(This note is not part of the Regulations)
These Regulations amend the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 (“the 1994 Regulations”) and the Teachers Pensions Regulations 1997 (“the 1997 Regulations”).
Amendment of the 1994 Regulations
Regulation 2 amends regulation 11 to extend the circumstances under which an outward transfer value may be paid.
Amendment of the 1997 Regulations
Regulation 4 amends regulation C1 to provide that, where a person has given up the right to receive part of his salary under a salary sacrifice arrangement as defined, the amount given up counts as contributable salary. Under the power in section 12(1) of the Superannuation Act 1972, this provision, to the extent that it relates to a person who is a schoolteacher for the purposes of section 122 of the Education Act 2002, has effect from 1st June 2006.
Regulation 5 amends regulation C2, which allows a person aged 50 or above whose salary is reduced or who takes up employment at a lower salary to elect that contributions should continue to be paid on the salary before the reduction. The effect of the amendment is that regulation C2 only applies where the reduction in salary, or the taking up of employment at a lower salary, occurs before 1st October 2006.
Regulation 6 amends regulation E4 to provide that the Secretary of State can determine that, in exceptional circumstances, a person in respect of whom a direction has been given under section 142 of the Education Act 2002 on the basis that the person is unsuitable to work with children can still be entitled to a pension under Case C (incapacity).
Regulation 7 amends regulation E13, which makes provision for a teacher's pension to cease to be payable if a person who was entitled to a pension on the basis of incapacity ceases to be incapacitated, to make explicit provision for a person whose entitlement to a pension took effect before 1st April 1997.
Regulation 8 amends regulation E19 so that, where a pension is commuted in exceptional circumstances of serious ill health, the whole pension, rather than so much of it as exceeds the person's guaranteed minimum, is commuted. Under the power in section 12(1) of the Superannuation Act 1972, this regulation has effect from 14th June 2006.
Regulation 9 corrects drafting errors in Schedule 1.
Regulation 10 amends Schedule 8 to provide that certain types of employment make up “qualifying periods” in circumstances where an inward transfer of past service pension rights could have been made but the person has decided not to transfer those rights. Under the power in section 12(1) of the Superannuation Act 1972, this provision has effect from 1st October 2005. The provision also replaces provisions which were contained in paragraph 38 of Schedule 10, which is omitted by regulation 11.