# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 99: Annual rate of premature retirement pension

Extent: S

The annual rate of premature retirement pension payable to a person (P) is found by—
(a) taking the amount of full retirement earned pension specified in P’s pensioner member’s account;
(b) applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;
(c) adding the amount of full retirement additional pension (if any) specified in that account;
(d) applying the actuarial adjustment (if any) specified in that account in relation to that amount; and
(e) subtracting the commutation amount (if any) specified in that account in relation to the sum of those amounts.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/99 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.