# The Teachers' Superannuation (Scotland) Regulations 2005, Regulation E2: Residual liability for guaranteed minimum pensions and for section 9(2B) rights


(1) This regulation applies where–
(a) a teacher has exercised his or her right to a cash equivalent;
(b) the other occupational pension scheme or personal pension scheme into which he or she has transferred or is in the course of transferring his or her cash equivalent is not willing or able to accept the cash equivalent of his or her guaranteed minimum pension or section 9(2B) rights; and
(c) that teacher has not transferred the cash equivalent of his or her guaranteed minimum pension or section 9(2B) pension rights into a policy described in section 19(4)(a) of the 1993 Act or a separate personal pension scheme.
(2) Where this regulation applies, the teacher is entitled–
(a) to a pension at a weekly rate equal to his or her guaranteed minimum from the date on which he or she attains state pensionable age; or
(b) to a lump sum and a pension in respect of his or her section 9(2B) rights from the date on which he or she attains the age of 60,
or to both.

---
Source: https://www.legislation.gov.uk/ssi/2005/393/regulation/E2 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-E2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

