the Act of 1922[^f00124] or under section 9(1)(a) of the Act of 1925[^f00125] if the service had been recognised or contributory service, and

(b) interest on that total at 4 per cent per annum, compounded with yearly rests, from 1st April 1947 to the date of payment.

SCHEDULE 11 — ALLOCATION OF PART OF RETIREMENT PENSION

PART I — CONTENTS OF DECLARATION

1

(1) A declaration is to specify—

(a) the part of the retirement pension allocated, and

(b) which alternative benefit it is to provide.

(2) The part allocated, which is to be expressed as a whole number of pounds, must not exceed the lower of—

(a) 1/3rd of the annual rate of the retirement pension, disregarding any National Insurance modification under Schedule 10, and

(b) the amount that would result in the reduction of that rate to less than the rate of, as the case may be, the annuity mentioned in regulation E11(2)(a) or the subsequent annuity mentioned in regulation E11(2)(b),

and must not be such as to affect any equivalent pension benefits.

PART II — PROCEDURE

2

(1) A person who, with a view to making an allocation, gives the Secretary of State at least 4 months' notice of his intended retirement is referred to in this Schedule as a “retiring employee”.

(2) For the purposes of this Schedule a person’s relevant birthday is—

(a) where retirement benefits become payable by virtue of regulation E4(7) (redundancy, etc.), his 50th, and

(b) in any other case, his 60th.

3

(1) Before delivering a declaration a person must have given the Secretary of State written notice of his intention to make an allocation.

(2) The notice is to be given—

(a) in the case of a retiring employee, no later than his application for payment of retirement benefits, and

(b) in any other case, no earlier than 4 months before the later of—

(i) the date on which the person becomes qualified for retirement benefits, and

(ii) his relevant birthday.

4

(1) Before delivering a declaration a person must also, at his own expense—

(a) have satisfied the Secretary of State as to his health, and

(b) have provided the Secretary of State with such information about the person for whose benefit the allocation is to be made, and verified it in such manner, as the Secretary of State may reasonably require.

(2) In order to satisfy the Secretary of State as to his health the person must have been examined by a medical practitioner nominated by the Secretary of State; he may if he wishes be examined by a second such practitioner if the Secretary of State is not satisfied as a result of the first examination.

5

(1) On receiving a notice under paragraph 3 the Secretary of State is to notify the person in writing of—

(a) the amount or estimated amount of his retirement pension,

(b) the name and address of the nominated medical practitioner, and

(2) A declaration is to be delivered—

(a) if the person is resident outside the United Kingdom, within 4 months, and

(b) in any other case, within 3 months,

after receipt of the Secretary of State’s notification under sub-paragraph (1).

(3) If he is satisfied as to the person’s health, and with the information provided in accordance with paragraph 4(1)(b), the Secretary of State is to send him a suitable form on which to make the declaration.

(4) On the delivery to him of a declaration, the Secretary of State is to provide the person making it with written particulars of the alternative benefit.

6

A declaration, and any notice or other communication under this Part, may be sent by post.

PART III — OTHER MATTERS

7

(1) Subject to sub-paragraphs (2) to (6), a declaration takes effect as such on the day on which it is delivered to the Secretary of State.

(2) A declaration cannot take effect before the person’s relevant birthday.

(3) A declaration has no effect if either the person making it or the person for whose benefit the allocation was to be made dies before the material time.

(4) In the case of a declaration made by a retiring employee the material time is the later of—

(a) the day after that on which the declaration is delivered, and

(b) the day before that on which he becomes entitled to payment of retirement benefits.

(5) In any other case the material time is the day on which the declaration is delivered.

(6) A declaration may be revoked or varied by a further declaration delivered—

(a) in the case of a retiring employee, before the day on which he becomes entitled to payment of retirement benefits, and

(b) in any other case, before the day on which the original declaration is delivered.

8

(1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retirement benefits.

(2) For the purposes of sub-paragraph (1), if a person other than a retiring employee dies in pensionable employment after his declaration has taken effect, he is to be taken to have become entitled to payment of retirement benefits on the date of his death.

9

(1) If notice of intention has been given under paragraph 3 and by the later of—

(a) the date of the person’s becoming entitled to retirement benefits, and

(b) his relevant birthday,

no declaration has been delivered, then, from the later of those dates until he has either delivered a declaration or failed to satisfy the Secretary of State as mentioned in paragraph 5(3), 1/3rd of his retirement pension may be withheld.

(2) Any resulting underpayment or overpayment is to be adjusted in due course.

10

(1) If after a retiring employee has delivered a declaration the rate of his retirement pension is increased, otherwise than under the Pensions (Increase) Act 1971[^f00126], the part allocated is correspondingly increased.

(2) Sub-paragraph (1) applies even if the increase in the retirement pension takes effect from a date earlier than the date of delivery of the declaration.

(3) The corresponding increase in the part allocated, which is to be rounded down to the nearest pound, takes effect from the same date as the increase in the retirement pension.

(4) If the alternative benefit is the one described in regulation E11(2)(b) (annuity for declarant followed by annuity for surviving spouse), the resulting increase in the first of those annuities takes effect from the same date as the increase in the retirement pension.

11

If after a person has delivered a declaration the rate of his retirement pension is reduced, the declaration continues to have effect but the part allocated is reduced to any extent necessary to secure that the restrictions in paragraph 1(2) are still complied with.

SCHEDULE 12 — TRANSFER VALUES

PART I — OUTWARD TRANSFERS

1

A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under paragraph 14 of Schedule 1A to the Pensions Act[^f00127] for the calculation of cash equivalents.

2

Where—

(a) a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme, or

(b) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme and none of the service to which it relates is service before 1st September 1988,

and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis.

3

Where—

(a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme, and

(b) the service to which it relates includes service before 1st September 1988, and

the amount of the transfer value is the total of A and the greater of B and C, where—

A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 31st August 1988,

B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before 1st September 1988, and

C is a notional transfer value, calculated as if Schedule 7 to the 1976 Regulations, as in force on 31st August 1988, had continued in force, in respect of his service before 1st September 1988.

4

Where—

(a) a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme, and

(b) the service to which it relates includes service before 1st September 1988, and

the amount of the transfer value is D—E, where—

D is the transfer value that would have been payable if paragraph 3 had applied, and

E is the amount of the cash equivalent.

5

Where—

(a) a transfer value is payable to the scheme managers of a personal pension scheme, and

(b) a right to a part cash equivalent was acquired,

the transfer value is to be calculated on the cash equivalent basis but as if the person’s pensionable employment had ended with 5th April 1988.

6

(1) This paragraph applies where—

(a) a transfer value falls to be calculated in accordance with paragraph 3 or 4, and

(b) for the purposes of paragraph 3 C is greater than B.

(2) Subject to sub-paragraphs (3) and (4), if the transfer value is not paid within 6 months after the person ceased to be in pensionable employment the amount calculated in accordance with paragraph 3 or 4 is increased by adding to it interest on C at 9 per cent per annum, compounded with 3-monthly rests, for each complete period of 3 months after the end of the employment and before the date of payment.

(3) If the employment ended before 1st April 1977 the amount calculated in accordance with paragraph 3 is increased by adding to it—

(a) interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before 1st April 1977, and

(b) interest on C at 9 per cent per annum, compounded with 3-monthly rests, for the period of 3 months beginning on 1st April 1977 and for each subsequent complete period of 3 months before the date of payment.

(4) If the employment ended after 5th April 1978 and before 1st April 1979 the amount calculated in accordance with paragraph 3 is increased by adding to it interest on C at 6 per cent per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.

7

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