The Teachers' Superannuation (Scotland) Amendment Regulations 2007

• (3) In paragraph (3A) after “does not apply” insert “to any pension payable following the death of a teacher who was in pensionable employment after 31st March 2007 or who was paying or had paid additional contributions under old regulation C8 or regulation C9 in respect of a period after that date or”.

• (4) In paragraph (4)(a) after “surviving civil partner” insert “, surviving nominated partner”.

55

• (1) Regulation E34 (pensionable salary) is amended as follows.

• (2) For paragraphs (1) to (5) substitute the following–

(1) A teacher’s pensionable salary is either that specified in paragraph (2) or calculated in accordance with regulation E34A. (2) Where– (a) the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service is greater than the salary determined under regulation E34A(3); or (b) the teacher has a pensionable salary service of 365 days or less, the teacher’s pensionable salary is (subject to paragraph (11)) the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service. (3) Where the salary determined under regulation E34A(3) is greater than - the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service the pensionable salary is that specified in regulation E34A. (4) Pensionable salary service comprises– (a) any period spent by the teacher in pensionable employment; (b) any period counting as reckonable service by virtue of regulation D4; (c) any period of comparable British service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has not been accepted; (d) any period of a kind described in Schedule 8; and (e) any period counting as reckonable service by virtue of regulation C9. (5) For the purposes of paragraphs (2), (3) and (11) periods when the teacher was not in pensionable employment shall be disregarded and accordingly the periods of 365 days and 1095 days referred to in those paragraphs may be discontinuous.

• (3) In paragraph (6) for “(2), (3)(a)” substitute “(4)(a)”.

• (4) In paragraph (7)–

• (a) in sub-paragraphs (a) to (e) for “(3)” substitute “(4)”; and

• (b) in sub-paragraph (c) for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”.

• (5) In paragraph (10) for “the material part of his or her terminal service” substitute “the last 365 days of his or her pensionable salary service”.

• (6) After paragraph (10) insert the following–

(10A) Paragraph (11) applies where (disregarding the effect of that paragraph) a teacher’s pensionable salary service would be that specified in paragraph (2).

• (7) In paragraph (11) for “where at any time during the material part of a teacher’s terminal service a teacher has received” substitute “where at any time during the last 1095 days of his or her pensionable salary service a teacher to whom this paragraph applies has received”.

• (8) In paragraph (12)(a) for “E6(1)(c)” substitute “E6(5)”.

• (9) In paragraph (14)(a) after “lump sum payment” insert “(where regulation E8 applies to the teacher)”.

• (10) After paragraph (14) insert the following–

(14A) For the purposes of this regulation, in computing periods consisting of numbers of days, no account shall be taken of a leap year day (29th February) except as provided by paragraph (14B). (14B) Where however a teacher’s pensionable salary service ends in a leap year on or after the leap year day that leap year day shall be included in the period of 365 days referred to in paragraph (2).

• (11) In paragraph (15) for “the material part of his or her terminal service” substitute “his or her last 365 days of pensionable salary service”.

56

After regulation E34 insert the following–

(E34A) (1) This regulation has effect for the purpose of determining a teacher’s salary where regulation E34(3A) applies (“the alternative pensionable salary”). (2) In this regulation “salary period” is each period in which the teacher’s salary rate is unchanged. (3) The average of the teacher’s full salary for the best consecutive 1095 days of pensionable salary service (increased as specified in paragraph (4)) during the period of 10 years ending on the last day of the teacher’s pensionable salary service shall first be determined. (4) For the purposes of paragraph (3) the teacher’s full salary for each salary period is increased by the amount (if any) by which, immediately before the end of the teacher’s pensionable salary service, it would have increased if it had been the annual rate of an official pension within the meaning of section 5(1) of the 1971 Act beginning, and first qualifying for increases under that Act, on the same day as the salary period ended. (5) The alternative pensionable salary is the average of the actual full salary for the 1095 days which, resulting from and in accordance with the determination under paragraph (3), are the best consecutive 1095 days of pensionable salary service, multiplied by A/B. (6) In paragraph (5)– - “A” is the annual rate of retirement pension to which the teacher would have been entitled by virtue of these Regulations if– in calculating the teacher’s full salary for each salary period the teacher’s full salary for that period had in fact been increased as specified in paragraph (4); and the 1971 Act did not apply; and - “B” is the annual rate of retirement pension to which the teacher would have been entitled by virtue of the combined effect of these Regulations and the increase effected by the 1971 Act up to the last day of the teacher’s pensionable salary service, if the teacher’s pensionable salary had been the amount determined under paragraph (5) without the multiplication by A/B. (7) For the purposes of paragraph (3) periods when the teacher was not in pensionable employment shall be disregarded, except in relation to the period of 10 years, and accordingly the 1095 days referred to in paragraphs (3) and (5) may be discontinuous. (8) In computing the period of 1095 days referred to in paragraphs (3) and (5) no account shall be taken of a leap year day (29th February). (9) Where however a teacher’s pensionable salary service ends in a year on or after the leap year day that leap year day shall be included in the period of 1095 days referred to in paragraphs (3) and (5). (10) In this regulation “full salary” has the same meaning as in regulation E34.

57

In regulation E35 (effective reckonable service)–

• (a) for paragraph (2) substitute–

(2) Subject to paragraph (3), effective reckonable service does not include any reckonable service in excess of 45 years.

• (b) in paragraph (3) for “E6(1)(d)” substitute “E6(6)”; and

• (c) in paragraph (5) for “regulation E6(1)(c) or (d)” substitute “E6(5) or (6)”.

58

After regulation E36(1) (payment of benefits) insert–

(1A) No benefit is to be paid unless a written application for payment has been made and paragraph (1B), if applicable, has been complied with. (1B) Where the application for payment is made on the basis that the teacher is entitled to retirement benefits under regulation E6(5), the application shall– (a) where the teacher falls within regulation E6(5)(c)(i)(aa) and (bb), be signed by, or on behalf of, the teacher’s employer; and (b) shall be accompanied by all medical evidence necessary to determine whether the teacher falls within regulation E6(5) and, where applicable, that the teacher’s ability to carry out any work is impaired by more than 90% and is likely permanently to be so. (1C) If the Scottish Ministers notify the teacher in writing that they so require, the applicant is to provide any relevant information (including further medical evidence such as is mentioned in paragraph (1B)) specified by them that is in the applicant’s possession or that he or she can reasonably be expected to obtain.

