The Teachers’ Pension Scheme (Scotland) Regulations 2014 (revoked)

S.S.I. 2014/217 · Made 1 August 2014 · Extends to Scotland

Contents

1. Part 1: Preliminary Repealed
2. 1Citation, extent and commencement Repealed
3. 2Establishment of Scottish Teachers’ Pension Scheme 2014 Repealed
4. 3Interpretation Repealed
5. 4Connected schemes Repealed
6. 5Leaving pensionable service Repealed
7. 6Leaving eligible employment Repealed
8. Part 2: Governance Repealed
9. 7Scheme manager Repealed
10. 8Establishment of pension board Repealed
11. 9Membership of pension board Repealed
12. 10Establishment of scheme advisory board Repealed
13. 11Membership of scheme advisory board Repealed
14. 12Conflict of interest Repealed
15. Part 3: Scheme membership Not yet in force
16. Chapter 1: Interpretation Not yet in force
17. 13Meaning of “an eligible employment” Not yet in force
18. 14Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date” Not yet in force
19. 15Meaning of “full-time” and “part-time” employment Not yet in force
20. 16Meaning of “irregular employment” Not yet in force
21. 17Meaning of “opt-out notice” and “opt-in notice” Not yet in force
22. Chapter 2: Membership Not yet in force
23. 18Eligibility for active membership Not yet in force
24. 19More than one employment Not yet in force
25. 20Dual capacity membership Not yet in force
26. 21Payment of retirement benefits to dual capacity members Not yet in force
27. Chapter 3: Pensionable service Not yet in force
28. General provisions Not yet in force
29. 22Service not pensionable unless member is entitled to pay Not yet in force
30. 23Service not pensionable unless members’ contributions are paid Not yet in force
31. Service in Her Majesty’s armed forces Not yet in force
32. 24Pensionable service – armed forces service Not yet in force
33. 25Election for armed forces service to be pensionable Not yet in force
34. Pensionable service on or after automatic enrolment date Not yet in force
35. 26Pensionable service on or after automatic enrolment date Not yet in force
36. 27Opting out of this scheme after automatic enrolment date Not yet in force
37. 28Opting into this scheme after automatic enrolment date Not yet in force
38. Pensionable service before automatic enrolment date Not yet in force
39. 29Pensionable service before automatic enrolment date Not yet in force
40. 30Opting out of this scheme before automatic enrolment date Not yet in force
41. 31Opting into this scheme before automatic enrolment date Not yet in force
42. Chapter 4: Pensionable earnings Not yet in force
43. 32Interpretation Not yet in force
44. 33Pensionable earnings Not yet in force
45. 34Amounts not forming part of pensionable earnings Not yet in force
46. 35Application for residential benefits in kind to form part of pensionable earnings Not yet in force
47. 36Money value of residential benefits in kind to form part of pensionable earnings Not yet in force
48. 37Pensionable earnings for the purpose of accruing benefits Not yet in force
49. Chapter 5: Annual rate of pensionable earnings for multiple employments Not yet in force
50. 38Multiple regular full-time or part-time employments Not yet in force
51. 39Multiple employments including at least one irregular employment Not yet in force
52. Part 4: Pension accounts Not yet in force
53. Chapter 1: Interpretation Not yet in force
54. 40Interpretation Not yet in force
55. 41Pensionable service Not yet in force
56. 42Meaning of “leaver index adjustment” Not yet in force
57. 43Meaning of “leaver PIA index adjustment” Not yet in force
58. Chapter 2: Calculation of accrued pension Not yet in force
59. 44Calculation of amount of accrued pension for purposes of retirement other than phased retirement Not yet in force
60. 45Calculation of amount of accrued pension for purpose of phased retirement Not yet in force
61. Chapter 3: Pension accounts: general Not yet in force
62. 46Establishment of pension accounts: general Not yet in force
63. 47Closure of pension accounts on transfer out or repayment of balance of contributions Not yet in force
64. Chapter 4: Active member’s account Not yet in force
65. 48Establishment of active member’s account Not yet in force
66. 49Receipt of transfer values Not yet in force
67. 50Receipt of club transfer values Not yet in force
68. 51Account to specify amount of pension for a financial year Not yet in force
69. 52Account to specify opening balance and index adjustment Not yet in force
70. 53Ill-health pension ceases to be payable Not yet in force
