{
  "url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-99",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-99.json",
  "legislation": "ssi/2014/292",
  "legislation_title": "The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014",
  "path": "regulation/99",
  "kind": "regulation",
  "number": "99",
  "heading": "Annual rate of premature retirement pension",
  "text": "The annual rate of premature retirement pension payable to a person (P) is found by—\n(a) taking the amount of full retirement earned pension specified in P’s pensioner member’s account;\n(b) applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;\n(c) adding the amount of full retirement additional pension (if any) specified in that account;\n(d) applying the actuarial adjustment (if any) specified in that account in relation to that amount; and\n(e) subtracting the commutation amount (if any) specified in that account in relation to the sum of those amounts.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 99 in force at 1.4.2015, see reg. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/292/regulation/99",
    "retrieved_at": "2026-10-28T21:33:09.984508+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}