{
  "url": "https://openlegislation.uk/teachers-superannuation-regulations-northern-ireland-1998/regulation-E32",
  "json_url": "https://openlegislation.uk/teachers-superannuation-regulations-northern-ireland-1998/regulation-E32.json",
  "legislation": "nisr/1998/333",
  "legislation_title": "Teachers' Superannuation Regulations (Northern Ireland) 1998",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-regulations-northern-ireland-1998",
  "path": "regulation/E32",
  "kind": "regulation",
  "number": "E32",
  "heading": "Effective reckonable service",
  "text": "(1) A person’s effective reckonable service is so much of his reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E26.\n(2) Subject to paragraph (3), effective reckonable service does not include—\n(a) any reckonable service in excess of 45 years; or\n(b) any reckonable service in excess of 40 years before attaining the age of 60.\n(3) In relation to a retirement lump sum, if the person’s relevant service, that is to say the total of—\n(a) the time he has spent in pensionable employment; and\n(b) any comparable service counting as reckonable service by virtue of the receipt of a transfer value,\nis less than 20 years, his effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 (past period purchased by additional contributions) as exceeds the maximum ascertained from the following Table:\nTABLE\nRelevant service in years\nMaximum\n19\n17 years\n18\n15 years\n17\n13 years\n16\n11 years\n15\n9 years\n14\n7 years\nFewer than 14\n8 years less than the length in years and days of the relevant service\n(4) For the purposes of paragraph (3) a person who becomes entitled to payment of retirement benefits by virtue of regulation E4(4) or (7) (incapacity or redundancy before attaining the age of 60) shall be treated as having continued in pensionable employment up to that age.\n(5) Effective reckonable service does not include any period in respect of which a short service annuity is payable under regulation E16.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. E32 in operation at 2.11.1998, see reg. A1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "nisr/1998/333",
      "affecting_title": "Teachers' Superannuation Regulations (Northern Ireland) 1998"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2005/495",
      "affecting_title": "The Teachers' Superannuation (Amendment) ( No. 2) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "substituted",
      "affecting": "nisr/2005/495",
      "affecting_title": "The Teachers' Superannuation (Amendment) ( No. 2) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2005/495",
      "affecting_title": "The Teachers' Superannuation (Amendment) ( No. 2) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2007/137",
      "affecting_title": "The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2007/137",
      "affecting_title": "The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1998/333/regulation/E32",
    "retrieved_at": "2026-10-29T02:22:46.816065+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."
}