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The Teachers' Superannuation (Scotland) Regulations 2005

S.S.I. 2005/393 · Made 21 July 2005

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

PENSIONS

Made 21st July 2005

Laid before the Scottish Parliament 5th August 2005

Coming into force in accordance with regulation A1(1)

The Scottish Ministers, in exercise of the powers conferred by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 1972f1 and of all other powers enabling them in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by these Regulations as appear to them to be appropriate in accordance with section 9(5) of that Act, and with the consent of the Treasuryf2, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1972 c. 11; section 9 was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) (“the 1990 Act”), sections 4(1), 8(3) and (4) and 11, the Pension Schemes Act 1993 (c. 48), section 190 and Schedule 8, paragraph 7 and the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), article 107. Section 12 was amended by the 1990 Act, section 10. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).

f2

This function was transferred to the Treasury by the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670) and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.

Contents

  1. Part A: PRELIMINARY
  2. A1Citation, commencement and extent
  3. A2Interpretation
  4. Part B: PENSIONABLE EMPLOYMENT
  5. B1Full-time service
  6. B2Part-time service
  7. B3Concurrent full-time and part-time service
  8. B4Continuing employment
  9. B5Accepted school
  10. B6Employment not pensionable
  11. B7Election for employment not to be pensionable
  12. B8Resumption of pensionable status
  13. B9Further employment
  14. Part C: TEACHERS' CONTRIBUTIONS
  15. C1Salary on which contributions are payable
  16. C2Salary on which contributions are payable – election
  17. C3Ordinary contributions
  18. C4Contributions where an election under regulation B2(4) has been made
  19. C5Additional contributions to purchase past added years
  20. C6Additional contributions to purchase past added years in the case of a deceased teacher
  21. C7Additional contributions to purchase past added years under earlier provisions
  22. C8Additional contributions to purchase current added years
  23. C9Additional contributions for current period: service in a reserve force
  24. C10Additional contributions for family benefits
  25. C11Return of contributions
  26. C12Calculation for the purposes of regulation C11
  27. C13Return of certain contributions paid for family benefits
  28. C14Repayment of returned contributions
  29. C15Deduction, payment and recovery of contributions
  30. Part D: RECKONABLE SERVICE
  31. D1Reckonable service generally
  32. D2Exclusion from reckonable service
  33. D3Past added years for which additional contributions have been paid
  34. D4Current added years for which additional contributions have been paid
  35. Part E: BENEFITS
  36. E1Overriding provisions as to guaranteed minimum pension
  37. E2Residual liability for guaranteed minimum pensions and for section 9(2B) rights
  38. E3Revaluation of guaranteed minimum in certain cases
  39. E4Nature of retirement benefits
  40. E5Qualification for retirement benefits
  41. E6Entitlement to payment of retirement benefits
  42. E7Amount of retirement pension
  43. E8Amount of retirement lump sum
  44. E9Limitation of retirement benefits in certain cases
  45. E10Enhancement of retirement benefits in case of incapacity
  46. E11Avoidance of duplicate pensions
  47. E12Modification for national insurance
  48. E13Pension debit member
  49. E14Allocation of part of retirement pension
  50. E15Duration of retirement pension
