Contents
- 1 Citation and commencement
- 2 Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996
- 3 Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996
- 4 Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996
- 5 Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991
- 6 Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991
- 7 Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991
- 8 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 9 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 10 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 11 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 12 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 13 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 14 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 15 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 16 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 17 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 18 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 19 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 20 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 21 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 22 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 23 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 24 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 25 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 26 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 27 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 28 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 29 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 30 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 31 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 32 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 33 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 34 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 35 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 36 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 37 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 38 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 39 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 40 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 41 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 42 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 43 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 44 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 45 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 46 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 47 Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
- 48 Election in respect of protected benefit
1Citation and commencement#
These Regulations may be cited as the Teachers' Superannuation (Amendment) (No. 2) Regulations (Northern Ireland) 2005 and shall come into operation on 5th December 2005.
2Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996#
The Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996 shall be amended as provided by regulations 3 and 4.
3Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996#
(1)Regulation 2 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (1), after the definition of “child”, there shall be inserted—“• “civil partner” is to be construed in accordance with the Principal Regulations;”
(3)In paragraph (3), in the definition of “dependent” after “any surviving spouse”, there shall be inserted “or surviving civil partner”.
4Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996#
In regulation 11(2) for “regulation 75 of the Principal Regulations.” there shall be substituted “regulation F1 or F1A of the Principal Regulations.”
5Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991#
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)
6Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991#
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)
7Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991#
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)
8Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
The Teachers' Superannuation Regulations (Northern Ireland) 1998 shall be amended in accordance with regulations 9 to 47.
9Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation B3 in paragraph (1)(b), after “maternity” in each case there shall be inserted “, paternity or adoption”.
10Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation C1 shall be amended as provided by paragraphs (2) to (5).
(2)In paragraph (1)(a)(ii) after “maternity;” there shall be inserted “, paternity or adoption,”.
(3)In paragraph (2) after “maternity leave” there shall be inserted “, paternity leave”.
(4)In paragraph (6) after “adoption leave” there shall be inserted “, paternity leave”.
(5)In paragraph (11) after “adoption leave” there shall be inserted “, paternity leave”.
11Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation C5, in paragraph (1), for “[date of commencement]” there shall be substituted “2nd November 1998”.
12Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation C8, after paragraph (2), there shall be added—“3 Parts IIA and III of Schedule 6 have effect for enabling family benefit contributions in respect of a civil partner’s reckonable service before 6th April 1988 to be paid.”
13Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation D1 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (1)(b) for “or F4(8) (receipt of transfer value),” there shall be substituted “, F4(8) (acceptance of transfer value) or F4A(3) (acceptance of transfer values as part of a bulk transfer),”.
(3)In paragraph (3)(b) after “maternity” there shall be inserted “, paternity or adoption”.
14Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation D2, in paragraph (b), after “regulation F1 or” there shall be inserted “F1A or in respect of which”.
15Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E1 shall be amended as provided by paragraphs (2) to (5).
(2)In paragraph (3)(c) after “his guaranteed minimum,” the word “and” shall be omitted.
(3)In paragraph (3)(d) for “the period so prescribed.” there shall be substituted “the period so prescribed, and”.
(4)After paragraph (3)(d) there shall be inserted—“e in the case of a person who dies at any time leaving a surviving civil partner who is not entitled to a pension as a surviving civil partner at a higher rate under these Regulations, the surviving civil partner is entitled to a pension in the circumstances and for the period set out in or prescribed under section 13 of the Pensions Act.”
(5)In paragraph (4) for “a widower’s pension payable under paragraph (3)(d)” substitute “a widower’s or surviving civil partner’s pension payable under paragraph (3)(d or (e)”.
16Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
After regulation E1 there shall be inserted the following regulation—“E1A 1 This regulation applies where—a a person has exercised his right to a cash equivalent,b the other occupational pension scheme or personal pension scheme into which he has transferred or is in the course of transferring his cash equivalent is not willing or able to accept the cash equivalent of his guaranteed minimum pension or section 5(2B) rights, andc he has not transferred the cash equivalent of his guaranteed minimum pension or section 5(2B) rights into a policy described in section 15(4) of the Pensions Schemes (Northern Ireland) Act(a) or a separate personal pension scheme.2 Where this regulation applies the person is entitled—a to a pension at a weekly rate equal to his guaranteed minimum from the date on which he attains state pensionable age;b to a lump sum and a pension in respect of his section 5(2B) rights from the date on which he attains the age of 60,or to both.”
17Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E4 shall be amended as provided by paragraphs (2) to (5).
(2)In paragraph (3) in the first line, after “Case B”, the word “female” shall be omitted.
(3)Paragraph (3)(c) shall be omitted.
(4)Sub-paragraphs (d), (e), (f) and (g) of paragraph (3) shall be re-numbered (c), (d), (e) and (f) respectively.
(5)Regulation E4(3) shall cease to have effect as from 31st August 2006.
18Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation E8(1), for sub-paragraph (a), there shall be substituted“a i where his pensionable employment terminates before 5th December 2005, he had completed periods of the kinds described in Schedule 8 totalling at least 5 years, excluding any contributions refund period, orii where his pensionable employment terminates on or after 5th December 2005, he had completed periods of the kinds described in Schedule 8 totalling at least 2 years, excluding any contributions refund period, and”
19Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E11 shall be amended as provided by paragraphs (2) to (4).
(2)In paragraph (2)(a) after “a surviving spouse” there shall be inserted “, surviving civil partner”.
(3)In paragraph (2)(b) after “spouse”, in each place where that word occurs, there shall be inserted “or civil partner”.
(4)In paragraph (4) after “spouse” there shall be inserted “civil partner”.
20Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation E19(1) for “E4(4)” there shall be substituted “E4(2), (4)”.
21Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
After regulation E19 there shall be inserted the following regulation—“E19A 1 Where a person has become entitled to a retirement pension of a trivial amount, the Department may pay to that person a lump sum representing the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death.2 A pension may not be treated as trivial if it includes a guaranteed minimum unless the person has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.3 A pension may be treated as trivial only if the aggregate of all benefits does not exceed £260 per annum.4 Any lump sum payable under this regulation will be calculated by the Department, after taking advice from the Government Actuary.5 A deduction is to be made from any payment under this regulation for the amount of tax chargeable in respect of it under section 599 of the Taxes Act.6 A payment under this regulation shall discharge the Department’s liability in respect of that pension and of any benefits that might otherwise have become payable on that person’s death.”
22Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E20 shall be amended as provided by paragraphs (2) to (8).
(2)In paragraph (1) for “paragraph (6)” there shall be substituted “paragraphs (1A) and (6)”.
(3)At the end of paragraph (1)(c) the word “or” shall be inserted.
(4)After paragraph (1)(c) there shall be inserted—“d was on unpaid maternity, paternity or adoption leave or parental leave,”
(5)After paragraph (1) there shall be inserted—“1A No death grant may be paid under paragraph (1)(c) in respect of a person to whom retirement benefits or a short-service incapacity grant calculated (in either case) by reference to the total of his reckonable service have been paid.”
(6)In paragraph (6)(b) after “surviving spouse” there shall be inserted “, surviving civil partner”.
(7)In paragraph (7) for sub-paragraph (a) there shall be substituted—“a if the deceased is survived by one widow, a widower or a surviving civil partner, to the widow, widower or surviving civil partner,”
(8)In paragraph (7)(c) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner,”.
23Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E21 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (6) for sub-paragraph (a) there shall be substituted—“a if the deceased is survived by one widow, a widower or a surviving civil partner, to the widow, widower or surviving civil partner.”
(3)In paragraph (6)(c) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
24Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E22 shall be amended as provided by paragraphs (2) to (4).
(2)In paragraph (1) after “widowers,” there shall be inserted “surviving civil partners,”.
(3)In paragraph (5) for sub-paragraph (a) there shall be substituted —“a his legitimate or illegitimate child born during his lifetime or within 12 months of the date of his death or his adopted child, or”
(4)In paragraph (6) after “while he is unmarried” there shall be inserted “or not a civil partner”.
25Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E23 shall be amended as provided by paragraphs (2) to (4).
(2)In paragraph (1) for “an unmarried person” there shall be substituted “a person who is not married or is not a civil partner”.
(3)For paragraph (3) there shall be substituted—“3 The eligible persons are—a a parent, brother or sister of the appointor who is not married or is not a civil partner and has never been married or a civil partner, andb a parent, step-parent, brother or sister of the appointor who is widowed or is a surviving civil partner.”