59

After regulation E37(4) (interest on late payment of certain benefits) insert–

(4A) Where, pursuant to regulation E17A(5) a total incapacity pension is payable again as from the date on which the teacher took up employment the teacher shall, for the purposes of this regulation, be treated as having become entitled to the total incapacity pension again on the date on which the Scottish Ministers determine that the teacher still meets the condition specified in regulation E10A(2)(a).

60

In regulation F1(2) (pension sharing mechanism in the scheme: shareable rights) after “surviving civil partner” insert “, surviving nominated partner”.

61

In regulation F9(5)(b) (failure to discharge liability in respect of pension credit within the implementation period – death of ex-spouse or ex-civil partner within period) for “the age of 60” substitute “normal pension age”.

62

• (1) Regulation F10 (appropriate rights and pension credit benefits under the scheme) is amended as follows.

• (2) In paragraph (1) after “shall consist only of a pension,” insert “(where paragraph (3) applies)”.

• (3) After paragraph (2) insert–

(2A) Paragraph (3) applies where the pension credit member’s normal pension age is 60.

• (4) At the beginning of paragraph (3) insert “Where this paragraph applies”.

• (5) In paragraphs (4) and (5), for “normal retirement age”, in both places where it occurs, substitute “normal pension age”.

63

After regulation F10 insert–

(F10A) (1) For the purposes of this Part a pension credit member’s normal pension age is, subject to paragraph (2), the normal pension age of the corresponding debit member. (2) Where– (a) the corresponding debit member is a person with mixed service; and (b) at the time when the relevant arrangement referred to in section 28 of the 1999 Act took effect the corresponding debit member had not ceased to be a pre-2007 entrant by virtue of regulation EA1(4), the pension credit member’s normal pension age shall be 60.

64

• (1) Regulation F13 (commutation: exceptional ill-health) is amended as follows.

• (2) In paragraph (1) for “normal benefit age” and “normal retirement age” substitute “normal pension age”.

• (3) In paragraph (3) for “he had already reached the normal retirement age” substitute “he or she had already reached the normal pension age”.

65

After regulation F13 insert–

(F13A) (1) A pension credit member may, by an election made with the application for payment under regulation E36(1A), elect to receive a further lump sum of such amount as is specified in the election (subject to paragraph (2)) in place of part of his or her pension. (2) The amount of such lump sum must be a multiple of £12 and cannot exceed– (a) in the case of a pension credit member with a normal pension age of 65, his or her permitted maximum; and (b) in the case of a pension credit member with a normal pension age of 60, his or her permitted maximum less the lump sum paid under regulation F10(3). (3) Where a lump sum is paid under this regulation the annual rate of the pension credit member’s pension is reduced by £1 for every £12 of lump sum paid under paragraph (2).

66

• (1) Regulation G1 (payment of transfer values) is amended as follows.

• (2) In paragraph (2) for the words from “before attaining” to the end substitute–

• before attaining– in the case of a pre-2007 entrant or a teacher with mixed service in respect of his or her service before 1st April 2007, the age of 60 years or, where paragraph (5) applies, the age of 59 years; or in any other case, the age of 65 years or, where paragraph (5) applies, the age of 64 years.

• (3) In paragraph (4)(a) after “the age of 60 years” insert “in a case falling under paragraph (2)(a) or the age of 65 in any other case”.

• (4) In paragraph (4)(b) after “the age of 59 years” insert “in a case falling under paragraph (2)(b) or the age of 64 years in any other case”.

67

For regulation H3 (employers'contributions) substitute the following–

(H3) (1) In this regulation– (a) “relevant period” is to be construed in accordance with regulation H2(6); (b) the “net contribution rate” for any relevant period is the aggregate of the percentage specified for that period under regulation H2(6) and any percentage specified for that period under regulation H2(10) less any percentage specified for that period under regulation H2(11); (c) an education authority is deemed to be the employer of every person employed in or in connection with a school under their management, other than of a person who is in the employment of an employment business; and (d) “employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973[^f00008]. (2) Subject to paragraph (5) the employer of a teacher in pensionable employment shall during every relevant period pay contributions of the required percentage of the teacher’s contributable salary for the time being. (3) The required percentage for the relevant period starting on 1st April 2007 is 13.5%. (4) The required percentage for any subsequent relevant period shall be A X, where A is the net contribution rate as defined in paragraph (1)(b) and X is the percentage determined in accordance with regulation C3. (5) No contributions are to be payable in respect of anyone to whom regulation E35(2) has become applicable. (6) Where a teacher commences employment by virtue of regulation J2 and that teacher either simultaneously or subsequently commences employment at reduced salary by virtue of regulation J1 the employer of that teacher shall pay the contributions payable under paragraphs (1) and (2) and regulation C3 on the amount determined by paragraph (7). (7) The amount referred to under paragraph (6) shall be the difference between– (a) the contributable salary which would be payable under regulation J2 if employment at reduced salary by virtue of regulation J1 had not been commenced; and (b) the contributable salary payable where employment has been commenced under both regulation J1 and J2.

68

After regulation H5 (employers contributions – part-time elections) insert–

(H5A) Where regulation C4A (contributions where an election under regulation B8(1A) is to take effect from an earlier date) applies, the employer of the teacher in pensionable employment shall– (a) pay contributions calculated in accordance with regulation H3 (employers' contributions) and treated as due on the last day of each month for the period starting with the earlier date agreed under regulation B8(1A) and ending immediately before the first day of the month after that in which the notice was given; (b) pay interest on such contributions which have accrued at 7% per annum compounded with monthly rests from the 8th day after the end of the month in which the contributions were due to the date of payment of the contributions; and (c) pay such contributions and interest together with the amounts collected under regulation C15(1A) to the Scottish Ministers no later than 6 weeks after the date on which the employer gave his agreement under regulation B8(1A). (H5B) Where an employer has elected under regulation C4B (election in respect of additional benefits) to pay additional contributions in respect of a teacher, payment to the Scottish Ministers of the lump sum referred to in paragraph 12 of Schedule 2A shall be made within the period referred to in paragraph 27(a) of that Schedule.

69

In regulation H6(3) (payment by employers to Scottish Ministers), after “elected under” insert “old”.

70

• (1) Regulation J1 (modified application in case of employment at reduced salary) is amended as follows.

• (2) For paragraph (1)(a) substitute–

(a) a teacher who has been in pensionable employment either– (i) continues to be employed by the same employer at a reduced rate of contributable salary, where the reduced rate of contributable salary had effect before 31st March 2007; or (ii) ceases to be employed before 31st March 2007 and is re-employed before 1st April 2007 (whether by the same or a different employer) at a reduced rate of contributable salary, and

• (3) For paragraph (1)(f) substitute–

(f) where he or she is not now in pensionable employment by virtue of paragraph B9 as it had effect immediately before 1st April 2007.

