# The Teachers' Superannuation (Consolidation) Regulations 1988, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
There 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.
TABLE
Consolidated provisions
Corresponding revoked provisions
Subject
Changes
r.B4(6)
r.6(3)
Accepted schools
Effective date of acceptance simplified.
r.B4(9)
r.6
Same
Fresh application required where previous accepted status lost.
r.B5(1)(b)
r.4(3)
Pensionable employment
Time limits on absences not reproduced.
r.C1(5)
r.13(2)
Notional salary of services education officer
Recent changes in statutory determination of teachers' pay reflected.
r.C1(6)—(11)
r.14(2), (3)
Election on reduction of salary
Procedural and other deficiencies supplied.
r.C3(14)
r.24(9)(b)
Election to pay additional contributions
Nullity an automatic, not discretionary, consequence of dishonest health declaration.
r.C6
S.I. 1982/46 r.15, r.16
Reduction of extra purchased service on account of war service credit
Reduction automatic, not elective; application extended to purchases made by widow or dependant.
r.C8(1)
r.30(1), (2)
Additional contributions by former employees
Application further restricted; casual employees and certain others excluded.
r.C8(2), (3), (5)
r.30(1), (2)
Same
Start of period identified; period to terminate on non-payment of contribution.
r.C8(8)
r.31(2)
Same
Requirement of payment by end of financial year relaxed.
r.C8(9)
r.31(4)
Same
Interest payable where late payment accepted.
r.C11(3)
r.49(2), (4)
Interest on repaid contributions
Adjustment to date from which interest runs.
r.C12(5)
r.50(2)
Interest on repaid family benefit contributions
Adjustment to date to which interest runs.
r.C14(1)
r.19(2), (3)
Election to return repaid contributions
Written notice required.
r.D4(b)
r.4(1)(b)
Service purchased by additional contributions
Period counts only at proportionate length where employment was part-time.
r.D5(1), r.D6(2), (3)
S.I. 1982/46 r.2(2), r.3(1), (2), r.8(1)
War service: whether transfer value necessary
No transfer value necessary where employee transferred from local government service in United Kingdom.
r.E7(4)
r.73
Limits on lump sum benefits
Limit imposed where service is 20 years or more.
r.E8(7)(b)
r.54(3), r.56(4)
Incapacity: enhancement of benefits
War service excluded from relevant service.
r.E13(2)
r.78(1)
Pension ceasing where incapacity ceases
Pension ceases on, not on “approved” date after, cessation of incapacity.
r.E13(4)
r.78(3)
Resumption of payment restricted
No resumption where pensioner has been in pensionable employment after first becoming entitled to pension.
r.E14(1)
r.75(1), (4)
Abatement of pension during further employment
Now applies only to teaching employment.
r.E19(1), (3), (6), (7)
r.58(1), (2)
Death grants
Payment now discretionary, and to be made to any surviving spouse.
r.E19(1)(b)
r.58(1)
Same
Grant may be paid on death of ex-employee who was paying additional contributions.
r.E19(4)(b)
r.58(2)
Same
More restrictive condition where employment ceases after commencement of consolidation.
r.E19(5)
r.58(2)
Same
Grant reduced by amount of any previous lump sum benefit.
r.E20(1)(b)
r.60(1), (2)
Supplementary death grants
Not payable on death in pensionable employment.
r.E20(4)(a)
r.60(4)
Same
Reduction in pension on re-employment or to avoid duplication is to be disregarded.
r.E29(6)
r.9(6)
“Full salary” for calculating average salary
Includes salary for certain periods when not in pensionable employment.
r.E29(9), (10)
r.9(5)
Excessive salary increases affecting average salary
Application restricted; amount to be taken into account no longer discretionary.
r.E30(4)
r.56(5)
Lump sum benefits: limited counting of extra periods purchased
Application determined by reference also to certain periods when not in pensionable employment; now applies only to past periods.
—
r.72(1A)
Benefits: exclusion of service where shortfall in contributions
Provision not reproduced.
r.E31(4)
r.93(2)
Intervals at which pensions payable
Interval is now one month instead of 3 months.
r.G2(1)
r.86
Superannuation account: receipts
To be credited for year in which received.
r.G2(4)
r.86
Same
No credits in respect of payments of benefits attributable to service before June 1922.
r.G3
r.87
Superannuation account: payments
Above payments are not, but certain statutory payments are, to be debited.
r.H3(2)
r.92(1)
Provision of information
Includes information about former employees; provision within reasonable time may be required.
r.H4
r.94
Payment without proof of title
Not to exceed amount specified under 1965 c. 32 (instead of £5,000).
r.H7
r.97
Determination of questions
All questions arising under Regulations now to be determined by Secretary of State.
Sch. 2 paras 18, 19
Sch. 1 Part 2
Optionally pensionable employments
Additional categories.
Sch. 3 para 2
r.23
Maximum length of additional periods
Possibility of purchase after age 55 taken into account.
Sch. 4 para 15(4)
Sch. 2A Part III para 7(4)
Purchase of past period as service
Time limit for payment of lump sum to complete extra contributions.
Sch. 8 Part I
S.I. 1982/46 Sch. 1
War service: qualifying service
Local government service in United Kingdom included.
Sch. 9 para 2
r.53(1), (2)
Qualifying service
Now includes any past added years purchased.
Sch. 10 para 2(1)(b)
Sch. 9 para 3(1)(b)
National Insurance modification
Applies where employment began after March 1967.
Sch. 10 paras 27, 28
—
Admitted service
New provision.
Sch. 10 paras 31—33
—
Specified country service
New provision.
Sch. 13 para 4
Sch. 8 Part 1
Teachers' superannuation account
Form modified.

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Source: https://www.legislation.gov.uk/uksi/1988/1652/note (the official version)
Page: https://openlegislation.uk/teachers-superannuation-consolidation-regulations-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.