{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1988/regulation-21",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1988/regulation-21.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": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Repayment of contributions on cessation of employment",
  "text": "In regulation 39(1) of the principal Regulations there shall be substituted, for the words preceding sub-paragraph (a), the following words:—\n“A teacher who has ceased or ceases to be employed in reckonable service shall, if the following conditions are satisfied, be entitled, on the expiry of the period specified in sub-paragraph (c) or on attaining the age of 70, if earlier, to be repaid the balance of his contributions, calculated in accordance with regulation 42 as at the date of repayment or as at the date on which he attained the age of 70, if earlier, reduced by a sum equal to the tax chargeable on that repayment pursuant to section 598 of the Income and Corporation Taxes Act 1988 (charge to tax on repayment of employee’s contributions):—”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1618/regulation/21",
    "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."
}