Paragraph 1 Employment - generalI1

for paragraph (1) substitute—

“(1)

Subject to paragraphs (2), (4), (4A), (5) and regulations B3 to B5, a person is in pensionable employment while he is in employment—

(a)

in a capacity specified in Schedule 2, or

(b)

as a teacher in an accepted school.”.

for paragraph (4) substitute—

“(4)

A person who was in part-time employment on the 31st March 2007 is not, for so long as he remains in the same employment, in pensionable employment, unless he has at some time made an election for the purposes of this paragraph.”,

after paragraph (4) insert—

“(4A)

Where a person is in full-time employment and at the same time in part-time employment the part-time employment is not pensionable employment, and accordingly —

(a)

where an election was made before 1st April 2007, pursuant to paragraph (4), that such part-time employment should be pensionable, any such part-time employment on or after 1st April 2007 is (despite the election) no longer pensionable and

(b)

any election made on or after 1st April 2007 pursuant to paragraph (4) that such part-time employment is to be pensionable is of no effect.”,

after paragraph (5) insert—

“(5A)

A person who, before 1st April 2007,

(a)

was entitled to be paid a teacher’s pension, including cases where the annual rate of pension had been reduced to zero in accordance with regulation E14 (abatement of retirement pension during further employment) and

(b)

was in employment of a kind referred to in paragraph (1)

is not, for so long as he remains in the same employment, in pensionable employment unless he falls within paragraph (5B).

(5B)

A person falls within this paragraph if he is entitled to payment of retirement benefits by virtue of regulation E4(4) or (5) (incapacity) and ceases to be incapacitated.”.

after paragraph (6) insert—

“(7)

Where the election is made by a person with mixed service or a 1st April 2007 or later entrant and, pursuant to paragraph (6), has effect from a date earlier than that referred to in paragraph (5) all pensionable employment during the back period shall be treated as having occurred—

(a)

after the post-break employment start, where the election is made by a person with mixed service, or

(b)

on or after 1st April 2007, where the election is made by a 1st April 2007 or later entrant.”.