{
  "url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-no-2-regulations-2014/note",
  "json_url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-no-2-regulations-2014/note.json",
  "legislation": "uksi/2014/2651",
  "legislation_title": "The Teachers' Pensions (Miscellaneous Amendments) (No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-no-2-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st April 2015, amend the Teachers' Pensions Regulations 2010.\nRegulation 7 removes reference to section 205 of the Finance Act 2004 as this relates to “short service refunds” of contributions only and does not apply to refunds in respect of residential accommodation as contributable salary.\nRegulation 8 and 11 clarifies the position in respect of the continued application of the caps on contributory salary which are now referred to as the “permitted maximum” in amended regulation 17(12). This “permitted maximum” is different to the “permitted maximum” in Schedule 1 of the 2010 Regulations which relates to the maximum retirement lump sum a member can receive under the Finance Act 2004.\nRegulation 9 requires scheme employers to pay an administration charge for the costs of administering the scheme.\nRegulations 10, 21 and 25 are concerned with transfers. The whole of Part 4 is replaced to provide for changes in club rules and the ending of comparable United Kingdom service transfers. Whilst some previous drafting has been retained, in particular in relation to bulk transfers, the amendments seek to clarify the operation of transfers.\nRegulation 12 provides that a person transferring from a comparable United Kingdom scheme to the teachers' pension scheme will retain a NPA of 60 if they satisfy the comparable United Kingdom service transfer provisions.\nRegulation 13 provides that a period of comparable British service from before 1 January 2007 or a period of comparable United Kingdom Service before 1 April 2015, is treated as retirement benefits qualification service. It also clarifies the qualification periods in respect of previous service in the Universities Superannuation scheme and in respect of bulk transfers where an individual does not transfer.\nRegulation 14 amends the conditions that determine whether a phased retirement application will fail, in with line career average arrangements. Consequently the total amount of salary received in the 12 months period after phased retirement may accumulate to the value of 80% of the relevant pre-phased retirement salary before a phased retirement pension will cease to be paid.\nRegulation 15 clarifies the operation of abatement taking into account the pension payable from the career average arrangements, even though the career average pension itself is a ‘pension receipt’ and it not therefore abated.\nRegulation 16 provides that for members with mixed service, the slide-back calculation (whereby previous enhancement is re-calculated) is applied to the service relating to a normal pension age of 60 rather than a normal pension age of 65.\nRegulation 17 clarifies the discretion of the Secretary of State to re-instate a pension previously stopped upon marriage.\nRegulation 19 inserts a reference to paragraph 20 of Schedule 29 to the Finance Act 2004 into a calculation so that changes to the small pensions commutation limit are automatically applied to family benefits under the scheme.\nRegulation 20 provides for a reduction in the amount of a member's benefit on account of the annual allowance charge where a notice under section 237B of the Finance Act 2004 has been served.\nRegulation 22 amends Schedule 2, Part 1 to permit teachers employed by a Multi-Academy Trust to join the scheme and Part 3 to permit teachers at the Lyc�e Fran�ais Charles de Gaulle to join the scheme with the consent of their employer.\nRegulation 23 sets out the member contribution rate starting on 1st April 2015 and amends the member contributions provision to allow for contributions based on actual salary. Band uprating will be in line with the consumer price index. It also provides for the contribution rate for employers.\nRegulation 26 amends the timescale for ‘in-service’ applications for ill-health retirement received on, or after, 1st April 2015 from 6 months to 2 years from leaving pensionable employment.\nRegulation 27 removes the 40 year limit to service that counts towards enhancement to family benefit. The overall limit on reckonable service of 45 years still applies.\nRegulation 29 clarifies that former members of the NHS Pension Scheme retain a right to NPA of 55 if they were made compulsorily redundant before the age of 50. This mirrors provisions in the National Health Service Pension Scheme Regulations 1995 for former nurses and former mental health officers. This regulation also amends the calculation of the outstanding balance of additional contributions for a past period where full-time members have attained the age of 60. From 1 April 2015, this will be based on the actuarial equivalent.\nRegulations 3, 4, 5, 6, 18, 24 and 28 make minor corrections.\nAn impact assessment has not been produced for this instrument as it has no impact on businesses or civil society organisations. The instrument has a minimal impact on the public sector.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2651/note",
    "retrieved_at": "2026-10-29T00:00:39.725678+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."
}