The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023

• “relevant remediable teacher service” means the remediable teacher service of a relevant member that is not relevant excess teacher service.

CHAPTER 5 — Treatment of rights secured by virtue of a remediable value

Application and interpretation of Chapter 5

56

• (1) This Chapter applies in relation to the following accepted by the scheme manager in respect of a member (“M”)—

• (a) a remediable transfer value payment, together with any payment accepted under regulation 47(3),

• (b) a remediable club transfer value payment, together with any adjustment accepted under regulation 51(2).

• (2) In this Chapter, “transferred in remediable rights” means M’s remediable rights in a teacher pension scheme secured by virtue of a remediable value together with any payment or, as the case may be, adjustment under regulation 47(3) or 51(2).

Transferred in remediable rights treated as being in the legacy scheme

57

• (1) Where M’s transferred in remediable rights would, apart from this regulation, be rights to benefits under the reformed scheme, the rights—

• (a) are not, and are treated as never having been, rights under the reformed scheme, and

• (b) are treated as being, and as always having been, rights under M’s legacy scheme.

• (2) Paragraph (1) has effect—

• (a) for the purposes of determining which teacher pension scheme is (or at any time was) required to pay benefits to or in respect of M’s transferred remediable rights, and

• (b) subject to regulation 58, for all other purposes.

Varying the value of benefits secured by virtue of transferred in remediable rights

58

• (1) Where—

• (a) M is a deferred choice member, and

• (b) M’s transferred in remediable rights are treated as rights to benefits under the legacy scheme by virtue of regulation 57,

the scheme manager must vary the value of those rights so that they are of an equivalent value to rights M would have secured under the legacy scheme if the rights had been transferred into that scheme.

• (2) A variation under paragraph (1) is to be treated as having taken effect when these Regulations come into force.

• (3) Where M is—

• (a) an immediate choice member, and—

• (i) an immediate choice decision has been made that no section 6 election is to be made in relation to M’s remediable teacher service, or

• (ii) the section 6 election period in relation to M has passed and no section 6 election has been made (or deemed to have been made) in relation to M’s remediable teacher service, and

• (b) M’s transferred in remediable rights are treated as rights to benefits under M’s legacy scheme by virtue of regulation 57,

the scheme manager must vary the value of those rights so that they are of an equivalent value to rights M would have secured under M’s legacy scheme if the rights had been transferred into that scheme.

• (4) A variation under paragraph (3) is to be treated as having taken effect on the earlier of—

• (a) the time that an immediate choice decision (including a deemed section 6 election) is treated as having taken effect in relation to M’s remediable teacher service,

• (b) the end of the section 6 election period in relation to M.

• (5) Where—

• (a) the benefits payable to or in respect of M’s remediable teacher service are reformed scheme benefits by virtue of a section 6 election or a section 10 election (including, in either case, a deemed election), and

• (b) the benefits payable in relation to M’s transferred in remediable rights would otherwise be legacy scheme benefits,

the scheme manager must vary the value of those rights so that they are of an equivalent value to rights M would have secured under the reformed scheme if the rights had been transferred into that scheme.

• (6) A variation under paragraph (5) is to be treated as having taken effect when the election (or deemed election) is treated as having taken effect in relation to M’s remediable teacher service.

• (7) Where the scheme manager is required to vary the value of any rights under this regulation so that they are equivalent to rights that would have been secured in another scheme (“the alternative scheme”), the scheme manager must—

• (a) where the rights are secured by virtue of a remediable transfer value, first consult the scheme actuary, and

• (b) calculate the varied rights as if the remediable transfer value which originally secured rights under a teacher pension scheme were transferred into the alternative scheme in the relevant pension year that the transfer occurred.

• (8) In paragraph (7), “relevant pension year” has the meaning given by direction 4(14)(f)(i) of the PSP Directions 2022.

Benefits already paid in relation to transferred in remediable rights

59

• (1) Paragraph (2) applies in relation to any benefits (“the paid benefits”) that the reformed scheme has at any time paid to a person (“P”) so far as—

• (a) they are calculated by reference to P’s, or where P is not M, M’s transferred in remediable rights, and

• (b) they are benefits that, as a result of regulation 57(1)(a), P was not entitled to receive from the scheme.

• (2) The paid benefits are to be treated for all purposes—

• (a) as not having been paid to P by the reformed scheme, but

• (b) as having been paid to P instead by the legacy scheme.

Pension benefits and lump sum benefits in relation to transferred in remediable rights

60

• (1) This regulation applies—

• (a) where M is an immediate choice member, and

• (b) in relation to any benefits that have been paid to or in respect of the transferred in remediable rights of M.

• (2) Where, at the operative time—

• (a) the aggregate of benefits that (after taking into account the effect, if any, of regulation 57) have been paid under the legacy scheme to any person (“the beneficiary”) in respect of M’s transferred in remediable rights, exceeds

• (b) the aggregate of the benefits to which (after taking into account the effect, if any, of regulation 58(3) or (5) in relation to the rights) the beneficiary is entitled under the scheme in respect of the rights,

the beneficiary must pay an amount equal to the difference to the scheme.

• (3) Where, at the operative time—

• (a) the amount mentioned in paragraph (2)(a), is less than

• (b) the amount mention in paragraph (2)(b),

the scheme manager must pay an amount equal to the difference to the beneficiary.

