{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-6/paragraph-14",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-6/paragraph-14.json",
  "legislation": "ssi/2005/393",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005",
  "path": "schedule/6/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) This paragraph–\n(a) applies where family benefit contributions to which paragraph 13 applies cease to be payable before the end of the payment period; and\n(b) has effect subject to paragraph 15.\n(2) Where the teacher paying the contributions dies before attaining the age of 60, or (whether or not he or she later re-enters employment in reckonable service) becomes entitled to payment of retirement benefits by virtue of regulation E6(1)(c)–\n(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but\n(b) part of the payment period falls after his or her 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.\n(3) Where the teacher dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60–\n(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but\n(b) there is to be deducted from the appropriate terminal sum an amount of–\nA×B100×C, where–\nA is the annual rate at which his or her salary was last payable;\nB is the rate at which the contributions were last payable; and\nC is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years by extrapolation from, Table 6 below.\nTABLE 6\nYears in remainder of payment period\nMultiplier\n1\n0.990\n2\n1.961\n3\n2.913\n4\n3.846\n5\n4.760\n6\n5.657\n7\n6.536\n8\n7.398\n9\n8.244\n10\n9.072\n11\n9.884\n12\n10.681\n13\n11.461\n14\n12.227\n15\n12.977\n16\n13.713\n17\n14.434\n18\n15.141\n19\n15.835\n20\n16.514\n(4) Where the teacher becomes entitled to payment of retirement benefits by virtue of regulation E6–\n(a) he or she may, by giving written notice to the Scottish Ministers within 3 months after the end of his or her pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period;\n(b) if he or she does so elect, on payment of the lump sum contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made; and\n(c) if he or she does not so elect, contributions are to be treated as having been paid in respect of–\nD×EF, where–\nD is the period in respect of which the original election was made;\nE is the period during which contributions were paid; and\nF is the payment period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "ssi/2006/308",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2006"
    },
    {
      "type": "am",
      "affecting": "ssi/2007/189",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2007"
    },
    {
      "type": "rev in pt",
      "affecting": "ssi/2007/189",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2007"
    },
    {
      "type": "am",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "am",
      "affecting": "ssi/2005/543",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "ssi/2005/543",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/393/schedule/6/paragraph/14",
    "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."
}