(4)In paragraph (4) for sub-paragraphs (a) and (b) there shall be substituted —“a if the person nominated dies, marries or forms a civil partnership; orb if the appointor marries or forms a civil partnership.”
26Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E24 shall be amended as provided by paragraphs (2) to (4).
(2)In paragraph (2)(a) after “surviving spouse” there shall be inserted “or surviving civil partner”.
(3)For paragraph (3) there shall be substituted —“3 But where, following the death of more than one person, more than two short-term pensions would (apart from this paragraph) be payable to, or for the benefit of, the same child, only the two short-term pensions which are greatest in value are payable to, or for the benefit of, that child.”
(4)In paragraph (4)(c) after “surviving spouse” there shall be inserted “, surviving civil partner”.
27Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E25 shall be amended as provided by paragraphs (2) to (4).
(2)In paragraph (1)(a) after “maternity” there shall be inserted “, paternity or adoption”.
(3)In paragraph (2) after “surviving spouse” in both places where those words occur there shall be inserted “or surviving civil partner”.
(4)In paragraph (3) and the Table after “spouse” in both places where those words occur there shall be inserted “, civil partner”.
28Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
For regulation E26 there shall be substituted the following regulation—“E26 1 This paragraph applies on the death of a person (the “deceased”) who—a was in pensionable employment at any time after 31st March 1972, andb had relevant service (within the meaning of regulation E27) amounting to—i at least 5 years in a case where the deceased ceased to be in pensionable employment before 6th April 1988, orii at least 2 years in a case where the deceased was in pensionable employment at any time after 5th April 1988.2 This paragraph applies on the death of a person (the “deceased”) who—a was in pensionable employment at any time after 31st March 1972, andb was qualified for retirement benefits.3 Where paragraph (1) applies, a long-term pension (determined in accordance with regulation E28) is payable to the deceased’s surviving spouse, his surviving civil partner or, where the conditions in paragraph (4) are satisfied, his nominated beneficiary.4 But where paragraph (1) applies, and the deceased is a woman, a long-term pension (determined in accordance with regulation E28) is payable to her widower and, where the conditions in paragraph (5) are satisfied, her nominated beneficiary.5 The conditions in this paragraph are that at the date of the deceased’s death—a the nomination under regulation E23 had effect, andb the nominated beneficiary was wholly or mainly financially dependent on the deceased.6 Where paragraph (1) or (2) applies, a long-term pension (determined in accordance with regulation E29) is payable to, or for the benefit of, a surviving child of the deceased or jointly to, or for the benefit of, his surviving children.7 But where, following the death of more than one person, more than two long-term pensions would (apart from this paragraph) be payable to, or for the benefit of, the same child, only the two pensions which are greatest in value are payable to, or for the benefit of, that child.”
29Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E27 shall be amended as provided by paragraphs (2) to (5).
(2)In paragraph (1) for “In the case of a man, and in the case of a woman in relation to a nominated beneficiary or a widower on whose marriage to her a nomination ceased to have effect,” there shall be substituted “Where the deceased is a man who is survived by a widow or by a nominated beneficiary in respect of whom the conditions in regulation E26(5) are satisfied, and where the deceased is a woman who is survived by a nominated beneficiary in respect of whom the conditions in regulation E 26(5) are satisfied or by a widower for whose benefit the deceased revoked a nomination which would otherwise have had effect or on whose marriage to her a nomination ceased to have effect, the deceased's”.
(3)In paragraph (2) for “in relation to a widower” there shall be substituted “Where the deceased is a woman who is survived by a widower”.
(4)After paragraph (2) there shall be inserted—“2A Where the deceased is survived by a surviving civil partner, the deceased’s relevant service comprises, subject to paragraph (3)—a any period of pensionable employment after 5th April 1988;b any period beginning after 5th April 1988 in respect of which additional contributions have been paid under regulation C6 or C7;c any period in respect of which additional contributions have been paid under regulation C3 or C4 in accordance with an election made on or after 6th April 1988;d any period of reckonable service in respect of which family benefit contributions have been paid under Part IIA of Schedule 6 or are treated as having been paid under Part III of that Schedule in respect of an election made under Part IIA of that Schedule;e where a transfer value has been accepted in respect of comparable service, any period which consists of or is attributable to service after 5th April 1988; andf where the deceased entered pensionable employment after 5th April 1988 and a transfer value (other than one mentioned in sub-paragraph (e)) was accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.”
