Regulation 74 Amendment of the Teachers' Superannuation (Scotland) Regulations 2005
(1)
Schedule 1 (glossary of expressions) is amended as follows–
(2)
Omit the definition of “normal retirement age”.
(3)
Insert the following definitions at the appropriate place in alphabetical order–
“
“2007 or later entrant” Shall be construed in accordance with regulation EA1. ”;
“
“Normal pension age” Shall be construed in accordance with regulation EA1 except in Part F, where it shall be construed in accordance with regulation F10A. ”;
“
“Old regulation C5” Regulation C5 as it had effect immediately before 1st April 2007. ”;
“
“Old regulation C6” Regulation C6 as it had effect immediately before 1st April 2007. ”;
“
“Old regulation C8” Regulation C8 as it had effect immediately before 1st April 2007. ”;
“
“Permitted maximum” Shall be construed in accordance with paragraph 2 of Schedule 29 to the Finance Act 2004. ”;
“
“Phased retirement benefits” Shall be construed in accordance with regulation E6A. ”;
“
“Post-break employment start” Shall be construed in accordance with regulation EA1. ”;
“
“Pre-2007 entrant” Shall be construed in accordance with regulation EA1. ”;
“
“Relevant break of service” Shall be construed in accordance with regulation EA1. ”;
“
“Retail prices index” The index of retail prices published by the Office for National Statistics. ”; and
“
“Surviving nominated partner” Shall be construed in accordance with regulation E26A. ”.
(4)
For the definition of “appropriate factor” substitute–
“
“Appropriate factor” A factor from time to time specified in relation to the age of a teacher by the Scottish Ministers after taking advice from the Government Actuary and different factors may be specified–
- (a)
for teachers with a normal pension age of 60, for teachers with a normal pension age of 65, and for teachers to whom Part V of Schedule 9 applies, and
- (b)
for different provision of these Regulations.
”.