{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2006/regulation-9",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2006/regulation-9.json",
  "legislation": "ssi/2006/308",
  "legislation_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2006",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2006",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Teachers' Superannuation (Scotland) Regulations 2005",
  "text": "In regulation J9 (commutation of benefits)–\n(a) for paragraphs (1) to (3) substitute–\n“(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.\n(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.\n(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\n(b) omit paragraphs (5) and (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/308/regulation/9",
    "retrieved_at": "2026-10-28T22:19:15.570260+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."
}