Office of Public Sector Information
SCHEDULE 3 continued
(7) In this regulation “the 1971 Act” means the Pensions (Increase) Act (Northern Ireland) 1971(15).
E6.—(1) This regulation applies to a pre-1st April 2007 entrant and a person with mixed service.
(2) Subject to paragraphs (4), (5), (7) and (8) and regulations E7 and E8, the amount of retirement lump sum for a person to whom this regulation applies is Ax(B+C) where—
A is 3/80ths of the person’s average salary
B is, in the case of a pre-1st April 2007 entrant, his effective reckonable service or, in the case of a person with a mixed service, that part of his effective reckonable service which was before the post-break employment start (except, in either case, any falling within C), and
C is the period which he is entitled to count as reckonable service by virtue of regulation D3 (past period for which additional contributions have been paid).
(3) For the purposes of paragraph (2), reckonable service is to be expressed in years and fractions of a year.
(4) A person’s retirement lump sum cannot exceed his permitted maximum.
(5) Where—
(a) person to whom this regulation applies who has become entitled to payment of retirement benefits by virtue of regulation E4(5) before attaining the age of 60 has ceased to be in pensionable employment, or
(b) a person to whom this regulation applies has become entitled to payment of retirement benefits by virtue of regulation E4(7AC) before attaining the age of 60,
the amount of the person’s retirement lump sum shall be the amount calculated in accordance with paragraph (2) multiplied by the appropriate factor.
(6) A person who has attained the age of 75 is not entitled to a lump sum.
(7) Where a person has received phased retirement benefits the person’s effective reckonable service shall be calculated in accordance with regulation E5(13).
(8) Where an election to receive phased retirement benefits ceased to have effect by virtue of regulation E4A(6), then the amount of a person’s retirement lump sum on entitlement to retirement benefits is reduced by any lump sum under regulation E6 received pursuant to that election.
E6A.—(1) Subject to paragraph (4) a person may, by an election made with the application for payment under regulation E33(2), elect to receive a further lump sum of such amount as is specified in the election (subject to paragraph (2)) in place of part of his retirement pension.
(2) The amount of such lump sum must be a multiple of £12 and cannot exceed—
(a) in the case of a 1st April 2007 or later entrant, his permitted maximum, and
(b) in the case of a pre-1st April 2007 entrant or a person with mixed service, his permitted maximum less his retirement lump sum.
(3) Where a lump sum is paid under this regulation, the annual rate of the person’s retirement pension is reduced by £1 for every £12 of lump sum.
(4) This regulation does not apply to a person who is a pre-1st April 2007 entrant and falls within regulation EA1(3)(a).
(5) Paragraph (6) applies where—
(a) a person has elected to receive phased retirement benefits and has also elected pursuant to this regulation (“the first election”) to receive a further lump sum in place of part of the retirement pension comprised in the phased retirement benefits, but
(b) the election to receive phased retirement benefits ceased to have effect by virtue of regulation E4A(6).
(6) Where this paragraph applies the person is treated, on becoming entitled to payment of retirement benefits, as having elected pursuant to this regulation to receive a further lump sum of the appropriate amount, and the appropriate amount is then reduced by the lump sum paid to the person pursuant to the first election.
(7) Paragraph (8) applies where a person to whom regulation E15 applies elected pursuant to this regulation (“the first election”) to receive a further lump sum in place of part of the first pension.
(8) Where this paragraph applies the person is treated, on becoming entitled to payment of retirement benefits pursuant to regulation E15(2) or (4) as having elected pursuant to this regulation to receive a further lump sum of the appropriate amount, and the appropriate amount is then reduced by the lump sum paid to the person pursuant to the first election.
(9) In this regulation—
(a) “the appropriate amount” is the amount [rounded to the nearest £12] such that the proportion which the rate of retirement pension forgone bears to the rate of retirement pension to which the person is entitled is the same as the proportion which the rate of retirement pension forgone pursuant to the first election bore to—
(i) the rate of retirement pension to which the person was eligible pursuant to the election made under regulation E4A, where the person falls within paragraph (5), or
(ii) the rate of the first pension, where the person falls within paragraph (7),
(b) “the first pension” has the same meaning as in regulation E15(1)(a).
