The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006

• Citation: S.I. 2006/3122
• Sections: 153

Section 1 Citation and commencement

These Regulations may be cited as the Teachers Pensions etc. (Reform Amendments) Regulations 2006 and come into force on 1st January 2007.

Section 2 Amendments of regulations

(1) The Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 are amended in accordance with Schedule 1.

(2) The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997 are amended in accordance with Schedule 2.

(3) The Teachers’ Pensions Regulations 1997 are amended in accordance with Schedule 3, together with Schedule 4.

Section 3 Transitional provisions and savings

Schedule 5 (which contains transitional provisions and savings) has effect.

Section 4 Election in respect of protected benefits

(1) In this regulation—

“the 1994 Regulations ” means the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994,

“the 1997 Pensions Regulations ” means the Teachers’ Pensions Regulations 1997.

(2) This regulation applies to a person—

(a) to whom a protected benefit is being paid or may become payable, and

(b) who is placed in a worse position than he would have been if a provision made by these Regulations had not applied in relation to the protected benefit.

(3) A protected benefit is one which is being paid, or may become payable, under the 1994 Regulations or the 1997 Pensions Regulations to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 1st January 2007.

(4) A person to whom this regulation applies may, by giving written notice to the Secretary of State before 1st April 2007, elect that the relevant provision shall not apply in relation to the protected benefit.

(5) If the election under paragraph (4) is made in relation to the benefit of a person who is in pensionable employment or subsequently becomes re-employed in pensionable employment—

(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

(i) of periods of reckonable service before the cessation referred to in paragraph (3) (or, if there has been more than one cessation, the last of them before 1st January 2007), or

(ii) of contributions paid in respect of such periods of reckonable service, and

(b) in determining entitlement to, or the amount of, the benefit to that extent he shall be treated as if he had never re-entered pensionable employment again at any time after the cessation referred to in paragraph (3) (but without prejudice to the application of this paragraph),

and the 1994 Regulations and the 1997 Pensions Regulations shall apply accordingly.

(6) In paragraph (3) “qualifying employment”, in relation to the 1994 Regulations, means pensionable employment within the meaning of those regulations and, in relation to the 1997 Regulations, means pensionable employment or excluded employment within the meaning of those regulations.

Section 1 Interpretation

In regulation 2(3)—

(a) insert the following definition at the appropriate place in alphabetical order—

“normal pension age” is to be construed in accordance with the 1997 Regulations;

(b) in the definition of “dependant” in sub-paragraph (c) after “a nomination under regulation” insert “E22A or”,

(c) omit the definition of “retire”.

Section 2 Provision for lump sum death benefit

For regulation 5(4) substitute—

(4) A person who has continued to pay regular contributions up to his normal pension age, but does not then cease to be in pensionable employment, may elect to pay regular contributions up to his first birthday after he reached the normal pension age to provide for a lump sum death benefit; and, so long as he has not ceased to be in pensionable employment, further elections may be made annually in respect of years commencing on his first birthday after he reached the normal pension age and subsequent birthdays.

Section 3 Variation and cancellation of elections

In regulation 6(1)(a) omit “subject to regulation 8(3)”.

Section 4 Retirement and dependants’ pensions

In regulation 12 —

(a) for paragraph (1) substitute—

(1) In this regulation “the relevant date”, in relation to a contributor or participator, means—

(a) the date on which he attains the age of 55, or

(b) the date on which he becomes entitled to payment of retirement benefits under regulation E4 of the 1997 Regulations,

whichever is the earlier.

(1A) The benefits that may be provided at any time after the relevant date in accordance with this regulation under a pension policy purchased as described in paragraph (7) are a retirement pension, one or more dependants’ pensions or a lump sum which is a pension commencement lump sum for the purposes of Part 1 of Schedule 29 to the 2004 Act.

(b) in paragraph (2) for “the date of retirement” substitute “the relevant date”,

(c) in paragraph (5) for “Not earlier than one month before retirement, a participator, by giving written notice to the Secretary of State, may” substitute “A participator may, at any time, but not earlier than one month before the relevant date, by giving written notice to the Secretary of State”.

(d) for paragraph (6) substitute—

(6) In the case of a retirement pension, the notice may also specify that, if the participator dies within the period of 5 years beginning when the retirement pension commences, the pension shall continue to be paid during the remainder of that period to such person as the authorised provider or the Secretary of State, where he is liable to make payments of the pension pursuant to regulation 16(2), determines.

(e) in paragraph (9) for “retirement” in both places where the word occurs substitute “the relevant date”.

