{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-northern-ireland-1996/schedule/paragraph-9",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-northern-ireland-1996/schedule/paragraph-9.json",
  "legislation": "nisr/1996/260",
  "legislation_title": "Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-northern-ireland-1996",
  "path": "schedule/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "If the participator retires on a date later than his 60th birthday, the permitted amount is—\n(a) where the participator first entered employment in reckonable service before 1st June 1989, the greater of J, K and, where applicable, L, where—\nJ is an amount calculated in accordance with paragraph 8 as at that date;\nK is an amount calculated in accordance with paragraph 8 as at the participator’s 60th birthday increased, up to the date of his retirement, in proportion to any increase in the index during that period; and\nL is, in the case of a participator with more than 40 years of reckonable service, 1/60th of the participator’s final remuneration for each year of reckonable service up to a maximum of 45 years excluding any years before the participator’s 60th birthday in excess of 40 years; and\n(b) in any other case, the lesser of the amounts calculated in accordance with paragraph 8(2)(a)(ii) and (2)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/260/schedule/paragraph/9",
    "retrieved_at": "2026-10-29T02:35:23.219519+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."
}