(5)In paragraph (3) at the end the full stop shall be omitted and there shall be added “or any period in respect of which a transfer value or cash equivalent has been paid by the Department under these Regulations”.
30Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E28 shall have a new heading “Amount of surviving spouse's, surviving civil partner’s or nominated beneficiary’s long-term pension” and that regulation shall be amended as provided by paragraphs (2) to (8).
(2)In paragraph (1) after “surviving spouse” there shall be inserted “, surviving civil partner”.
(3)In paragraph (2A) after “surviving spouse” there shall be inserted “, surviving civil partner”.
(4)In paragraph (3) at the end the full stop shall be omitted and there shall be added “or any period in respect of which a transfer value or cash equivalent has been paid by the Department under these Regulations”.
(5)In paragraph (4) after “widower” there shall be inserted “for whose benefit the deceased revoked a nomination which would otherwise have had effect or”.
(6)After paragraph (6)(b) there shall be inserted —“bb any period beginning after that date for which additional contributions have been paid under regulation C6 or C7.”
(7)After paragraph (7) there shall be inserted —“7A If the pension is payable to a surviving civil partner, the deceased’s family benefit service, subject to paragraphs (3) and (8) to (10), comprises the relevant service described in regulation E27(2A).”
(8)In paragraph (9) for “paragraphs (3) to (7)” in both places where those words occur there shall be substituted “paragraphs (3) to (5), (7) and (7A)”.
31Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E29 shall be amended as provided by paragraphs (2) to (8).
(2)In paragraph (1) for “paragraphs (3) to (6)” there shall be substituted “paragraphs (1A) and (3) to (5)”.
(3)In paragraph (1)(a) after “surviving spouse” there shall be inserted “, surviving civil partner”.
(4)After paragraph (1) there shall be inserted —“1A Where an adult pension is payable to the surviving civil partner of —a a man, orb a woman whose nomination under regulation E23 ceased to have effect when she formed a civil partnership,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.”
(5)In paragraph (3) for “paragraphs (4) to (6)” there shall be substituted “paragraphs (4) and (5)”.
(6)In paragraph (3)(c) for “what would have been his family benefit service if regulation E28(4) had applied (“the notional family benefit service”)” there shall be substituted “the notional family benefit service”.
(7)In paragraph (5) for “C is the notional family benefit service,” there shall be substituted “C is the sum of the notional family benefit service and the additional family benefit period,”.
(8)After paragraph (6) there shall be added—“7 The notional family benefit service is the period (in years) which would have been the deceased’s family benefit service if regulation E28(4) had applied.8 The additional family benefit period is the period (in years) of the deceased’s reckonable service (other than a period which counts as part of the notional family benefit service) in respect of which family benefit contributions have been paid under Part IIA of Schedule 6 or are treated as having been paid under Part III of that Schedule in respect of an election made under Part IIA of that Schedule.”
32Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E30 shall be amended as provided by paragraphs (2) to (5).
(2)In paragraph (1) after “surviving spouse” there shall be inserted “, surviving civil partner”.
(3)For paragraph (3) there shall be substituted —“3 Unless the Department determines otherwise, in the particular case, an adult pension—a is not payable if, at the date of the deceased’s death, the person to whom it would (apart from this sub-paragraph) have been payable is living with someone as if they were husband and wife or as if they were civil partners, andb ceases to be payable when the person to whom it was payable marries, forms a civil partnership or begins to live with someone as if they were husband and wife or as if they were civil partners.”
(4)After paragraph (3) there shall be inserted —“3A But paragraph (3) does not apply to so much of any pension as is payable in respect of section 5(2B) rights to a widow or widower whose entitlement arose from a death occurring before 5th December 2005 and who forms a civil partnership or lives with someone as if they were civil partners.3B 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.”
(5)In paragraph (4)(a) after “surviving spouse” there shall be inserted “, surviving civil partner”.
33Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E31 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (3)(c) for “a transfer value has been received” there shall be substituted “a transfer value has not been paid”.
(3)In paragraph (7)(a) after “maternity” there shall be inserted “, paternity or adoption”.
34Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation E33 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (4) after “paragraphs” there shall be inserted “(4A) and”.
(3)After paragraph (4) there shall be inserted —“4A a Where a written application is made to the Department, a benefit that does not consist of a single payment may be paid quarterly.b The first payment under this paragraph is to be made two months after the day on which it would have been made if no such application had been made, and subsequent payments, if any, are to be made at quarterly intervals thereafter.c In relation to a payment made under this paragraphi paragraphs (5) and (6) shall have effect as if for “month” there were substituted “quarter”, andii paragraph (7) shall have effect as is for “(A/12)” and “month” there were substituted “(A/4)” and “quarter” respectively.”
35Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
After regulation F1 there shall be inserted the following regulation—“F1A 1 This regulation applies where as the result of a transfer of undertakings to a new employer a person or a group of persons is no longer in pensionable employment of a kind referred to in B1(1), and either has joined or is entitled to join the new employer’s pension scheme (“the receiving scheme”) referred to in this regulation as a “bulk transfer”.2 Subject to regulation F1(4) a transfer value may be calculated by the Department, after taking advice from the Government Actuary, in respect of a person who has made a written application to the Department for such a transfer within 3 months of the date on which he was notified of the opportunity to take part in the bulk transfer arrangement.3 Such transfer value may be paid to the receiving scheme on the person being subject to that scheme.”
36Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation F2 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (2)(a) after “(receipt of transfer value)” there shall be inserted “or F4A(3) (acceptance of transfer values as part of a bulk transfer)”.
(3)In paragraph (3) after “regulation F4” there shall be inserted “or F4A”.
37Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation F3, in paragraph (a) after “regulation F1” there shall be inserted “or F1A”.
38Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation F4 shall be amended as provided by paragraphs (2) and (3).
(2)In paragraph (1) after “Subject to paragraphs (2) to (6)” there shall be inserted “and to regulation F4A”.
(3)For paragraph (5) there shall be substituted —“5 A transfer value shall not be accepted if one was accepted before 2nd November 1998 in relation to the same transfer.”
39Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
After regulation F4 there shall be inserted the following regulation—“F4A 1 This regulation applies where, as the result of a transfer of undertakings to a new employer, a person or a group of persons has become employed in pensionable employment and is given the opportunity to transfer past pension service rights, referred to in this regulation as a “bulk transfer”.2 Subject to regulation F4(5) and (6), a transfer value may be accepted by the Department in respect of a person who has made a written application within 3 months of the date on which that person was notified of the opportunity to take part in the bulk transfer.3 A person in respect of whom a transfer of such rights has been accepted as part of a bulk transfer is entitled to count reckonable service in accordance with the agreed terms of the bulk transfer, the Department having taken advice from the Government Actuary.”
40Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation G2, in paragraph (4)(b), for “regulation F4” there shall be substituted “regulations F4 and F4A”.
41Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation G3, in paragraph (d), after “regulation F1” there shall be inserted “or F1A”.
42Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In regulation H2, in paragraph (1)(g), after “maternity” there shall be inserted “, paternity or adoption”.
43Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)Regulation I6 shall be amended as provided by paragraphs (2) and (3).
