{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992/regulation-15",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992/regulation-15.json",
  "legislation": "uksi/1992/2649",
  "legislation_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Repayment of investments in certain cases",
  "text": "(1) In the case of a person who—\n(a) ceases to be in pensionable employment; and\n(b) is entitled to receive a return of contributions under regulation C10 of the 1992 Regulations; and\n(c) has applied for and received such a return of contributions,\nthe Secretary of State shall make arrangements for that person to receive a lump sum representing the total realisable value of the investments made by the Secretary of State in respect of that person under regulation 9(1) or 10(2).\n(2) There shall be deducted from any lump sum payable under paragraph (1) the amount of tax chargeable under section 598 of the Taxes Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2649/regulation/15",
    "retrieved_at": "2026-10-29T14:13:10.576646+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."
}