Section 5 Pension sharing on divorce

In regulation 13A—

(a) in paragraph (4) for “the age of 60” substitute “the normal pension age”,

(b) in paragraph (7)(b) for “retirement” substitute “the relevant date”.

Section 6 Payment by Secretary of State

In regulation 16—

(a) in paragraph (2A) at the beginning insert “Subject to paragraphs (2B) and (2C)”,

(b) after paragraph (2A) insert—

(2B) The Secretary of State may, before paying any lump sum as mentioned in regulation 12(1A) require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2C) by a date determined by the Secretary of State.

(2C) The declaration is a declaration, in a form specified by the Secretary of State, signed by that person, to the effect that paragraph 3A of Schedule 29 to the 2004 Act does not apply.

(2D) Where no such declaration is received by the Secretary of State by the date referred to in paragraph (2B) the Secretary of State may treat the election under regulation 12 for a lump sum benefit as of no effect, and may apply the amount of the lump sum to the purchase of a pension policy from the insurance company referred to in regulation 9 to provide such benefits as appear to him to be suitable.

Section 1 Interpretation

In regulation 2—

(a) in paragraph (1)(c) for “the Superannuation Regulations” substitute “the Pensions Regulations”,

(b) in paragraph (2) omit the definitions of —

(i) “civil partner” and “civil partnership”, and

(ii) “tax year”.

Section 2 Relevant employment

In regulation 3—

(a) in paragraph (3) omit “7 or 25”,

(b) in paragraph (5)—

(i) insert “or” at the end of sub-paragraph (a),

(ii) omit sub-paragraphs (c), and (d),

(c) omit paragraph (6),

(d) in paragraph (7)—

(i) insert “and” at the end of sub-paragraph (c),

(ii) omit sub-paragraph (d).

Section 3 Persons to whom the Regulations apply

In regulation 4(7)—

(a) for sub-paragraph (b) (iii)substitute—

(iii) in the case of a person who was in part-time employment, he would have completed such a qualifying period if he had made an election under regulation B1(4) of the Pensions Regulations in respect of any period of employment for which an election is required pursuant to that paragraph for part-time employment to be pensionable,

(b) in sub-paragraph (e)(ii) for “the age of 60” substitute “the normal pension age”.

Section 4 Mandatory compensation

In regulation 7—

(a) in paragraph (1) for “E5(3) and E6(3)” substitute “E5(6) and E6(5)”,

(b) in paragraph (2) for “E6(3)” substitute “E6(5)”,

(c) in paragraph (3) for “E5(3)” substitute “E5(6)”,

(d) in paragraph (4) for “E5(5)”, in both places where it occurs, substitute “E5(9)”.

Section 5 Compensation payable to credited teacher

In regulation 12—

(a) in paragraph (4)(c) for “E5(3) or E6(3)” substitute “E5(6) or E6(5)”, and

(b) in paragraph (5) for “E5(3) or E6(3)”, in both places where it occurs, substitute “E5(6) or E6(5)”.

Section 6 Allocation of part of annual compensation

Omit regulation 13.

Section 7 Long-term compensation on death

In regulation 15(7) omit “any allocation under regulation 13 and”.

Section 8 Duration of compensation on death

In regulation 16 —

(a) in paragraph (1) and the Table after “civil partner” (in both cases) insert “, surviving nominated partner”,

(b) after paragraph (4) insert—

(4A) But paragraph (4) does not apply to any long-term adult compensation payable following the death of a person who was in pensionable employment after 31 st December 2006 or who would have been in such employment after that date but for an election under regulation B5 of the Pensions Regulations.

Section 9 Liability for compensation

In regulation 22—

(a) in paragraph (3)(a) omit “D or”,

(b) in paragraph (4)(a) omit “D or”.

Section 10 Declaration where lump sum payments are made

After regulation 23 insert—

Declaration where lump sum payments are made

(23A)

(1) The compensating authority may, before paying any lump sum under regulation 7, require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the compensating authority.

(2) The declaration is a declaration, in a form specified by the Secretary of State, signed by that person, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004 does not apply.

(3) Where no such declaration is received by the compensating authority by the date referred to in paragraph (1) the compensating authority may, in place of the lump sum, pay additional annual compensation representing the value of the lump sum.

(4) The amount of additional compensation referred to in paragraph (3) shall be determined by the compensating authority on the same basis as an additional pension is determined by the Secretary of State pursuant to regulation H6A of the Pensions Regulations.