71. 54Phased retirement pension ceases to be payable Not yet in force
72. Chapter 5: Additional pension account Not yet in force
73. 55Establishment of additional pension account Not yet in force
74. 56Account to specify amount of additional pension Not yet in force
75. 57Account to specify opening balance and PIA index adjustment Not yet in force
76. 58Ill-health pension ceases to be payable Not yet in force
77. 59Phased retirement pension ceases to be payable Not yet in force
78. Chapter 6: Deferred member’s account Not yet in force
79. 60Establishment of deferred member’s account Not yet in force
80. 61Account to specify amount of accrued earned pension and leaver index adjustment Not yet in force
81. 62Account closed after break not exceeding 5 years or after service under another public service scheme Not yet in force
82. 63Account remains open after disqualifying break of more than 5 years Not yet in force
83. 64Account established after ill-health pension ceases to be payable Not yet in force
84. 65Account established after phased retirement pension ceases to be payable Not yet in force
85. Chapter 7: Pensioner members’ accounts Not yet in force
86. Interpretation Not yet in force
87. 66Meaning of “full retirement earned pension” Not yet in force
88. 67Meaning of “full retirement additional pension” Not yet in force
89. 68Meaning of “phased retirement earned pension” Not yet in force
90. 69Meaning of “phased retirement additional pension” Not yet in force
91. 70Meaning of “standard reduction” Not yet in force
92. 71Meaning of “actuarial adjustment” Not yet in force
93. 72Meaning of “commutation amount” Not yet in force
94. Establishment of pensioner members’ accounts Not yet in force
95. 73Pension accounts for active or deferred members who become pensioner members Not yet in force
96. 74Pension accounts for phased retirement members Not yet in force
97. Closure of accounts Not yet in force
98. 75Ill-health pension ceases to be payable Not yet in force
99. 76Phased retirement pension ceases to be payable Not yet in force
100. Chapter 8: Pension accounts for pension credit members Not yet in force
101. 77Pension accounts for pension credit members Not yet in force
102. 78Separate account for each capacity of membership Not yet in force
103. Part 5: Retirement benefits for teachers Not yet in force
104. Chapter 1: Interpretation Not yet in force
105. 79Qualifying for retirement benefits Not yet in force
106. 80Re-qualifying for retirement benefits in respect of post-benefit service Not yet in force
107. 81Payment of retirement benefits for post-benefit service Not yet in force
108. Chapter 2: Age retirement Not yet in force
109. 82Meaning of “entitlement day” (age retirement pension) Not yet in force
110. 83Entitlement to age retirement pension Not yet in force
111. 84Annual rate of age retirement pension Not yet in force
112. 85Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age Not yet in force
113. Chapter 3: Phased retirement Not yet in force
114. 86Interpretation of Chapter Not yet in force
115. 87The reduced annual rate condition Not yet in force
116. 88The new employment condition Not yet in force
117. 89Meaning of “entitlement day” (phased retirement pension) Not yet in force
118. 90Entitlement to phased retirement pension Not yet in force
119. 91Phased retirement applications Not yet in force
120. 92Phased retirement proportion Not yet in force
121. 93Annual rate of phased retirement pension Not yet in force
122. 94Cessation of phased retirement pension Not yet in force
123. 95Subsequent phased retirement applications Not yet in force
124. Chapter 4: Premature retirement Not yet in force
125. 96Interpretation “pensionable service” Not yet in force
126. 97Meaning of “entitlement day” (premature retirement pension) Not yet in force
127. 98Entitlement to premature retirement pension Not yet in force
128. 99Annual rate of premature retirement pension Not yet in force
129. Chapter 5: Early retirement Not yet in force
130. 100Meaning of “entitlement day” (early retirement pension) Not yet in force
131. 101Entitlement to early retirement pension Not yet in force
132. 102Annual rate of early retirement pension Not yet in force
133. Chapter 6: Ill health retirement Not yet in force
134. General Not yet in force
135. 103Interpretation Not yet in force
136. 104Incapacity definitions Not yet in force
137. 105Ill-health applications Not yet in force
138. Ill-health pension Not yet in force
