Regulation 2(2)
1. In regulation 2(12) paragraph (2) omit the definitions of “civil partner” and “civil partnership”.
2. Omit regulation 8.
3. In regulation 10(7) omit “any allocation under regulation 8 and”.
4. In regulation 11 after paragraph (4) insert—
“(4A) But paragraph (4) does not apply to any long-term adult compensation payable following the death of a person who was in pensionable employment after 31st March 2007 or who would have been in such employment after that date but for an election under regulation B4 of the Pensions Regulations.”.
Regulation 2(3)
1. In regulation B1—
(a) for paragraph (1) substitute—
“(1) Subject to paragraphs (2), (4), (4A), (5) and regulations B3 to B5, a person is in pensionable employment while he is in employment—
(a) in a capacity specified in Schedule 2, or
(b) as a teacher in an accepted school.”.
(b) for paragraph (4) substitute—
“(4) A person who was in part-time employment on the 31st March 2007 is not, for so long as he remains in the same employment, in pensionable employment, unless he has at some time made an election for the purposes of this paragraph.”,
(c) after paragraph (4) insert—
“(4A) Where a person is in full-time employment and at the same time in part-time employment the part-time employment is not pensionable employment, and accordingly —
(a) where an election was made before 1st April 2007, pursuant to paragraph (4), that such part-time employment should be pensionable, any such part-time employment on or after 1st April 2007 is (despite the election) no longer pensionable and
(b) any election made on or after 1st April 2007 pursuant to paragraph (4) that such part-time employment is to be pensionable is of no effect.”,
(d) after paragraph (5) insert—
“(5A) A person who, before 1st April 2007,
(a) was entitled to be paid a teacher’s pension, including cases where the annual rate of pension had been reduced to zero in accordance with regulation E14 (abatement of retirement pension during further employment) and
(b) was in employment of a kind referred to in paragraph (1)
is not, for so long as he remains in the same employment, in pensionable employment unless he falls within paragraph (5B).
(5B) A person falls within this paragraph if he is entitled to payment of retirement benefits by virtue of regulation E4(4) or (5) (incapacity) and ceases to be incapacitated.”.
(e) after paragraph (6) insert—
“(7) Where the election is made by a person with mixed service or a 1st April 2007 or later entrant and, pursuant to paragraph (6), has effect from a date earlier than that referred to in paragraph (5) all pensionable employment during the back period shall be treated as having occurred—
(a) after the post-break employment start, where the election is made by a person with mixed service, or
(b) on or after 1st April 2007, where the election is made by a 1st April 2007 or later entrant.”.
2. After regulation B2 insert—
B2A.—(1) A person employed in an accepted school is not in pensionable employment if he has any financial interest in it other than a right to a salary.
(2) Subject to paragraph (7), a school is an accepted school if the Department has accepted it for the purposes of this regulation.
(3) A school that may be accepted is an independent school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986(13), and registered under Article 38 of that Order.
(4) A school may only be accepted if its governing body has made a written application to the Department.
(5) A school may be accepted only where there is in force a guarantee, indemnity or bond in a form and amount and provided by a person approved by the Department which provides for payment to the Department of all liabilities of the school under these Regulations or under the 1996 Regulations should the school fail to meet them.
(6) No school need be accepted, but if a school is accepted its acceptance takes effect as from a date to be agreed between the Department and its governing body, which must be the first day of a month later than that in which the application was made.
(7) A school which has become an accepted school ceases to be one from the date specified in a written notice given to its governing body by the Department.
(8) Notice for the purposes of paragraph (7) may be given if—
(a) the school ceases to be registered as mentioned in paragraph (3), or
(b) its governing body—
(i) has made a written application to the Department for the school to cease to be an accepted school, or
(ii) has failed to pay or remit contributions (whether under these Regulations or under the 1996 Regulations) to the Department, or
(iii) has failed to comply with regulation H2 (records and information) or any other provision of these Regulations relating to pensionable employment.
(9) Paragraphs (4) to (7) apply to a school which had previously ceased to be an accepted school as they apply to a school which has not previously been an accepted school.
(10) In this regulation—
(a) “governing body” includes any person by whom teachers are employed,
(b) “the 1996 Regulations” means The Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996.”.
3. In regulation B3—
(a) in paragraph (1)(a) for “under the age of compulsory retirement” substitute “under 75”,
(b) after paragraph (1) insert—
“(1A) Unless he has attained the age of 60, a person to whom a teacher’s pension is paid by virtue of him being entitled to such a pension pursuant to regulation E4(5) and who is in employment of a kind referred to in regulation B1(1), even though he has not ceased to be incapacitated, is not in pensionable employment.”,
(c) omit paragraph (3).
