{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/regulation-E27",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/regulation-E27.json",
  "legislation": "uksi/1992/280",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993",
  "path": "regulation/E27",
  "kind": "regulation",
  "number": "E27",
  "heading": "Amounts of children’s long-term pensions",
  "text": "–\n(1) Subject to paragraph (3), if long-term pensions become payable under regulation E25–\n(a) to a surviving spouse or a nominated beneficiary (an “adult pension”); and\n(b) to or for the benefit of a child or children (a “children’s pension”),\nthe annual rate of the children’s pension is the appropriate fraction of the deceased’s pensionable salary multiplied by A or, where regulation E26(6) applies, B, where–\nA is in all cases the length of what would have been the deceased’s family benefit service if regulation E26(4) had applied, and\nB is the number of years on which A is calculated increased in like proportion as if it were service to which regulation E26(9) or, as the case may be, regulation E26(10) had applied.\n(2) The appropriate fraction–\n(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/160th; and\n(b) while a children’s pension is payable to or for the benefit of one child, is 1/320th.\n(3) If–\n(a) no adult pension becomes payable; or\n(b) an adult pension ceases to be payable,\nthe annual rate of a children’s pension is the applicable fraction of the deceased’s pensionable salary multiplied by C or, where regulation E26(6) applies, C + D, where–\nC is the deceased’s effective reckonable service apart from D, and\nD is the period which was, or would if regulation E9 (enhancement) had applied have been, the appropriate period within the meaning of regulation E9.\n(4) The applicable fraction–\n(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/120th; and\n(b) while a children’s pension is payable to or for the benefit of one child, is 1/240th.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "mod.",
      "affecting": "uksi/1997/676",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/2699",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 1994"
    },
    {
      "type": "am (retrosp) (to 1.12.2000)",
      "affecting": "ssi/2001/152",
      "affecting_title": "The Teachers' Superannuation (Pension Sharing on Divorce) (Scotland) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/280/regulation/E27",
    "retrieved_at": "2026-10-29T14:29:28.411067+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."
}