# The Teachers' Superannuation (Scotland) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
Tables 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prepared identifying individual regulations in the 2005 consolidated Regulations with the equivalent provisions in the superseded Regulations and vice versa.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.
Table
Consolidated provision of these Regulations
Revoked provision of the 1992 Regulations
Subject
Changes
B6, C1, C2, D1, E24, E29, E34, J4 and Schedule 1
B5, C1, C1A, D1, E19, E24, E29, H3 and Schedule 1
Paternity and adoption leave
Paternity and adoption leave are equated with maternity leave.
B6(1)(c)
B5
Maternity pay
Provision reflects that an employee may be entitled to contractual remuneration in addition to statutory entitlement.
–
B6(5) and B7(7)
Certain elections under the Teachers' Superannuation (Scotland) Regulations 1977 (S.I. 1977/1360, as amended) are deemed made under the 1992 Regulations
Omission of obsolete provision.
C1(8)
–
Definition of comparable British service for purposes of regulation C1(7)
For the purposes of the earnings cap, comparable British service shall not include service in the Channel Islands or Isle of Man.
–
C3(15)
Definition of “further election” and “previous election”
Omission of obsolete provision.
–
C6, C7, D5, D6 F2, Schedule Part IV, Schedule 11 Part II
War service
Omission of obsolete provisions.
C15(1)(c)
C14(1)(b)
Contributions to be deducted from salary
Omission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.
D3(1) & (3)
D3(1) & (1B)
Determination of reckonable service and lump sum
Omission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.
E6(1)
E5(1)
Entitlement to payment of retirement benefits
Omission 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.
E7(5)
E6(5)
Calculation of retirement benefit
Omission of spent provision.
–
E7(4)
Calculation of lump sum where resignation predates 22nd October 1996
Omission of spent provision.
E24(1)(c)
E19(1)(c)
Death grants
Clarification of entitlement to death grants.
–
E30(3)
Service before 1st October 1956
Omission of obsolete provision.
G2(1)
F3(2)
Transfer values
Reinstatement of provision erroneously repealed by S.I. 1997/676 regarding requirements for written notice.
J1(1)(d)
H1(1)(d)
Reduced salary
Omission of spent provision.
J2(2)
H1A(2)(ii)
Winding down employment
Omission of spent provision.
J9(5)
H7(5)
Permitted maximum
Increase in line with current Regulations.
Schedule 2 para 1
Schedule 2 para 1
Exceptions from pensionable employment
Omission of obsolete reference to certain agricultural colleges.
–
Schedule 4 Part III Method C and regulation C5(13)
Calculation of past added years contributions
Omission of Part III of Schedule 4 to the 1992 regulations. Method C is not available after 20th November 2000.
Schedule 8
Schedule 8
Periods making up qualifying service
Simplification of Schedule 8 by omission of certain specified employments.

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Source: https://www.legislation.gov.uk/ssi/2005/393/note (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.