139. 106Entitlement day for ill-health pension Not yet in force
140. 107Entitlement to ill-health pension Not yet in force
141. 108No entitlement to ill-health pension Not yet in force
142. 109When ill-health pension does not become payable Not yet in force
143. 110Annual rate of ill-health pension Not yet in force
144. 111When ill-health pension ceases to be payable Not yet in force
145. Total incapacity pension Not yet in force
146. 112Meaning of “entitlement day” (total incapacity pension) Not yet in force
147. 113Entitlement to total incapacity pension Not yet in force
148. 114Annual rate of total incapacity pension Not yet in force
149. 115Cessation of total incapacity pension Not yet in force
150. Chapter 7: Short-service serious ill health grant Not yet in force
151. 116Application for payment of grant Not yet in force
152. 117Meaning of “entitlement day” (short-service serious ill-health grant) Not yet in force
153. 118Entitlement to short-service serious ill-health grant Not yet in force
154. 119Amount of grant Not yet in force
155. Chapter 8: Short-service annuity for post-benefit service Not yet in force
156. 120Meaning of “entitlement day” (short-service annuity) Not yet in force
157. 121Entitlement to short-service annuity Not yet in force
158. 122Annual rate of short-service annuity Not yet in force
159. Part 6: Survivor’s benefits Not yet in force
160. Chapter 1: General interpretation Not yet in force
161. 123General Not yet in force
162. 124When a retirement pension does not become payable Not yet in force
163. 125Meaning of “dies in service” Not yet in force
164. 126Meaning of “dies out of service” Not yet in force
165. 127Meaning of “dies as a pensioner member” Not yet in force
166. 128Payment of survivor benefits for post-benefit service Not yet in force
167. 129Death of a dual capacity member Not yet in force
168. Chapter 2: Specific interpretation Not yet in force
169. 130Meaning of “death grant beneficiary” Not yet in force
170. 131Meaning of “surviving adult” Not yet in force
171. 132Meaning of “surviving nominated partner” Not yet in force
172. 133Meaning of “surviving nominated beneficiary” Not yet in force
173. 134Meaning of “eligible child” Not yet in force
174. Chapter 3: Death grant Not yet in force
175. General Not yet in force
176. 135Payment of death grant Not yet in force
177. Death in service Not yet in force
178. 136Death in service grant Not yet in force
179. Death out of service Not yet in force
180. 137Death out of service grant Not yet in force
181. 138Supplementary death grant payable on death of pensioner member Not yet in force
182. Chapter 4: Surviving adult pensions Not yet in force
183. 139Surviving adult pensions Not yet in force
184. 140Annual rate of surviving adult pension: short-term Not yet in force
185. 141Annual rate of surviving adult pension: long-term Not yet in force
186. 142Enhancement of surviving adult pension Not yet in force
187. Chapter 5: Additional (surviving adult) pensions Not yet in force
188. 143Additional pensions for surviving adults Not yet in force
189. 144Annual rate of additional (surviving adult) pension: short-term Not yet in force
190. 145Annual rate of additional (surviving adult) pension: long-term Not yet in force
191. Chapter 6: Child pensions Not yet in force
192. 146Entitlement to child pension Not yet in force
193. 147Annual rate of child pension: short-term Not yet in force
194. 148Annual rate of child pension: long-term Not yet in force
195. 149Enhancement of child pension Not yet in force
196. Part 7: Benefits for pension credit members Not yet in force
197. Chapter 1: General Not yet in force
198. 150Interpretation of Part Not yet in force
199. Chapter 2: Pension credit retirement pension Not yet in force
200. 151Entitlement day for pension credit retirement pension Not yet in force
201. 152Entitlement to pension credit retirement pension Not yet in force
202. 153Annual rate of pension credit retirement pension Not yet in force
203. Chapter 3: Death grant Not yet in force
204. 154Meaning of death grant beneficiary Not yet in force
205. 155Death grant: death of pension credit member before pension becomes payable Not yet in force
206. 156Death grant: death of pension credit member after benefits payable Not yet in force
207. 157Payment of death grant Not yet in force
208. Part 8: Payment of benefits Not yet in force
209. Chapter 1: Application for payment of benefits Not yet in force
210. 158Benefits payable by the scheme manager Not yet in force