• (4) In this regulation, “the operative time” means—

• (a) if an immediate choice decision is made in relation to M’s remediable teacher service, the time the decision is made,

• (b) otherwise, the end of the section 6 election period in relation to M.

PART 7 — Provision about special cases

CHAPTER 1 — Ill-health retirement

Interpretation of Chapter 1

61

• (1) In this Chapter—

• “alternative scheme”, in relation to a remedy member means, where the member’s eligibility for ill-health retirement benefits was assessed under—the member’s legacy scheme, the reformed scheme,the reformed scheme, the member’s legacy scheme,

• “ill-health retirement benefits”—in relation to the legacy scheme, means benefits payable in accordance with regulation E6(5) of the 2005 Regulations,in relation to the reformed scheme, has the meaning given in regulation 3 of the 2014 Regulations,

• “ill-health retirement criteria” means the criteria contained in a teacher pension scheme by which it is determined whether a person is eligible for ill-health retirement benefits under that scheme,

• (2) For the purposes of this Chapter, an application for ill-health retirement benefits is “finally determined” in relation to a teacher pension scheme when—

• (a) it has been determined that the member in respect of whom the application is made meets the ill-health retirement criteria of that scheme, or

• (b) it has been determined that the member does not meet the ill-health retirement criteria of that scheme, and any route for disputing that determination has been exhausted (including where any deadline for initiating a dispute has passed and no dispute has been initiated).

Determining whether a member meets the ill-health retirement criteria in each scheme

62

• (1) Paragraph (2) applies where, during the period beginning on 1 April 2015 and ending at the end of 30 September 2023, an application by a remedy member (“M”) for ill-health retirement benefits was finally determined.

• (2) The scheme manager must take reasonable steps to determine whether M would have met the ill-health retirement criteria in M’s alternative scheme at the “relevant time”, being—

• (a) where the application was initially determined—

• (i) under the reformed scheme, or

• (ii) under the legacy scheme on or before 31 March 2022,

at the time the application was first determined,

• (b) where the application was initially determined under the legacy scheme on or after 31 March 2022, on 31 March 2022.

• (3) Whether a step is reasonable for the purposes of paragraph (2) depends on, among other things, the difficulty of obtaining information or evidence (including by interviewing or examining M) relevant to the question of whether M would have met the ill-health retirement criteria in M’s alternative scheme at the relevant time.

• (4) Paragraph (5) applies where a remedy member (“M”)—

• (a) makes an application for ill-health retirement benefits which—

• (i) was received by the scheme manager before 1 April 2022, and

• (ii) is finally determined on or after 1 October 2023, or

• (b) is a deferred member of a teacher pension scheme, who—

• (i) before 1 April 2022, left all service in an employment or office which is capable of being pensionable service under a teacher pension scheme,

• (ii) makes an application for ill-health retirement benefits which is received by the scheme manager on or after 1 April 2022, and

• (iii) the application has not been finally determined by 1 October 2023.

• (5) The scheme manager must determine—

• (a) whether M would have met the ill-health retirement criteria in the legacy scheme if the application had been determined on 31 March 2022, and

• (b) whether M meets the ill-health retirement criteria in the reformed scheme.

Provisions about ill-health retirement benefits following reassessment

63

• (1) This regulation applies where—

• (a) a remedy member’s (“M’s”) application for ill-health retirement benefits was determined under a teacher pension scheme before 1 October 2023,

• (b) it was determined that M did not meet the ill-health retirement criteria in that teacher pension scheme,

• (c) the scheme manager determines in accordance with regulation 62 that M would have met the ill-health retirement criteria in M’s alternative scheme at the time the application was first determined, and

• (d) M is a deferred choice member.

• (2) The scheme manager must, as soon as reasonably practicable following the determination mentioned in paragraph (1)(c), send to M a written notice setting out—

• (a) that an election (an “immediate IHR election”) may be made,

• (b) the time by which an immediate IHR election must be received by the scheme manager, and

• (c) the consequences of making (or not making) an immediate IHR election.

• (3) M may make an immediate IHR election by sending notice of the election to the scheme manager—

• (a) in a form and manner determined by the scheme manager, and

• (b) so that it is received by the scheme manager no later than the end of the period of three months beginning on the day the notice mentioned in paragraph (2) is sent.

• (4) Where an immediate IHR election is made, M is to be treated—

• (a) for all purposes as if a deferred choice decision has been made—

• (i) where M’s alternative scheme is M’s legacy scheme, that no section 10 election is to be made in relation to M’s remediable teacher service (and, accordingly, the benefits payable in relation to M’s remediable teacher service are legacy scheme benefits),

• (ii) where M’s alternative scheme is the reformed scheme, that a section 10 election is to be made in relation to M’s remediable teacher service, and

• (b) as if M is entitled to the payment of ill-health retirement benefits under M’s alternative scheme from the day after M’s last day of service in an employment or office which is capable of being pensionable service in a teacher pension scheme.

