{
  "url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-regulations-2008/note",
  "json_url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-regulations-2008/note.json",
  "legislation": "uksi/2008/541",
  "legislation_title": "The Teachers’ Pensions (Miscellaneous Amendments) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-miscellaneous-amendments-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 and the Teachers’ Pensions Regulations 1997.\nThe amendments to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 (“the Principal AVC Regulations”) are contained in Part 2 of these Regulations. Regulation 6 amends regulation 12 of the Principal AVC Regulations relating to the options available where a person dies within 10 years of accessing benefits. The other provisions in Part 2 make further minor amendments consequential on amendments made in the Teachers’ Pensions etc. (Reform Amendments) Regulations 2006 (S.I. 2006/3122).\nThe amendments to the Teachers’ Pensions Regulations 1997 (“the Principal Regulations”) are contained in Part 3 of these Regulations.\nRegulation 8 inserts regulation B6A in Part B of the Principal Regulations. Regulation B6A makes provision about disregarding periods of pensionable employment in respect of which contributions have not been paid under Part C, and where a demand has been made by the Secretary of State under regulation C18(2) and that demand has not been met in full. For the regulation to apply, the demand must be unpaid at the end of a period of 3 years beginning on the date on which it is made; the Secretary of State must have given notice in writing to the person concerned that that regulation is to apply; and any partial amount paid in pursuance of the demand must be repaid at the time that the notice is given.\nRegulation 9(1) amends regulation C1 of the Principal Regulations. Paragraphs (8) and (12) of regulation C1 are amended to reflect the repeal of section 590C of the Income and Corporation Taxes Act 1988 and its replacement for transitional purposes by provisions of the Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006 (S.I. 2006/364). Regulation 9(1) also amends regulation C1 to leave out paragraphs (9) to (11). This amendment is consequential on the insertion of regulation C1A (see below).\nRegulation 9(2) inserts regulation C1A in the Principal Regulations. Regulation C1A provides for the disapplication in specified circumstances of the cap on contributable salary provided by regulation C1(8).\nParagraphs (3) and (4) of regulation 9 make provision which is consequential on the removal by regulation C1A of the cap on contributable salary. Paragraph (4) inserts regulation D5 in the Principal Regulations. Regulation D5 makes provision for the calculation of reckonable service where the cap on contributable salary ceases to have effect by virtue of regulation C1A.\nRegulation 10 amends various provisions of the Principal Regulations to insert references to parental leave (as defined in Schedule 1 to those Regulations).\nRegulation 11 amends regulation C3C of, and Schedule 2A to, the Principal Regulations to provide that a “pre-2007 entrant” who has reached the age of 60 but who is still in pensionable employment can elect under regulation C3C of the Principal Regulations to purchase additional benefits\nRegulation 12 amends regulation EA1 of the Principal Regulations which amongst other things defines the term “pre-2007 entrant” as used in those Regulations. The effect of the amendment is to provide for a person to be treated as a pre-2007 entrant if he satisfies the condition specified in paragraph (3A) (as inserted by the amendment). The first element of the condition is that the person entered pensionable employment on or after 1st January 2007 by virtue of a transfer of undertakings or arrangements equivalent to a transfer of undertakings. The second element of the condition is that, immediately before doing so, he was in employment pensionable under a public service pension scheme (as defined in paragraph (3B)) and entitled under the rules of that scheme to receive benefits on retirement from such employment before or on attaining the age of 60 years.\nRegulation 13 amends regulation E33 of the Principal Regulations to require applications for a pension paid because of a person’s incapacity to be made within 6 months of leaving pensionable employment or of making a payment under old regulation C9 or C10 or before the end of certain periods of leave or a career break.\nRegulation 14 amends regulations E5 and E6 of the Principal Regulations which relate to the amount of a person’s retirement pension and lump sum. The amendment relates to the situation where, but for paragraph regulation E6(4), a person would be entitled to a lump sum which exceeded his permitted maximum (“the notional lump sum”). In those circumstances, the annual rate of the person’s retirement pension is increased by an amount which represents the value of the amount by which the notional lump sum exceeds the person’s permitted maximum.\nRegulation 15(1) amends the definition of the expression “a person’s child” in regulation E22(5) of the Principal Regulations. The amendment reinstates the limb of the definition removed by S.I. 2006/736 and has effect from 6th April 2006, the date on which S.I. 2006/736 came into force. Section 12 of the Superannuation Act 1972 confers express powers to make regulations having retrospective effect. A consequential amendment is made to regulation E22(11) by paragraph (2) of regulation 15. Paragraphs (3) and (4) contain transitional provisions so that the amendment made by paragraph (1) does not apply to any relevant benefits payable in the period from 6th April 2006 to 31st March 2008, where payments have been made to one or more children on the basis of regulation E22(5) having effect without that amendment.\nRegulation 16 corrects minor errors in the Principal Regulations.\nRegulation 17 amends paragraph 24 of Schedule 2 to the Principal Regulations which lists employments which are pensionable at the election of the person concerned. It includes the Vocational Training Charitable Trust in that list.\nRegulation 18 makes transitional provision for opting out where rights in relation to former scheme members are adversely affected by the changes made to the Principal Regulations by these Regulations.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/541/note",
    "retrieved_at": "2026-10-29T03:35:31.719153+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."
}