211. 159Application for payment of benefits Not yet in force
212. Chapter 2: Payment of pensions Not yet in force
213. 160Payment of pension Not yet in force
214. Chapter 3: Payment of lump sums Not yet in force
215. 161Member declaration Not yet in force
216. 162Commutation of part of pension Not yet in force
217. 163Amount of lump sum payable under regulation 162 Not yet in force
218. 164Commutation amount for lump sum payable under regulation 162 Not yet in force
219. 165Commutation of whole pension (serious ill-health) Not yet in force
220. 166Amount of lump sum payable under regulation 165 instead of retirement pension Not yet in force
221. 167Amount of lump sum payable under regulation 165 instead of a pension credit retirement pension Not yet in force
222. 168Commutation: small pensions Not yet in force
223. Chapter 4: Continuing entitlement to benefit Not yet in force
224. 169Evidence of continuing entitlement to benefit Not yet in force
225. 170Cessation of benefits where no entitlement Not yet in force
226. Chapter 5: Miscellaneous Not yet in force
227. 171Recovery of overpayment of benefits Not yet in force
228. 172Interest on late payment of benefits Not yet in force
229. 173Payment of benefits in certain cases Not yet in force
230. 174Benefits not assignable Not yet in force
231. 175Forfeiture of benefits Not yet in force
232. 176Reduction of benefits: annual allowances and lifetime allowance charge Not yet in force
233. 177General prohibition on unauthorised payments Not yet in force
234. Part 9: Contributions Not yet in force
235. Chapter 1: Interpretation of Part Not yet in force
236. 178Pensionable earnings for a pay period Not yet in force
237. Chapter 2: Employees’ contributions Not yet in force
238. 179Contributions for standard earned pension Not yet in force
239. 180Contributions under Schedule 2 Not yet in force
240. 181Contributions payable during a period of permanent service in the armed forces Not yet in force
241. Chapter 3: Repayment of contributions after short service Not yet in force
242. 182Meaning of “entitlement day” (repayment of balance of contributions) Not yet in force
243. 183Entitlement to repayment of balance of contributions Not yet in force
244. 184Application for repayment of balance of contributions Not yet in force
245. 185Calculation of balance of contributions Not yet in force
246. Chapter 4: Employers’ contributions Not yet in force
247. 186Employers’ contributions Not yet in force
248. Chapter 5: Deduction and payment of contributions Not yet in force
249. 187Deduction of contributions from pensionable earnings Not yet in force
250. 188Deductions not made before an employment ends Not yet in force
251. 189Recovery of unpaid contributions from benefits Not yet in force
252. 190Payment by employers to scheme manager Not yet in force
253. Part 10: Transfers Not yet in force
254. Chapter 1: Preliminary Not yet in force
255. 191Application of Part Not yet in force
256. 192Interpretation of Part Not yet in force
257. Chapter 2: Transfers on a cash equivalent basis Not yet in force
258. Application of Chapter Not yet in force
259. 193Application of Chapter Not yet in force
260. Transfers Out Not yet in force
261. 194Application of this Section Not yet in force
262. 195Application for a statement of entitlement Not yet in force
263. 196Application for payment of a transfer value Not yet in force
264. 197Payment of a transfer value Not yet in force
265. Transfers in Not yet in force
266. 198Application for acceptance of a transfer value Not yet in force
267. 199Acceptance of a transfer value Not yet in force
268. 200Amount of transferred pension Not yet in force
269. Chapter 3: Club transfers Not yet in force
270. Application of Chapter Not yet in force
271. 201Application of Chapter Not yet in force
272. Transfers out Not yet in force
273. 202Application of this Section Not yet in force
274. 203Application for a club transfer statement of entitlement Not yet in force
275. 204Application for payment of a club transfer value Not yet in force
276. 205Payment of a club transfer value Not yet in force
277. Transfers in Not yet in force
278. 206Application for acceptance of a club transfer value Not yet in force
279. 207Acceptance of a club transfer value Not yet in force
280. 208Amount of club transfer earned pension Not yet in force
281. Part 11: Miscellaneous and supplemental Not yet in force
282. 209Employment records Not yet in force
283. 210Information and documents Not yet in force