Section 11 Revocation and transitional provisions

In regulation 29(3) omit “and where it fell within category G it shall be regarded as fully within category D in these Regulations.”

Section 12 Deciding and compensating authorities

In Schedule 1, Part 1 omit “D,”.

Section 1 Meaning of “employer” in certain cases

In regulation A3(2)—

(a) for “regulations C4(3)” substitute “old regulation C4(3) and regulations C3C,”,

(b) for “regulation C4(3)” substitute “old regulation C4(3), or regulation C3C,”,

(c) after “G8(1)” insert “G8(1A),”.

Section 2 Employment - general

In regulation B1—

(a) in paragraph (1) for “B7” substitute “B6”,

(b) for paragraph (4) substitute—

(4) A person who was in part-time employment on the 31st December 2006 is not, for so long as he remains in the same employment, in pensionable employment unless he has at some time made an election for the purposes of this paragraph.

(c) after paragraph (4) insert—

(4A) Where a person is in full-time employment and at the same time in part-time employment the part-time employment is not pensionable employment, and accordingly —

(a) where an election was made before 1st January 2007, pursuant to paragraph (4), that such part-time employment should be pensionable, any such part-time employment on or after 1st January 2007 is (despite the election) no longer pensionable, and

(b) any election made on or after 1st January 2007 pursuant to paragraph (4) that such part-time employment is to be pensionable is of no effect.

(d) after paragraph (5) insert—

(5A) A person who, before 1st January 2007,

(a) was entitled to be paid a teacher’s pension, including cases where the annual rate of pension had been reduced to zero in accordance with regulation E14 (abatement of retirement pension during further employment),

(b) was in employment of a kind referred to in paragraph (1), and

(c) had not made an election under regulation B7 (as it had effect before 1st January 2007) that his employment should be pensionable

is not, for so long as he remains in the same employment, in pensionable employment unless he makes an election under regulation B6 or falls within paragraph (5B).

(5B) A person falls within this paragraph if he is entitled to payment of retirement benefits by virtue of regulation E4(3) or (4) (incapacity) and ceases to be incapacitated.

(e) after paragraph (7) insert—

(7A) Where the election is made by a person with mixed service or a 2007 or later entrant and, pursuant to paragraph (7), has effect from a date earlier than that referred to in paragraph (6) all pensionable employment during the back period shall be treated as having occurred—

(a) after the post-break employment start, where the election is made by a person with mixed service, or

(b) on or after 1st January 2007, where the election is made by a 2007 or later entrant.

Section 3 Employment not pensionable

In regulation B4—

(a) in paragraph (1)(a) for “under 70” substitute “under 75”,

(b) after paragraph (1) insert—

(1A) Unless he has attained the age of 60, a person to whom a teacher’s pension is paid by virtue of him being entitled to such a pension pursuant to regulation E4(4) or regulation E4(6) of the 1988 Regulations (incapacity) and who is in employment of a kind referred to in regulation B1(1), even though he has not ceased to be incapacitated, is not in pensionable employment.

(c) omit paragraph (2).

Section 4 Election for employment not to be pensionable

In regulation B5—

(a) for paragraph (2)(a) substitute—

(a) the person ceases to be in pensionable employment for all purposes of these Regulations (and accordingly if, when the election has effect, the person is a party to more than one contract of employment then all the employments in which the person is engaged cease to be pensionable), and

(b) in paragraph (2) (b) omit “in any case”,

(c) at the end of paragraph (4) insert “(without prejudice to the effect of paragraph (2)(a) in relation to any other employment in which the person is engaged at the time when the election has effect)”.

Section 5 Resumption of pensionable status

In regulation B6—

(a) after paragraph (1) insert—

(1A) A person to whom sub-paragraphs (a) to (c) of regulation B1(5A) applies or has applied who—

(a) is in employment which would otherwise have been pensionable employment, or

(b) is not in, but expects to enter, such employment,

may also at any time, by giving written notice to the Secretary of State, make an election under this regulation.

(b) in paragraph (3) after “paragraph (1)(a)” insert “or, subject to paragraph (5), paragraph (1A)(a)”,

(c) in paragraph (4) after “paragraph (1)(b)” insert “or (1A)(b)”,

(d) after paragraph (4) insert—

(5) Where the person making the election falls within paragraph (1A) and is in the same employment as he was in immediately before 1st January 2007 the election may, provided that the contributions payable under regulations C3B and G8(9) are paid, have effect as from such date earlier than that specified in paragraph (3) as the employer may agree.

