# The Teachers' Superannuation (Scotland) Regulations 1993, Paragraph 7


(1) Subject to sub-paragraphs (2) and (3), a member or non-member who–
(a) is not in pensionable employment and has become entitled to payment of retiring allowances; and
(b) would otherwise have been able to make an election under paragraph 2 or 3,
may make a corresponding election under this paragraph.
(2) An election under this paragraph–
(a) must be made by giving written notice to the Secretary of State within 6 months after the date on which the man became entitled to payment of retiring allowances;
(b) must specify the period in respect of which it is made; and
(c) is irrevocable.
(3) The family benefit contributions payable as a result of an election under this paragraph consistof a lump sum of
A100×(B×C), where–
A is the annual rate at which his salary was last payable,
B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made, and
C is the factor ascertained from Table 4 below,
but where the election made corresponds to one that could have been made under paragraph 2(1), B is reduced by 1/6th.
TABLE 4
Age on date of election
Factor
32 or under
3.15
33-37
3.20
38-42
3.30
43-47
3.35
48 and over
3.40

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Source: https://www.legislation.gov.uk/uksi/1992/280/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.