{
  "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007.json",
  "id": "nisr/2007/137",
  "title": "The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007",
  "short_title": "Teachers’ Pensions etc. (Reform Amendments) 2007",
  "long_title": "These Regulations amend the Teachers’ Superannuation Regulations (Northern Ireland) 1998 and also the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996 and the Teachers (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991.",
  "citation": "S.R. 2007/137",
  "type": "nisr",
  "year": "2007",
  "number": "137",
  "version": "current",
  "date": "2007-03-07",
  "revised": true,
  "valid_from": "2010-04-30",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Transitional provisions and savings",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Election in respect of protected benefits.",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Amendments of the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-1",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Provision for lump sum death benefit",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-2",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Variation and cancellation of elections",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-3",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Retirement and dependant’s pensions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-4",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Pension sharing on divorce",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-5",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Payment by the Department",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-1/paragraph-6",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Amendments of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 1991",
      "url": null,
      "extent": "N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-2/paragraph-1",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Allocation of part of annual compensation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-2/paragraph-2",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Long-term compensation on death",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-2/paragraph-3",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Duration of compensation on death",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-2/paragraph-4",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Amendments of the Teachers’ Superannuation Regulations (Northern Ireland) 1998",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Employment - general",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-1",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Employment in an accepted school",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-2",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Employment not pensionable",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-3",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Election not to be pensionable",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-4",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Election to rejoin pensionable service",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-5",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Ordinary contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-6",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Election in respect of additional benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-7",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Additional contributions for past period",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-8",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Additional contributions for past period under earlier provisions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-9",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Additional contributions for current period",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-10",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Additional contributions for current period: service in a reserve force",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-11",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Contributions for family benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-12",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Right to repayment of balance of contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-13",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Calculation of balance of contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-14",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Return of repaid contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-15",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Uncompleted return by instalments of repaid contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-16",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Deduction, payment and recovery of contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-17",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Current period for which additional contributions have been paid",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-18",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Meaning of various terms",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-19",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Residual liability for guaranteed minimum pensions and for section 5(2B) rights",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-20",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Nature of retirement benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-21",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Entitlement to payment of retirement benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-22",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Retirement benefits – pension and lump sum",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-23",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Limitation of retirement benefit in certain cases",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-24",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Enhancement of retirement benefits in case of incapacity",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-25",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Avoidance of duplicate pensions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-26",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Allocation of part of retirement pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-27",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Pensioner ceasing to be incapacitated",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-28",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Abatement of retirement pension during further employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-29",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Retirement benefits on cessation of further employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-30",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Death grant",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-31",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Supplementary death grant",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-32",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Family benefits generally",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-33",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Nomination of partner",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-34",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Nomination of other adult beneficiary",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-35",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Entitlement to short-term family benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-36",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Amount and duration of short-term family benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-37",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Entitlement to long-term family benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-38",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Relevant service",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-39",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Amount of surviving spouse’s, surviving civil partner’s or nominated beneficiary’s long-term pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-40",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Amount of children’s long-term pensions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-41",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Additional dependant’s pension where election made under regulation C2A",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-42",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Commencement and duration of long-term family pensions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-43",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Average salary",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-44",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Average salary",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-45",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Effective reckonable service",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-46",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Payment of benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-47",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Benefits not assignable",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-48",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Payment of transfer values",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-49",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Acceptance of transfer values",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-50",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Receipts etc. to be credited",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-51",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Employers’ Contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-52",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Employers’ additional contributions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-53",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": "Modified application in case of employment at reduced salary",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-54",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": "Declaration where lump sum payments are made",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-55",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Pension sharing – normal pension age",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-56",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Pension credit benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-57",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Commutation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-58",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": "Commutation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-59",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": "Death grant",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-60",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": "Glossary of expressions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-61",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": "Elections in respect of additional benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-62",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": "Maximum length of additional periods",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-63",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": "Additional contributions for past period under old regulation C3",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-64",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": "Additional contributions for past period under old regulation C3",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-65",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": "Additional contributions for past periods under earlier provisions",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-66",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": "Family benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-67",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": "Modified application in certain cases",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-68",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": "Allocation of part of retirement pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-3/paragraph-69",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Elections in respect of additional benefits - Schedule to be inserted as Schedule 2A to the Teachers’ Superannuation Regulations (Northern Ireland) 1998",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-1",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-2",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-3",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-4",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-5",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-6",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-7",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-8",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-9",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Election by a person in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-10",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-11",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-12",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-13",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-14",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-15",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Election by employer",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-16",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Effect of election",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-17",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Maximum amount of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-18",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Maximum amount of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-19",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Maximum amount of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-20",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Maximum amount of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-21",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Maximum amount of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-22",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Determination of contributions for given level of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-23",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Determination of contributions for given level of increased pension",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-24",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Revocation of election",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-25",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Revocation of election",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-26",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Election ceasing to have effect",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-27",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Person ceasing to be in pensionable employment",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-28",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Person becoming entitled to retirement benefits",
      "url": "https://openlegislation.uk/teachers-pensions-etc-reform-amendments-regulations-northern-ireland-2007/schedule-4/paragraph-29",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/30",
      "kind": "paragraph",
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      "heading": "Person making an election under regulation E4A",
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