4. In regulation B4—
(a) for paragraph (2)(a) substitute—
“(a) the person ceases to be in pensionable employment for all purposes of these Regulations (and accordingly if, when the election has effect, the person is a party to more than one contract of employment then all the employments in which the person is engaged cease to be pensionable), and”,
(b) in paragraph (2) (b) omit “in any case,”,
(c) at the end of paragraph (4) insert “(without prejudice to the effect of paragraph (2)(a) in relation to any other employment in which the person is engaged at the time when the election has effect)”.
5. In regulation B5—
(a) after paragraph (1) insert—
“(1A) A person to whom sub-paragraph (a) or (b) of regulation B1 (5A) applies or has applied who—
(a) is in employment which would otherwise have been pensionable employment, or
(b) is not in, but expects to enter, such employment,
may also at any time, by giving written notice to the Department, make an election under this regulation.”,
(b) in paragraph (4) after “paragraph (1)(b)” insert “or (1A)(b)”.
6. For regulation C2 substitute—
“Ordinary Contributions
C2.—(1) In this regulation “relevant period” is to be construed in accordance with regulation G4(3).
(2) A person who is in pensionable employment is to pay contributions of—
(a) 6% of his contributable salary for the time being in respect of any period before 1st April 2007,
(b) 6.4%of his contributable salary for the time being in respect of the relevant period starting on 1st April 2007, and
(c) X% of his or her contributable salary for the time being in respect of any subsequent relevant period, where X has the same value as that determined by the Secretary of State from time to time in accordance with regulation C3(2)(c) of the Teachers’ Pensions Regulations 1997(14).
(3) No contributions are to be paid by any person to whom regulation E32(2)(a) (restriction of reckonable service to 45 years) has become applicable.”
7. After regulation C2 insert—
“Election in respect of additional benefits
C2A.—(1) Any person in pensionable employment who has not attained the normal pension age may at any time elect to pay additional contributions in accordance with Schedule 2A in order to be credited with additional benefits.
(2) The employer of a person in pensionable employment may at any time elect to pay additional contributions in accordance with Schedule 2A in order for that person to be credited with additional benefits.
(3) Where, pursuant to such an election and Schedule 2A, a person is credited with increased benefits for his dependants, those benefits are to be paid in accordance with regulation E29A.”.
8. Omit regulations C3 and C4.
9. For regulation C5 substitute—
“Additional contributions for past period under earlier provisions
C5.—(1) Schedule 4 has effect where immediately before 1st April 2007 a person had elected to pay additional contributions under old regulation C4 and additional contributions remain to be paid.
(2) Paragraphs 1 to 6 of Schedule 5 have effect where immediately before 2nd November 1998 additional contributions remained to be paid by virtue of regulations 22 to 25 of the 1977 Regulations.”.
10. Omit regulation C6.
11. In regulation C7—
(a) for paragraph (3) substitute the following paragraph—
“(3) An additional contribution is payable for each financial year and is the same percentage of the notional salary for so much of the period as falls within that financial year as would be paid if the person was liable to pay contributions under regulation C2 (2).”.
(b) in paragraph (6) before “regulation C3” insert “old”.
12. In regulation C8 after paragraph (3) insert—
“(4) Parts IIB and III of Schedule 6 have effect for enabling family benefit contributions to be paid in order to secure, or to increase, family benefits for a surviving nominated partner in respect of reckonable service which is not relevant service as mentioned in regulation E27 (2B).”.
13. In regulation C9(1)(e) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”.
14. In regulation C10(3)(a) for “regulations C2, C3, C6, C7 and C8” substitute “regulations C2 and C2A, old regulation C6, regulations C7 and C8 and under Part 1 of Schedule 4 as a result of an election under old regulation C3”.
15. In regulation C13 in paragraph (11) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”.
16. In regulation C14(6)(a) for “if he elects to pay additional contributions for a current period under regulation C6 or C7” substitute “if he has elected to pay additional contributions for a current period under old regulation C6 or if he elects to pay additional contributions for a current period under regulation C7”.
17. In regulation C15—
(a) in paragraph (1)—
(i) after sub-paragraph (a) insert—
“(za) any additional contributions payable as a result of an election under regulation C2A,”,
(ii) in sub-paragraph (b) before “regulation C4” insert “old”,
(b) in paragraph (6) for “regulation C6, C7, C13 or C14” substitute “old regulation C6, or regulation C7, C13 or C14”.