(6) The earlier date referred to in paragraph (5) may not however be a date before 1st April 2000 or the date on which the further employment started, if after 1st April 2000.

(7) Where the person making the election falls within paragraph (1A) and is a person with mixed service, and the election has effect, pursuant to paragraph (5), as from a date earlier than that specified in paragraph (3) all pensionable employment before the date specified in paragraph (3) shall be treated as having occurred—

(a) after the post-break employment start, where the election is made by a person with mixed service, or

(b) on or after 1st January 2007, where the election is made by a 2007 or later entrant.

Section 6 Further employment - election made on or after 1st April 2000

Omit regulation B7.

Section 7 Salary on which contributions are payable - election

In regulation C2—

(a) in paragraph (6)(c)(i) for “regulations C9 or C10” substitute “old regulation C9 or regulation C10”,

(b) omit paragraph (11),

(c) for paragraph (12) substitute—

(12) Paragraph (1) shall not apply where a person was in pensionable employment (before 1st October 2006) by virtue of regulation B7 as it had effect before 1st January 2007.

Section 8 Ordinary contributions

For regulation C3 substitute—

Ordinary contributions

(C3)

(1) In this regulation “relevant period” is to be construed in accordance with regulation G4(3).

(2) A person, other than a services education officer, who is in pensionable employment is to pay contributions of—

(a) 6% of his contributable salary for the time being in respect of any period before 1st January 2007,

(b) 6.4% of his contributable salary for the time being in respect of the relevant period starting on 1st January 2007, and

(c) X% of his contributable salary for the time being in respect of any subsequent relevant period, where X is the net contribution rate as defined in regulation G5(1) (b) less the required percentage determined in accordance with regulation G5 (employers’ contributions).

(3) A services education officer is to pay contributions equivalent to the total of—

(a) the contributions specified in paragraph (2), and

(b) the employer’s contributions that would have been payable if regulation G5 had applied.

(4) A person who has made an election under regulation C2(1) shall, in addition to the contributions referred to in paragraph (2), pay contributions of the required percentage of the difference between the person’s actual contributable salary and the contributable salary at the rate referred to in regulation C2(4) to the extent that such contributions are not paid by any employer referred to in regulation G6 under an election mentioned in that regulation.

(5) No contributions are to be paid by any person to whom regulation E32(2)(a) (restriction of reckonable service to 45 years) has become applicable.

Section 9 Contributions where an election has been made that employment should be pensionable

(1) For the heading to regulation C3A substitute “ Contributions where an election has been made under regulation B1 ”.

(2) In regulation C3A(1) for paragraph (a) substitute—

(a) a person has elected under regulation B1 that his employment should be pensionable;

Section 10 Contributions where an election is to take effect from an earlier date

(1) For the heading to regulation C3B substitute “Contributions where an election under regulation B6(1A) is to take effect from an earlier date”.

(2) In regulation C3B—

(a) in paragraph (1)(a) for “regulation B7” substitute “regulation B6(1A)”,

(b) in paragraph (1)(b) for “regulation B7(2)(c)” substitute “regulation B6(5)”.

Section 11 Election in respect of additional benefits

After regulation C3B insert—

Election in respect of additional benefits

(C3C)

(1) Any person in pensionable employment who has not attained the normal pension age may at any time elect to pay additional contributions in accordance with Schedule 2A in order to be credited with additional benefits.

(2) The employer of a person in pensionable employment may at any time elect to pay additional contributions in accordance with Schedule 2A in order for that person to be credited with additional benefits.

(3) Where, pursuant to such an election and Schedule 2A, a person is credited with an increased retirement pension that pension—

(a) is to be paid to him in accordance with regulation E5A when he becomes entitled to payment of retirement benefits in accordance with regulation E4 or,

(b) is to be paid to him in accordance with regulation E4A if he is eligible for phased retirement benefits.

(4) Where, pursuant to such an election and Schedule 2A, a person is credited with increased benefits for his dependants, those benefits are to be paid in accordance with regulation E29A.

Section 12 Additional contributions for past period

Omit regulations C4 and C5.

Section 13 Additional contributions for past period under earlier provisions

For regulation C6 substitute—

Additional contributions for past period under earlier provisions

(C6)

(1) Schedule 4 has effect where immediately before 1st January 2007 a person had elected to pay additional contributions under old regulation C4 and additional contributions remain to be paid.

(2) Schedule 5 has effect where immediately before 3rd February 1998 additional contributions remained to be paid by virtue of regulations 26, 28 or 29 of the 1976 Regulations or Part III of Schedule 4 to the 1988 Regulations.

