{
  "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-2006/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-2006/schedule-2/paragraph-10.json",
  "legislation": "uksi/2006/3122",
  "legislation_title": "The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-2006",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Declaration where lump sum payments are made",
  "text": "After regulation 23 insert—\n“Declaration where lump sum payments are made\n23A. (1) The compensating authority may, before paying any lump sum under regulation 7, require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the compensating authority.\n(2) The declaration is a declaration, in a form specified by the Secretary of State, signed by that person, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004 does not apply.\n(3) Where no such declaration is received by the compensating authority by the date referred to in paragraph (1) the compensating authority may, in place of the lump sum, pay additional annual compensation representing the value of the lump sum.\n(4) The amount of additional compensation referred to in paragraph (3) shall be determined by the compensating authority on the same basis as an additional pension is determined by the Secretary of State pursuant to regulation H6A of the Pensions Regulations.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.12; paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/2015/601",
      "affecting_title": "The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3122/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T04:15:30.311099+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."
}