# The Teachers' Superannuation (Scotland) Regulations 2005, Paragraph 6


(1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraph 7 or 9 of Schedule 4.
(2) Where this paragraph applies, the person is entitled to count at reckonable service–
(a) the period he or she would have been entitled to count under paragraph 1 if the lump sum had not been paid; and
(b) a period of–
ABC−3×Dyears80 A is the retirement lump sum;
B is the lump sum that would have been payable under paragraph 6 of Schedule 4, and, in the case of a teacher in part-time pensionable employment, on the assumption that he or she had made an election under paragraph 6(9)(c) of Schedule 4;
C is so much of the past period as he or she is not entitled to count under (a) above; and
D is his or her pensionable salary.

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Source: https://www.legislation.gov.uk/ssi/2005/393/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.