Regulation 9 Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

for paragraphs (1) to (3) substitute–

“(1)

Where a teacher has become entitled to a retirement pension and the capital value of that pension and of any benefits that might otherwise have become payable on that teacher’s death would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the Finance Act 2004, the Scottish Ministers may pay to that teacher a lump sum representing such capital value.

(2)

No payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless the teacher to whom it is paid has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.

(3)

Where a teacher has died and the capital value of any family benefits would be a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to the Finance Act 2004, the Scottish Ministers may pay to the dependant a lump sum representing such capital value.”; and

omit paragraphs (5) and (6).