The Teachers’ Pension Scheme Regulations 2014

[^key-bd5d0055fd2d4ce8ecb43b2064338a50]: Words in Sch. 3 para. 14(b) inserted (1.8.2021) by The Teachers’ Pensions (Miscellaneous Provisions) (Amendment) Regulations 2021 (S.I. 2021/805), regs. 1, 20(b)

[^key-ea8166013aa04c182f46a660ed76d886]: Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(2)(a)

[^key-1925e23bc6a56e0560db11994d2fd797]: Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(2)(b)

[^key-6266b45fc4836bfdcbfdac3898a6be3c]: Sch. 3 para. 5(3)(za) inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(3)

[^key-cc8fbdae435545633703c1e2c62a9b3d]: Sch. 3 para. 6(2) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(4)

[^key-d1a3d53a8e4a9ddbe71cfaba69e8c37e]: Words in Sch. 3 para. 9(2)(b) inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(5)

[^key-1727c63871b7251481f75a0a49b8bc32]: Sch. 3 para. 27(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(6)

[^key-f0821493f47ee0edbc92dff65cbbb405]: Sch. 3 para. 29(5) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(7)

[^key-c2b248676f349478456f65ac7da92b1e]: Words in Sch. 3 para. 31(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations 2022 (S.I. 2022/320), regs. 1(2), 2(8)

[^key-62ed999c480f6be89bd44a456a4217a6]: Reg. 204(2)(a) applied (with modifications) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations 2023 (S.I. 2023/871), regs. 1(b), 55

[^key-b3d884d69e5e5503bbe949582b7a333e]: Reg. 212(2)(a) applied (with modifications) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations 2023 (S.I. 2023/871), regs. 1(b), 55

[^key-4409f1c11d30d17ec4aaa57b9940bdea]: Words in reg. 181(3)(b) inserted (20.12.2023) by The National Security Act 2023 (Consequential Amendments of Subordinate Legislation) Regulations 2023 (S.I. 2023/1267), reg. 1(2), Sch. para. 38

[^key-176f7374eefb561b4db2a56363dce0df]: Words in reg. 3 inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(2)(a)

[^key-dbe89ec8bd4f861797fe76316fe1f5d5]: Word in reg. 3 substituted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(2)(b)(i)

[^key-117e404fbc52eda23cf458e3d40401db]: Words in reg. 3 inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(2)(b)(ii)

[^key-53393127a9810557e3efbc7d66c9cd80]: Reg. 23(1)(b): comma substituted for word (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(3)(a)

[^key-f6ce407e1df9f8b41a9c9a86bdb875d5]: Words in reg. 23(1)(b) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(3)(b)

[^key-653885211a30d6eed2a6d052c1007731]: Reg. 33: comma substituted for word (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(4)(a)

[^key-75da0920d152dc0156fba10e4abd4ecb]: Words in reg. 33 inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(4)(b)

[^key-dd79819111f7b9e2b4ec6ac7987595d4]: Words in reg. 34(2)(c) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(5)

[^key-fedfed1039153485766c7807e1090313]: Words in reg. 39(a) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(6)

[^key-5bed0ce1e0fd5571425263e01bb7bac3]: Reg. 189(3A) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(7)

[^key-326d2aa577849ab8049ac390716f81a0]: Words in reg. 219(2)(f) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(8)

[^key-608b5381e471148b90ee4fc36b6ac327]: Words in reg. 185 table substituted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 4

[^key-79a3c76d1c44353ab26823b4d864ee8d]: Word in reg. 196(4) substituted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 5(a)

[^key-e6cce4fe2e257b79719951b6865251f8]: Word in reg. 196(4)(a) substituted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 5(b)

[^key-0bf388ec1440a05c77dbdb81b021d7f3]: Sch. 1 para. 22A inserted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 7

[^key-4faaf861a49800ec151eea29ef3819bb]: Words in Sch. 1 para. 4 substituted (1.4.2025 with effect from 14.11.2024) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 6(1)(a)(2)

[^key-da577ecb5b98e1148099b6d07c795fe8]: Words in Sch. 1 para. 6(a) omitted (1.4.2025 with effect from 14.11.2024) by virtue of The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 6(1)(b)(i)(2)