71

• (1) Regulation J2 (winding down employment) is amended as follows.

• (2) For paragraph (1)(a) substitute–

(a) have elected to wind down no earlier than 4 years prior to normal pension age;

• (3) For paragraph (1)(c) substitute–

(c) subject to sub-paragraph (b) have a minimum of 25 years' teaching service prior to commencing winding down employment, which period may include for qualifying purposes a maximum period of 5 years during any break in teaching service; and

72

In regulation J6(3) (repayment of contributions where an election is not made under regulation H6(5)) after “regulation C3,” where it occurs insert “old”.

73

After regulation J6 insert the following–

(J6A) (1) The Scottish Ministers may, before paying any lump sum under regulations E2(2)(b), E6A, E8, E8A, E19, E23, E34(14), F10, F13, F13A or J9 require the teacher to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the Scottish Ministers. (2) The declaration is a declaration, in a form specified by the Scottish Ministers, signed by that teacher, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004[^f00009] (recycling of lump sums) does not apply. (3) Where no such declaration is received by the Scottish Ministers by the date referred to in paragraph (1)– (a) where the payment in question would otherwise have been a lump sum under regulation E6A, E8A or F13A the Scottish Ministers may treat the election under regulation E6A, E8A or F13A, as the case may be, as being of no effect; (b) where the payment in question would otherwise have been a lump sum under regulation E8, E34(14) or F10 the Scottish Ministers may, in place of the lump sum, pay an additional pension representing the value of the lump sum; and (c) where the payment in question would otherwise have been a lump sum under regulation J9, the Scottish Ministers need not pay the lump sum. (4) The amount of the additional pension referred to in paragraph (3)(b) shall be determined by the Government Actuary.

74

• (1) Schedule 1 (glossary of expressions) is amended as follows–

• (2) Omit the definition of “normal retirement age”.

• (3) Insert the following definitions at the appropriate place in alphabetical order–

“2007 or later entrant”	Shall be construed in accordance with regulation EA1.
“Normal pension age”	Shall be construed in accordance with regulation EA1 except in Part F, where it shall be construed in accordance with regulation F10A.
---	---
“Old regulation C5”	Regulation C5 as it had effect immediately before 1st April 2007.
---	---
“Old regulation C6”	Regulation C6 as it had effect immediately before 1st April 2007.
---	---
“Old regulation C8”	Regulation C8 as it had effect immediately before 1st April 2007.
---	---
“Permitted maximum”	Shall be construed in accordance with paragraph 2 of Schedule 29 to the Finance Act 2004.
---	---
“Phased retirement benefits”	Shall be construed in accordance with regulation E6A.
---	---
“Post-break employment start”	Shall be construed in accordance with regulation EA1.
---	---
“Pre-2007 entrant”	Shall be construed in accordance with regulation EA1.
---	---
“Relevant break of service”	Shall be construed in accordance with regulation EA1.
---	---
“Retail prices index”	The index of retail prices published by the Office for National Statistics.
---	---

; and

“Surviving nominated partner”	Shall be construed in accordance with regulation E26A.

• (4) For the definition of “appropriate factor” substitute–

“Appropriate factor”	A factor from time to time specified in relation to the age of a teacher by the Scottish Ministers after taking advice from the Government Actuary and different factors may be specified– for teachers with a normal pension age of 60, for teachers with a normal pension age of 65, and for teachers to whom Part V of Schedule 9 applies, and for different provision of these Regulations.

75

After Schedule 2 (pensionable employment) insert, as Schedule 2A, Schedule 1 to these Regulations.

76

In Schedule 3 (maximum purchase of added years)–

• (a) omit paragraphs 1 and 2; and

• (b) in paragraph 3(1)–

• (i) in sub paragraph (a) before “regulation C5” insert “old”; and

• (ii) for “E6(1)(d)” substitute “E6(6)”.

77

In Schedule 4 (additional contributions to purchase past added years)–

• (a) before “regulation” wherever it occurs insert “old”;

• (b) in paragraph 3, omit “Subject to paragraphs 4 and 6”;

• (c) omit paragraphs 4 and 5; and

• (d) omit paragraph 14.

78

In Schedule 5 (additional contributions to purchase added years under earlier provisions)–

• (a) in paragraph 1(1) for “Subject to sub-paragraphs (2) to (6) and paragraphs 2 and 3” substitute “Subject to paragraph 3” and for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”;

• (b) omit paragraphs 1(3) to (6) and 2;

• (c) in paragraph 3 omit “or 2” and before “regulation C5” insert “old”;

• (d) in paragraph 4(2)(b) before “regulation C8” insert “old”; and

• (e) omit paragraph 5(2).

79

• (1) Schedule 6 (family benefits) is amended as follows.

• (2) In paragraph 9(1)(b) for “C5, C7, C8 or C9” substitute “old regulation C8, regulation C9 or Schedules 4 or 5”.

• (3) For paragraph 11(1) substitute–

(1) Subject to sub-paragraph (2) and except as otherwise provided in Part III, where payment is to be made by Method A, the payment period (in years) is A/B × C, where– - A is the period (in years) specified under paragraph 10(1)(b), - B is the rate specified under paragraph 10(1)(d), and - C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part. (1A) The multiplier determined for the purpose of this Part may differ depending on whether the election is made under paragraph 9(1) or 9(2).

• (4) Omit Table 5.

• (5) In paragraph 11(2)–

• (a) omit “(“the Table period”)”; and

• (b) for “in which the Table period ends” substitute “in which that period ends”.

• (6) For paragraph 11(3) substitute–

(3) Where payment is to be made by Method B, the lump sum payable, which must be paid within 3 months after its amount is notified by the Scottish Ministers, is A × B × C, where - A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part, - B is the period (in years) in respect of which the election was made, and - C is the appropriate amount.

• (7) In paragraph 12A(4)(a) for regulation “B6” substitute “B7”.

• (8) For paragraph 12B(3) substitute–

(3) Except as otherwise provided in Part III, the payment period (in years) is A/B × C, where - A is the period (in years) specified under paragraph 12A(5), - B is the percentage rate specified under paragraph 12A(6), and - C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying teacher.

• (9) Omit Table 5A.

• (10) In paragraph 12C(2) for “A is 1.9% if the qualifying teacher is a man and 1.7% if the qualifying teacher is a woman,” substitute “A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying teacher,”.