E6B.—(1) Where a person would be entitled to a retirement lump sum but for regulation E6(6), the annual rate of that person’s retirement pension shall be increased by an amount which represents the value of the retirement lump sum to which the person would have been entitled, payable from the date when the person’s application made under regulation E33 is received by the Department.
(2) The increase in the annual rate of the person’s retirement pension shall be determined by the Department after taking advice from the Government Actuary.”.
24. In regulation E7 after paragraph (5) insert—
“(6) In this regulation references to “retirement pension” and “retirement lump sum” are references to such pension and lump sum before any actuarial reduction required by regulation E5(6) and (7) or E6(5).”.
25.—(1) At the end of the heading to regulation E8 insert “where application is received before 6th April 2007”.
(2) In regulation E8—
(a) in paragraph (1) after “in pensionable employment” insert “and whose application for payment under regulation E33(2) is received by the Department before 6th April 2007”,
(b) in paragraph (7) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7.”.
(3) After regulation E8 insert the following—
E8A. — This regulation applies to a person who has become entitled to payment of retirement benefits by reason of his having become incapacitated and where, immediately before he became incapacitated—
(a) he was in pensionable employment, or
(b) he was taking a period of unpaid sick leave, maternity, paternity or adoptive leave (taken with the consent of the person’s employer) or a career break which, in each case, followed on immediately after a period of pensionable employment, or
(c) he was paying additional contributions under old regulation C6 or regulation C7,
and whose application for payment under regulation E33(2) is received by the Department on or after 6th April 2007 and who satisfies the condition in paragraph (2)(a) and either the condition in paragraph (2)(b) or the condition in paragraph (2)(c).
(2) The conditions are—
(a) that (in addition to being incapacitated) the person’s ability to carry out any work is impaired by more than 90% and is likely permanently to be so, and
(b) where the person falls within paragraph (1)(a) or (1)(c), that the application for payment required by regulation E33(2) is made within 6 months after the end of the pensionable employment or within 6 months after the last payment of additional contributions under old regulation C6 or regulation C7 as the case may be, or
(c) where the person falls within paragraph (1)(b) that the application for payment required by regulation E33(2) is made—
(i) where the person was on unpaid sick leave, before the period of sick leave ends, and
(ii) in any other case before the date on which, under the arrangements made with the person’s employer, the leave or career break is due to end.
(3) The person becomes entitled (subject to regulation E32(2) (limitation of effective reckonable service to 45 years)) to payment of a total incapacity pension and (where applicable) a total incapacity lump sum calculated in accordance with regulation E5 or (where applicable) E6 but with the amount of effective reckonable service calculated in accordance with paragraph (4).
(4) The effective reckonable service is (X-Y)/2 where—
X is the amount which would have been the person’s reckonable service if the person had ceased to be in pensionable employment on his attaining the normal pension age, and
Y is the amount specified in paragraph (5).
(5) The amount specified in this paragraph is—
(a) the actual amount of the person’s effective reckonable service where—
(i) immediately before the person became incapacitated he was in excluded employment,
(ii) immediately before the person became incapacitated he was paying additional contributions under old regulation C6 or regulation C7, or
(iii) immediately before the person became incapacitated he was in pensionable employment and entitlement to payment of retirement benefits took effect under regulation E4(10) at the same time as he ceased to be in pensionable employment, or
(b) the amount which would have been the person’s effective reckonable service if he had remained in pensionable employment until the date on which entitlement to retirement benefits took effect under regulation E4(10) in any other case.
(6) Where the person is a person with mixed service, the effective reckonable service specified in paragraph (4) shall be treated as having occurred after the relevant break of service.
(7) The entitlement to payment of a total incapacity pension and (where applicable) lump sum takes effect on the same day as the entitlement to payment of the retirement pension and lump sum.”.
26. In regulation E9—
(a) in paragraph (2), in the definition of “C” for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,
(b) after paragraph (5) insert—
“(6) For the purpose of this regulation references to “retirement benefits” are references to such benefits before any actuarial reduction required by regulation E5(6) and (7) or E6(5).”.
27. Omit regulation E11.
28.—(1) At the end of the heading to regulation E13 insert “where application for payment was received before 6th April 2007”.
