Paragraph 9 Meaning of “tapered protection member”I1

Scotland

(1)

A person (P) is a tapered protection member of an existing scheme on the scheme closing date F1if sub-paragraph F2(1A) or (1B) applies.

(1A)

This sub-paragraph applies if—

(a)

on that date, P is an active member of the existing scheme;

(b)

on 31st March 2012, P was an active member of the existing scheme; and

(c)

unless P dies, P would reach normal pension age under the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive).

F3(1B)

This sub-paragraph applies if—

(a)

P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b)

P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c)

a pension in respect of all of P’s service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d)

unless P dies, P would reach normal pension age under—

(i)

the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive); and

(ii)

the existing public service scheme on or before 30th September 2025.

(2)

P ceases to be a tapered protection member on whichever of the following days occurs first—

(a)

P’s closing date; or

(b)

the day on which P ceases to be an active member of the existing scheme.

Annotations

F1: Words in sch. 3 para. 9(1) substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 32(a)
F2: Words in sch. 3 para. 9(1) substituted (with effect from 1.4.2015) by The Teachers’ Superannuation and Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/62), regs. 1(2), 9
F3: Sch. 3 para. 9(1B) inserted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 32(b)