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The Teachers' Superannuation (Scotland) Regulations 1993

S.I. 1992/280 · Made 9 December 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

EDUCATION, SCOTLAND

Made 9th December 1992

Laid before Parliament 25th December 1992

Coming into force 1st January 1993

The Secretary of State, in exercise of the powers conferred on him by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 1972f1 and section 35(7) of the Social Security Pensions Act 1975f2, as read with regulation 33A of the Occupational Pension Schemes (Contracting-out) Regulations 1984f3, and of all other powers enabling him in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by these Regulations as appear to him to be appropriate, in accordance with section 9(5) of the Superannuation Act 1972, and with the consent of the Treasuryf4, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1972 c. 11; section 9 was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), sections 4, 8 and 11.

f2

1975 c. 60; section 35(7) was amended by the Social Security (Miscellaneous Provisions) Act 1977 (c. 5), section 22(7), by the Social Security Act 1979 (c. 18), Schedule 3, paragraph 18(b), and by the Social Security Act 1985 (c. 53), Schedule 3, paragraph 2; seesection 66(1) of the 1975 Act for definitions of “occupational pension scheme ” and “public service pension scheme ” relevant to the exercise of the statutory powers under which these Regulations are made.

f3

S.I. 1984/380; the relevant amending instruments are S.I. 1985/1930, 1986/1716 and 1988/475.

f4

The function was transferred to the Treasury by S.I. 1981/1670.