(2) In regulation E13(1) after “regulation E4(4)” insert “and where the person’s application for payment under regulation E33(2) was received by the Department before 6th April 2007”.
(3) After regulation E13 insert—
E13A.—(1) This regulation applies where a person is entitled to a payment of a retirement pension by virtue of regulation E4(4) and the person’s application for payment was received by the Department on or after 6th April 2007.
(2) Paragraph (4) has effect where the person was entitled to payment of a total incapacity pension under regulation E8A but the person subsequently ceases to satisfy the condition contained in regulation E8A(2)(a).
(3) For the purposes of paragraph (2) a person is treated as having ceased to satisfy the condition in regulation E8A(2)(a) if he takes up any employment unless—
(a) the employment which he takes up is not employment in a capacity specified in Schedule 2 or employment as a teacher in an accepted school.
(b) he provides the Department with a certificate from a registered medical practitioner that in the opinion of the practitioner he still meets the condition, and
(c) the Department determines that he still meets the condition.
(4) Subject to paragraph (5), on that date on which the person ceases to satisfy the condition contained in regulation E8A(2)(a), the total incapacity pension referred to in regulation E8A ceases to be payable.
(5) Where however the person satisfies the requirements of sub-paragraphs (a), (b) and (c) of paragraph (3) but satisfies the requirements of sub-paragraphs (b) and (c) of that paragraph after he has taken up he employment the total incapacity pension is payable again as from the date on which the person took up the employment.
(6) Paragraph (8) has effect where the person subsequently ceases to be incapacitated.
(7) For the purposes of paragraph (6) a person is treated as having ceased to be incapacitated if he takes up employment in a capacity described in Schedule 2 or as a teacher in an accepted school.
(8) On the date on which the person ceases to be incapacitated the person’s retirement pension ceases to be payable, but any equivalent pension benefits continue to be payable.
(9) Where paragraph (8) had effect, the retirement pension becomes payable again (subject to paragraph (10) and to regulation E33(2) (application for payment))—
(a) from the date on which the person attains his normal pension age, or
(b) if earlier, from the start of any renewed incapacity.
(10) Paragraph (9) does not apply if the person has been in pensionable employment at any time after he first became entitled to payment of the retirement pension.
(11) If the pension becomes payable again under paragraph (9)(a) it is to be treated for purposes of regulation E14 as one to the payment of which the person has become entitled by virtue of regulation E4(2).”.
29. In regulation E14—
(a) for paragraph (1) substitute—
“(1) This regulation applies while a person who has become entitled to payment of a teacher’s pension is employed—
(a) in pensionable employment, comparable British service or employment which would have been pensionable but for—
(i) his having made an election under regulation B4 (election for employment not to be pensionable), or
(ii) his having attained the age of 75,
(b) in part-time employment in a capacity described in paragraphs 1 to 6 of Schedule 2 which is not pensionable employment.”.
(b) in paragraph (3)(a) for “(C+D-E)” substitute “C+D”,
(c) in paragraph (3)(b)—
(i) for the definition of “C” substitute the following—
“C is the salary of reference determined in accordance with paragraph (3A), (3B) or (3C) ”,
(ii) in the definition of “D” for “the pension” substitute—
“(i) where the salary of reference is determined in accordance with paragraph (3A), the pension, and
(ii) where the salary of reference is determined in accordance with paragraph (3B), the last day of employment at that salary.”,
(iii) omit the definition of “E”,
(d) after paragraph (3) insert the following—
“(3A) The salary of reference for a person whose most recent entitlement to payment of a teacher’s pension arose before 1st April 2007 is, or where his previous employment was part-time, is the full-time equivalent of, the highest annual rate of contributable salary that was payable to the person during the 3 years ending immediately before he became entitled to payment of the pension, or, if applicable, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he ceased to be employed in any pensionable employment entered into by him after he became entitled to payment of the pension, whichever is greater.