[^key-ad53b4ab5d7a66daf7ae7e402069b042]: Words in Sch. 1 para. 6(a) substituted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 6(1)(b)(ii)

[^key-36141a3954b5508ddee9b831aa3834c8]: Words in Sch. 1 para. 26(a) substituted (1.4.2025) by The Teachers’ Pensions Schemes (Amendment) Regulations 2025 (S.I. 2025/284), regs. 1(c), 8

[^key-f7e04ea024ae947f0db9b72f09ccdac0]: Words in reg. 3 inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(2)(a)

[^key-4d638c8b5fd60d375bf2f34fb8b6bd9f]: Words in reg. 3 inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(2)(b)

[^key-c7095b9043a3653aac1fa5c29696c353]: Words in reg. 3 inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(2)(c)

[^key-22927d5a04f20c6d5cf683da46cf8950]: Words in reg. 23(1)(b) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(3)

[^key-ba99f9922aa398c53aa7d7288b406558]: Words in reg. 33 inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(4)

[^key-4027bc5f9207b40a8599a4ae2588ce79]: Words in reg. 34(2)(c) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(5)

[^key-5887c4f91cdfef70f9a1c9a0f5442f75]: Words in reg. 39(a) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(6)

[^key-2c5a119559d37e3fbe87e3bd01dc95c6]: Words in reg. 143(2)(a) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(7)

[^key-31b05a0e90c7e5d2e63eac93fb274fda]: Words in reg. 150(2)(a) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(8)

[^key-0b08e18637386fd690f4ddb3b2c72504]: Words in reg. 184(4) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(9)

[^key-f781906811f261b2c04ebf1c2edeef4e]: Words in reg. 189(3) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(10)

[^key-648d6f3a65abbbabde565bd30cd9ea90]: Words in reg. 219(2)(f) inserted (6.4.2025) by The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 (S.I. 2025/201), regs. 1(2), 24(11)

Scheme valuation and employer cost cap

225

Schedule 4 (scheme valuation and employer cost cap) has effect.

35

Teacher employed in the Lycée Français Charles de Gaulle de Londres.

Application of existing scheme regulations

Transition member who has not reached normal pension age under the existing scheme

38A

• (1) This paragraph applies to a transition member (P) whilst P—

• (a) is entitled to an ill-health pension under this scheme; and

• (b) has not reached normal pension age under the existing scheme.

• (2) Whilst this paragraph applies—

• (a) no pension is payable to P under the existing scheme before P’s normal pension age in that scheme; and

• (b) a pension is payable to P under this scheme, determined in accordance with sub-paragraph (3).

• (3) Whilst this paragraph applies, the following are payable to P—

• (a) a pension, the annual rate of which is the sum of—

• (i) P’s annual rate of ill-health pension calculated under regulation 113 of these Regulations,

• (ii) the annual rate of retirement pension that would, if P was entitled to payment of an ill-health pension under the existing scheme, be payable to P under the existing scheme regulations, excluding any total incapacity pension payable under regulation 65 of the existing scheme regulations, and adjusted following any election by P under regulation 116 of those Regulations, and

• (iii) the annual rate of total incapacity pension, if any, payable under regulation 116 of these Regulations;

• (b)

• (i) any lump sum payable to P under regulation 168 of these Regulations, and

• (ii) the amount of any lump sum that would have been payable to P had P been entitled to payment of an ill-health pension under the existing scheme, including any lump sum payable under regulation 116 of the existing scheme regulations, if P makes such an election.

• (4) P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension which P would have received had P been entitled to payment of an ill-health pension under the existing scheme, in accordance with the existing scheme regulations.

• (5) If a transfer of benefits takes place from the existing scheme prior to the existing scheme normal pension age, P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) comes to an end.

• (6) If this paragraph applies, P may not apply under the existing scheme for retirement benefits under Case E as provided in Schedule 7 of the existing scheme regulations.

Transition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme

38B

• (1) This paragraph applies to a transition member (P) in receipt of a pension in accordance with paragraph 38A.

• (2) When P reaches normal pension age under the existing scheme, any benefit which is payable under paragraph 38A in respect of P’s service in the existing scheme ceases to be payable under this scheme, and any age pension due to P under the existing scheme becomes payable in accordance with the existing scheme regulations.

