# The Teachers' Superannuation (Scotland) Regulations 2005, Paragraph 8


(1) This paragraph applies where an election in respect of which a teacher continued to pay contributions to purchase past added years in accordance with paragraph 1 of Schedule 5 is revoked in accordance with paragraph 1(2) of that Schedule.
(2) Subject to sub paragraph (3), where this paragraph applies the teacher is entitled to count as reckonable service–
A×CB where–
A is the period of added years being purchased;
B is the contribution period; and
C is so much of B as had elapsed by the first day of the month following the date on which the revocation of that election was accepted by the Scottish Ministers.
(3) Where the teacher has already made one or more elections under sub paragraph 1(3) of Schedule 5 to pay contributions at a higher rate, calculations relating to the amount of reckonable service he or she is eligible to count shall be made on an actuarial basis.

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Source: https://www.legislation.gov.uk/ssi/2005/393/schedule/7/paragraph/8 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-7/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.