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The Teachers’ Pensions Regulations 2010

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

18.—(1) This paragraph applies where—

(a)on the interest change date contributions remain to be paid (in accordance with section 16 of the Interpretation Act 1978(1)) under—

(i)regulation C18(2) of TPR 1997

(ii)regulation C18(5) of TPR 1997

(iii)regulation G7(4) of TPR 1997, and

(b)an interest invoice has been issued by the Secretary of State before the interest change date.

(2) This paragraph also applies where—

(a)on the interest change date contributions remain to be paid under regulation 28(5) or regulation 30(4), and

(b)an interest invoice has been issued by the Secretary of State before the interest change date

(3) Where this paragraph applies interest is payable—

(a)at the rate specified in paragraph (4), from the date on which the interest became payable under the provision in question to the date up to which it is calculated in the relevant interest invoice, and

(b)at the standard rate, from the day after the date on which it was calculated in the relevant interest invoice to the date of payment.

(4) The rate is the rate specified in relation to the provision in the second column of the table and compounded with rests at the intervals specified in the third column of the table,

Table

ProvisionInterest Rate (%)Provision as to rests
Note; Where contributions remain to be paid under regulation G7(4) of TPR 1997 the interest rate is 12% in relation to all contributions payable in relation to pensionable employment before 1st April 2003 and 8% in relation to contributions payable in relation to pensionable employment on or after 1st April 2003.
Regulation C18(2) of TPR 19974yearly
Regulation C18(5) of TPR 19974yearly
Regulation G7(4) of TPR 1997

8 or 12

(see note below)

monthly
Regulation 28(5)4yearly
Regulation 30(4)8monthly

(5) In this paragraph “the relevant interest invoice” means the most recent interest invoice issued before the interest change date.

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