{
  "url": "https://openlegislation.uk/teachers-superannuation-consolidation-regulations-1988/note",
  "json_url": "https://openlegislation.uk/teachers-superannuation-consolidation-regulations-1988/note.json",
  "legislation": "uksi/1988/1652",
  "legislation_title": "The Teachers' Superannuation (Consolidation) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-consolidation-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations consolidate the Regulations revoked by regulation H8 and Schedule 14, comprising the bulk of the Regulations applying to England and Wales made under section 9 of the Superannuation Act 1972.\nThere are a number of changes of effect, described in the Table below. Except where otherwise indicated, references in the second column are to the Teachers' Superannuation Regulations 1976 as amended from time to time.\nTABLE\nConsolidated provisions\nCorresponding revoked provisions\nSubject\nChanges\nr.B4(6)\nr.6(3)\nAccepted schools\nEffective date of acceptance simplified.\nr.B4(9)\nr.6\nSame\nFresh application required where previous accepted status lost.\nr.B5(1)(b)\nr.4(3)\nPensionable employment\nTime limits on absences not reproduced.\nr.C1(5)\nr.13(2)\nNotional salary of services education officer\nRecent changes in statutory determination of teachers' pay reflected.\nr.C1(6)—(11)\nr.14(2), (3)\nElection on reduction of salary\nProcedural and other deficiencies supplied.\nr.C3(14)\nr.24(9)(b)\nElection to pay additional contributions\nNullity an automatic, not discretionary, consequence of dishonest health declaration.\nr.C6\nS.I. 1982/46 r.15, r.16\nReduction of extra purchased service on account of war service credit\nReduction automatic, not elective; application extended to purchases made by widow or dependant.\nr.C8(1)\nr.30(1), (2)\nAdditional contributions by former employees\nApplication further restricted; casual employees and certain others excluded.\nr.C8(2), (3), (5)\nr.30(1), (2)\nSame\nStart of period identified; period to terminate on non-payment of contribution.\nr.C8(8)\nr.31(2)\nSame\nRequirement of payment by end of financial year relaxed.\nr.C8(9)\nr.31(4)\nSame\nInterest payable where late payment accepted.\nr.C11(3)\nr.49(2), (4)\nInterest on repaid contributions\nAdjustment to date from which interest runs.\nr.C12(5)\nr.50(2)\nInterest on repaid family benefit contributions\nAdjustment to date to which interest runs.\nr.C14(1)\nr.19(2), (3)\nElection to return repaid contributions\nWritten notice required.\nr.D4(b)\nr.4(1)(b)\nService purchased by additional contributions\nPeriod counts only at proportionate length where employment was part-time.\nr.D5(1), r.D6(2), (3)\nS.I. 1982/46 r.2(2), r.3(1), (2), r.8(1)\nWar service: whether transfer value necessary\nNo transfer value necessary where employee transferred from local government service in United Kingdom.\nr.E7(4)\nr.73\nLimits on lump sum benefits\nLimit imposed where service is 20 years or more.\nr.E8(7)(b)\nr.54(3), r.56(4)\nIncapacity: enhancement of benefits\nWar service excluded from relevant service.\nr.E13(2)\nr.78(1)\nPension ceasing where incapacity ceases\nPension ceases on, not on “approved” date after, cessation of incapacity.\nr.E13(4)\nr.78(3)\nResumption of payment restricted\nNo resumption where pensioner has been in pensionable employment after first becoming entitled to pension.\nr.E14(1)\nr.75(1), (4)\nAbatement of pension during further employment\nNow applies only to teaching employment.\nr.E19(1), (3), (6), (7)\nr.58(1), (2)\nDeath grants\nPayment now discretionary, and to be made to any surviving spouse.\nr.E19(1)(b)\nr.58(1)\nSame\nGrant may be paid on death of ex-employee who was paying additional contributions.\nr.E19(4)(b)\nr.58(2)\nSame\nMore restrictive condition where employment ceases after commencement of consolidation.\nr.E19(5)\nr.58(2)\nSame\nGrant reduced by amount of any previous lump sum benefit.\nr.E20(1)(b)\nr.60(1), (2)\nSupplementary death grants\nNot payable on death in pensionable employment.\nr.E20(4)(a)\nr.60(4)\nSame\nReduction in pension on re-employment or to avoid duplication is to be disregarded.\nr.E29(6)\nr.9(6)\n“Full salary” for calculating average salary\nIncludes salary for certain periods when not in pensionable employment.\nr.E29(9), (10)\nr.9(5)\nExcessive salary increases affecting average salary\nApplication restricted; amount to be taken into account no longer discretionary.\nr.E30(4)\nr.56(5)\nLump sum benefits: limited counting of extra periods purchased\nApplication determined by reference also to certain periods when not in pensionable employment; now applies only to past periods.\n—\nr.72(1A)\nBenefits: exclusion of service where shortfall in contributions\nProvision not reproduced.\nr.E31(4)\nr.93(2)\nIntervals at which pensions payable\nInterval is now one month instead of 3 months.\nr.G2(1)\nr.86\nSuperannuation account: receipts\nTo be credited for year in which received.\nr.G2(4)\nr.86\nSame\nNo credits in respect of payments of benefits attributable to service before June 1922.\nr.G3\nr.87\nSuperannuation account: payments\nAbove payments are not, but certain statutory payments are, to be debited.\nr.H3(2)\nr.92(1)\nProvision of information\nIncludes information about former employees; provision within reasonable time may be required.\nr.H4\nr.94\nPayment without proof of title\nNot to exceed amount specified under 1965 c. 32 (instead of £5,000).\nr.H7\nr.97\nDetermination of questions\nAll questions arising under Regulations now to be determined by Secretary of State.\nSch. 2 paras 18, 19\nSch. 1 Part 2\nOptionally pensionable employments\nAdditional categories.\nSch. 3 para 2\nr.23\nMaximum length of additional periods\nPossibility of purchase after age 55 taken into account.\nSch. 4 para 15(4)\nSch. 2A Part III para 7(4)\nPurchase of past period as service\nTime limit for payment of lump sum to complete extra contributions.\nSch. 8 Part I\nS.I. 1982/46 Sch. 1\nWar service: qualifying service\nLocal government service in United Kingdom included.\nSch. 9 para 2\nr.53(1), (2)\nQualifying service\nNow includes any past added years purchased.\nSch. 10 para 2(1)(b)\nSch. 9 para 3(1)(b)\nNational Insurance modification\nApplies where employment began after March 1967.\nSch. 10 paras 27, 28\n—\nAdmitted service\nNew provision.\nSch. 10 paras 31—33\n—\nSpecified country service\nNew provision.\nSch. 13 para 4\nSch. 8 Part 1\nTeachers' superannuation account\nForm modified.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1652/note",
    "retrieved_at": "2026-10-29T15:57:41.170457+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."
}