• (3) In calculating the annual rate of pension payable under the existing scheme for the purposes of sub-paragraph (2), the following are taken into account—

• (a) any lump sums paid out, under the existing scheme or this scheme, including by an election under regulation 116 or by commutation under regulation 118 or regulation 119 of the existing scheme regulations;

• (b) any transfer payment made to another scheme before P reached normal pension age under the existing scheme.

• (4) Before the payments in sub-paragraph (3), if any, are taken into account, they must be increased by the amount by which the annual rate of a retirement pension of that amount would have been increased under PIA 1971 if—

• (a) that pension was eligible to be so increased, and

• (b) the entitlement day for that pension was the date P’s pension became payable under regulation 38A.

Entitlement to payment of total incapacity pension

Calculation of retirement benefits after ill-health pension ceases to be payable: modification

39A

• (1) This paragraph applies to a transition member (P), if—

• (a) P is entitled to receive benefits payable under this scheme; and

• (b) P was in receipt of a previous ill-health pension following an application which was received by the Secretary of State before 6th January 2007.

• (2) Regulation 71 of the existing scheme regulations applies with the modification in regulation 71(2)(a)(i) of those regulations that after “pensionable employment of a person (P)” is inserted “including pensionable service under the Teachers’ Pension Scheme Regulations 2014”.

Reduction of ill-health pension and total incapacity pension

39B

• (1) This paragraph applies to a transition member (P), if—

• (a) P is entitled to receive benefits payable under this scheme, including total incapacity pension; and

• (b) P was in receipt of a previous ill-health pension following an application which was received by the Secretary of State before 6th January 2007.

• (2) The scheme manager may determine, after taking advice from the scheme actuary, that either or both of the following benefits are reduced—

• (a) P’s total incapacity benefits in this scheme;

• (b) part of P’s ill health benefits under regulation 71 of the existing scheme regulations (including by reference to paragraph 39A).

Entitlement to payment of a short-service serious ill-health grant

Application for payment of a surviving adult pension

Calculation of a short-term surviving adult pension of a surviving adult of a transition member

41A

• (1) This paragraph applies to a short-term surviving adult pension payment to a surviving adult of a transition member.

• (2) The short-term rate of surviving adult pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation 95 of the existing scheme regulations.

Long-term rate of a surviving adult pension of a surviving adult of a transition member

41B

The long-term rate of a surviving adult pension of a surviving adult (S) of a transition member is the sum of—

• (a) the surviving adult pension under this scheme;

• (b) the adult pension under the existing scheme;

• (c) any enhancement to which S is entitled under regulation 145 of these Regulations; and

• (d) any enhancement to which S is entitled under Part 3 of Schedule 9 to the existing scheme regulations.

Reduction of surviving adult pension

41C

• (1) This paragraph applies if the surviving adult (S) of a transition member applies—

• (a) for payment of a surviving adult pension under this scheme; and

• (b) for payment of an adult pension under the existing scheme.

• (2) The scheme manager may determine after taking advice from the scheme actuary that either or both of the following enhancements of surviving adult pension benefits are reduced—

• (a) S’s enhancement of a surviving adult pension under regulation 145 of these Regulations;

• (b) S’s enhancement of a surviving adult pension under Part 3 of Schedule 9 to the existing scheme regulations.

Application for payment of an additional (surviving adult) pension

Application for payment of a child pension

Calculation of a short-term child pension of an eligible child of a transition member

43A

• (1) This paragraph applies to a short-term child pension payment to a child of a transition member.

• (2) The short-term rate of child pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation 98 of the existing scheme regulations.

Rate of a long-term child pension of an eligible child of a transition member

43B

The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

• (a) the child pension under this scheme;

• (b) the child pension under the existing scheme;

• (c) any enhancement to which C is entitled under regulation 152 of these Regulations, and

• (d) any enhancement to which C is entitled under Part 3 of Schedule 9 of the existing scheme regulations.

Reduction of child pension

43C

• (1) This paragraph applies if the eligible child (C) of a transition member applies—

• (a) for payment of a child pension under this scheme; and

• (b) for payment of a child pension under the existing scheme.

• (2) The scheme manager may determine after taking advice from the scheme actuary that either or both of the following enhancement of child pension benefits are reduced—

• (a) C’s enhancement of a child pension under regulation 152 of these Regulations;

• (b) C’s enhancement of a child pension under Part 3 of Schedule 9 to the existing scheme benefits.

