{
  "url": "https://openlegislation.uk/teachers-pensions-regulations-2010/regulation-26",
  "json_url": "https://openlegislation.uk/teachers-pensions-regulations-2010/regulation-26.json",
  "legislation": "uksi/2010/990",
  "legislation_title": "The Teachers' Pensions Regulations 2010",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-regulations-2010",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Repayment of contributions where salary is restricted under regulation 39",
  "text": "(1) This regulation applies where the relevant salary of a person (P) during the last 365 days of P's average salary service is restricted by regulation 39.\n(2) Where this regulation applies the Secretary of State is to repay—\n(a) to P a sum equivalent to A-B, and\n(b) to P's last employer before retirement benefits became payable to P, a sum equivalent to C-D.\n(3) In paragraph (2)—\nA is the aggregate of the contributions paid by P under regulation 18 or Schedule 5 or under Schedules 4 or 5 of TPR 1997 during all relevant periods;\nB is the aggregate of the contributions which would have been paid under regulation 18 or Schedule 5 or under Schedules 4 or 5 of TPR 1997 during all relevant periods if P had actually received the salary which P is treated as receiving during each relevant period by virtue of regulation 39(2)(a), (b) or (c);\nC is the aggregate of the contributions paid by P's employer under regulation 27 during all relevant periods;\nD is the aggregate of the contributions which would have been paid by P's employer under regulation 27 if P had actually received the salary which P is treated as receiving during each relevant period by virtue of regulation 39(2)(a), (b) or (c).\n(4) In this regulation a “relevant period” is any of—\n(a) the last 365 days of P's average salary service,\n(b) Year 1 (as defined in regulation 39(9)), or\n(c) Year 2 (as defined in regulation 39(9)\nin which P is treated as receiving a relevant salary in accordance with regulation 39(2)(a), (b) or (c) but Year 1 or Year 2 are only relevant periods if the operation of regulation 39(2)(b) or (c) affects the relevant salary which P is treated as receiving during the last 365 days of P's average salary service.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/990/regulation/26",
    "retrieved_at": "2026-10-29T02:45:27.973590+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."
}