• (11) After Part IIA insert–

(12D) (1) A teacher (other than a teacher who has previously made an election under sub-paragraph (2)) who has nominated a person under regulation E26A is a qualifying teacher for the purposes of this Part while– (a) the nomination continues to have effect, and (b) he or she is in pensionable employment. (2) A qualifying teacher may by giving notice in writing to the Scottish Ministers before the end of the election period elect to pay family benefit contributions attributable to a period of his or her reckonable service which is not relevant service as mentioned in regulation E30(4B). (3) An election under sub-paragraph (2) must be accompanied by a declaration signed by the qualifying teacher that he or she is in normal health. (4) If a qualifying teacher dies before the end of the election period without making an election under sub-paragraph (2), his or her surviving nominated partner may by giving notice in writing to the Scottish Ministers within 3 months of the qualifying teacher’s death elect to pay family benefit contributions attributable to a period of the qualifying teacher’s reckonable service which is not relevant service as mentioned in regulation E30(4B). (5) The election period begins on the day on which the qualifying teacher makes the nomination and ends on the earlier of the day on which– (a) any election he or she makes under regulation B7 has effect, (b) he or she has been a qualifying teacher for a period of 6 months in relation to that nomination. (6) The teacher who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying teacher’s reckonable service which is not relevant service as mentioned in regulation E30(4B) or such part of such service as consists of one or more whole years. (7) Where an election is made under sub-paragraph (2), the qualifying teacher must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify the percentage rate of his or her contributable salary at which they are to be paid, which must comply with paragraphs 13(2) and (3). (8) Where a qualifying teacher’s pensionable employment is part-time, for the purpose of specifying (under sub-paragraph (7)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 13(4)) that rate, sub-paragraph (7) and paragraph 13(2) have effect as if the reference to the qualifying teacher’s contributable salary were to his or her full-time equivalent salary. (9) Except as provided in paragraph 13(4), an election under this paragraph is irrevocable. (12E) (1) This paragraph applies where– (a) the qualifying teacher states under paragraph 12D(7) (in accordance with an election made under paragraph 12D(2)) that family benefit contributions are to be paid by Method 1, and (b) the payment period exceeds a year. (2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying teacher must pay family benefit contributions to the Scottish Ministers by way of monthly payments from his or her contributable salary at the percentage rate specified under paragraph 12D(7) or, where the rate is varied under paragraph 13(4), at the specified higher rate for the duration of the payment period. (3) Except as otherwise provided in Part III, the payment period (in years) is A/B × C, where– - A is the period (in years) specified under paragraph 12D(6), - B is the percentage rate specified under paragraph 12D(7), and - C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a teacher of the same sex as the person nominated under regulation E26A. (4) Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end. (12F) (1) Except where paragraph 12E applies, the teacher who makes an election under paragraph 12D must pay family benefit contributions to the Scottish Ministers by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum. (2) The Method 2 formula is A × B × C, where– - A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a teacher of the same sex as the person nominated under regulation E26A, - B is the period (in years) specified under paragraph 12D(6), and - C is the annual rate of the qualifying teacher’s contributable salary.

• (12) In paragraph 13(1)(c) after “paragraph 12B (Method 1)” insert “or paragraph 12D (Method 1)”.

• (13) In paragraph 13(3) for “regulation C5 or C7” substitute “Schedules 4 or 5”.

• (14) In paragraph 13(7) before “regulation C8” insert “old”.

• (15) In paragraph 13(10)(b) before “regulation C8” insert “old”.

• (16) In paragraph 14–

• (a) in sub-paragraph (2) for “the age of 60” and “E6(1)(c)” substitute “the normal pension age” and “E6(5)” respectively;

• (b) in sub-paragraph (2)(b) after “his 60th birthday” insert “in the case of a pre-2007 entrant or his 65th birthday in any other case”;

• (c) after sub-paragraph (2) insert–

(2A) But sub-paragraph (2) does not apply in a case to which sub-paragraph (2B) applies. (2B) This sub-paragraph applies in a case where– (a) the qualifying teacher dies before attaining the normal pension age or becomes entitled to payment of retirement benefits by virtue of regulation E6(5), (b) family benefit contributions were payable by monthly payments under paragraph 12D (Method 1), and (c) the Scottish Ministers are not satisfied that the declaration under paragraph 12D(3) was made in good faith.

• (d) in sub-paragraph (3) for “the age of 60” substitute “the normal pension age, or in a case to which sub-paragraph (2B) applies”.

• (17) In paragraph 15 after “surviving civil partner” insert “, surviving nominated partner”.

80

Schedule 7 (incomplete payment of additional contributions)–

• (a) in paragraph 2(1) before “regulation C5(11)” insert “old”; and

• (b) in paragraph 10(1)(b) for “E6(1)(c)” substitute “E6(5)”.

81

In Schedule 9 (modified application in certain cases)–

• (a) in paragraphs 3(2)(b), 4(3)(b) and 16(1) for “E6(1)(c)” substitute “E6(5)”;

• (b) in paragraph 15(1) before “regulation C5” insert “old”;

• (c) in paragraph 19 before “regulation C5(1)” insert “old”;

• (d) in paragraph 26(2) before “regulation C6” insert “old”; and

• (e) in paragraph 27 for “the age of 60” substitute “the normal pension age”.

82

Omit Schedules 10 and 11.

83

In paragraph 9 of Schedule 12 (transfer values) for “C5 and C8” substitute “old C5 and old C8”.

Transitional provisions and savings

84

Schedule 2 (which contains transitional and savings provisions) shall have effect.

Amendment of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996

85

The Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996[^f00010] are amended in accordance with regulations 85 to 103.

86

In regulation 2 (interpretation)–

• (a) in paragraph (1)(c) after “corresponding provision in” insert “the 1992 Regulations or”;

• (b) in paragraph (3)–

• (i) in the definition of “child” for “E21(5) and (6)” substitute “E26(6) and (7)”;

• (ii) in the definition of “effective service” in sub-paragraph (b) for “regulation B6” substitute “regulation B7”;

• (iii) in the definition of “new employment” for “regulation E15(1)(a) or (b)” substitute “regulation E18(1)(a) or (b)”;

• (iv) in the definition of “nominated beneficiary” for “regulation E22” substitute “regulation E27”;

• (v) in the definition of “the 1984 Regulations” omit “and” where it second occurs;

• (vi) after the definition of “the 1984 Regulations” insert–

• “the 1992 Regulations” means the Teachers' Superannuation (Scotland) Regulations 1992[^f00011]; and

; and

• (vii) in the definition of “the Superannuation Regulations” for “1992” substitute “2005[^f00012]”.

