# The Teachers' Pensions Regulations 1997, Regulation E32: Effective reckonable service


(1) A person’s effective reckonable service is so much of his reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E26.
(2) Subject to paragraph (3), effective reckonable service does not include—
(a) any reckonable service in excess of 45 years—
(b) any reckonable service in excess of 40 years before attaining the age of 60.
(3) In relation to a retirement lump sum, if the person’s relevant service, that is to say the total of—
(a) the time he has spent in pensionable employment,
(b) any comparable British service counting as reckonable service by virtue of the acceptance of a transfer value, and
(c) any period counting as reckonable service by virtue of an election under regulation 4 of the Teachers' Superannuation (Policy Schemes) Regulations 1979,
is less than 20 years, his effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 (past period for which additional contributions have been paid) as exceeds the maximum ascertained from the Table below.
TABLE
Relevant service in years
Maximum
19
17 years
18
15 years
17
13 years
16
11 years
15
9 years
14
7 years
Fewer than 14
8 years less than the length in years and days of the relevant service
(4) For the purposes of paragraph (3) a person who becomes entitled to payment of retirement benefits by virtue of regulation E4(4) or (5) (incapacity or redundancy before attaining the age of 60) is to be treated as having continued in pensionable employment up to that age.
(5) Effective reckonable service does not include—
(a) any period in respect of which a short-service annuity is payable under regulation E16, or
(b) any period which, having been reckoned under section 17 of the Local Government Superannuation Act 1937 or a corresponding provision contained in a local Act scheme within the meaning of that Act, has become reckonable as service under regulations under section 10 of the Superannuation Act 1972 (persons engaged in health services, etc.).

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Source: https://www.legislation.gov.uk/uksi/1997/3001/regulation/E32 (the official version)
Page: https://openlegislation.uk/teachers-pensions-regulations-1997/regulation-E32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.