Contents

  1. Part A: PRELIMINARY
  2. A1Citation and commencement
  3. A2Interpretation
  4. Part B: PENSIONABLE EMPLOYMENT
  5. B1Full-time service
  6. B2Part-time service
  7. B3Continuing employment
  8. B4Accepted school
  9. B5Exclusion from pensionable employment
  10. B6Membership
  11. B7Resumption of membership
  12. Part C: TEACHERS' CONTRIBUTIONS
  13. C1Salary on which contributions are payable
  14. C2Ordinary contributions
  15. C3Additional contributions to purchase past added years
  16. C4Additional contributions to purchase past added years in the case of a deceased teacher
  17. C5Additional contributions to purchase past added years under earlier provisions
  18. C6Reduction of past added years on account of war service
  19. C7Additional contributions in respect of war service
  20. C8Additional contributions to purchase current added years
  21. C9Additional contributions for family benefits
  22. C10Return of contributions
  23. C11Calculation for the purposes of regulation C10
  24. C12Return of certain contributions paid for family benefits
  25. C13Repayment of returned contributions
  26. C14Deduction, payment and recovery of contributions
  27. Part D: RECKONABLE SERVICE
  28. D1Reckonable service generally
  29. D2Exclusion from reckonable service
  30. D3Past added years for which additional contributions have been paid
  31. D4Current added years for which additional contributions have been paid
  32. D5War service reckonable on receipt of additional transfer value
  33. D6War service reckonable without receipt of a transfer value
  34. Part E: BENEFITS
  35. E1Overriding provisions as to guaranteed minimum pension
  36. E2Revaluation of guaranteed minimum in certain cases
  37. E3Nature of retiring allowances
  38. E4Qualification for retiring allowances
  39. E5Entitlement to payment of retiring allowances
  40. E6Amount of retirement pension
  41. E7Amount of retirement lump sum
  42. E8Limitation of retiring allowances in certain cases
  43. E9Enhancement of retiring allowances in case of incapacity
  44. E10Avoidance of duplicate pensions
  45. E11Modification for national insurance
  46. E12Allocation of part of retirement pension
  47. E13Duration of retirement pension
  48. E14Suspension and resumption of incapacity pensions
  49. E15Abatement of retirement pension
  50. E16Retiring allowances on cessation of further employment
  51. E17Gratuities on grounds of incapacity
  52. E18Forfeiture of benefits
  53. E19Death gratuities
  54. E20Deficiency grants
  55. E21Family benefits generally
  56. E22Nomination of beneficiaries
  57. E23Entitlement to short-term family benefits
  58. E24Amount and duration of short-term family benefits
  59. E25Entitlement to long-term family benefits
  60. E26Amounts of spouses' and nominated beneficiaries' long-term pensions
  61. E27Amounts of children’s long-term pensions
  62. E28Commencement and duration of long-term family pensions
  63. E29Pensionable salary
  64. E30Effective reckonable service
  65. E31Payment of benefits
  66. E32Benefits not assignable
  67. Part F: TRANSFER VALUES
  68. F1Payment of transfer values
  69. F2Payment of additional transfer values in respect of war service
  70. F3Receipt of transfer values
  71. Part G: FINANCE
  72. G1Teachers' superannuation account
  73. G2Receipts, etc., to be credited
  74. G3Payments to be debited
  75. G4Actuarial inquiries
  76. G5Employers' contributions
  77. G6Payment by employers to Secretary of State
  78. Part H: MISCELLANEOUS AND SUPPLEMENTAL
  79. H1Modified application in case of employment at reduced salary
  80. H2Modified application in certain other cases
  81. H3Records and information
  82. H4Payments in respect of deceased persons
  83. H5Extension of Time
  84. H6Determination of questions
  85. H7Commutation of benefits
  86. H8Revocations, savings and transitional provisions
  87. Signature
  88. Schedule 1GLOSSARY OF EXPRESSIONS
  89. Schedule 2: PENSIONABLE EMPLOYMENT
  90. 1Paragraph 1
  91. 2Paragraph 2
  92. 3Paragraph 3
  93. 4Paragraph 4
  94. 5Paragraph 5
  95. 6Paragraph 6
  96. 7Paragraph 7
  97. Schedule 3: MAXIMUM PURCHASE OF ADDED YEARS
  98. 1Paragraph 1
  99. 2Paragraph 2
  100. 3Paragraph 3