  51. E16Suspension and resumption of incapacity pensions
  52. E17Withdrawal of incapacity pensions
  53. E18Abatement of retirement pension
  54. E19Retirement benefits on cessation of further employment which began on or before 30th September 2001
  55. E20Retirement benefits on cessation of further employment which began on or after 1st October 2001
  56. E21Grants on grounds of incapacity
  57. E22Forfeiture of benefits
  58. E23Commutation: exceptional circumstances of ill-health
  59. E24Death grants
  60. E25Deficiency grants
  61. E26Family benefits generally
  62. E27Nomination of beneficiaries
  63. E28Entitlement to short-term family benefits
  64. E29Amount and duration of short-term family benefits
  65. E30Entitlement to long-term family benefits
  66. E31Amounts of spouses' and nominated beneficiaries' long-term pensions
  67. E32Amounts of children’s long-term pensions
  68. E33Commencement and duration of long-term family pensions
  69. E34Pensionable salary
  70. E35Effective reckonable service
  71. E36Payment of benefits
  72. E37Interest on late payment of certain benefits
  73. E38Benefits not assignable
  74. Part F: PENSION SHARING
  75. F1Pension sharing mechanism in the Scheme
  76. F2Pension sharing order activates pension sharing creating pension debits and credits
  77. F3Calculation of the appropriate amount
  78. F4Pension debits and reduction of benefit
  79. F5Effect of pension sharing on protected rights and guaranteed minimum pension
  80. F6Discharge of pension credit liability
  81. F7Adjustment of the amount of the pension credit – payments made without the knowledge of the pension debit
  82. F8Implementation period for discharge of pension credit
  83. F9Failure to discharge liability in respect of pension credit within the implementation period – death of ex spouse within period
  84. F10Appropriate rights and pension credit benefits under the Scheme
  85. F11Additional contributions and additional periods
  86. F12Commutation: small pensions
  87. F13Commutation: exceptional ill-health
  88. F14Transfer values
  89. F15Charges in respect of pension sharing costs
  90. F16Excluded membership
  91. F17Assignment
  92. F18Payment of benefits/Interest on late payment of certain benefits
  93. Part G: TRANSFER VALUES
  94. G1Payment of transfer values
  95. G2Acceptance of transfer values
  96. Part H: FINANCE
  97. H1Teachers' superannuation account
  98. H2Actuarial review
  99. H3Employers' contributions
  100. H4Employers' contributions – employees' elections under regulation C2
  101. H5Employers' contributions – part time elections
  102. H6Payment by employers to Scottish Ministers
  103. Part J: MISCELLANEOUS AND SUPPLEMENTAL
  104. J1Modified application in case of employment at reduced salary
  105. J2Winding down employment
  106. J3Modified application in certain other cases
  107. J4Records and information
  108. J5Payments in respect of deceased persons
  109. J6Repayment of contributions where an election is not made under regulation H6(5)
  110. J7Extension of time
  111. J8Determination of questions
  112. J9Commutation of benefits
  113. J10Revocations, savings and transitional provisions
  114. Signature
  115. Schedule 1GLOSSARY OF EXPRESSIONS
  116. Schedule 2: PENSIONABLE EMPLOYMENT
  117. 1Paragraph 1
  118. 2Paragraph 2
  119. 3Paragraph 3
  120. 4Paragraph 4
  121. 5Paragraph 5
  122. 6Paragraph 6
  123. 7Paragraph 7
  124. 8Paragraph 8
  125. 9Paragraph 9
  126. 10Paragraph 10
  127. 11Paragraph 11
  128. 12Paragraph 12
  129. 13Paragraph 13
  130. 14Paragraph 14
  131. 15Paragraph 15
  132. Schedule 3: MAXIMUM PURCHASE OF ADDED YEARS
  133. 1Paragraph 1
  134. 2Paragraph 2
  135. 3Paragraph 3
