{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1988/note",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1988/note.json",
  "legislation": "uksi/1988/1618",
  "legislation_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 1988",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Teachers' Superannuation (Scotland) Regulations 1977.\nThe Regulations make the following changes in respect of part-time service:—\n(a) the definition of “part-time service” in regulation 3 of the 1977 Regulations is amended and simplified to apply to regular part-time contracts which extend for at least the minimum period specified (regulation 3);\n(b) additional provisions are inserted in regulation 5 of the 1977 Regulations to facilitate a teacher being able to count the period from the date of commencement of his part-time service towards his reckonable service and to provide that the election shall have effect for subsequent periods of part-time employment with the same employer (regulation 5).\nRegulation 4 of the 1977 Regulations is amended by adding to the periods during which a teacher is employed in reckonable service for the purposes of these Regulations any time when he is in employment which is in continuation of the employment of the kind described in regulation 4(2)(c)-i.e. employment which is itself in continuation of employment which was treated as reckonable service under previous provisions (regulation 4).\nRegulation 21 of the 1977 Regulations is amended to provide, except in certain circumstances, for a minimum period of service which may be purchased to cover absences disallowed for pension purposes (regulation 6).\nRegulation 27 of the 1977 Regulations is amended to clarify that absence arising during or in consequence of a trade dispute does not constitute a discontinuance of employment in reckonable service for the purpose of purchasing added years. In addition the time limits within which elections to purchase must be made may now be extended at the discretion of the Secretary of State (regulations 7 and 16).\nRegulation 45(2) of the 1977 Regulations, under which certain service was precluded from aggregation, thus giving rise to a repayment of contributions, is revoked (regulation 8).\nProvision is made for the method of revaluation of a teacher’s guaranteed minimum, and where appropriate that of his widow, to be altered where a teacher has acquired a right to a cash equivalent of his accrued benefits on ceasing employment and has elected to use the cash equivalent to purchase an annuity which meets certain requirements (regulation 9).\nRegulation 53 of the 1977 Regulations which enables a teacher to allocate a portion of the annual allowance payment on his retirement to provide benefits for his widow or other dependant, is amended to make it clear that an annuity under this provision is payable to the husband during the joint lives of himself and his wife (regulation 10).\nProvision is made, where a teacher, in the interests of the education service, accepts a position with the same employer at a lower rate of salary, for the allowances payable to the teacher under the 1977 Regulations to be calculated on a two-fold basis. The first part will be calculated on the assumption that he had retired on the date on which he ceased to be employed at the higher salary and will be payable when he retires (or dies in service). It will be subject to increases payable by virtue of orders under the Pensions (Increase) Act 1971 during the intervening period. The second part will be based on his reckonable service from the first day of employment at the reduced rate of salary (the “relevant date”). Special provision is made for cases where enhanced benefits are payable on premature retirement through incapacity or death in service (regulations 11 and 17).\nRegulation 57 of the 1977 Regulations is amended to permit a death gratuity to be shared equally where more than one legal spouse exists (regulation 12).\nRegulation 59(4) of the 1977 Regulations provides for the recalculation of an incapacity allowance following a period of further employment in reckonable service. The restriction in regulation 59(5) whereby that regulation applies only if that employment is again terminated because of incapacity is removed. The recalculated allowance shall now be paid only when the teacher attains the age of 60, unless the cessation of his further employment before that age was due to incapacity, redundancy or was in the interests of the efficient discharge of the employer’s functions (regulation 13(a) and (b)).\nRegulation 59(6) of the 1977 Regulations is amended being consequential upon regulation 26 (regulation 13(c)).\nRegulation 64 is amended (a) to provide that, where a man was married on or after 31st March 1972, was divorced before or after retirement and subsequently remarries the same woman, a widow’s pension based on total service will be payable on his death, and (b) to allow the spouses of polygamous marriages to be entitled to a pension (equivalent to that payable to a single widow) which is to be shared equally between them (regulations 14 and 15).\nA new simpler form of superannuation account is inserted in Part 1 of Schedule 11 to the 1977 Regulations. The account has been revised in accordance with advice from the National Audit Office to conform with up-to-date practice (regulation 18 and Schedule 1).\nRegulation 19 permits a person to opt out if placed in a worse position by any of the regulations contained in Part II of these Regulations.\nRegulations 39 and 40 of the 1977 Regulations provide for the repayment of contributions, with interest, to teachers who leave teaching below the age of 60 without having qualified for retirement benefits under the Regulations, subject to certain conditions, some of which cease to apply when the teacher attains age 70. Regulation 39 is amended to provide that refunds of contributions are payable to every person including those who reach 70 if these conditions are satisfied. Regulation 40 is revoked as there is no requirement to provide specifically for repayment at age 70. In practice most repayments are effected before teachers reach 60 and, for those teachers who have not sought repayment of contributions, contact is made with them once they have attained age 60 to make the repayment (regulations 21 and 22 and consequential amendments in regulations 23, 24 and 25).\nFor the purposes of clarification and uniformity regulation 51 of the 1977 Regulations is amended to conform with the corresponding provision contained in the England and Wales Regulations (regulation 26).\nRegulations 72-74 of the 1977 Regulations are amended to introduce revised arrangements and conditions relating to (a) payment to occupational pension schemes and insurance co 2/3 mpanies of transfer values representing the cash equivalent of accrued pension benefits, and (b) the calculation of the amount of reckonable service to be credited upon receipt of a transfer value (regulations 28-31 and Schedule 2).\nRegulation 32 allows for the calculation of transfer values in respect of reckonable service undertaken before 6th April 1988 to be made under previous provisions where this proves to be more favourable.\nThe remaining regulations in Part III of these Regulations are consequential.\nPart III has effect from 6th April 1988. This retrospective effect is authorised by section 12(1) of the Superannuation Act 1972.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1618/note",
    "retrieved_at": "2026-10-29T15:58:27.950103+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."
}