{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/note",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/note.json",
  "legislation": "ssi/2005/393",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations consolidate the Regulations revoked by regulation J10 and Part I of Schedule 13, namely the Teachers' Superannuation (Scotland) Regulations 1992 (S.I. 1992/280, as amended) (the ?OQ?1992 Regulations) and certain amending instruments. In addition to minor and drafting alterations, these Regulations make the changes of substance which are shown in the table below. References in the second column are to the 1992 Regulations, as amended.\nTables of Derivations and Destinations have been prepared identifying individual regulations in the 2005 consolidated Regulations with the equivalent provisions in the superseded Regulations and vice versa. Copies of the Tables may be obtained from the Scottish Public Pensions Agency (Policy Branch), 7 Tweedside Park, Tweedbank, Galashiels, TD1 3TE. The Tables have been prepared to assist readers of the Regulations and do not have any legal effect.\nTable\nConsolidated provision of these Regulations\nRevoked provision of the 1992 Regulations\nSubject\nChanges\nB6, C1, C2, D1, E24, E29, E34, J4 and Schedule 1\nB5, C1, C1A, D1, E19, E24, E29, H3 and Schedule 1\nPaternity and adoption leave\nPaternity and adoption leave are equated with maternity leave.\nB6(1)(c)\nB5\nMaternity pay\nProvision reflects that an employee may be entitled to contractual remuneration in addition to statutory entitlement.\n–\nB6(5) and B7(7)\nCertain elections under the Teachers' Superannuation (Scotland) Regulations 1977 (S.I. 1977/1360, as amended) are deemed made under the 1992 Regulations\nOmission of obsolete provision.\nC1(8)\n–\nDefinition of comparable British service for purposes of regulation C1(7)\nFor the purposes of the earnings cap, comparable British service shall not include service in the Channel Islands or Isle of Man.\n–\nC3(15)\nDefinition of “further election” and “previous election”\nOmission of obsolete provision.\n–\nC6, C7, D5, D6 F2, Schedule Part IV, Schedule 11 Part II\nWar service\nOmission of obsolete provisions.\nC15(1)(c)\nC14(1)(b)\nContributions to be deducted from salary\nOmission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.\nD3(1) & (3)\nD3(1) & (1B)\nDetermination of reckonable service and lump sum\nOmission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.\nE6(1)\nE5(1)\nEntitlement to payment of retirement benefits\nOmission of grounds of entitlement relating to paras (5) (8) of Schedule 8 to the 1992 Regulations consequent on simplification of Schedule 8 by these Regulations.\nE7(5)\nE6(5)\nCalculation of retirement benefit\nOmission of spent provision.\n–\nE7(4)\nCalculation of lump sum where resignation predates 22nd October 1996\nOmission of spent provision.\nE24(1)(c)\nE19(1)(c)\nDeath grants\nClarification of entitlement to death grants.\n–\nE30(3)\nService before 1st October 1956\nOmission of obsolete provision.\nG2(1)\nF3(2)\nTransfer values\nReinstatement of provision erroneously repealed by S.I. 1997/676 regarding requirements for written notice.\nJ1(1)(d)\nH1(1)(d)\nReduced salary\nOmission of spent provision.\nJ2(2)\nH1A(2)(ii)\nWinding down employment\nOmission of spent provision.\nJ9(5)\nH7(5)\nPermitted maximum\nIncrease in line with current Regulations.\nSchedule 2 para 1\nSchedule 2 para 1\nExceptions from pensionable employment\nOmission of obsolete reference to certain agricultural colleges.\n–\nSchedule 4 Part III Method C and regulation C5(13)\nCalculation of past added years contributions\nOmission of Part III of Schedule 4 to the 1992 regulations. Method C is not available after 20th November 2000.\nSchedule 8\nSchedule 8\nPeriods making up qualifying service\nSimplification of Schedule 8 by omission of certain specified employments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/393/note",
    "retrieved_at": "2026-10-28T22:24:46.895061+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."
}