87

In regulation 3 (teachers to whom Part II applies)–

• (a) in paragraph (1)(a)(ii) for “regulation E5(1)(f)” substitute “regulation E6(6)”; and

• (b) in paragraph (3)(b) for “regulation B6” substitute “regulation B7”.

88

In regulation 5 (lump sum compensation and annual compensation)–

• (a) in paragraph (2) for “regulation E7(1)” and “regulation E7(3)” substitute “regulation E8(2)” and “regulation E8(5)” respectively; and

• (b) in paragraph (3) for “regulation E6(1)” and “regulation E6(4)” substitute “regulation E7(2)” and “regulation E7(7)” respectively.

89

Omit regulation 6 (allocation of part of annual compensation).

90

In regulation 7 (short-term compensation)–

• (a) in paragraph (1)(a) for “regulation E23” substitute “regulation E28”;

• (b) in paragraph (1)(b) for “regulation B6” substitute “regulation B7”; and

• (c) in paragraph (3) after “civil partner” insert “, surviving nominated partner”.

91

In regulation 8 (adults' long-term compensation)–

• (a) in paragraph (1)(a) for “regulation E25” substitute “regulation E30”;

• (b) in paragraph (1)(b) for “regulation B6” substitute “regulation B7”; and

• (c) in paragraph (3) omit “any allocation under regulation 6 or”.

92

In regulation 9 (children’s long-term compensation)–

• (a) in paragraph (1)(a) for “regulation E25” substitute “regulation E30”;

• (b) in paragraph (1)(b) for “regulation B6” substitute “regulation B7”; and

• (c) in paragraph (4) before “regulation 6” insert “old”.

93

• (1) Regulation 10 (payment of compensation under regulations 7, 8 and 9) is amended as follows.

• (2) In the Table below paragraph (1)–

• (a) for “regulation E23(2)” substitute “regulation E28”; and

• (b) after “civil partner”, in the three places where it occurs, insert “, surviving nominated partner”.

• (3) After paragraph (3A) insert–

(3B) But paragraph (3) does not apply to any long-term adult compensation payable following the death of a person who was in pensionable employment after 31st March 2007 or who would have been in such employment after that date but for an election under regulation B7 of the Superannuation Regulations.

94

In regulation 14(3) (adjustment of compensation where a designated teacher has ceased to be in new employment) for “regulation F1” substitute “regulation G1”.

95

In regulation 16(3)(b) (additional compensation in certain cases of redundancy) for “regulation B6” substitute “regulation B7”.

96

In regulation 16A(2)(b) (teachers to whom Part IIIA applies) for “regulation B6” substitute “regulation B7”.

97

• (1) Regulation 16C (mandatory compensation) is amended as follows.

• (2) In paragraph (1) for “regulation E5(1)(f)” substitute “regulation E6(7)”, for “regulations E6(4) and E7(3)” substitute “regulations E7(6) and E8(5)”.

• (3) In paragraph (2)–

• (a) for “regulation E7” substitute “regulation E8”;

• (b) for “regulation E7(3)” in the three places where it occurs substitute “regulation E8(5)”;

• (c) for “regulation E16” substitute “regulation E19”; and

• (d) for “regulation E16(10)” substitute “regulation E19(10)”.

• (4) In paragraph (3)–

• (a) for “regulation E6” substitute “regulation E7”;

• (b) for “regulation E6(4)” in the three places where it occurs substitute “regulation E7(7)”;

• (c) for “regulation E16” substitute “regulation E19”; and

• (d) for “regulation E16(10)” substitute “regulation E19(10)”.

98

In regulation 16D (abatement of annual compensation during further employment)–

• (a) in paragraph (1) for “regulation E15” substitute “regulation E18”;

• (b) in paragraph (2)(b) for “regulation E15(2)(b)” substitute “regulation E18(2)(b)”.

99

In regulation 16E (supplementary deficiency grants) for “paragraph (4A) of regulation E20” substitute “regulation E25(6)” and for “paragraph (4A)” substitute “paragraph (6)”.

100

In regulation 16F (entitlement to short-term family benefits)–

• (a) in paragraphs (1) and (2) for “regulation E23” substitute “E28”; and

• (b) in paragraph (1) for “regulation E24(4)” substitute “regulation E29(4)”.

101

After regulation 19A (arrangements for payment of compensation under Part II or IIIB) insert the following–

(19B) (1) An employing authority may, before paying any lump sum under regulation 5 or 16C require the teacher to whom the payment is to be made to provide a declaration as specified in paragraph (2) by a date determined by the employing authority. (2) The declaration is a declaration in a form specified by the Scottish Ministers, signed by that teacher, to the effect that paragraph 3A of Schedule 29 to the Finance Act 2004[^f00013] does not apply. (3) Where no such declaration is received by the employing authority by the date referred to in paragraph (1) the employing authority may, in place of the lump sum, pay additional annual compensation representing the value of the lump sum. (4) The amount of additional compensation referred to in paragraph (3) shall be determined by the Scottish Ministers pursuant to regulation J6A of the Teachers' Superannuation (Scotland) Amendment Regulations 2007[^f00014]

102

After regulation 20(3) (revocations and transitional provisions) insert–

(4) Regulation 6 shall despite its revocation by regulation 88 of the Teachers' Superannuation (Scotland) Amendment Regulations 2007[^f00015] continue to have effect where a declaration was delivered to the compensating authority pursuant to regulation 6(2) before 1st April 2007.

103

In paragraph 3 of Schedule 2 (other entitlement) for “regulation B6” substitute “regulation B7”.

104

In paragraph 2(b)(ii) of Schedule 4 (adjustment on account of new employment) for “regulation E12” substitute “regulation E14” and before “regulation 6” insert “old”.

Amendment of Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995

105

The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995[^f00016] (“the AVC Regulations”) are amended in accordance with regulations 105 to 110 of these Regulations.

106

In regulation 2(3) (interpretation)–

• (a) for the definition of “dependant” for “or surviving civil partner” substitute “, surviving civil partner or surviving nominated partner”;

• (b) in the definition of “dependant” in sub-paragraph (c) after “a nomination under regulation” insert “26A or”;

• (c) after the definition of “lump sum death benefit” insert–

• “normal pension age” is to be construed in accordance with the Superannuation Regulations;

• (d) omit the definition of “retire”;

• (e) in the definition of “salary” in sub paragraph (b) for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”; and

• (f) after the definition of “shareable rights” insert–

• “surviving nominated partner” means a person nominated in accordance with regulation E26A of the Superannuation Regulations;

107

For regulation 5(4) (allocation of lump sum death benefit to provide dependants' pensions) substitute–

(4) A person who has continued to pay regular contributions up to his normal pension age but does not then cease to be in pensionable employment may elect to pay regular contributions up to his first birthday after he reached the normal pension age to provide for a lump sum death benefit; and so long as he has not ceased to be in pensionable employment further elections may be made annually in respect of years commencing on his first birthday after he reached the normal pension age and subsequent birthdays.

