{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1989/regulation-8",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1989/regulation-8.json",
  "legislation": "uksi/1989/666",
  "legislation_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 1989",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-1989",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Return of contributions on cessation of employment",
  "text": "In regulation 39 of the principal Regulations—\n(a) there shall be inserted at the beginning of paragraph (1) the words “Subject to paragraph (2)”;\n(b) there shall be substituted for sub-paragraph (a) of paragraph (1) the following:—\n“(a) (i) he is not entitled to any benefit; or\n(ii) subject to paragraph (3), he is not qualified by virtue of service under regulation 46;”;\n(c) after paragraph (1) there shall be added the following proviso:—\n“Provided that the sum payable to a teacher whose application for a refund of contributions under this regulation was received by the Secretary of State before 6th April 1988 shall be reduced in respect of tax chargeable only by the sum by which it would have been reduced if the payment had been made by the Secretary of State on 5th April 1988.”; and\n(d) for paragraphs (2) and (3) there shall be substituted the following paragraphs:—\n“(2) For the purposes of paragraph (1), the making of an election under regulation 4A shall be treated as ceasing to be employed in reckonable service.\n(3) This regulation shall not apply where a transfer value has been paid to the Secretary of State by the trustees or managers of a personal pension scheme in respect of a teacher notwithstanding that he has less than 2 years' service.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/666/regulation/8",
    "retrieved_at": "2026-10-29T15:45:29.903825+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."
}