  101. Schedule 4: ADDITIONAL CONTRIBUTIONS TO PURCHASE PAST ADDED YEARS
  102. Part I: METHOD A
  103. 1Paragraph 1
  104. 2Paragraph 2
  105. 3Paragraph 3
  106. 4Paragraph 4
  107. 5Paragraph 5
  108. 6Paragraph 6
  109. 7Paragraph 7
  110. 8Paragraph 8
  111. Part II: METHOD B
  112. 9Paragraph 9
  113. 10Paragraph 10
  114. 11Paragraph 11
  115. 12Paragraph 12
  116. Part III: METHOD C
  117. 13Paragraph 13
  118. 14Paragraph 14
  119. 15Paragraph 15
  120. Part IV: METHOD D
  121. 16Paragraph 16
  122. Schedule 5: ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS
  123. Part I
  124. 1Paragraph 1
  125. 2Paragraph 2
  126. 3Paragraph 3
  127. 4Paragraph 4
  128. 5Paragraph 5
  129. Part II
  130. 6Paragraph 6
  131. Schedule 6: FAMILY BENEFITS
  132. Part I: CONTRIBUTIONS: MEN AND UNMARRIED WOMEN
  133. 1Paragraph 1
  134. 2Paragraph 2
  135. 3Paragraph 3
  136. 4Paragraph 4
  137. 5Paragraph 5
  138. 6Paragraph 6
  139. 7Paragraph 7
  140. 8Paragraph 8
  141. Part II: CONTRIBUTIONS: MARRIED WOMEN
  142. 9Paragraph 9
  143. 10Paragraph 10
  144. 11Paragraph 11
  145. 12Paragraph 12
  146. Part III: COMMON PROVISIONS
  147. 13Paragraph 13
  148. 14Paragraph 14
  149. 15Paragraph 15
  150. Part IV: FAMILY BENEFITS AND WAR SERVICE
  151. 16Paragraph 16
  152. 17Paragraph 17
  153. 18Paragraph 18
  154. 19Paragraph 19
  155. 20Paragraph 20
  156. Schedule 7: INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS
  157. 1Paragraph 1
  158. 2Paragraph 2
  159. 3Paragraph 3
  160. 4Paragraph 4
  161. 5Paragraph 5
  162. Schedule 8: PERIODS MAKING UP QUALIFYING PERIOD
  163. Part I
  164. 1Paragraph 1
  165. 2Paragraph 2
  166. 3Paragraph 3
  167. 4Paragraph 4
  168. Part II
  169. 5Paragraph 5
  170. 6Paragraph 6
  171. 7Paragraph 7
  172. 8Paragraph 8
  173. 9Paragraph 9
  174. 10Paragraph 10
  175. 11Paragraph 11
  176. 12Paragraph 12
  177. 13Paragraph 13
  178. 14Paragraph 14
  179. 15Paragraph 15
  180. 16Paragraph 16
  181. 17Paragraph 17
  182. 18Paragraph 18
  183. 19Paragraph 19
  184. 20Paragraph 20
  185. 21Paragraph 21
  186. 22Paragraph 22
  187. 23Paragraph 23
  188. 24Paragraph 24
  189. Schedule 9: MODIFIED APPLICATION IN CERTAIN CASES
  190. Part I: NATIONAL INSURANCE MODIFICATION OF PENSIONS
  191. 1Interpretation
  192. 2Classification of teachers
  193. 3Reduction of retirement pension
  194. 4Reduction of retirement pension
  195. 5Reduction of retirement pension
  196. 6Reduction of retirement pension
  197. 7Reduction of retirement pension
  198. 8Reduction of retirement pension
  199. 9Reduction of retirement pension
  200. 10Equivalent pension benefits
  201. 11Equivalent pension benefits
  202. Part II: EMPLOYMENT AT REDUCED SALARY
  203. 12Paragraph 12
  204. 13Paragraph 13
  205. 14Paragraph 14
  206. 15Paragraph 15
  207. 16Paragraph 16
  208. 17Paragraph 17
  209. Part III: POLICY SCHEMES
  210. 18Paragraph 18
  211. 19Paragraph 19
  212. 20Paragraph 20
  213. Part IV: SPECIFIED COUNTRY SERVICE
  214. 21Paragraph 21
  215. Schedule 10: ALLOCATION OF PART OF RETIREMENT PENSION
  216. Part I: CONTENTS OF DECLARATION
  217. 1Paragraph 1
  218. Part II: PROCEDURE
  219. 2Paragraph 2
  220. 3Paragraph 3
  221. 4Paragraph 4
  222. 5Paragraph 5
  223. 6Paragraph 6
  224. Part III: OTHER MATTERS
  225. 7Paragraph 7
  226. 8Paragraph 8
  227. 9Paragraph 9
  228. 10Paragraph 10
  229. 11Paragraph 11
  230. Schedule 11: TRANSFER VALUES
  231. Part I: OUTWARD TRANSFERS
  232. 1Paragraph 1
  233. 2Paragraph 2
  234. 3Paragraph 3
  235. 4Paragraph 4
  236. 5Paragraph 5
  237. 6Paragraph 6
  238. 7Paragraph 7
  239. 8Paragraph 8
  240. 9Paragraph 9
  241. 10Paragraph 10
  242. Part II: ADDITIONAL TRANSFER VALUES IN RESPECT OF WAR SERVICE
  243. 11Paragraph 11
  244. Part III: INWARD TRANSFERS
  245. 12Paragraph 12
  246. 13Paragraph 13
  247. Part IV: INTERPRETATION
  248. 14Paragraph 14
  249. Schedule 12: TEACHERS' SUPERANNUATION ACCOUNT NOTIONAL INTEREST
  250. 1Paragraph 1
  251. 2Paragraph 2
  252. 3Paragraph 3
  253. Schedule 13: REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS
  254. IREVOCATIONS
  255. Part II: SAVINGS
  256. 1Paragraph 1
  257. 2Paragraph 2
  258. 3Paragraph 3
  259. Part III: TRANSITIONAL PROVISIONS
  260. 1Paragraph 1
  261. 2Paragraph 2
  262. 3Paragraph 3
  263. Explanatory note