  136. Schedule 4: ADDITIONAL CONTRIBUTIONS TO PURCHASE PAST ADDED YEARS
  137. Part I: METHOD A
  138. 1Paragraph 1
  139. 2Paragraph 2
  140. 3Paragraph 3
  141. 4Paragraph 4
  142. 5Paragraph 5
  143. 6Paragraph 6
  144. 7Paragraph 7
  145. 8Paragraph 8
  146. 9Paragraph 9
  147. Part II: METHOD B
  148. 10Paragraph 10
  149. 11Paragraph 11
  150. 12Paragraph 12
  151. 13Paragraph 13
  152. Schedule 5: ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS
  153. 1Paragraph 1
  154. 2Paragraph 2
  155. 3Paragraph 3
  156. 4Paragraph 4
  157. 5Paragraph 5
  158. Part II
  159. 6Paragraph 6
  160. Schedule 6: FAMILY BENEFITS
  161. Part I: CONTRIBUTIONS: MEN AND UNMARRIED WOMEN
  162. 1Paragraph 1
  163. 2Paragraph 2
  164. 3Paragraph 3
  165. 4Paragraph 4
  166. 5Paragraph 5
  167. 6Paragraph 6
  168. 7Paragraph 7
  169. 8Paragraph 8
  170. Part II: CONTRIBUTIONS: MARRIED WOMEN
  171. 9Paragraph 9
  172. 10Paragraph 10
  173. 11Paragraph 11
  174. 12Paragraph 12
  175. Part III: COMMON PROVISIONS
  176. 13Paragraph 13
  177. 14Paragraph 14
  178. 15Paragraph 15
  179. Schedule 7: INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS
  180. 1Paragraph 1
  181. 2Paragraph 2
  182. 3Paragraph 3
  183. 4Paragraph 4
  184. 5Paragraph 5
  185. 6Paragraph 6
  186. 7Paragraph 7
  187. 8Paragraph 8
  188. 9Paragraph 9
  189. 10Paragraph 10
  190. Schedule 8: PERIODS MAKING UP QUALIFYING PERIOD
  191. 1Paragraph 1
  192. 2Paragraph 2
  193. 3Paragraph 3
  194. 4Paragraph 4
  195. 5Paragraph 5
  196. 6Paragraph 6
  197. Schedule 9: MODIFIED APPLICATION IN CERTAIN CASES
  198. Part I: NATIONAL INSURANCE MODIFICATION OF PENSIONS
  199. 1Interpretation
  200. 2Classification of teachers
  201. 3Reduction of retirement pension
  202. 4Reduction of retirement pension
  203. 5Reduction of retirement pension
  204. 6Reduction of retirement pension
  205. 7Reduction of retirement pension
  206. 8Reduction of retirement pension
  207. 9Reduction of retirement pension
  208. 10Equivalent pension benefits
  209. 11Equivalent pension benefits
  210. Part II: EMPLOYMENT AT REDUCED SALARY
  211. 12Paragraph 12
  212. 13Paragraph 13
  213. 14Paragraph 14
  214. 15Paragraph 15
  215. 16Paragraph 16
  216. 17Paragraph 17
  217. Part III: POLICY SCHEMES
  218. 18Paragraph 18
  219. 19Paragraph 19
  220. 20Paragraph 20
  221. Part IV: SPECIFIED COUNTRY SERVICE
  222. 21Paragraph 21
  223. 22Paragraph 22
  224. 23Paragraph 23
  225. Part V: PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION SCHEME
  226. 24Paragraph 24
  227. 25Paragraph 25
  228. 26Paragraph 26
  229. 27Paragraph 27
  230. 28Paragraph 28
  231. Schedule 10Schedule 10
  232. Schedule 11: ALLOCATION OF PART OF RETIREMENT PENSION
  233. Part I: CONTENTS OF DECLARATION
  234. 1Paragraph 1
  235. Part II: PROCEDURE
  236. 2Paragraph 2
  237. 3Paragraph 3
  238. 4Paragraph 4
  239. 5Paragraph 5
  240. 6Paragraph 6
  241. Part III: OTHER MATTERS
  242. 7Paragraph 7
  243. 8Paragraph 8
  244. 9Paragraph 9
  245. 10Paragraph 10
  246. 11Paragraph 11
  247. Schedule 12: TRANSFER VALUES
  248. Part I: OUTWARD TRANSFERS
  249. 1Paragraph 1
  250. 2Paragraph 2
  251. 3Paragraph 3
  252. 4Paragraph 4
  253. 5Paragraph 5
  254. 6Paragraph 6
  255. 7Paragraph 7
  256. 8Paragraph 8
  257. 9Paragraph 9
  258. 10Paragraph 10
  259. Part II: INWARD TRANSFERS
  260. 11Paragraph 11
  261. 12Paragraph 12
  262. 13Paragraph 13
  263. Part III: INTERPRETATION
  264. 14Paragraph 14
  265. Schedule 13: REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS
  266. IREVOCATIONS
  267. Part II: SAVINGS
  268. 1Paragraph 1
  269. 2Paragraph 2
  270. 3Paragraph 3
  271. Part III: TRANSITIONAL PROVISIONS
  272. 4Paragraph 4
  273. 5Paragraph 5
  274. 6Paragraph 6
  275. Explanatory note