• (5) Where M does not leave all service in an employment or office which is capable of being pensionable service in a teacher pension scheme before—

• (a) the end of the period of three months beginning on the day the immediate IHR election is received by the scheme manager, or

• (b) such later time as the scheme manager considers reasonable in all the circumstances,

M is to be treated as if the immediate IHR election had not been made (and no subsequent immediate IHR election may be made).

• (6) An immediate IHR election is irrevocable.

• (7) The provisions of Chapter 1 of Part 1 of PSPJOA 2022 and of these Regulations about the timing and effect of, as the case may be, a deferred choice decision and a section 10 election apply subject to this regulation.

Ill-health retirement benefit payable in transitional cases

64

• (1) This regulation applies where—

• (a) a remedy member’s (“M’s”) application for ill-health retirement benefits was received by the scheme manager before 1 April 2022,

• (b) that application is finally determined on or after 1 April 2022, and

• (c) M has service in an employment or office which is pensionable service under the reformed scheme on or after 1 April 2022.

• (2) Paragraphs (3) and (4) apply where, by virtue of regulation 62 or otherwise, it has been determined that—

• (a) M would have met the ill-health retirement criteria in the legacy scheme if the application had been determined on 31 March 2022 (“the legacy scheme condition”), and

• (b) M meets the ill-health retirement criteria in the reformed scheme (“the reformed scheme condition”).

• (3) The scheme manager must, as soon as reasonably practicable after the date of the latest determination mentioned in paragraph (2), determine—

• (a) the amount of the ill-health retirement benefits that would have been payable under the legacy scheme if the application had been determined under the legacy scheme on 31 March 2022 (the “legacy scheme IHR benefits”), and

• (b) the amount of the ill-health retirement benefits under the reformed scheme (the “reformed scheme IHR benefits”) calculated up to the later of—

• (i) if M is no longer in any service in an employment or office that is capable of being pensionable service under a teacher pension scheme, the last day of such service,

• (ii) otherwise, the date on which the determination under this sub-paragraph is made.

• (4) Where the reformed scheme IHR benefits payable to a person (“P”) are less than the legacy scheme IHR benefits payable to P, an amount is payable to P under the reformed scheme which is equal to the difference between the reformed scheme IHR benefits and the legacy scheme IHR benefits.

• (5) Paragraph (6) applies where, by virtue of regulation 622 or otherwise, it has been determined that—

• (a) M meets the legacy scheme condition, but

• (b) M does not meet the reformed scheme condition.

• (6) An amount is payable to a person by way of ill-health retirement benefits under the reformed scheme which is equal to the amount that would have been payable to that person under the legacy scheme had M’s application been determined under that scheme on 31 March 2022.

CHAPTER 2 — Miscellaneous special cases

Protection of the amount of pension payable to an eligible child

65

• (1) This regulation applies where—

• (a) immediately before 1 October 2023, a child pension is in payment to an eligible child (“E”) in respect of the remediable teacher service of a deceased member (“M”),

• (b) there is a surviving adult (“S”) in relation to the deceased member,

• (c) E is not in the care of S, and

• (d) S makes an immediate choice decision which would (disregarding this regulation) result in a decrease in the rate of child pension payable to E in respect of M’s remediable teacher service.

• (2) Where this regulation applies—

• (a) E does not owe the scheme manager a liability under section 14(3) of PSPJOA 2022 in respect of the child pension, and

• (b) the rate of child pension continues to be the rate that was payable before the decision was made.

Immediate choice members with excess teacher service

66

• (1) This regulation applies in relation to an immediate choice member (“M”) who has excess teacher service within the meaning of section 110(2)(b) of PSPJOA 2022 (“relevant excess teacher service”).

• (2) Section 2(1) of PSPJOA 2022 does not apply in relation to M’s remediable teacher service until the sooner of—

• (a) an immediate choice decision being made in relation to that service, or

• (b) the end of the section 6 election period in relation to M.

• (3) Where—

• (a) section 2(1) of PSPJOA 2022 has effect in relation to M’s remediable teacher service, and

• (b) a section 6 election has been made, or deemed to have been made, in relation to that service,

section 4(4) of PSPJOA 2022 does not apply in relation to M’s relevant excess teacher service (and, accordingly, the relevant Chapter 1 legacy scheme in relation to that excess teacher service is the legacy scheme).

CHAPTER 3 — Premature retirement

Compensation for premature retirement

67

No annual compensation or lump sum compensation to which a remedy member is eligible under regulation 5 of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996[^f00028] is to be treated as a pension benefit or a lump sum benefit for the purposes of section 14 of PSPJOA 2022.

Payment of annual allowance tax charges and provision of information

68

Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004[^f00029] in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA[^f00030] of FA 2004 has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.

PART 8 — Liabilities and payment

CHAPTER 1 — Application of Part 8

Application of Part 8

69

This Part applies in relation to a relevant amount[^f00031] owed in respect of the remediable teacher service of a remedy member.

CHAPTER 2 — Interest, compensation and netting off

Interest

70

• (1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP Directions 2022 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount.

• (2) In relation to a relevant amount not described in direction 15 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.

• (3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 16(1) of those Directions—

• (a) direction 16(2) (provision of explanation),

• (b) direction 16(3) and (4) (appeals).