(2)For paragraph (5)(a) there shall be substituted —“a if the deceased is survived by one widow, a widower or a surviving civil partner, to the widow, widower or surviving civil partner,”
(3)In paragraph (5)(c) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
44Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In Schedule 1, the following definitions shall be added at the appropriate places in alphabetical order—“”
45Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In Schedule 6 after Part II there shall be inserted the following Part—“13A 1 A person is a qualifying person for the purposes of this Part if he is—a a civil partner, andb in pensionable employment.2 A qualifying person may by giving notice in writing to the Department before the end of the election period elect to pay family benefit contributions attributable to a period of his reckonable service which ended before 6th April 1988.3 If a qualifying person dies before the end of the election period without making an election under sub-paragraph (2), his surviving civil partner may by giving notice in writing to the Department within 3 months of the qualifying person’s death elect to pay family benefit contributions attributable to a period of the qualifying person’s reckonable service which ended before 6th April 1988.4 The election period begins on the day on which a person first becomes a qualifying person (in respect of each civil partnership he forms) and ends on the earlier of the day on which—a any election he makes under regulation B4 has effect, andb he has been a qualifying person for a continuous period of 6 months.5 The person who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying person’s reckonable service which ended before 6th April 1988 or such part of such service as consists of one or more whole years.6 Where an election is made under sub-paragraph (2), the qualifying person must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify a percentage rate of his contributable salary at which they are to be paid which must comply with paragraphs 14(2) and (3).7 Where a qualifying person’s pensionable employment is part-time, for the purpose of specifying (under sub-paragraph (6) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 14(4) that rate, sub-paragraph (6) and paragraph 14(2) have effect as if the reference to the qualifying person’s contributable salary were to his full-time equivalent salary.8 Except as provided in paragraph 14(4), an election under this paragraph is irrevocable.13B 1 This paragraph applies where—a the qualifying person states under paragraph 13A(6) (in accordance with an election made under paragraph 13A(2)) that family benefit contributions are to be paid by Method 1, andb the payment period exceeds a year.2 Where this paragraph applies, except as otherwise provided in Part III, the qualifying person must pay family benefit contributions to the Department by way of monthly payments from his contributable salary at the percentage rate specified under paragraph 13A(6) or, where the rate is varied under paragraph 14(4), at the specified higher rate for the duration of the payment period.3 Except as otherwise provided in Part III, the payment period (in years) is the period in respect of which the election is made specified under paragraph 13A(5) (in years) multiplied by the multiplier ascertained from Table 5A.4 Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end.13C 1 Except where paragraph 13B applies, the person who makes an election under paragraph 13A must pay family benefit contributions to the Department by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.2 The Method 2 formula is—where—• A is 1.9% if the qualifying person is a man and 1.7% if the qualifying person is a woman,• B is the period (in years) specified under paragraph 13A(5), and• C is the annual rate of the qualifying person’s contributable salary.”
46Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
(1)In Schedule 6, Part III shall be amended as provided by paragraphs (2) to (6).
(2)In paragraph 14(1)(a) omit “or”.
(3)In paragraph 14(1)(b) the full stop shall be omitted and for the words “Method A” there shall be substituted “Method A; or”.
(4)After paragraph 14(1)(b) there shall be inserted —“c family benefit contributions are payable by monthly payments under paragraph 13B (Method 1).”
(5)After paragraph 14(10) there shall be added—“11 Where the person is paying an additional contribution under regulation C6 or C7 for any financial year, the family benefit contributions for that financial year are calculated by reference to the notional salary on which the additional contribution is payable and must be paid to the Department by the same day as the additional contribution.”
(6)In paragraph 16 for “or widower” there shall be substituted “, widower, surviving civil partner”.
47Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998#
In Schedule 10, in paragraph 10(4), after “surviving spouse” there shall be inserted “or surviving civil partner”.
48Election in respect of protected benefit#
(1)This regulation applies to a person—
(a)to whom a protected benefit is being paid or may become payable, and
(b)who is placed in a worse position than he would have been in if a provision made by these Regulations (“the relevant provision”) had not applied in relation to the protected benefit.
(2)A protected benefit is one which is being paid or may become payable under the Teachers' Superannuation Regulations (Northern Ireland) 1998 to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 5th December 2005.
(3)A person to whom this regulation applies may, by giving written notice to the Department before 5th December 2005, elect that the relevant provision shall not apply in relation to the protected benefit.
(4)If the election under paragraph (3) is made in relation to a benefit of a person who is in pensionable employment or who subsequently becomes re-employed in pensionable employment—
(a)the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—
(i)of periods of reckonable service before the cessation referred to in paragraph (2) (or, if there had been more than one cessation, the last of them before 5th March 2006), or
(ii)of contributions paid in respect of such periods of reckonable service, and
(b)in determining entitlement to, or the amount of, the benefit to that extent he shall be treated as if he had never re-entered pensionable employment again at any time after the cessation referred to in paragraph (2) (but without prejudice to the application of this paragraph),
and the Teachers' Superannuation Regulations (Northern Ireland) 1998 shall apply accordingly.
(5)In paragraph (2) “qualifying employment” means pensionable employment or excluded employment within the meaning of the Teachers' Superannuation Regulations (Northern Ireland) 1998.
Contains public sector information licensed under the Open Government Licence v3.0.