108

In regulation 8(2)(c) (contributor) for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”.

109

• (1) Regulation 12 (retirement and dependants' pensions) is amended as follows.

• (2) For paragraph (1) substitute–

(1) In this regulation “the relevant date”, in relation to a contributor or participator, means– (a) the date on which he attains the age of 55; or (b) the date on which he or she becomes entitled to payment of retirement benefits under regulation E6 of the Superannuation Regulations, whichever is the earlier. (1A) The benefits that may be provided at any time after the relevant date in accordance with this regulation under a pension policy purchased as described in paragraph (7) are a retirement pension, one or more dependants' pensions or a lump sum which is a pension commencement lump sum for the purposes of Part 1 of Schedule 29 to the 2004 Act.

• (3) In paragraph (2) for “the date of retirement” substitute “the relevant date”.

• (4) In paragraph (5) for “Not earlier than one month before retirement, a contributor by giving written notice to the Scottish Ministers, may” substitute “A contributor may, at any time but not earlier than one month before the relevant date, by giving written notice to the Scottish Ministers”.

• (5) For paragraph (6) substitute–

(6) In the case of a retirement pension, the notice may also specify that, if the participator dies within the period of 5 years beginning when the retirement pension commences, the pension shall continue to be paid during the remainder of that period to such person as the authorised provider or the Scottish Ministers, where they are liable to make payments of the pension pursuant to regulation 16(2), determine.

• (6) In paragraph (9) for “retirement” in both places where the word occurs substitute “the relevant date”.

110

• (1) Regulation 13A (pension sharing on divorce) is amended as follows.

• (2) In paragraph (4) for “the age of 60” substitute “the normal pension age”.

• (3) In paragraph (7)(b) for “retirement” substitute “the relevant date”.

111

• (1) Regulation 16 (payment by Scottish Ministers) is amended as follows.

• (2) In paragraph (2A) at the beginning insert “Subject to paragraphs (2B) and (2C)”.

• (3) After paragraph (2A) insert the following–

(2B) The Scottish Ministers may, before paying any lump sum as mentioned in regulation 12(1A) require the person to whom the payment is to be made to provide a declaration as specified in paragraph (2C) by a date determined by the Scottish Ministers. (2C) The declaration is a declaration in a form specified by the Scottish Ministers, signed by that person, to the effect that paragraph 3A of Schedule 29 to the 2004 Act does not apply. (2D) Where no such declaration is received by the Scottish Ministers by the date referred to in paragraph (2B) the Scottish Ministers may treat the election under regulation 12 for a lump sum benefit as of no effect, and may apply the amount of the lump sum to the purchase of a pension policy from the insurance company referred to in regulation 9 to provide such benefits as appear to them to be suitable.