Indirect compensation

71

• (1) This regulation applies where—

• (a) pursuant to an application under regulation 72, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss[^f00032] that is a Part 4 tax loss[^f00033] (a “relevant loss”), and

• (b) the relevant loss is a reduction of benefit under—

• (i) regulation J6B of the 2005 Regulations, or

• (ii) regulation 176 of the 2014 Regulations.

• (2) M is not to be paid an amount under section 23 of PSPJOA 2022 by of compensation in respect of the relevant loss.

• (3) Instead, the amount of benefit payable under a teacher pension scheme is to be increased to reflect the amount of the relevant loss in such manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP Directions 2022.

Applications for compensation or indirect compensation

72

• (1) This regulation applies in relation to—

• (a) the payment of a relevant amount by way of compensation under section 23(1) of PSPJOA 2022,

• (b) the increase of benefits by way of indirect compensation under regulation 71.

• (2) The relevant amount is not payable, or (as the case may be) the benefits are not to be increased, except where—

• (a) an application is made in accordance with direction 18(1) and (2) of the PSP Directions 2022,

• (b) the application is accompanied by such information that the scheme manager may by written notice require the person making the application (“P”) to provide in relation to the proposed compensation which is—

• (i) information within P’s possession, or

• (ii) information which P may reasonably be expected to obtain, and

• (c) the scheme manager makes a determination in accordance with direction 18(3) of those Directions.

• (3) The following apply in relation to a determination under direction 18(3) of the PSP Directions 2022—

• (a) direction 18(4) (provision of explanation),

• (b) direction 18(5) and (6) (appeals).

Netting off

73

• (1) This regulation applies where—

• (a) relevant amounts owed by and to a person (“P”) fall to be paid at the same time or similar times, and

• (b) the scheme manager has—

• (i) determined the interest (if any) that is to be paid on the relevant amounts in accordance with regulation 70, and

• (ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 74.

• (2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP Directions 2022, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.

• (3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions—

• (a) direction 19(6) (provision of explanation),

• (b) direction 19(7) and (8) (appeals).

CHAPTER 3 — Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts

74

• (1) This regulation applies where—

• (a) a person owes a liability to pay pension contributions in relation to the remediable teacher service of a remedy member, or

• (b) the scheme manager owes a liability to pay compensation in relation to such service,

under section 15, 16 or 17 of PSPJOA 2022.

• (2) The scheme manager must reduce the liability by tax relief amounts[^f00034]—

• (a) determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and

• (b) before the liability is netted off in accordance with regulation 73.

• (3) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination under direction 4(8)—

• (a) direction 4(10) (provision of explanation),

• (b) direction 4(11) and (12) (appeals).

Power to reduce or waive amounts owed by a person to the scheme manager

75

• (1) The scheme manager may reduce or waive an amount owed by a person to the scheme under—

• (a) section 14, 15, 16 or 17 of PSPJOA 2022, or

• (b) these Regulations.

• (2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 78.

Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

76

• (1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.

• (2) The scheme manager and P may agree to waive the liability.

• (3) Such an agreement—

• (a) must be in writing,

• (b) may only be made during the period—

• (i) beginning with the day after the day on which P receives the most recent notice sent under paragraph 78(2), and

• (ii) ending at the end of the day six months after that date,

• (c) may be rescinded with the agreement of the scheme manager and P, and

• (d) in any event ceases to apply where—

• (i) the end of the section 10 election period in relation to the remediable teacher service has passed, and

• (ii) no section 10 election is made in relation to that service.

• (4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

CHAPTER 4 — Payment of net liabilities

Application of Chapter 4

77

This Chapter applies in respect of a relevant amount (together with any interest on that relevant amount) which will be payable after taking into account the effect, if any, of regulations 70 to 76 (a “net liability”).

Payment of amounts owed to the scheme manager

78

• (1) This regulation applies where a person (“P”) has a net liability to the scheme manager within the meaning of regulation 77.

• (2) The scheme manager must send notice in writing to P setting out—

• (a) how the net liability has been calculated,

• (b) an explanation of the circumstances in which the net liability may be reduced or waived under regulation 75,

• (c) where the net liability has been calculated by reference to an amount by way of compensation under section 16(3) of PSPJOA 2022, an explanation of the agreement that may be made under regulation 76,

• (d) when and how the net liability must be paid, and

• (e) the consequences of not paying the net liability.

• (3) Where—

• (a) the scheme manager has sent a notice under paragraph (2), and

• (b) the amount of the net liability is subsequently adjusted,

the scheme manager must send another notice in writing to P under paragraph (2).

• (4) P must pay the amount of the net liability to the scheme manager—

• (a) before the end of the period of six months beginning with the day after the day on which P receives the most recent notice under paragraph (2), or

• (b) in accordance with an agreement under paragraph (5).

• (5) P and the scheme manager may agree that the net liability is to be paid in part or in full—

• (a) by way of instalments, or

• (b) by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a teacher pension scheme.

• (6) P and the scheme manager may agree to vary an agreement under paragraph (5).

• (7) Where P does not pay any amount that falls due by virtue of paragraph (4)(a) or an agreement under paragraph (5), the scheme manager may deduct such sums from benefits payable to P under a teacher pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

• (8) P has no liability to pay any amount on account of the net liability until the time for payment arises in accordance with this regulation or an agreement under this regulation, and until that time the scheme manager has no cause of action for the recovery of any such amount (whether for the purposes of the Prescription and Limitation (Scotland) Act 1973[^f00035] or otherwise).