(3B) The salary of reference for a person whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2009 is —
(a) where the person’s average salary was the amount specified in regulation E31(2) (a), the highest annual rate of contributable salary that was payable to him during the 365 days ending immediately before he became entitled to payment of the pension, or, if applicable, the highest rate of contributable salary that was payable to him during the 365 days ending immediately before he ceased to be employed in any pensionable employment entered into by him after he became entitled to payment of the pension, whichever is the greater, and
(b) where the person’s average salary was the amount specified in regulation E31(2)(b) or (2A), the highest annual rate of contributable salary that was payable to him during his average salary service or, if applicable, the highest rate of contributable salary that was payable to him during any period of pensionable employment entered into by him after he became entitled to payment of pension, whichever is the greater.
or, in either case, where the previous employment was part-time, the full-time equivalent of such salary.
(3C) The salary of reference for a person whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2007 but before 1st April 2009 is the salary referred to in paragraph (3A) or (3B) whichever is the higher.”.
30. In regulation E15—
(a) in paragraph (2) after “E8 (enhancement of retirement benefits in case of incapacity)” insert “or if a total incapacity pension has not been paid under regulation E8A”,
(b) in paragraph (4) after “regulation E8” insert “or if a total incapacity pension has been paid under regulation E8A”.
31. In regulation E20—
(a) in paragraph (1)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,
(b) for paragraph (2) substitute—
“(2) The amount of death grant payable under paragraph (1) shall be—
(a) in the case of a death occurring on or after 2nd November 1998 but before 1st April 2007, twice his average salary, or
(b) in the case of a death occurring on or after 1st April 2007, three times his average salary.”.
(c) in paragraph (6)(b) after “surviving civil partner” insert “, surviving nominated partner”,
(d) for paragraph (7)(a) substitute—
“(a) if the deceased is survived by one widow, a widower, a surviving civil partner or a surviving nominated partner, to that person,”,
(e) in paragraph (7)(c) for “or surviving civil partner” substitute “, surviving civil partner or surviving nominated partner”.
32. In regulation E21—
(a) in paragraph (2) for sub-paragraphs(a) and (b) substitute—
“(a) the person became entitled to retirement benefits before 1st April 2007,
(b) at least 10 years’ reckonable service was taken into account in calculating the person’s retirement benefits, and
(c) the total of the amounts paid in respect of them is less than his average salary,”,
(b) in paragraph (3) for sub-paragraphs (a) and (b) substitute—
“(a) the person’s entitlement to retirement benefits takes effect before 1st April 2007,
(b) less than 10 years’ reckonable service was taken into account in calculating the person’s retirement benefits, and
(c) the amount paid in respect of his retirement pension is less than 5 times the annual rate at which it was payable when he died,”
(c) after paragraph (3) insert—
“(3A) If—
(a) the person’s entitlement to retirement benefits takes effect on or after 1st April 2007, and
(b) the amount paid in respect of his retirement pension is less than 5 times the annual rate at which it was payable when he died,
a supplementary death grant equal to that deficiency may be paid.”.
(d) for paragraph (6)(a) substitute—
“(a) if the deceased is survived by one widow, a widower, a surviving civil partner or a surviving nominated partner, to that person,”,
(e) in paragraph (6)(c) for “or surviving civil partner” substitute “, surviving civil partner or surviving nominated partner”.
33. In regulation E22—
(a) in paragraph (1) after “surviving civil partners,” insert “surviving nominated partners”,
(b) in paragraph (2)(a) and (b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”.
34. After regulation E22 insert—
E22A.—(1) A person (A) may nominate another person (B) to receive a pension by giving to the Department a declaration signed by both A and B that the condition in paragraph (2) has been satisfied for a continuous period of at least 2 years which includes the day on which the declaration is signed.
(2) The condition is that—
(a) A is able to marry, or form a civil partnership with, B,
(b) A and B are living together as if they were husband and wife or as if they were civil partners,
(c) neither A nor B is living with a third person as if they were husband and wife or as if they were civil partners, and
(d) either B is financially dependent on A or A and B are financially interdependent.
(3) But a nomination has no effect if the condition in paragraph (2) has not been satisfied for a continuous period of at least 2 years which includes the day on which the declaration is signed.
(4) A nomination ceases to have effect if—
(a) either A or B gives written notice of revocation to the Department,
(b) A makes a subsequent nomination under this regulation,
(c) either A or B marries, forms a civil partnership or lives with a third person as if they were husband and wife or as if they were civil partners, or
(d) B dies.