Application for payment of a death in service grant

Application for payment of a death out of service grant

Application for supplementary death grant

Application for payment of benefits for pension credit members

Transfer payments in respect of the existing scheme

Nomination continues to have effect

Election to pay contributions by a person serving in a reserve force

Commutation: small pensions

55

An application by a transition member under regulation 162 (application for payment of benefits) for a commutation under regulation 174 (commutation: small pensions) also has effect as an application for any commutation due to P under regulation 119 (commutation: small pensions) of the existing scheme regulations.

SCHEDULE4 — Scheme valuation and employer cost cap

Scheme valuation report

1

The scheme manager must commission the scheme actuary to carry out a valuation of this scheme (“scheme valuation”) and any connected scheme, and to prepare a scheme valuation report, in accordance with, and by reference to the effective dates defined and set out in HM Treasury directions under section 11 of the Public Service Pensions Act 2013, referred to in this Schedule as “Treasury directions”.

Employer cost cap

2

The employer cost cap for this scheme is 10.9% of the pensionable earnings of members of this scheme.

Breach of employer cost cap margins

3

If the scheme actuary reports in a valuation report that the cost cap cost of the scheme, calculated following a valuation in accordance with Treasury directions, has gone beyond the margins specified in HM Treasury directions under section 12 of the Public Service Pensions Act 2013, paragraph 4 applies.

Teachers’ Pension Scheme Advisory Board report

4

Where this paragraph applies, the responsible authority must request the Teachers’ Pension Scheme Advisory Board constituted under Part 2 of these Regulations to report, within six months of the request—

• (a) whether there is agreement between the employer representatives and the member representatives on a recommended procedure for aligning the cost cap cost of the scheme with the employer cost cap; and

• (b) if there is such agreement, the procedure which the board is in agreement to recommend.

Action by the responsible authority

5

On receipt of the Teachers’ Pension Scheme Advisory Board’s report, the responsible authority, in consultation with the scheme actuary and with such persons as the responsible authority considers appropriate, must—

• (a) review any recommendations put forward in that report; and

• (b) either—

• (i) if agreement has been reached, and the responsible authority accepts the proposed procedure, implement the procedure agreed between the members of the Teachers’ Pension Scheme Advisory Board; or

• (ii) if the responsible authority does not agree with any agreement reached, or if agreement has not been reached, make such change to the standard accrual rate as in the opinion of the scheme actuary is necessary to bring the cost cap cost of the scheme into line with the employer cost cap.

Timescale for action

6

Any changes to the scheme made as a result of paragraph 5 are to take effect within four years of the effective date as at which the cost cap cost of the scheme was evaluated in the scheme actuary’s valuation report.

When ill-health pension is taken to become payable before death of member: commutation of whole pension (serious ill-health)

112A

An ill-health pension is taken to become payable before the death of a member (D) if—

• (a) before D’s death D made an ill-health application;

• (b) at the same time as D made the ill-health application, D made an application under regulation 171 (commutation of whole pension (serious ill-health)) for commutation of the ill-health pension and, if applicable, a total incapacity pension; and

• (c) following consideration of the applications mentioned in sub-paragraphs (a) and (b), the Secretary of State determines that the ill-health pension and, if applicable, any total incapacity pension payable with it, should be commuted.

Annual rate of ill-health pension

When ill-health pension ceases to be payable

Surviving qualifying partner

Pension protection lump sum death benefit

141A

• (1) A death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—

• (a) the member has given written notice to the scheme manager that the death grant is to be so treated; and

• (b) the death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004).

• (2) Tax may be deducted from the death grant if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004 in respect of a pension protection lump sum death benefit.

Accepted phased withdrawal school

2A

• (1) An establishment is an accepted phased withdrawal school if the Secretary of State accepts it for the purpose of this paragraph by giving its proprietor a written notice specifying the date on which it becomes an accepted phased withdrawal school.

• (2) An establishment may be so accepted only if—

• (a) it is an accepted school,

• (b) its proprietor makes a written application to the Secretary of State, and

• (c) if the school is an accepted school accepted under paragraph 2(1)(b), a guarantee type B is provided to the Secretary of State.

