Regulation 4 Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

Regulation E1 (overriding provisions as to guaranteed minimum pension) is amended as follows.

In paragraph (2)(c) after “his guaranteed minimum;” omit “and”.

In paragraph (2)(d) for “subsequent tax years.” substitute “subsequent tax years; and”.

After paragraph (2)(d) insert the following paragraph–

“(e)

in the case of a teacher who dies at any time leaving a surviving civil partner who is not entitled to a pension as a surviving civil partner at a higher rate under these Regulations, the surviving civil partner is entitled to a pension in the circumstances and for the period set out in or prescribed under section 17 of the 1993 Act^f1.”.