18. In regulation D4(1) before “regulation C6” insert “old”.
19. Before regulation E1 insert—
EA1.—(1) In these Regulations the expressions set out in paragraphs (2), (5), (7), (8), (9) and (10) have the meanings specified in those paragraphs.
(2) A “pre-1st April 2007 entrant” means a person who satisfies one of the conditions in paragraph (3).
(3) The conditions are—
(a) that the person was in pensionable employment before 1st April 2007 but is not in such employment on, or at any time after, that date, or
(b) that the person was in pensionable employment before 1st April 2007 and is also in pensionable employment at any time on or after that date but does not cease to be a pre-1st April 2007 entrant by virtue of paragraph (4),
(4) A person ceases to be a pre-1st April 2007 entrant if he takes up pensionable employment again (“the new employment”) after 31st March 2007 after a relevant break of service.
(5) A “relevant break of service” means a period ending after 31st March 2007 (and where there is more than one such period, the first of them) when a person is not in pensionable employment such that the interval between the first day of the new employment and the last day of the most recent previous period of pensionable employment is more than 5 years, and it is immaterial whether the last day of the most recent previous period of pensionable employment was before 1st April 2007 or not.
(6) For the purposes of determining the interval referred to in paragraph (5) any period of employment is ignored unless—
(a) the employment is pensionable employment of at least 60 days (which need not be continuous), or
(b) the employment which the person is entitled to count as reckonable service amounts to at least 30 days,
(in either case) in a period of 12 months starting at any time in the year.
(7) “Post-break employment start” means the start of the new employment after a relevant break of service, and for the purposes of this definition, any periods of employment which are ignored for the purposes of determining the interval referred to in paragraph (5) are treated as having taken place before the start of the new employment.
(8) A “person with mixed service” means a person who was in pensionable employment before 1st April 2007 but who has ceased to be a pre-1st April 2007 entrant by virtue of paragraph (4).
(9) A “1st April 2007 or later entrant” means anyone other than a pre-1st April 2007 entrant or a person with mixed service who is or has been in pensionable employment.
(10) The “normal pension age” means the age of 60 in the case of a pre-1st April 2007 entrant and the age of 65 in any other case (except in relation to a pension credit member who normal pension age is determined in accordance with regulation I2A).
(11) Where a person has been in comparable British service before entering pensionable employment the comparable British service shall, for the purposes of this regulation, be treated as if it were pensionable employment provided that neither a cash equivalent transfer value nor a transfer value has been paid in respect of the comparable British service (other than a cash equivalent transfer value or a transfer value accepted by the Department) nor has the balance of the person’s contributions relating to the comparable British service been repaid.
(12) For the purposes of this regulation—
(a) a person is treated as being in pensionable employment during any period for which he is paying additional contributions under old regulation C6 or regulation C7, and
(b) “comparable British service” does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.”.
20. In regulation E1A(2)(b) for “the age of 60” substitute “the normal pension age”.
21. For regulation E2 substitute—
E2. Retirement benefits consist of—
(a) a retirement pension,
(b) a retirement lump sum where regulation E6 applies, and
(c) where applicable, a lump sum in place of a retirement pension (referred to in regulation E6A),
calculated in accordance with this Part.”.
22. In regulation E4—
(a) for paragraph (2)(a) substitute—
“(a) has, subject to paragraphs (2A) and (2B), attained the normal pension age,”,
(b) after paragraph (2) insert—
“(2A) Where the person is a person with mixed service, paragraph (2)(a) has effect —
(a) in relation to the part of the retirement pension referred to in regulation E5(2)(c)(i), and
(b) in relation to the retirement lump sum,
as if for the “normal pension age” there were substituted “the age of 60.”.
(2B) Where the person is a person with mixed service in respect of whom an election under regulation C2A has been made and, at the time when the election was made the person had not ceased to be a pre-1st April 2007 entrant by virtue of regulation EA1(4), paragraph (2)(a) has effect, in relation to the part of the retirement pension referred to in regulation E5A, as if for “the normal pension age” there were substituted “the age of 60.”