• (3) An establishment, if so accepted by the Secretary of State, becomes an accepted phased withdrawal school from the date agreed between the Secretary of State and its proprietor, which must be the first day of a month after the month in which the application under sub-paragraph (2)(b) is made.

• (4) An establishment so accepted by the Secretary of State ceases to be an accepted phased withdrawal school from the date specified in a written notice given to its proprietor by the Secretary of State.

• (5) A notice under sub-paragraph (4) may be given if—

• (a) the proprietor of the establishment makes a written application to the Secretary of State,

• (b) the proprietor fails to comply with any provision of these Regulations or of TSAVCR 1994,

• (c) where a guarantee type B was previously provided to the Secretary of State, either the guarantee type B lapses or, because of a change in circumstances, the Secretary of State considers that the guarantee type B is insufficient,

• (d) if, where the proprietor of the establishment is an individual or a number of individuals, that individual or one of those individuals is an undischarged bankrupt or is the subject of a bankruptcy restrictions order or an interim order under Schedule 4A to IA 1986, or

• (e) if, where the proprietor of the establishment is a company—

• (i) a proposal for a voluntary arrangement has been made or approved in relation to the company under Part 1 of IA 1986,

• (ii) an administration application has been made or a notice of intention to appoint an administrator has been filed with the court or an administrator has been appointed for the company under Schedule B1 to IA 1986,

• (iii) a receiver, manager or administrative receiver has been appointed for the company under Part 3 of IA 1986,

• (iv) a winding-up petition has been presented, a winding-up order has been made or a resolution for voluntary winding-up has been passed in relation to the company under Part 4 or 5 of IA 1986, or

• (v) notice has been received that the company may be struck off the register of companies or an application to strike it off has been made under Part 31 of CA 2006.

• (6) The proprietor of an accepted phased withdrawal school must immediately give written notice to the Secretary of State if—

• (a) there is a change of proprietor; or

• (b) any of the events mentioned in sub-paragraph (5)(d) or (e) occurs.

• (7) Where an establishment ceases to be an accepted phased withdrawal school—

• (a) it does not in consequence become an accepted school, but

• (b) paragraph (a) does not prevent a separate application being made for the establishment to be an accepted school under paragraph 2.

• (8) For the purposes of this paragraph a guarantee type B may be provided anew or may be provided by the continuation or variation of a guarantee type A under paragraph 2.

• (9) In this paragraph—

• “accepted phased withdrawal member” means—as from the date agreed under paragraph (3), a person who, immediately before that date, is in pensionable service at the establishment and is entitled to salary paid in full as indicated in regulation 23(1)(a),as from the date immediately after the end of a period of leave, which—falls within regulation 23(1)(b) or (c), andhas a continuous duration no longer than five years,a person who, immediately before the date agreed under paragraph (3), is in pensionable service at the establishment but, because of that leave, is not so entitled,as from the date immediately after the ending of a period of family leave or sick leave which—falls within regulation 23(2), andhas a continuous duration no longer than five years,a person who, immediately before the date agreed under paragraph (3), is not in pensionable service at the establishment but only because of the application of regulation 23(2) to that person,as from the date immediately after the ending of the period of effect of an opt-out under regulation 28, subject to an opt-out notice received by the scheme manager under that regulation before the date agreed under paragraph (3), a person who is not in pensionable employment at the establishment but only because of the application of regulation 28 to that person, andas from the date immediately after the ending of the period of effect of an opt-out under regulation 31, subject to an opt-out notice received by the scheme manager under that regulation before the date agreed under paragraph (3), a person who is not in pensionable employment at the establishment but only because of the application of regulation 31 to that person;

• “guarantee type B” means a bond, guarantee or indemnity in a form and amount, and provided by a person, approved by the scheme manager in respect of sums due, under these Regulations and TSAVCR 1994, from the proprietor and from any other person responsible for employment at the establishment of accepted phased withdrawal members, in relation to pensions—already payable by the establishment under these Regulations; andpayable in respect of the pensionable service of each accepted phased withdrawal member at the establishment.

Accepted function providers

11A

Accepted phased withdrawal member employed by the proprietor of, or by anyone else concerned in the management of, an accepted phased withdrawal school.

22A

Teacher employed by the National Institute of Teaching.