Payment of amounts owed to a person

79

• (1) This regulation applies where the scheme manager owes a net liability to a person (“P”).

• (2) The scheme manager must pay the amount of the net liability to P—

• (a) as soon as reasonably practicable after the scheme manager determines the amount of the net liability, or

• (b) where the scheme manager requires P to provide information in accordance with paragraph (3), as soon as reasonably practicable after receipt of that information.

• (3) Before paying the amount of a net liability owed to P, the scheme manager may, by written notice given as soon as reasonably practicable after the scheme manager determines the amount of the net liability, require P to provide information in relation to the payment of the net liability which is—

• (a) information within P’s possession, or

• (b) information which P may reasonably be expected to obtain.

SCHEDULE — Eligible decision-makers for deceased members

Interpretation

1

• (1) In this schedule—

• “beneficiary” means a person who has become entitled to receive any death benefit,

• “child”, except in the term “eligible child”, means a person under the age of 18,

• “death benefit” means a benefit payable under a teacher pension scheme following the death of a member of that scheme,

• “election” means an opted-out service election, an immediate choice decision or a deferred choice decision,

• “eligible decision-maker” means the person who may make—an opted-out service election as mentioned in regulation 6(2)(b),an immediate choice decision as mentioned in regulation 8(2)(b),a deferred choice decision as mentioned in regulation 12(2)(b).

• (2) In this schedule, a reference to—

• (a) a beneficiary is a reference to a beneficiary of death benefits in relation to M’s remediable teacher service,

• (b) an eligible child is a reference to an eligible child of M,

• (c) M is a reference to the deceased remedy member in respect of whose remediable teacher service an election may be made,

• (d) a surviving adult is a reference to a surviving adult in relation to M.

Sole beneficiary: an adult

2

Where a person is—

• (a) the sole beneficiary, and

• (b) an adult,

the eligible decision-maker is that person.

Sole beneficiary: a child

3

Where a person (“C”) is—

• (a) the sole beneficiary, and

• (b) a child,

the eligible decision-maker is C’s parent or guardian.

Sole beneficiary: M’s estate

4

Where M’s estate is the sole beneficiary, the eligible decision-maker is M’s personal representative.

Multiple beneficiaries: including a surviving adult

5

Where—

• (a) two or more adults are the only beneficiaries, and

• (b) one of those adults is a surviving adult (“A”),

the eligible decision-maker is A.

Multiple beneficiaries: including adult eligible children

6

• (1) Where—

• (a) two or more adults are the only beneficiaries,

• (b) none of those adults is a surviving adult, and

• (c) two or more of those adults are eligible children,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) the person agreed upon by the adult eligible children, or

• (b) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager.

Multiple beneficiaries: nominated individuals only

7

• (1) Where—

• (a) two or more adults (the “nominated adults”) are beneficiaries of a lump sum death benefit, and

• (b) none of the following are beneficiaries—

• (i) a surviving adult, or

• (ii) an eligible child (whether or not an adult),

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) M’s personal representative,

• (b) where M has no personal representative, the person agreed upon by the nominated adults,

• (c) where—

• (i) M has no personal representative, and

• (ii) no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager,

the scheme manager.

Multiple beneficiaries: non-adult eligible children

8

Where the only beneficiaries are children, two or more of which are eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the eligible children, that person,

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: nominated children only

9

Where the only beneficiaries of lump sum death benefits are two or more children who are not eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the children, that person,

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: one or more adults and one or more children

10

• (1) Where the beneficiaries include one or more adults and one or more children—

• (a) M’s personal representative is the eligible decision-maker,

• (b) where M has no personal representative, and—

• (i) one of the beneficiaries is a surviving adult, that surviving adult is the eligible decision-maker,

• (ii) none of the beneficiaries is a surviving adult and—

• (aa) one or more of the beneficiaries is an eligible child, or

• (bb) none of the beneficiaries is an eligible child,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) Where sub-paragraph (1)(b)(ii) applies, and—

• (a) all relevant children are under 18 and—

• (i) have the same guardian, the eligible-decision maker is that guardian,

• (ii) do not have the same guardian, the eligible decision-maker is the scheme manager,

• (b) all relevant children are 18 or over, the eligible decision-maker is—

• (i) the person agreed upon by those relevant children, or

• (ii) no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager,

• (c) one or more relevant children are under 18 and one or more of the relevant children are 18 or over, the eligible decision-maker is the person agreed upon by—

• (i) the relevant children who are 18 or over, and

• (ii) the guardian (or guardians) of the relevant children who are under 18.

• (3) In sub-paragraph (2), a relevant child is—

• (a) where sub-paragraph (1)(b)(ii)(aa) applies, an eligible child,

• (b) where sub-paragraph (1)(b)(ii)(bb) applies, a person who—

• (i) has never married or formed a civil partnership, and

• (ii) meets any of conditions 1, 2 or 3 as set out in regulation 134(2), (3) and (4) of the 2014 Regulations.

Other cases

11

In any case not covered by paragraphs 2 to 10, the eligible decision-maker is the scheme manager.