(5) B is A’s surviving nominated partner if—
(a) the nomination has effect at the date of A’s death, and
(b) B satisfies the Department that the condition in paragraph (2) was satisfied for a continuous period of at least 2 years immediately prior to A’s death.
(6) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.”.
35.—(1) For the heading to regulation E23 substitute “Nomination of other adult beneficiary”.
(2) In regulation E23—
(a) in paragraph (2) after “a previous nomination under this regulation” insert “or regulation E22A”,
(b) in paragraph (4)(b) after “appointor” insert “makes a nomination under regulation E22A,”.
36. In regulation E24—
(a) in paragraph (1)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,
(b) for paragraph 2)(a) substitute—
“(a) subject to paragraph (4), to the deceased’s surviving spouse, surviving civil partner, surviving nominated partner or, where the conditions in regulation E26(6) are satisfied, his nominated beneficiary, and”,
(c) omit paragraph (4)(b),
(d) in paragraph (4)(c) after “surviving civil partner,” insert “surviving nominated partner,”.
37. In regulation E25—
(a) in paragraph (2) for “surviving spouse or surviving civil partner”, in both places, substitute “surviving spouse, surviving civil partner or surviving nominated partner”,
(b) in paragraph (3) and the Table for “spouse, civil partner”, in both places, substitute “surviving spouse, surviving civil partner, surviving nominated partner”.
38. In regulation E26—
(a) in paragraph (3) after “his surviving civil partner” insert “, his surviving nominated partner”,
(b) in paragraph (5)(b) after “the deceased” insert “and was not living with someone as if they were husband and wife or as if they were civil partners”,
(c) after paragraph (7) insert—
“(8) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.”.
39. In regulation E27—
(a) in paragraph (1)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,
(b) in paragraph (1)(c) for “regulation C3 or C5(1)” substitute “Schedule 4 or 5”,
(c) in paragraph (2)(a) for “paragraph (1)(a), (b) and (d)” substitute “paragraph (1)(a) and (b)”,
(d) in paragraph (2)(b) for “regulation C3” substitute “Schedule 4”,
(e) in paragraph (2)(c) omit “and”,
(f) in paragraph (2)(d)—
(i) for “transfer value offered in respect of him” substitute “transfer value (other than one mentioned in sub-paragraph (e)) offered in respect of her”, and
(ii) for “receipt of the transfer value.” substitute “receipt of the transfer value, and”,
(g) after paragraph (2)(d) insert—
“(e) where a transfer value has been accepted in respect of comparable British service—
(i) any period which consists of, or is attributable to, service after 5th April 1988, and
(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased’s widower.”,
(h) in paragraph (2A)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,
(i) in paragraph (2A)(c) for “regulation C3 or C4” substitute “Schedule 4 or 5”,
(j) for paragraph (2A)(e) substitute—
“(e) where a transfer value has been accepted in respect of comparable British service—
(i) any period which consists of, or is attributable to, service after 5th April 1988, and
(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased’s surviving civil partner, and”,
(k) after paragraph (2A) insert—
“(2B) Where the deceased is survived by a surviving nominated partner, the deceased’s relevant service comprises, subject to paragraph (3)—
(a) any period of pensionable employment after 31st March 2007,
(b) any period beginning after 31st March 2007 in respect of which additional contributions have been paid under old regulation C6 or regulation C7,
(c) any period of reckonable service in respect of which family benefit contributions have been paid under Part IIB of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIB,
(d) where a transfer value has been accepted in respect of comparable British service, any period which consists of, or is attributable to, service which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to a person (other than the deceased’s surviving spouse or surviving civil partner) with whom at the date of his death the deceased was living as if they were husband and wife or as if they were civil partners, and
(e) where the deceased entered pensionable employment after 31st March 2007 and a transfer value (other than one mentioned in sub-paragraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.”,
(l) after paragraph (3) insert—
“(4) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.”.
40.—(1) For the heading to regulation E28 substitute “Amount of surviving spouse’s, surviving civil partner’s, surviving nominated partner’s or nominated beneficiary’s long-term pension”.
