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The Teachers’ Pensions Regulations 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Repayment of contributions where salary is restricted under regulation 39

26.—(1) This regulation applies where the relevant salary of a person (P) during the last 365 days of P’s average salary service is restricted by regulation 39.

(2) Where this regulation applies the Secretary of State is to repay—

(a)to P a sum equivalent to A-B, and

(b)to P’s last employer before retirement benefits became payable to P, a sum equivalent to C-D.

(3) In paragraph (2)—

  • A is the aggregate of the contributions paid by P under regulation 18 or Schedule 5 or under Schedules 4 or 5 of TPR 1997 during all relevant periods;

  • B is the aggregate of the contributions which would have been paid under regulation 18 or Schedule 5 or under Schedules 4 or 5 of TPR 1997 during all relevant periods if P had actually received the salary which P is treated as receiving during each relevant period by virtue of regulation 39(2)(a), (b) or (c);

  • C is the aggregate of the contributions paid by P’s employer under regulation 27 during all relevant periods;

  • D is the aggregate of the contributions which would have been paid by P’s employer under regulation 27 if P had actually received the salary which P is treated as receiving during each relevant period by virtue of regulation 39(2)(a), (b) or (c).

(4) In this regulation a “relevant period” is any of—

(a)the last 365 days of P’s average salary service,

(b)Year 1 (as defined in regulation 39(9)), or

(c)Year 2 (as defined in regulation 39(9)

in which P is treated as receiving a relevant salary in accordance with regulation 39(2)(a), (b) or (c) but Year 1 or Year 2 are only relevant periods if the operation of regulation 39(2)(b) or (c) affects the relevant salary which P is treated as receiving during the last 365 days of P’s average salary service.

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