# The Teachers' Superannuation (Scotland) Amendment Regulations 2008, Regulation 8: Amendment of the Teachers' Superannuation (Scotland) Regulations 2005


After regulation D4 insert–
“Calculation of reckonable service where cap on contributable salary is removed
D5 (1) This regulation applies for the purposes of determining the length of reckonable service of a teacher–
(a) who is a relevant teacher within the meaning of paragraph (3) of regulation C1A (removal of the cap on contributable salary); and
(b) who has made the election referred to in paragraph (2)(a) of that regulation, or is a teacher to whom paragraphs (2)(b) and (6) or (9) of that regulation apply.
(2) The reckonable service of such a teacher is (rounded up to the nearest day)–
A+(B×C)D Where–
A is the aggregate of periods of uncapped reckonable service;
B is the aggregate of periods of capped reckonable service;
C is the permitted maximum which has effect on the relevant date; and
D is the higher of–
(a) the amount of the teacher’s contributable salary in the period of 12 months ending on–
(i) in a case to which paragraph (2)(a) of regulation C1A applies, the last day of the month in which the notice of the election is received by the Scottish Ministers in accordance with paragraph (4) of that regulation or deemed to be received by the Scottish Ministers in accordance with paragraph (5) of that regulation; or
(ii) in a case to which paragraphs (2)(b) and (6) of regulation C1A apply, the last day of the teacher’s pensionable employment referred to in paragraph (3)(a) of that regulation; or
(iii) in a case to which paragraphs (2)(b) and (9) of regulation C1A apply, the day immediately before the date on which the variation of the contract of employment takes effect; or
(b) the permitted maximum.
(3) In this regulation–
(a) the reference to periods of capped reckonable service is to periods of employment or service which apart from this regulation the teacher would be entitled to count as reckonable service in accordance with the provisions of this Part, and in respect of which–
(i) regulation C1(5) applies; or
(ii) in the case of transferred in service, the benefits payable in respect of the employment or service under the relevant pension scheme were subject to the limits imposed by section 590C of the Taxes Act or regulation 4 of the Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006;
(b) references to periods of uncapped reckonable service are to any periods which apart from this regulation the teacher would be entitled to count as reckonable service in accordance with the provisions of this Part and which are not periods of capped reckonable service;
(c) “permitted maximum” has the meaning given in regulation C1(5A);
(d) in paragraph 3(a)–
(i) the reference to transferred in service is to service which the teacher is entitled to count as reckonable service by virtue of regulation G2(5) (acceptance of transfer values); and
(ii) the reference to the relevant pension scheme, in relation to transferred in service, is to the previous scheme (within the meaning of regulation G2(2));
(e) the reference to the amount of contributable salary received by the teacher is to the amount of contributable salary calculated in accordance with regulations C1 and C2, but disregarding paragraph (5) of regulation C1; and
(f) the relevant date is–
(i) in the case of a teacher to whom paragraph (2)(a) of regulation C1A applies, the first day of the first month after the date on which the notice of the election is received by the Scottish Ministers in accordance with paragraph (4) of that regulation or deemed to be received by the Scottish Ministers in accordance with paragraph (5) of that regulation; or
(ii) in the case of a teacher to whom paragraphs (2)(b) and (6) of regulation C1A apply, the date on which the teacher begins the new employment referred to in paragraph (6) of that regulation; or
(iii) in the case of a teacher to whom paragraphs (2)(b) and (9) of regulation C1A apply, the date on which the variation of the contract of employment takes effect.”.

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Source: https://www.legislation.gov.uk/ssi/2008/227/regulation/8 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2008/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.