# The Teachers' Superannuation (Scotland) Regulations 2005, Regulation D2: Exclusion from reckonable service


The following periods do not count as reckonable service–
(a) any period in respect of which contributions made by the teacher have been returned and not repaid to the Scottish Ministers in pursuance of regulation C14;
(b) any period in respect of which contributions have not been paid by the teacher unless the Scottish Ministers direct otherwise; and
(c) any period in respect of which a transfer value has been paid under regulation G1.

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Source: https://www.legislation.gov.uk/ssi/2005/393/regulation/D2 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-D2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.