284. 211Provision of benefit information statements to members Not yet in force
285. 212Extension of time Not yet in force
286. 213Guaranteed minimum pension Not yet in force
287. 214Transitional provisions Not yet in force
288. Signature
289. Schedule 1: Eligible employment Not yet in force
290. Part 1: General Not yet in force
291. 1Interpretation Not yet in force
292. 2Meaning of “accepted school” Not yet in force
293. Part 2: Pensionable service Not yet in force
294. 3Paragraph 3 Not yet in force
295. 4Paragraph 4 Not yet in force
296. 5Paragraph 5 Not yet in force
297. 6Paragraph 6 Not yet in force
298. 7Paragraph 7 Not yet in force
299. 8Paragraph 8 Not yet in force
300. 9Paragraph 9 Not yet in force
301. 10Paragraph 10 Not yet in force
302. 11Paragraph 11 Not yet in force
303. 12Paragraph 12 Not yet in force
304. 13Paragraph 13 Not yet in force
305. 14Paragraph 14 Not yet in force
306. 15Paragraph 15 Not yet in force
307. 16Paragraph 16 Not yet in force
308. 17Paragraph 17 Not yet in force
309. Schedule 2: Scheme flexibilities Not yet in force
310. Part 1: General Not yet in force
311. 1Interpretation of Schedule Not yet in force
312. 2Meaning of “amount of extra pension” Not yet in force
313. 3Meaning of “overall amount of extra pension” Not yet in force
314. 4Limit on elections Not yet in force
315. 5Actuarial advice Not yet in force
316. Part 2: Additional pension election Not yet in force
317. Chapter 1: Making an additional pension election Not yet in force
318. 6Election to pay contributions for additional pension Not yet in force
319. 7Annual rate of additional (self only) pension Not yet in force
320. 8Lump sum or monthly payments Not yet in force
321. 9Making an additional pension election Not yet in force
322. 10Accepting an additional pension election Not yet in force
323. Chapter 2: Amount of additional pension contributions Not yet in force
324. 11Determination of contributions payable Not yet in force
325. Chapter 3: Additional pension contributions paid by lump sum Not yet in force
326. 12Lump sum contributions: payment of contributions and credit of additional pension Not yet in force
327. 13Refund of lump sum contribution Not yet in force
328. Chapter 4: Additional pension contributions by monthly payments Not yet in force
329. 14Application of Chapter Not yet in force
330. 15Payment of contributions Not yet in force
331. 16Member leaves all pensionable service before end of contributions payment period Not yet in force
332. 17Retirement pension (other than ill health pension) becomes payable before end of contributions payment period Not yet in force
333. Chapter 5: Revocation and refund Not yet in force
334. 18Revoking an additional pension election Not yet in force
335. 19Ill health pension becomes payable before end of contributions payment period Not yet in force
336. 20Death in service before end of contributions payment period Not yet in force
337. 21Member leaves all pensionable service before qualifying for retirement benefits Not yet in force
338. Part 3: Faster accrual election Not yet in force
339. Chapter 1: Making the election Not yet in force
340. 22Faster accrual election Not yet in force
341. 23Making a faster accrual election Not yet in force
342. 24Accepting a faster accrual election Not yet in force
343. Chapter 2: Payment of contributions Not yet in force
344. 25Determination of contributions payable Not yet in force
345. 26Payment of contributions Not yet in force
346. Chapter 3: Revocation and refund Not yet in force
347. 27Revoking a faster accrual election Not yet in force
348. 28Member leaves all pensionable service before qualifying for retirement benefits Not yet in force
349. Part 4: Election to buy out the standard reduction Not yet in force
350. Chapter 1: General Not yet in force
351. 29When the standard reduction applies Not yet in force
352. 30Determination of the buy-out value Not yet in force
353. Chapter 2: Making a buy-out election Not yet in force
354. 31Eligible to make buy-out election Not yet in force
355. 32Making a buy-out election Not yet in force
356. 33Accepting a buy-out election Not yet in force
357. Chapter 3: Payment of buy-out contributions Not yet in force
358. 34Determination of contributions payable Not yet in force
359. 35Payment of buy-out contributions Not yet in force
360. 36Monthly payments during gap in service Not yet in force
361. Chapter 4: Revocation and refund Not yet in force
362. 37Revoking a buy-out election Not yet in force
