{
  "url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-26",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-26.json",
  "legislation": "uksi/2014/512",
  "legislation_title": "The Teachers' Pension Scheme Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Election for armed forces service to be pensionable",
  "text": "(1) This regulation applies in relation to an active member (P) who is called out, or recalled, for permanent service in Her Majesty's armed forces under a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 .\n(2) P may by written notice to the scheme manager elect to treat the period of permanent service as pensionable service.\n(3) For the purpose of these Regulations, P leaves all pensionable service from the beginning of the period of permanent service if P does not make an election within 6 months after the period of permanent service ends.\n(4) If P makes an election, the scheme manager must give P a written notice setting out the contributions payable in respect of the period of permanent service.\n(5) The election has effect from the beginning of the period of permanent service if—\n(a) P pays the contributions by lump sum within 3 months after receiving the notice; or\n(b) P pays contributions by monthly payments in accordance with regulation 187 in respect of the whole period.\n(6) If P only pays contributions in respect of part of the period of permanent service, the election has effect only in respect of that part of the period.\n(7) In this regulation, a period of permanent service begins when P is called out or recalled and ends on whichever is the earlier of—\n(a) the day on which P's permanent service ends, or\n(b) the day on which P begins to accrue benefits under the Armed Forces Pension Scheme or any other occupational pension scheme in respect of P's permanent service.\n(8) If P dies while in permanent service and P has not made an election—\n(a) P is taken to have made an election;\n(b) any contributions payable are to be deducted from any benefits payable under these Regulations; and\n(c) the election is taken to have effect from the beginning of the period of permanent service.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1996 c.14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/512/regulation/26",
    "retrieved_at": "2026-10-29T00:24:37.807691+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}