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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Teachers' Superannuation (Amendment) (No. 2) Regulations (Northern Ireland) 2005 No. 495 URL: http://www.bailii.org/nie/legis/num_reg/2005/20050495.html |
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Made | 10th November 2005 | ||
Coming into operation | 5th December 2005 |
(3) In paragraph (3), in the definition of "dependent" after "any surviving spouse", there shall be inserted "or surviving civil partner".
4.
In regulation 11(2) for "regulation 75 of the Principal Regulations." there shall be substituted "regulation F1 or F1A of the Principal Regulations."
Amendment of the Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991
5.
The Teachers' (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991[6] shall be amended as provided by regulations 6 and 7.
6.
In regulation 2(2) after the definition of "child" there shall be inserted—
7.
—(1) Regulation 11 shall be amended as provided by paragraphs (2) and (3).
(2) For paragraph (3), there shall be substituted—
(3) After paragraph (4) there shall be added—
Amendment of the Teachers' Superannuation Regulations (Northern Ireland) 1998
8.
The Teachers' Superannuation Regulations (Northern Ireland) 1998 shall be amended in accordance with regulations 9 to 47.
9.
In regulation B3 in paragraph (1)(b), after "maternity" in each case there shall be inserted ", paternity or adoption".
10.
—(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".
11.
In regulation C5, in paragraph (1), for "[date of commencement]" there shall be substituted "2nd November 1998".
12.
In regulation C8, after paragraph (2), there shall be added—
13.
—(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".
14.
In regulation D2, in paragraph (b), after "regulation F1 or" there shall be inserted "F1A or in respect of which".
15.
—(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—
(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)".
16.
After regulation E1 there shall be inserted the following regulation—
(2) Where this regulation applies the person is entitled—
or to both.".
17.
—(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.
18.
In regulation E8(1), for sub-paragraph (a), there shall be substituted
19.
—(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".
20.
In regulation E19(1) for "E4(4)" there shall be substituted "E4(2), (4)".
21.
After regulation E19 there shall be inserted the following regulation—
22.
—(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—
(5) After paragraph (1) there shall be inserted—
(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—
(8) In paragraph (7)(c) for "widow or widower" there shall be substituted "widow, widower or surviving civil partner,".
23.
—(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—
(3) In paragraph (6)(c) for "widow or widower" there shall be substituted "widow, widower or surviving civil partner".
24.
—(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 —
(4) In paragraph (6) after "while he is unmarried" there shall be inserted "or not a civil partner".
25.
—(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—
(4) In paragraph (4) for sub-paragraphs (a) and (b) there shall be substituted —
26.
—(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 —
(4) In paragraph (4)(c) after "surviving spouse" there shall be inserted ", surviving civil partner".
27.
—(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".
28.
For regulation E26 there shall be substituted the following regulation—
(2) This paragraph applies on the death of a person (the "deceased") who—
(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—
(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.".
29.
—(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—
(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".
30.
—(1) Regulation E28[9] 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 —
(7) After paragraph (7) there shall be inserted —
(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)".
31.
—(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 —
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—
32.
—(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 —
(4) After paragraph (3) there shall be inserted —
(5) In paragraph (4)(a) after "surviving spouse" there shall be inserted ", surviving civil partner".
33.
—(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".
34.
—(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 —
35.
After regulation F1 there shall be inserted the following regulation—
36.
—(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".
37.
In regulation F3, in paragraph (a) after "regulation F1" there shall be inserted "or F1A".
38.
—(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 —
39.
After regulation F4 there shall be inserted the following regulation—
40.
In regulation G2[10], in paragraph (4)(b), for "regulation F4" there shall be substituted "regulations F4 and F4A".
41.
In regulation G3, in paragraph (d), after "regulation F1" there shall be inserted "or F1A".
42.
In regulation H2, in paragraph (1)(g), after "maternity" there shall be inserted ", paternity or adoption".
43.
—(1) Regulation I6[11] shall be amended as provided by paragraphs (2) and (3).
(2) For paragraph (5)(a) there shall be substituted —
(3) In paragraph (5)(c) for "widow or widower" there shall be substituted "widow, widower or surviving civil partner".
44.
In Schedule 1, the following definitions shall be added at the appropriate places in alphabetical order—
""Adoption leave" | Adoption leave within the meaning of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002[12]; |
"Civil partnership" | A civil partnership which exists under or by virtue of the Civil Partnership Act 2004[13] (and any reference to a civil partner is to be read accordingly); |
"Maternity leave" | Leave within the meaning of Part II of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999[14]; |
"Parental leave" | Leave within the meaning of Part III of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999; |
"Paternity leave" | Paternity leave within the meaning of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002; |
"Pensions Act" | Pensions Schemes (Northern Ireland) Act 1993[15]; |
"Section 5(2B) Rights" | Rights (other than rights attributable to voluntary contributions within the meaning of section 107 of the Pensions Act) which are attributable to an earner's service (within the meaning of sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[16]) on or after 6th April 1997 in employment which is contracted out in accordance with section 5(2B) of the Pensions Act; |
"Taxes Act" | The Income and Corporation Taxes Act 1988[17]." |
(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—
(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—
(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.
TABLE 5A
Rate specified under paragraph 13A(6)
Multiplier
Where qualifying person is a man
Where qualifying person is a woman
1%
1.90
1.70
2%
0.95
0.81
3%
0.64
0.54
4%
0.48
0.39
5%
0.38
0.32
6%
0.31
0.26
7%
0.27
0.21
8%
0.24
0.19
9%
0.21
0.16
(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—
A × B × C, |
46.
—(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 —
(5) After paragraph 14(10) there shall be added—
(6) In paragraph 16 for "or widower" there shall be substituted ", widower, surviving civil partner".
47.
In Schedule 10, in paragraph 10(4), after "surviving spouse" there shall be inserted "or surviving civil partner".
Election in respect of protected benefit
48.
—(1) This regulation applies to a person—
(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—
(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.
Sealed with the Official Seal of the Department of Education on
10th November 2005.
L.S.
C. Jendoubi
A senior officer of the Department of Education
The Department of Finance and Personnel hereby consents to the foregoing Regulations.
Sealed with the Official Seal of the Department of Finance and Personnel on
10th November 2005.
L.S.
R. Pengelly
A senior officer of the Department of Finance and Personnel
[2] As amended by S.I. 1990/1509 (N.I. 13) Article 6(1)back
[3] S.I. 1972/1073 (N.I. 10)back
[4] Formerly Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3back
[5] S.R. 1996 No. 260, amended by S.R. 2001 No. 149 and S.R. 2003 No. 86back
[6] S.R. 1991 No.132, amended by S.R. 2002 No. 393back
[7] S.R. 1998 No. 333, amended by S.R. 2001 No. 149 and S.R. 2005 No. 181back
[8] Pension Schemes (Northern Ireland) Act 1993 (c. 49); section 5(2B) was inserted by Article 133(3) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))back
[9] Amended by S.R. 2001 No. 149, Schedule 3, paragraph 2back
[10] As amended by S.R. 2005 No. 181, regulation 5back
[11] Part I was inserted by S.R. 2001 No. 149, Schedule 1.back