Regulation 48 Election in respect of protected benefitI1
Northern Ireland
This regulation applies to a person—
to whom a protected benefit is being paid or may become payable, and
who is placed in a worse position than he would have been in if a provision made by these Regulations (“the relevant provision”) had not applied in relation to the protected benefit.
A protected benefit is one which is being paid or may become payable under the Teachers' Superannuation Regulations (Northern Ireland) 1998 to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 5th December 2005.
A person to whom this regulation applies may, by giving written notice to the Department before 5th December 2005, elect that the relevant provision shall not apply in relation to the protected benefit.
If the election under paragraph (3) is made in relation to a benefit of a person who is in pensionable employment or who subsequently becomes re-employed in pensionable employment—
the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—
of periods of reckonable service before the cessation referred to in paragraph (2) (or, if there had been more than one cessation, the last of them before 5th March 2006), or
of contributions paid in respect of such periods of reckonable service, and
in determining entitlement to, or the amount of, the benefit to that extent he shall be treated as if he had never re-entered pensionable employment again at any time after the cessation referred to in paragraph (2) (but without prejudice to the application of this paragraph),
and the Teachers' Superannuation Regulations (Northern Ireland) 1998 shall apply accordingly.
In paragraph (2) “qualifying employment” means pensionable employment or excluded employment within the meaning of the Teachers' Superannuation Regulations (Northern Ireland) 1998.
Annotations
Commencement
- I1
Reg. 48 in operation at 5.12.2005, see reg. 1