(c) in paragraph (4)(a) for “the age of 60” substitute “the normal pension age”,
(d) in paragraph (5)—
(i) in sub-paragraph (a) for “the age of 60” substitute “the normal pension age”, and
(ii) for sub-paragraph (c) substitute—
“(c) is incapacitated, became so before attaining the normal pension age, and
(i) immediately before he became incapacitated—
(aa) was in pensionable employment, or
(bb) 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
(cc) was paying additional contributions under old regulation C6 or regulation C7, or
(ii) made an application for payment under regulation E33(2) such that it was received by the Department before 6th April 2007, or
(iii) (where neither paragraph (i) nor (ii) applies) his ability to carry out any work is impaired by more than 90% and is likely permanently to be so.”
(e) in paragraph (7)—
(i) for sub-paragraph (a) for “the age of 60” substitute “the normal pension age”,
(ii) in sub-paragraph (b) substitute—
“(b) has attained the age—
(i) of 50, if he is not a post-5th April 2006 entrant and attained that age before 6th April 2010, or
(ii) of 55 in any other case,”.
(f) after paragraph (7AB) insert—
“(7AC) In case G the person—
(a) has attained the age of 55,
(b) has ceased on or after 1st April 2007 and before attaining the normal pension age to be in pensionable employment or excluded employment, and
(c) is not within Case C or Case F,
and the conditions specified in paragraph (7AD) are satisfied.
(7AD) The conditions in this paragraph are—
(a) where the person has a guaranteed minimum pension in respect of employment before 6th April 1997, or an equivalent pension benefit relating to employment undertaken during the period starting on 3rd April 1961 and ending on 5th April 1975 (or both), that the annual rate of the person’s retirement benefits in the opinion of the Government Actuary is equal to or exceeds the equivalent pension benefit or the value of the guaranteed minimum pension (or if both the aggregate), and
(b) where, at the time of the application for payment of benefits under regulation E33, the person was in pensionable employment or excluded employment that—
(i) the person’s employer has consented to the application, or
(ii) 6 months have elapsed since the date on which the person requested his employer to give consent and such consent has not been given.”.
(g) after paragraph (11) insert—
“(11A) In Case G the entitlement takes effect—
(a) where, at the time of the application for benefits under regulation E33, the person was in pensionable employment or excluded employment, as from the day after the end of the employment, and
(b) in any other case on a date determined by the person making the application for benefits under regulation E33 being a date no earlier than 6 weeks after the date of such application.”.
23. For regulations E5 and E6 substitute—
E4A.—(1) In these Regulations “phased retirement benefits” means retirement benefits to which a person may be eligible under this regulation.
(2) A person in pensionable employment who is qualified for retirement benefits is eligible to receive a part of his retirement benefits before he becomes entitled to payment of them if—
(a) he has attained the age of 55, and
(b) his employer at the time of an election pursuant to paragraph (4) has certified that he will continue in pensionable employment such as to result in a reduction of contributable salary of at least 25%, as compared with the average annual rate of his contributable salary for the six months prior to the end of his previous employment, from the first day of pensionable employment at the reduced contributable salary.
(3) A person who is qualified for retirement benefits is also eligible to receive part of his retirement benefits before he becomes entitled to payment of them if—
(a) he has attained the age of 55,
(b) after attaining that age he ceases to be in pensionable employment,
(c) within six months of the last day of that employment has—
(i) secured further pensionable employment, or
(ii) secured further employment in a school, college or university otherwise than as a teacher, and
(d) his employer in the further employment has certified that there has been a reduction in his contributable salary of at least 25%, as compared with the average annual rate of his contributable salary for the six months prior to the end of his previous employment, from the first day of further employment at the reduced contributable salary.
(4) Eligibility to phased retirement benefits pursuant to this regulation is conditional upon—
(a) the person making a maximum of two elections for such benefits, and each election is accompanied by certification as prescribed in paragraph (2)(b) or (3)(d) and
(b) the election being made within three months of starting employment as referred to in paragraph (2)(b) or securing further employment as referred to in paragraph (3).
(5) Subject to paragraph (7) the election shall specify a percentage (“the election percentage”), not exceeding 75% by reference to which retirement benefits are to be calculated in accordance with paragraphs (8) to (10).
(6) Where in the 12 month period following the reduction of contributable salary, a person receives an increase in excess of the standard increase as defined in regulation E31(13)(c) in remuneration such as to give that person 75% or more of his salary prior to that reduction, then any election made pursuant to this regulation ceases to have effect.
(7) Where the person is a person with mixed service the election may specify that it only applies to the part of the person’s effective reckonable service which was before the start of the new employment after the relevant break of service or only applies to the part of the person’s effective service which was after the start of the new employment after the relevant break of service.