Section 14 Reduction of past period

In regulation C7(1)(a) for “regulation C4 or C5” substitute “old regulation C4 or old regulation C5”.

Section 15 Additional contributions for current period

Omit regulation C9.

Section 16 Additional contributions for current period: service in reserve force

In regulation C10—

(a) in paragraph (3) for sub-paragraph (a) substitute—

(a) the same percentage of the notional salary for so much of the period as falls within that financial year as would be paid if the person was liable to pay contributions under regulation C3(2); and

(b) in paragraph (4A) omit “(as defined in regulation C2(11))”,

(c) in paragraph (6) before “regulation C4” insert “old”.

Section 17 Additional contributions for family benefits

In regulation C11 after paragraph (3) insert—

(4) Parts IIB and III of Schedule 6 have effect for enabling family benefit contributions to be paid in order to secure, or to increase, family benefits for a surviving nominated partner in respect of reckonable service which is not relevant service as mentioned in regulation E27(2B).

Section 18 Entitlement to repayment of balance of contributions

In regulation C12(1)(e) for “regulation C9 or C10” substitute “old regulation C9 or regulation C10”.

Section 19 Calculation of contributions to be repaid

In regulation C13(3)(a) for “regulations C3, C4, C9, C10 and C11” substitute “regulations C3 and C3C, old regulation C9, regulations C10 and C11 and under Part I of Schedule 4 as a result of an election under old regulation C4”.

Section 20 Return of repaid contributions

In regulation C16—

(a) in paragraph (1)(a) for “otherwise than by virtue of regulation B7” substitute “other than a person who was entitled to be paid a teacher’s pension and, after becoming entitled to payment of a teacher’s pension re-entered pensionable employment”,

(b) in paragraph (10) for “regulation C9 or C10” substitute “old regulation C9 or regulation C10”.

Section 21 Uncompleted return by instalments of repaid contributions

In regulation C17(6)(a) for “if he elects to pay additional contributions for a current period under regulation C9 or C10” substitute “if he has elected to pay additional contributions for a current period under old regulation C9 or if he elects to pay additional contributions for a current period under regulation C10”.

Section 22 Deduction, payment and recovery of contributions

In regulation C18—

(a) in paragraph (1)—

(i) after sub-paragraph (a) insert—

(za) any additional contributions payable as a result of an election under regulation C3C,

(ii) in sub-paragraph (b) before “regulation C4” insert “old”,

(b) in paragraph (1A)—

(i) for “B7” substitute “B6(1A)”,

(ii) for “B7(2)(c)” substitute “B6(5)”,

(c) in paragraph (6) for “regulation C3A, C9, C10, C16 or C17” substitute “regulation C3A, old regulation C9, or regulations C10, C16 or C17”.

Section 23 Reckonable service generally

In regulation D4(1) before “regulation C9” insert “old”.

Section 24 Meaning of various terms

Before regulation E1 insert—

Meaning of various terms

(EA1)

(1) In these Regulations the expressions set out in paragraphs (2), (5), (7), (8), (9) and (10) have the meanings specified in those paragraphs.

(2) A “pre-2007 entrant” means a person who satisfies one of the conditions in paragraph (3).

(3) The conditions are—

(a) that the person was in pensionable employment before 1st January 2007 but is not in such employment on, or at any time after, that date, or

(b) that the person was in pensionable employment before 1st January 2007 and is also in pensionable employment at any time on or after that date but does not cease to be a pre-2007 entrant by virtue of paragraph (4).

(4) A person ceases to be a pre-2007 entrant if he takes up pensionable employment again (“the new employment”) after 31st December 2007 after a relevant break of service.

(5) A “relevant break of service” means a period ending after 31st December 2007 (and where there is more than one such period, the first of them) when a person is not in pensionable employment such that the interval between the first day of the new employment and the last day of the most recent previous period of pensionable employment is more than 5 years, and it is immaterial whether the last day of the most recent previous period of pensionable employment was before 1st January 2007 or not.

(6) For the purposes of determining the interval referred to in paragraph (5) any period of employment is ignored unless—

(a) the employment is pensionable employment of at least 60 days (which need not be continuous), or

(b) the employment which the person is entitled to count as reckonable service amounts to at least 30 days,

(in either case) in a period of 12 months starting at any time in the year.