363. 38Member leaves all pensionable service before qualifying for retirement benefits Not yet in force
364. Schedule 3: Transitional provisions Not yet in force
365. Part 1: Interpretation Not yet in force
366. 1Interpretation Not yet in force
367. 2Meaning of “active member of existing scheme” Not yet in force
368. 3Meaning of “continuity of service” Not yet in force
369. 4Gap in service after scheme closing date Not yet in force
370. 5Meaning of “closing date” for a tapered protection member Not yet in force
371. Part 2: Exceptions for full protection members Not yet in force
372. 6Meaning of ―full protection member Not yet in force
373. 7Exception for full protection member during protection period Not yet in force
374. 8Full protection member not eligible to join this scheme Not yet in force
375. Part 3: Exceptions for tapered protection members Not yet in force
376. 9Meaning of “tapered protection member” Not yet in force
377. 10Exception for tapered protection members during protection period Not yet in force
378. 11Tapered protection member not eligible to join this scheme Not yet in force
379. Part 4: Transition members becoming active members of this scheme Not yet in force
380. 12Meaning of “transition member” Not yet in force
381. 13Active members of the existing scheme Not yet in force
382. 14Transition members with continuity of service Not yet in force
383. 15Transition members without continuity of service Not yet in force
384. Part 5: Receipt of club transfer values Not yet in force
385. 16Application of Part Not yet in force
386. 17Member with full protection Not yet in force
387. 18Member with tapered protection or no protection Not yet in force
388. Part 6: Payment of benefits to transition members Not yet in force
389. Chapter 1: General Not yet in force
390. 19Reaching normal pension age Not yet in force
391. 20Application of existing scheme rules Not yet in force
392. 21Determination of final salary Not yet in force
393. 22Annual rate of pension Not yet in force
394. Chapter 2: Application for payment of benefits Not yet in force
395. 23Application for payment of age retirement pension Not yet in force
396. 24Application for payment of phased retirement pension Not yet in force
397. 25Application for payment of premature retirement pension Not yet in force
398. 26Application for payment of early retirement pension Not yet in force
399. 27Application for payment of ill-health pension Not yet in force
400. 28Entitlement to payment of total incapacity pension Not yet in force
401. 29Calculation of retirement benefits after ill-health pension ceases to be payable Not yet in force
402. 30Reduction of ill-health pension and total incapacity pension Not yet in force
403. 31Entitlement to payment of a short-service serious ill-health grant Not yet in force
404. 32Application for payment of a surviving adult pension Not yet in force
405. 33Calculation of a surviving adult pension of a surviving adult of a transition member Not yet in force
406. 34Long-term rate of a surviving adult pension of a surviving adult of a transition member Not yet in force
407. 35Reduction of surviving adult pension Not yet in force
408. 36Application for payment of an additional (surviving adult) pension Not yet in force
409. 37Application for payment of a child pension Not yet in force
410. 38Calculation of a child pension of an eligible child of a transition member Not yet in force
411. 39Rate of a child pension of an eligible child of a transition member Not yet in force
412. 40Reduction of child pension Not yet in force
413. 41Application for payment of a death in service grant Not yet in force
414. 42Application for payment of a death out of service grant Not yet in force
415. 43Application for supplementary death grant Not yet in force
416. 44Application for payment of benefits for pension credit members Not yet in force
417. Part 7: Provision in relation to existing scheme Not yet in force
418. 45Election to opt out of existing scheme continues to have effect Not yet in force
419. 46Qualifying for retirement benefits under existing scheme Not yet in force
420. 47Nomination continues to have effect Not yet in force
421. 48Repayment of balance of contributions Not yet in force
422. 49Residential emoluments Not yet in force
423. 50Transfer payments in respect of the existing scheme Not yet in force
424. 51Election to pay contributions by a person serving in a reserve force Not yet in force
425. Explanatory note