(8) Where the election is the first or only election the phased retirement benefits are calculated on the basis specified in regulation E5(2) and (where applicable) E6(2) but—
(a) the person’s average salary is calculated as if his average salary service ended immediately at the date of the change in pensionable employment, and
(b) the person’s effective reckonable service is the election percentage of his reckonable service up to the date of the change in pensionable employment.
(9) Where the election is the second election, phased retirement benefits are calculated on the basis specified in regulation E5(2) and (where applicable) E6(2) but—
(a) the person’s average salary is calculated in the manner specified in paragraph (8), and
(b) the person’s effective reckonable service is—
(i) the election percentage of the person’s reckonable service up to the date of the second change in pensionable employment, less
(ii) the amount of reckonable service calculated in accordance with paragraph (8)(b).
(10) Phased retirement benefits calculated in accordance with paragraph (8) or (9) are adjusted by multiplication by the appropriate factor, and (in the case of a retirement pension) the adjustment is effected in the same way as is specified in regulation E5(7).
(11) A person who has elected to pay additional contributions under regulation C2A and who has elected for phased retirement benefits, may elect also for payment in full of those additional benefits to which he is entitled under that regulation, multiplied by the appropriate factor in the same way as is specified in regulation E5A(6).
(12) In calculating the factor by which additional benefits referred to in paragraph (11) are to be multiplied and divided pursuant to regulation E5A(3) and (4)—
(a) RI is the retail prices index for the second month before the month in which the change in pensionable employment occurred, and
(b) the definition of X has effect as if for “the date on which the person became entitled to payment of retirement benefits” there were substituted “the date of the change in pensionable employment”.
(13) Where the employer referred to in paragraph (3)(d) is unable to certify as prescribed in that paragraph because the previous employer has not provided him with the necessary information, the Department may determine nevertheless whether the person shall be entitled to phased retirement benefits.
(14) In this regulation “change in pensionable employment”, where the person falls within paragraph (2), is the day before the date on which contributable salary is reduced, and where the person falls within paragraph (3) is the date of leaving previous pensionable employment.
E5.—(1) The annual rate of a person’s retirement pension is the rate specified in paragraph (2) together with the rate specified in regulation E5A where that regulation applies (but nothing in this regulation or regulation E5A shall prevent different parts of a person’s retirement pension being paid at different times if the person becomes entitled to the parts at different times).
(2) Subject to paragraphs (4) and (6) to (13) and regulations E6A to E10, the rate is —
(a) in the case of a pre-1st April 2007 entrant, 1/80th of the person’s average salary multiplied by his effective reckonable service,
(b) in the case of a 1st April 2007 or later entrant, 1/60th of the person’s average salary multiplied by his effective reckonable service, and
(c) in the case of a person with mixed service the aggregate of—
(i) 1/80th of the person’s average salary multiplied by that part of his effective reckonable service which was before the post-break employment start.
(ii) 1/60th of the person’s average salary multiplied by that part of his effective reckonable service which was after the post-break employment start.
(3) For the purposes of paragraph (2) reckonable service is to be expressed in years and fractions of a year.
(4) If—
(a) the person is entitled to count a period as reckonable service by virtue of regulation D3 (past period for which additional contributions have been paid), and
(b) by reason of regulation E32(3) part of that period does not count in calculating his retirement lump sum,
the annual rate calculated in accordance with paragraph (2) is, in respect of each year comprised in that part, increased by 1/350th of his average salary.
(5) In paragraphs (6) to (9) “the basic rate” is the rate calculated in accordance with paragraphs (2) and (4) and, where appropriate, regulation E7 or E9 (but disregarding the effect of regulation E10).
(6) Subject to paragraphs (7) to (9), where—
(a) a person who has become entitled to payment of retirement benefits by virtue of regulation E4(5), or
(b) a person has become entitled to payment of retirement benefits by virtue of regulation E4(7AC),
the basic rate is adjusted as specified in paragraph (7).
(7) The adjustments are—
(a) in the case of a pre-1st April 2007 entrant, multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 60,
(b) in the case of a 1st April 2007 or later entrant, multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 65,
(c) in the case of a person with mixed service who has not attained the age of 60, multiplication of that part of the annual rate of such pension referred to in paragraph (2)(c)(i) by the appropriate factor for a person with a normal pension age of 60 and multiplication of that part of the annual rate of such pension referred to in paragraph (2)(c)(ii) by the appropriate factor for a person with a normal pension age of 65, and
(d) in the case of a person with mixed service who has attained the age of 60, multiplication of that part of the annual rate of such pension referred to in paragraph (2)(c)(ii) by the appropriate factor for a person with a normal pension age of 65.