Signed

TOM ARTHUR — Authorised to sign by the Scottish Ministers — At 11.27 a.m. on 30th August 2023

We consent

AMANDA SOLLOWAY — SCOTT MANN — Two of the Lords Commissioners of His Majesty’s Treasury — 25th August 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Public Service Pensions Act 2013 (c. 25) (“PSPA 2013”) makes provision, and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA 2013), about the establishment of public service pension schemes. The Teachers’ Pension Scheme (Scotland) (No 2) Regulations 2014 (S.S.I. 2014/292) (“the 2014 Regulations”) are the scheme regulations establishing the successor teacher pension scheme (“the reformed scheme”) to the scheme established by The Teachers’ Superannuation (Scotland) Regulations 2005 (S.S.I. 2005/393 (“the legacy scheme”)). The 2014 Regulations provided for transitional protection for certain cohorts of legacy scheme members. This transitional protection was subsequently found to unlawfully discriminate between teacher pension scheme members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1 of Part 1, makes provision, and confers powers for scheme regulations under PSPA 2013 to make further provision, in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who benefitted from transitional protection, and of members who did not benefit from transitional protection only by reason of their age. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Treasury directions.

These Regulations are scheme regulations under PSPA 2013 and in accordance with PSPJOA 2022 in relation to a member’s remediable service in a teacher pension scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with Treasury directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022). These Regulations have retrospective effect, which is authorised by section 3(3)(b) of PSPA 2013.

Part 2 of these Regulations makes provision about when and to whom a remediable service statement is to be provided by the scheme manager, as well as the contents of the remediable service statement.

Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service—

Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner—

Part 5 makes provision about lump sum voluntary contributions paid by a member during the period of their remediable service, and periodical contributions paid by a member under an arrangement which commenced during the period of their remediable service, to secure further pension rights—

Part 6 makes provision about transfers in and out of a teacher pension scheme of pension rights during the period of a member’s remediable service—

Part 7 makes provision about special cases—

Part 8 makes provision about any amounts (“relevant amounts”) owed to or by a person as a result of PSPJOA 2022 or these Regulations—

No impact assessment has been produced for this instrument as no, or no significant, impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 2013 c. 25. Section 3(1) was amended by section 94(2) of the Public Service Pensions and Judicial Offices Act 2022, and section 3(2)(c) was inserted by section 94(3) of that Act.

[^f00002]: 2022 c. 7.

[^f00003]: S.S.I. 2005/393.

[^f00004]: S.S.I. 2014/292.

[^f00005]: Published on 15 December 2022 and accessible online at https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London, SW1A 2HQ.

[^f00006]: See section 109(2) and (4) of the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”) for the meanings of “active member” and “deferred member”.

[^f00007]: See section 109(3) of PSPJOA 2022 for the meaning of “pensioner member”.

[^f00008]: See section 4 of PSPJOA 2022 for the meaning of “relevant Chapter 1 legacy scheme”.

[^f00009]: See section 34 of PSPJOA 2022 for the meaning of “new scheme benefits”.

[^f00010]: See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

[^f00011]: See section 110(1) of PSPJOA 2022 for the meaning of “pensionable service”.

[^f00012]: See section 29(10) of PSPJOA 2022 for the meaning of “the relevant date”.

[^f00013]: In accordance with section 29(9) of PSPJOA 2022, only one request under regulation 39(3)(b)(ii) may be made during any period of 12 months.

[^f00014]: See section 36 of PSPJOA 2022 for the meaning of “opted-out service”.

[^f00015]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00016]: See section 7(2) of PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00017]: 2004 c. 12. Section 216 was amended by paragraphs 31 and 42 of schedule 10 to the Finance Act 2005 (c. 7); paragraph 30 of schedule 23 to the Finance Act 2006 (c. 25); paragraphs 1(3) and 5 of schedule 29 to the Finance Act 2008 (c. 9); paragraphs 43 and 73(2) and (3)(a) and (b) of schedule 16 to the Finance Act 2011 (c. 11); paragraph 16 of schedule 1, and paragraph 21 of schedule 2 to the Taxation of Pensions Act 2014 (c. 30); paragraph 4(2) and (3) of schedule 4 to the Finance Act 2015 (c. 11); and paragraph 10(2)(a) and (b) of schedule 5 to the Finance Act 2021 (c. 26).

[^f00018]: In accordance with section 110(1) of PSPJOA 2022, “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30).

[^f00019]: See section 19(7) of PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.

[^f00020]: Section 28 was amended by the Civil Partnership Act 2004 (c. 33), the Pensions Act 2008 (c. 30) and the Children and Families Act 2014 (c. 6).

[^f00021]: Schedule 2A was added by S.S.I. 2007/189.

[^f00022]: Paragraph 31 was amended by S.S.I. 2015/97.

[^f00023]: See section 110(1) PSPJOA 2022 for the meaning of “voluntary contributions”.

[^f00024]: Paragraph 6 was amended by S.S.I. 2015/97 and S.S.I. 2022/102.

[^f00025]: See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00026]: S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00027]: 2003 c. 1.

[^f00028]: S.I. 1996/2317.

[^f00029]: In accordance with section 110 (1) of PSPJOA 2022, “FA 2004” means the Finance Act 2004 (c. 12). Section 237B was inserted by paragraph 15 of schedule 17 to the Finance Act 2011 (c. 11).

