# The Teachers' Superannuation (Scotland) Amendment Regulations 2006, Regulation 9: Amendment of the Teachers' Superannuation (Scotland) Regulations 2005


In regulation J9 (commutation of benefits)–
(a) 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
(b) omit paragraphs (5) and (6).

---
Source: https://www.legislation.gov.uk/ssi/2006/308/regulation/9 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2006/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.