(8) Where the person falls within paragraph (6)(a) and—
(a) the person has a guaranteed minimum in relation to employment up to 6th April 1997, and
(b) A exceeds B, where
A is the annual equivalent of his guaranteed minimum pension together with that of any equivalent pension benefits, and
B is the basic rate, where applicable, adjusted in accordance with paragraphs (6) and (7)
the annual rate of his retirement pension is A.
(9) Where a 1st April 2007 or later entrant or a person with mixed service has effective reckonable service which has occurred after he attained the age of 65 the basic rate is adjusted as specified in paragraph (10).
(10) The adjustments are—
(a) in the case of a 1st April 2007 or later entrant, multiplication of the annual rate of that part of his retirement pension which relates to effective reckonable service before the person attained the age of 65, by the relevant enhancement factor, and
(b) in the case of a person with mixed service, multiplication of that part of his retirement pension which relates to the part of his effective reckonable service before the person attained the age of 65 but after the post-break employment start, by the relevant enhancement factor.
(11) In paragraph (10) “the relevant enhancement factor” means a factor (related to the length of the period which has elapsed between the person’s 65th birthday and the date (after his 65th birthday) on which he became entitled to retirement benefits) determined from time to time for the purpose of this regulation by the Department after taking advice from the Government Actuary.
(12) If a contributions equivalent premium has been paid in respect of the person and has not been refunded (and his entitlement to a guaranteed minimum pension is therefore extinguished) the annual rate of his retirement pension is reduced by the annual equivalent of the guaranteed minimum pension to which he would otherwise have been entitled.
(13) Where a person has received phased retirement benefits, the person’s effective reckonable service is reduced by the amount of reckonable service (determined under regulation E4A(8) and, where applicable, regulation E4A(9))taken into account in calculating phased retirement benefits.
E5A.—(1) This regulation applies where one or more elections under regulation C2A have been accepted by the Department and have not ceased to have effect.
(2) Where this regulation applies the annual rate of a person’s retirement pension is (in addition to the annual rate specified in regulation E5(2)) the aggregate of the annual rates with which the person has been credited pursuant to each election and Schedule 2A, multiplied by the factor specified in paragraph (3) and divided by the factor (if it is greater than one) specified in paragraph (4).
(3) The factor in this paragraph is RI/RE where—
RI is the retail prices index for second month before the month in which the person becomes entitled to the part of his retirement pension referred to in this regulation, and
RE is the retail prices index for the month which includes the start date, as defined in paragraph 1 of Schedule 2A, for the election in question.
(4) The factor in this paragraph is X/Y where—
X is the amount which would have been the annual rate of the person’s retirement pension calculated in accordance with the combined effect of paragraphs (2) and (3) (as if in paragraph (2) the words “and divided by the factor (if it is greater than one) specified in paragraph (4)” had been omitted) and any increases effected by the 1971 Act up to the date on which the person became entitled to payment of retirement benefits, and
Y is the amount which would have been the annual rate of the person’s retirement pension calculated in accordance with paragraphs (2) and (3) if in paragraph (2) the words “and divided by the factor (if it is greater than one) specified in paragraph (4)” had been omitted and if the 1971 Act did not apply.
(5) Where regulation E5(6) applies, the annual rate of the person’s retirement pension calculated in accordance with paragraphs (2) and (3) shall be adjusted as specified in paragraph (6).
(6) The adjustments are—
(a) in the case of a pre-1st April 2007 entrant, multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 60,
(b) in the case of a 1st April 2007 or later entrant, multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 65, and
(c) in the case of a person with mixed service who falls within regulation E4(2B) who has not attained the age of 60, multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 60, and
(d) in the case of a person with mixed service other than a person such as is referred to in regulation E4(2B), multiplication of the annual rate of such pension by the appropriate factor for a person with a normal pension age of 65.
Regulation 2(2) was amended by regulation 6 of S.R. 2002 No. 495 Back [12]
The Education and Libraries (Northern Ireland) Order 1986 (S.I. 1996/594 (N.I. 3)) as amended by Article 30 of S.I. 1996/274 (N.I. 1) Back [13]
S.I. 1997/3001; regulation C3 was substituted by S.I. 2006/3122, regulation 8. Back [14]