SCHEDULE 1

SCHEDULE 2A (1) In this Schedule– - “additional benefits” means– where the election is an election such as is mentioned in paragraph 5(a) or 12(a), an increased retirement pension; and where the election is an election such as is mentioned in paragraph 5(b) or 12(b), an increased retirement pension and increased benefits for the teacher’s dependants; - “financial year” means– the period starting on 1st April 2007 and ending on 31st March 2008; and each subsequent period of 12 months ending on 31st March; - “monthly contribution election” means an election which, pursuant to paragraph 3(a), states that the additional contributions are to be paid in monthly payments; - “the payment period” has the meaning in paragraph 3(a); - “the start date” in relation to any election means the date on which the first contribution or, as the case may be, the lump sum contribution is received by the Scottish Ministers pursuant to the election. (2) Paragraphs 3 to 10 apply in relation to an election by a teacher in pensionable employment pursuant to regulation C4B(1). (3) An election shall state whether the additional contributions– (a) are to be paid in monthly payments and, if so, the length of the period over which they are to be paid (“the payment period”); or (b) are to be paid in a single lump sum. (4) The length of the payment period must be such that– (a) the period ends before the teacher attains the normal pension age; and (b) the period does not end on a date which is more than 20 years from the date of the election. (5) An election shall be an election– (a) to be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 7 and 18 to 22); or (b) to be credited with an increased retirement pension as mentioned in sub-paragraph (a) and with increased benefits for the teacher’s dependents. (6) An election shall contain such further information as may be specified by the Scottish Ministers. (7) The amount of an increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Scottish Ministers. (8) An election is to contain a declaration by the teacher making it that he or she is in normal health. (9) An election only has effect if the Scottish Ministers notify the teacher making it in writing that it has been accepted. (10) Where an election has been made, nothing in this Schedule shall prevent further elections being made (but subject to paragraphs 18 to 22). (11) Paragraphs 12 to 16 apply in relation to an election made by an employer under regulation C4B(2). (12) An election shall be an election that additional contributions are to be paid in a single lump sum and shall be an election– (a) that the teacher in respect of whom the election is made should be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 15 and 18 to 22); or (b) that the teacher in respect of whom the election is made should be credited with an increased retirement pension as mentioned in subparagraph (a) and with increased benefits for his or her dependents. (13) An election shall be accompanied by a declaration by the teacher in respect of whom it is made that he or she is in normal health. (14) An election shall contain such other information as may be specified from time to time by the Scottish Ministers. (15) The amount of increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Scottish Ministers. (16) An election only has effect if– (a) it is made with the consent of the teacher in respect of whom it is made; and (b) the Scottish Ministers notify the employer in writing that it has been accepted. (17) Where an election has been accepted by the Scottish Ministers and has not ceased to have effect the teacher in respect of whom the election was made shall, subject to paragraphs 26, 28, 29 to 31, 32(2), 33, 35 and 36(2), be credited with the additional benefits specified in the election. (18) Where the election is the first election made by or in respect of a teacher the maximum amount of increased retirement pension that may be specified in the election is– (a) where the election is made in the financial year starting on 1st April 2007 and ending on 31st March 2008, £5000; (b) where the election is made in any subsequent financial year, A×RI/RE rounded to the nearest £100 where– - A is the maximum amount of increased retirement pension for the financial year before the financial year in which the election is made (whether determined under this paragraph or under paragraph 19); - RI is the retail prices index for the month of April in the financial year before the financial year in which the election is made; and - RE is the retail prices index for the month of April in the second financial year before the financial year in which the election is made or the index for April 2007 where the financial year before the financial year in which the election is made is the period starting on 1st April 2007 and ending on 31st March 2008. (19) The Treasury shall from time to time review the operation of paragraph 18 and as a result of such review may substitute a different maximum amount of increased pension for the amount determined under paragraph 18. (20) Where an election has previously been made in relation to a teacher (whether by the teacher under regulation C4B(1), or by the teacher’s employer under regulation C4B(2)) the maximum amount of increased retirement pension is the amount specified in paragraph 18, or, as the case may be, paragraph 19 less the aggregate of the amounts of increased retirement pensions, multiplied by the factor specified in paragraph 21, specified in previous elections. (21) For the purposes of paragraph 20 the factor is RI/RE where– - RI is the retail prices index for the month of April in the financial year before the financial years in which the new election is made, and - RE is the retail prices index for the month of April in the financial year before the financial year in which the start date in relation to the previous election in question fell (or the index for April 2007, where the start date in relation to that election fell in the financial year starting on 1st April 2007 and ending on the 31st March 2008). (22) Where a previous election has been revoked the references in paragraph 20 to the amount of an increased retirement pension specified in a previous election shall be taken as the amount of an increased pension with which a teacher has been credited pursuant to regulation 26. (23) The Scottish Ministers shall from time to time determine the amount of monthly payments of contributions or lump sum payment of contributions required for any given amount of increased retirement pension and different amounts may be specified– (a) in relation to different classes or descriptions of persons; and (b) depending on whether the election is one specified in paragraph 5(a) or 12(a) or in paragraph 5(b) or 12(b), and, where additional contributions are paid in monthly payments, different amounts may be determined depending on the length of the contribution period. (24) Where the Scottish Ministers have, pursuant to paragraph 23, determined any amount of monthly payments of contributions or lump sum payment of contributions required for any given level of increased retirement pension the Scottish Ministers may at any time redetermine any of the amounts previously determined, and where any amounts are redetermined during a period when the teacher is paying monthly contributions the teacher shall, from 1st April following the date of the redetermination, pay the monthly payments in accordance with the redetermination but without prejudice to paragraph 25 (revocation of election) or to any right of the teacher to make a further election. (25) A teacher who has made a monthly contribution election may revoke the election before the end of the payment period. (26) Where an election is revoked the teacher shall be credited with additional benefits of an amount, determined by the Scottish Ministers, having regard to the contributions paid before the revocation. (27) An election which states that the additional contributions are to be paid in a single lump sum ceases to have effect if– (a) the payment of contributions is not received by the Scottish Ministers within one month after the date on which the Scottish Ministers notified the teacher making the election that the election had been accepted; or (b) the payment of contributions is received by the Scottish Ministers after the teacher in respect of whom the election is made attains the normal pension age. (28) (1) Where a teacher who has made a monthly contribution election ceases to be in pensionable employment before the end of the payment period and does not again enter pensionable employment within one month the teacher may (except where paragraph 29 applies)– (a) pay to the Scottish Ministers a lump sum of such amount, determined by them, so that he or she may be credited with the amount of additional benefits specified in the election; or (b) elect to be credited with an amount of additional benefits, determined by the Scottish Ministers, having regard to the contributions paid before he or she ceased to be in pensionable employment. (2) Where the lump sum referred to in sub-paragraph (1)(a) is not received by the Scottish Ministers within one month after the date on which the teacher ceased to be in pensionable employment, the teacher is treated as having elected to be credited with additional benefits under sub-paragraph (1)(b). (29) Where a teacher who has made a monthly contribution election becomes entitled to retirement benefits by virtue of regulation E6(6) or (7) before the end of the payment period the teacher shall be credited with an amount of additional benefits, determined by the Scottish Ministers, having regard to the contributions paid before he or she became entitled to retirement benefits. (30) Where a teacher who has made a monthly contribution election makes an election under paragraph (11) of regulation E6A (phased retirement) before the end of the payment period the teacher is credited with an amount of additional benefits, determined by the Government Actuary, having regard to the contributions paid before the date on which the first payment of additional benefits was made. (31) Where a teacher becomes entitled to payment of retirement benefits by reason of his or her having become incapacitated within one year after the date on which the election was made– (a) where contributions have been made by the teacher pursuant to an election made by him or her those contributions shall be repaid to the teacher; and (b) where contributions have been made by the teacher’s employer pursuant by an election made by the employer those contributions shall be repaid to the employer, but in either event the teacher will not be credited with any additional benefits. (32) (1) Where a teacher who has made a monthly contribution election becomes entitled to payment of retirement benefits by reason of his or her having become incapacitated more than one year after the date on which the election was made but before the end of the payment period the teacher shall nevertheless be credited, pursuant to paragraph 17, with the amount of additional benefits specified in the election unless paragraph (2) applies. (2) Where a teacher falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith the teacher shall be credited with an amount of additional benefits determined by the Scottish Ministers, having regard to the contributions paid before the date on which he or she became entitled to the payment of retirement benefits. (33) (1) This paragraph applies where a teacher has become entitled to payment of retirement benefits by virtue of regulation E6(5) (incapacity) and subsequently ceases to be incapacitated (so that by virtue of regulation E17A(8) the increased retirement pension with which the teacher was credited pursuant to paragraph 32(1) ceases to be payable). (2) Where this paragraph applies the teacher shall be credited with an amount of additional benefits determined by the Scottish Ministers having regard to– (a) the contributions paid before he or she became entitled to payment of retirement benefits by virtue of regulation E6(5); and (b) the contributions which would have been paid during the period when he or she was entitled to payment of those retirement benefits, if he or she had continued to pay monthly contributions during that period. (34) Paragraphs 35 and 36 apply where the election is an election, pursuant to paragraph 5(b) or (where applicable) 12(b) for increased benefits to be paid to the teacher’s dependants (as well as for an increased retirement pension). (35) Where the teacher dies within one year after the date on which the election was made– (a) where the contributions were made by the teacher pursuant to an election made by him or her those contributions shall be repaid to the teacher’s personal representatives; and (b) where the contributions were made by the teacher’s employer pursuant to an election made by the employer, those contributions shall be repaid to the employer, but in either event there shall be no credit relating to increased benefits for the teacher’s dependants. (36) (1) Where the teacher has made a monthly contribution election and dies more than one year after the date on which the election was accepted, but before the end of the payment period, there shall nevertheless be a credit, pursuant to paragraph 17, relating to increased benefits for the teacher’s dependants as specified in the election, unless paragraph (2) applies. (2) Where the teacher falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith there shall be a credit relating to increased benefits for the teacher’s dependants of an amount determined by the Scottish Ministers having regard to the contributions paid before the date of the teacher’s death. (37) The Scottish Ministers shall take advice from the Government Actuary before determining any amount pursuant to paragraphs 23, 24, 26, 28(1), 29, 30, 32(2), 33(2) or 36(2).

