The Teachers’ Pension Scheme (Amendment) Regulations 2014
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Change 1
9 Amendment to regulation 41 (Multiple employments including at least one irregular employment)
In regulation 41, for paragraph (2) substitute— (2) P’s full-time equivalent annual rate of pensionable earnings is the higher of— (a) Figure 1; and (b) either-- (i) Figure 2, if P is in more than one regular employment; or (ii) Figure 3, if P is only in one regular employment; where— Figure 1 is obtained by dividing the sum of the annual rates of each of P’s employments by the total number of P’s employments; Figure 2 is the annual rate of pensionable earnings for P’s regular employments as set out in paragraph (2) of regulation 40, disregarding P’s irregular employment or employments; and Figure 3 is the full-time equivalent rate of pensionable earnings for P’s sole regular employment.
9 Amendment to regulation 41 (Multiple employments including at least one irregular employment)
In regulation 41, for paragraph (2) substitute— (2) P’s full-time equivalent annual rate of pensionable earnings is the higher of— (a) Figure 1; and (b) either-- (i) Figure 2, if P is in more than one regular employment; or (ii) Figure 3, if P is only in one regular employment; where— Figure 1 is obtained by dividing the sum of the annual rates of each of P’s employments by the total number of P’s employments; Figure 2 is the annual rate of pensionable earnings for P’s regular employments as set out in paragraph (2) of regulation 40, disregarding P’s irregular employment or employments; and Figure 3 is the full-time equivalent rate of pensionable earnings for P’s sole regular employment.
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