[^f00030]: Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).

[^f00031]: See section 26(3) of PSPJOA 2022 for the meaning of “relevant amount”.

[^f00032]: See section 23 of PSPJOA 2022 and direction 11 of the PSP Directions 2022 for the meaning of “compensatable loss”.

[^f00033]: See section 23(9) of PSPJOA 2022 for the meaning of “Part 4 tax loss”.

[^f00034]: See section 18(4) of PSPJOA 2022 for the meaning of “tax relief amounts” for the purposes of a liability mentioned in regulation 74(1)(a) and section 18(7) of that Act for the meaning of that term for the purposes of a liability mentioned in regulation 74(1)(b).

[^f00035]: 1973 c. 52.

Editorial notes

[^key-210eb7c08366703656846a1a78dd9383]: Reg. 8 in force at 1.10.2023, see reg. 1(b)

[^key-a442acdd5e1685a528ac6bfaeb7ab959]: Reg. 1 in force at 1.10.2023, see reg. 1(b)

[^key-19f5825f50c111f006af842fd39def67]: Reg. 12 in force at 1.10.2023, see reg. 1(b)

[^key-0f44a680b8cde736c4fb0f93001ee195]: Reg. 21 in force at 1.10.2023, see reg. 1(b)

[^key-8594a39a1096e8c2363ecc36f9376188]: Reg. 63 in force at 1.10.2023, see reg. 1(b)

[^key-cef628c223b98761b8bf85f50710ed3a]: Reg. 66 in force at 1.10.2023, see reg. 1(b)

[^key-bb87e4ff3020cdc005ce6e4b8969ebe1]: Reg. 30 in force at 1.10.2023, see reg. 1(b)

[^key-47b2d19dd1e6f7bacbe2fbc8c54cc875]: Reg. 31 in force at 1.10.2023, see reg. 1(b)

[^key-4f66383732d81436a20937912805df91]: Reg. 55 in force at 1.10.2023, see reg. 1(b)

[^key-33177e65832a3367b3d2b273d450e65c]: Reg. 2 in force at 1.10.2023, see reg. 1(b)

[^key-957091720e1a70e1c998d3a4a7058ab5]: Sch. para. 1 in force at 1.10.2023, see reg. 1(b)

[^key-09dfc7fd45ff607cc77bf6837942bf42]: Reg. 6 in force at 1.10.2023, see reg. 1(b)

[^key-14849d805c77f35d936d07fe3036f5ac]: Reg. 13 in force at 1.10.2023, see reg. 1(b)

[^key-f905363a87faf3a228f7f231b0010db9]: Reg. 19 in force at 1.10.2023, see reg. 1(b)

[^key-e970be8400314d2bee598e43e7c38623]: Reg. 23 in force at 1.10.2023, see reg. 1(b)

[^key-9567fb011fb19f42ccaf30ca20ace9e8]: Reg. 46 in force at 1.10.2023, see reg. 1(b)

[^key-577172ffa9270d3d13c06f105685f99c]: Reg. 64 in force at 1.10.2023, see reg. 1(b)

[^key-90f1a53155100213b8f67522078ff777]: Sch. para. 3 in force at 1.10.2023, see reg. 1(b)

[^key-a46ba11e453c5ae6bd3df6b5b527f2c8]: Reg. 3 in force at 1.10.2023, see reg. 1(b)

[^key-cddcf54249555d93d14979266785a64e]: Reg. 4 in force at 1.10.2023, see reg. 1(b)

[^key-ca402f4ecbeefd4f370674de2f4ed7a8]: Reg. 5 in force at 1.10.2023, see reg. 1(b)

[^key-635b242c50e153e72bf747f46e663a75]: Reg. 7 in force at 1.10.2023, see reg. 1(b)

[^key-d948ec815bf55e7131f84027f720a6dd]: Reg. 9 in force at 1.10.2023, see reg. 1(b)

[^key-51bc44cf3a9301c5c6f175ebe16032cb]: Reg. 10 in force at 1.10.2023, see reg. 1(b)

[^key-d007a692586eb7989d9b2afed62b5c04]: Reg. 11 in force at 1.10.2023, see reg. 1(b)

[^key-3522a3e4f11e806ff6a5f752d4263504]: Reg. 14 in force at 1.10.2023, see reg. 1(b)

[^key-99c2ac47d61fb324b8b77239149c8f39]: Reg. 15 in force at 1.10.2023, see reg. 1(b)

[^key-725d30e0530ece886464cbcdeb89d3ba]: Reg. 16 in force at 1.10.2023, see reg. 1(b)

[^key-a950a60ad4dfe84f937fcf277fce34fd]: Reg. 17 in force at 1.10.2023, see reg. 1(b)

[^key-49d0ac9e5294c92a2331fbcf11dfc14b]: Reg. 18 in force at 1.10.2023, see reg. 1(b)

[^key-5c6086d9fbf1c5773ddd053c10d56615]: Reg. 20 in force at 1.10.2023, see reg. 1(b)

[^key-68593cb4a1b5c60e856fa3d98f5debd3]: Reg. 22 in force at 1.10.2023, see reg. 1(b)