(7) ”Post-break employment start” means the start of the new employment after a relevant break of service, and for the purposes of this definition, any periods of employment which are ignored for the purposes of determining the interval referred to in paragraph (5) are treated as having taken place before the start of the new employment.

(8) A “person with mixed service” means a person who was in pensionable employment before 1st January 2007 but who has ceased to be a pre-2007 entrant by virtue of paragraph (4).

(9) A “2007 or later entrant” means anyone other than a pre-2007 entrant or a person with mixed service who is or has been in pensionable employment.

(10) The “normal pension age” means the age of 60 in the case of a pre-2007 entrant and the age of 65 in any other case (except in relation to a pension credit member whose normal pension age is determined in accordance with regulation I2A).

(11) Where a person has been in comparable British service before entering pensionable employment the comparable British service shall, for the purposes of this regulation, be treated as if it were pensionable employment provided that neither a cash equivalent transfer value nor a transfer value has been paid in respect of the comparable British Service (other than a cash equivalent transfer value or transfer value accepted by the Secretary of State) nor has the balance of the person’s contributions relating to the comparable British service been repaid.

(12) For the purposes of this regulation—

(a) a person is treated as being in pensionable employment during any period for which he is paying additional contributions under old regulation C9 or regulation C10, and

(b) “comparable British service” does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.

Section 25 Residual liability for guaranteed minimum pensions and for section 9(2B) rights

In regulation E1A(2)(b) for “the age of 60” substitute “the normal pension age”.

Section 26 Nature of retirement benefits

For regulation E2 substitute—

Nature of retirement benefits

(E2) Retirement benefits consist of—

(a) a retirement pension,

(b) a retirement lump sum where regulation E6 applies, and

(c) where applicable, a lump sum in place of part of a retirement pension (referred to in regulation E6A),

calculated in accordance with this Part.

Section 27 Qualification for retirement benefits

In regulation E3(2A) for “If the person was in pensionable employment by virtue of regulation B7” substitute “If the person was entitled to be paid a teacher’s pension and has re-entered pensionable employment”.

Section 28 Entitlement to payment of retirement benefits

In regulation E4—

(a) for paragraph (2)(a) substitute—

(a) has, subject to paragraphs (2A) and (2B), attained the normal pension age,

(b) after paragraph (2) insert—

(2A) Where the person is a person with mixed service, paragraph (2)(a) has effect —

(a) in relation to the part of the retirement pension referred to in regulation E5(2)(c)(i), and

(b) in relation to the retirement lump sum,

as if for “the normal pension age” there were substituted “the age of 60”.

(2B) Where the person is a person with mixed service in respect of whom an election under regulation C3C has been made and, at the time when the election was made the person had not ceased to be a pre-2007 entrant by virtue of regulation EA1(4), paragraph (2)(a) has effect, in relation to the part of the retirement pension referred to in regulation E5A, as if for “the normal pension age” there were substituted “the age of 60.

(c) in paragraph (3)(a) for “the age of 60” substitute “the normal pension age”,

(d) in paragraph (4)—

(i) in sub-paragraphs (a) and (b) for “the age of 60” substitute “the normal pension age” and

(ii) for sub-paragraph (c) substitute—

(c) is incapacitated, became so before attaining the normal pension age, and

(i) immediately before he became incapacitated—

(aa) was in pensionable employment, or

(bb) was taking a period of unpaid sick leave, maternity, paternity or adoptive leave (taken with the consent of the person’s employer) or a career break which, in each case, followed on immediately after a period of pensionable employment, or

(cc) was paying additional contributions under old regulation C9 or regulation C10, or

(ii) made an application for payment under regulation E33(2) such that it was received by the Secretary of State before 6th January 2007, or

(iii) (where neither paragraph (i) nor (ii) applies) his ability to carry out any work is impaired by more than 90% and is likely permanently to be so.

(e) in paragraph (5)—

(i) for sub-paragraph (a) substitute—

(a) has attained the age—

(i) of 50, if he is not a post-5th April 2006 entrant and attained that age before 6th April 2010, or

(ii) of 55 in any other case,

(ii) in sub-paragraph (b) for “the age of 60” substitute “the normal pension age”,

(f) in paragraph (5A)(b) for “the age of 60” substitute “the normal pension age”,

(g) in paragraph (5B) for “Those conditions are” substitute “The conditions in this paragraph are”,

(h) in paragraph (5B)(b) for “(otherwise than by virtue of regulation B7)” substitute “(except where the person was entitled to be paid a teacher’s pension and, after becoming entitled to a teacher’s pension, re-entered pensionable employment)”.