SCHEDULE 2 — Transitional Provisions and Savings

PART 1 — Transitional Provisions and Savings relating to the Teachers' Superannuation (Scotland) Regulations 2005

1

In this Schedule “the Superannuation Regulations” means the Teachers' Superannuation (Scotland) Regulations 2005.

2

Where, before 1st April 2007, a teacher aged 70 or over was in employment which would have been pensionable but for regulation B6(1) of the Superannuation Regulations, the amendment made to that provision by regulation 5(2) of these Regulations does not have the effect of making pensionable any employment which occurred before 1st April 2007 but after the teacher was age 70.

3

Paragraph (11) of regulation C5 (additional contributions to purchase added years) of the Superannuation Regulations shall (despite regulation 12 of these Regulations) continue to have effect in relation to any election made under that regulation before 1st April 2007.

4

• (1) Regulation C6 (additional contributions to purchase past added years in the case of a deceased teacher) of the Superannuation Regulations shall (despite regulation 12 of these Regulations) continue to have effect in relation to any teacher who died before 1st April 2007.

• (2) Where that regulation continues to have effect references in that regulation to regulation C5 shall have effect as references to old regulation C5.

5

• (1) Regulation C8 (additional contributions to purchase current added years) of the Superannuation Regulations shall (despite regulation 14 of these Regulations) continue to have effect in relation to any teacher who left pensionable employment before 1st April 2007.

• (2) Where a teacher left pensionable employment before 1st April 2007 but has not made an election before that date that regulation shall have effect as if for paragraph (10) there were substituted–

(10) An election under this regulation must be made by giving written notice to the Scottish Ministers which must specify the period and must be given before 31st March 2007.

• (3) Where regulation C8 of the Superannuation Regulations continues to have effect by virtue of sub-paragraph (1)–

• (a) paragraph (7) of that regulation shall have effect as if for sub-paragraph (b) there were substituted–

(b) the percentage is the aggregate of the rate of contributions specified under regulation C3(2) and the required percentage determined in accordance with regulation H3.

; and

• (b) paragraphs 1 and 2 of Schedule 3 to the Superannuation Regulations shall continue to apply for the purpose of determining the maximum length of the period in respect of which any election may be made.

6

• (1) Regulation E14 (allocation of part of retirement pension) of, and Schedule 11 to, the Superannuation Regulations shall (despite regulations 34 and 81 of these Regulations) continue to have effect where a declaration was delivered to the Scottish Ministers pursuant to regulation E14(4) of the Superannuation Regulations before 1st April 2007.

• (2) Where the provisions mentioned in sub-paragraph (1) continue to have effect by virtue of that sub-paragraph, regulations E18(2) of the Superannuation Regulations shall have effect without the amendments made by regulation 38(3) and (4)(c) of these Regulations.

7

• (1) Regulation E34 (pensionable salary) of the Superannuation Regulations shall continue to have effect without the amendments made by regulation 54 of these Regulations for the purpose of determining the pensionable salary of a teacher where–

• (a) the teacher’s entitlement to payment of retirement benefits took effect before April 2007; or

• (b) (where the teacher does not fall within sub-paragraph (1)(a)) the teacher ceased to be in pensionable employment before 1st April 2007 and is not at any time in pensionable employment on or after that date before attaining the age of 60.

• (2) For the purposes of sub-paragraph (1), a teacher is to be treated as being in pensionable employment during any period for which he or she is paying additional contributions under old regulation C8 or regulation C9 of the Superannuation Regulations.

• (3) Where the entitlement of a teacher (other than a teacher falling within sub-paragraph (1)(b)) to payment of retirement benefits took effect on or after 1st April 2007 but before 1st April 2009 the pensionable salary of that teacher shall be the greater of–

• (a) the pensionable salary determined in accordance with regulation E34, or, where applicable, regulation E34A of the Superannuation Regulations; and

• (b) the pensionable salary determined in accordance with regulation E34 of the Superannuation Regulations without the amendments made by regulation 54 of these Regulations.

8

Where, before 1st April 2007, a teacher was in pensionable employment and would but for regulation E35(2)(b) of the Superannuation Regulations have reckonable service in excess of 40 years before attaining the age of 60, the amendment to regulation E35(2) of the Superannuation Regulations made by regulation 56 of these Regulations does not have the effect of increasing reckonable service undertaken before 1st April 2007.

PART 2 — Transitional Provisions and Savings relating to the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996

9

In this Part “the 1996 Regulations” means the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996.

10

• (1) Regulation 6 (allocation of part of annual compensation) of the 1996 Regulations shall (despite regulation 88 of these Regulations) continue to have effect where a declaration was delivered to the compensating authority (within the meaning of regulation 19A(1) of the 1996 Regulations) pursuant to paragraph (2) of that regulation before 1st April 2007.

• (2) Where regulation 6 of the 1996 Regulations continues to have effect pursuant to sub paragraph (1)–

• (a) the references in regulation 6(1)(a) and (2) of the 1996 Regulations to regulation E12 and E5(1)(f) respectively of the Superannuation Regulations shall have effect as references to regulations E14 and E6(6) of the Superannuation Regulations respectively; and

• (b) regulation 8(3) of the 1996 Regulations shall have effect without the amendment made by regulation 90.

PART 3 — Transitional and Savings Provision relating to the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995

11

Any notice given before 1st April 2007 under regulation 12(6) of the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 shall be treated as having been given under that regulation as substituted by regulation 108(5) of these Regulations.

Signed

TOM McCABE — A member of the Scottish Executive — 28th February 2007

We consent

DAVE WATTS — ALAN CAMPBELL — Two of the Lords Commissioners of Her Majesty’s Treasury — 5th March 2007

Explanatory note

(This note is not part of the Regulations)

These Regulations make further amendments to the Teachers' Superannuation (Scotland) Regulations 2005 (“the 2005 Regulations”), the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996 (“the 1996 Regulations”) and the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 (“the AVC Regulations”).