Regulation 4 Election in respect of protected benefits.I1

Northern Ireland

(1)

In this regulation—

“the 1996 Regulations” means the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996,
“the 1998 Regulations” means the Teachers’ Superannuation Regulations (Northern Ireland) 1998.

(2)

This regulation applies to a person—

(a)

to whom a protected benefit is being paid or may become payable, and

(b)

who is placed in a worse position than he would have been if a provision made by these Regulations had not applied in relation to the protected benefit.

(3)

A protected benefit is one which is being paid, or may become payable, under the 1996 Regulations or the 1998 Regulations to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 1st April 2007.

(4)

A person to whom this regulation applies may, by giving written notice to the Department before 1st July 2007, elect that the relevant provision shall not apply in relation to the protected benefit.

(5)

If the election under paragraph (4) is made in relation to the benefit of a person who is in pensionable employment or subsequently becomes re-employed in pensionable employment—

(a)

the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

(i)

of periods of reckonable service before the cessation referred to in paragraph (3) (or, if there has been more than one cessation, the last of them before 1st April 2007), or

(ii)

of contributions paid in respect of such periods of reckonable service, and

(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 (3) (but without prejudice to the application of this paragraph),

and the 1996 Regulations and the 1998 Regulations shall apply accordingly.

(6)

In paragraph (3) “qualifying employment”, in relation to the 1996 Regulations, means pensionable employment within the meaning of those Regulations and, in relation to the 1998 Regulations, means pensionable employment or excluded employment within the meaning of those Regulations.

Annotations

Commencement

I1: Reg. 4 in operation at 1.4.2007, see reg. 1