(2) In regulation E28—
(a) in paragraph (1) after “surviving civil partner” insert “, surviving nominated partner”,
(b) in paragraph (2A) after “surviving civil partner” insert “, surviving nominated partner”,
(c) in paragraph (6)(b) for “regulation C3” substitute “Schedule 4”,
(d) after paragraph (6) (d) insert—
“(e) any period beginning after that date for which contributions have been paid under old regulation C6 or regulation C7.”,
(e) after paragraph (7A) insert—
“(7B) If the pension is payable to a surviving nominated partner, the deceased’s family benefit service, subject to paragraphs (3) and (8) to (10), comprises the relevant service described in regulation E27(2B).”,
(f) in paragraph (8)(b) for “regulation C6 or 7” substitute “old regulation C6 or regulation C7”,
(g) in paragraph (9) for “paragraphs (3) to (5), (7) and (7A)”, in both places, substitute “paragraphs (3) to (5) and (7) to (7B)”.
41. In regulation E29—
(a) in paragraph (1)(a) after “surviving civil partner” insert “, surviving nominated partner”,
(b) for paragraph (1A) substitute—
“(1A) Where an adult pension is payable to the surviving civil partner of a man, to the surviving civil partner of a woman whose nomination under regulation E23 ceased to have effect when she formed a civil partnership or to a surviving nominated partner, the annual rate of the children’s pension is the appropriate fraction of the deceased’s average salary multiplied by the sum of the notional family benefit service and the additional family benefit period.”,
(c) in paragraph (8)—
(i) after “family benefit contributions have been paid” insert “(where the adult pension is paid to a surviving civil partner)”, and
(d) after “made under Part IIA” insert “or (where the adult pension is paid to a surviving nominated partner) under Part IIB of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIB”.
42. After regulation E29 insert—
E29A.—(1) Where an election (other than one which has ceased to have effect) was made under paragraph 5(b) or 12(b) of Schedule 2A by, or in respect of, the deceased, the annual rate of the pension referred to in regulation E25(1), E28(1), E29(1) and E29(1A) must be increased by half the additional pension.
(2) The additional pension is the annual rate with which the deceased had been credited, increased as specified in regulation E5A(3)”.
43. In regulation E30—
(a) in paragraph (1) after “surviving civil partner” insert “, surviving nominated partner”,
(b) in paragraph (3A) after “does not apply” insert “to any pension payable following the death of a person who was in pensionable employment after 31st March 2007 or who was paying or had paid additional contributions under old regulation C6 or regulation C7 in respect of a period after that date or”.
44. In regulation E31—
(a) for paragraphs (1) and (2) substitute—
“(1) A person’s average salary is either that specified in paragraph (2) or calculated in accordance with regulation E31A.
(2) Where—
(a) the person’s full salary in the last 365 days of his average salary service is greater than the salary determined under regulation E31A(3), or
(b) the person has an average salary service of 365 days or less,
the person’s average salary is (subject to paragraph (11)) his full salary in the last 365 days of his average salary service.
(2A) Where the salary determined under regulation E31A(3) is greater than the person’s full salary in the last 365 days of his average salary service the person’s average salary is that specified in regulation E31A.”.
(b) omit paragraph (4),
(c) for paragraph (5) substitute the following—
“(5) For the purposes of paragraphs (2) and (2A) periods when the person was not in pensionable employment shall be disregarded and accordingly the periods of 365 days and 1095 days referred to in paragraphs (2) and (2A) may be discontinuous.”,
(d) in paragraph (6) omit “(2)”,
(e) in paragraph (7)(b) for “regulation C6 or, as the case may be, C7” substitute “old regulation C6 or, as the case may be, regulation C7”,
(f) after paragraph (10) insert the following—
“(11) Subject to paragraph (12), where at any time during the last 1095 days of his average salary service a person to whom this paragraph applies has received an increase in his contributable salary such that—
(B/A – 1) x 100 – C – 10
is greater than zero where—
A is the person’s salary before the increase,
B is the person’s salary after the increase, and
C is the standard increase of salary (expressed as a percentage),
the person is treated as having received an increase in his contributable salary such that his salary after the increase is—
A (1+ ((C+10)/100))
1971 c. 35 (N.I.) to which there are amendments not relevant to this regulation. Back [15]
The Teachers’ Pensions etc (Reform Amendments) Regulations (Northern Ireland) 2007