# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 100: Meaning of “entitlement day” (early retirement pension)

Extent: S

(1) The entitlement day for an early retirement pension is as follows.
(2) If a person (P) is not in eligible employment when P applies under regulation 159 for payment of the pension, the entitlement day is a day specified in P’s application which is at least 6 weeks after the day on which the application is made.
(3) If P is in eligible employment when P applies under regulation 159 for payment of the pension and P’s employer agrees that an early retirement pension should become payable to P, the entitlement day is the day after P leaves all eligible employment.
(4) If P is in eligible employment when P applies under regulation 159 for payment of the pension and P’s employer does not agree that an early retirement pension should become payable to P—
(a) if P continues in eligible employment for at least 6 months after the date on which P asks P’s employer to agree, the entitlement day is the day after P leaves all eligible employment;
(b) if P leaves all eligible employment before the end of 6 months after the date on which P asks P’s employer to agree, the entitlement day is a day specified in P’s application which is at least 6 weeks after the day on which the application is made.
(5) Despite paragraphs (2) to (4), the entitlement day must not be before the day on which P—
(a) reaches normal minimum pension age; or
(b) leaves all eligible employment.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/100 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