[^key-c1ba86cbf58f79bc79a37511aaeead39]: Reg. 24 in force at 1.10.2023, see reg. 1(b)

[^key-2d2e8237d66eeb32b70bbb5ed0aaced5]: Reg. 25 in force at 1.10.2023, see reg. 1(b)

[^key-fbad9ad56b0a104f402fec7607e3cec2]: Reg. 26 in force at 1.10.2023, see reg. 1(b)

[^key-0570fe5623d0fb0df9b8656be8a9517e]: Reg. 27 in force at 1.10.2023, see reg. 1(b)

[^key-cc158cb9771830f178acda4cbd7dbe0b]: Reg. 28 in force at 1.10.2023, see reg. 1(b)

[^key-4b7cf583fb2310992ee7e80d7f9efda2]: Reg. 29 in force at 1.10.2023, see reg. 1(b)

[^key-8d0edaf02819c591c71387c75026017a]: Reg. 32 in force at 1.10.2023, see reg. 1(b)

[^key-814ec4f9421a2e32672ca41e6ad87f80]: Reg. 33 in force at 1.10.2023, see reg. 1(b)

[^key-e9f2ec4ad45c431b30e16fd81cbf9b14]: Reg. 34 in force at 1.10.2023, see reg. 1(b)

[^key-93d5294cc4d8aecdf17c8bba12086ddf]: Reg. 35 in force at 1.10.2023, see reg. 1(b)

[^key-6f6a354707b77b6cc91430c6fa4d381c]: Reg. 36 in force at 1.10.2023, see reg. 1(b)

[^key-ab085e0e9be378001394b0b5ea6a9a4b]: Reg. 37 in force at 1.10.2023, see reg. 1(b)

[^key-061334550cbf94509397f3fe3bb4e940]: Reg. 38 in force at 1.10.2023, see reg. 1(b)

[^key-e83b07cf14895f9bc33326d4294d4bca]: Reg. 39 in force at 1.10.2023, see reg. 1(b)

[^key-eba66f4f7d5cdb743512d21e0af23839]: Reg. 40 in force at 1.10.2023, see reg. 1(b)

[^key-dde2cd2225befe65b07fe4e6f06f39f6]: Reg. 41 in force at 1.10.2023, see reg. 1(b)

[^key-2de3eaf975fca5ecc8ee7969082a13aa]: Reg. 42 in force at 1.10.2023, see reg. 1(b)

[^key-5a3dc61bb5d3524a737729011d41c6e3]: Reg. 43 in force at 1.10.2023, see reg. 1(b)

[^key-b2a25fe224100ede078ebe6a6f93b1b7]: Reg. 44 in force at 1.10.2023, see reg. 1(b)

[^key-d99cc75c9c78d8e064022b7783797393]: Reg. 45 in force at 1.10.2023, see reg. 1(b)

[^key-5ebe63faa3f14f0cddccffacb9df3efb]: Reg. 47 in force at 1.10.2023, see reg. 1(b)

[^key-2a2f3aced9cb2b968a3599c8d656758d]: Reg. 48 in force at 1.10.2023, see reg. 1(b)

[^key-853d3184484da1eb31764c2f9ea106ad]: Reg. 49 in force at 1.10.2023, see reg. 1(b)

[^key-57874762537ae158808471cc2606c9ab]: Reg. 50 in force at 1.10.2023, see reg. 1(b)

[^key-4ff163a95b93bf60a249ea9a67b2f3dd]: Reg. 51 in force at 1.10.2023, see reg. 1(b)

[^key-396d7f6b6b4bfdfec4f213d528a8e01e]: Reg. 52 in force at 1.10.2023, see reg. 1(b)

[^key-0fba56b9f7bf2d24a7a10f8e62659f34]: Reg. 53 in force at 1.10.2023, see reg. 1(b)

[^key-646f5382c1817c8d1de53dadda4875d9]: Reg. 54 in force at 1.10.2023, see reg. 1(b)

[^key-7bc6fae3dca9714c93dc332af9ad6ff8]: Reg. 56 in force at 1.10.2023, see reg. 1(b)

[^key-ed764710b5110416a39d77f9a609cef8]: Reg. 57 in force at 1.10.2023, see reg. 1(b)

[^key-f962057324164d302e26761cc7e79c00]: Reg. 58 in force at 1.10.2023, see reg. 1(b)

[^key-611cb011a28f874a62074ebe20506e78]: Reg. 59 in force at 1.10.2023, see reg. 1(b)

[^key-7f2a2ab4f45b0e919465877c183ee9b7]: Reg. 60 in force at 1.10.2023, see reg. 1(b)

[^key-2d486b54739f959eca3cd39416eedd57]: Reg. 61 in force at 1.10.2023, see reg. 1(b)

[^key-909883039a9f785cbb4ce11d31615c94]: Reg. 62 in force at 1.10.2023, see reg. 1(b)

[^key-89ea9bccd1745e6b479a41ec6d357367]: Reg. 65 in force at 1.10.2023, see reg. 1(b)

[^key-24e1ef09550f06823e94e210fe133296]: Reg. 67 in force at 1.10.2023, see reg. 1(b)

[^key-166ada6b505eba512a3c97ed4c4e4cd5]: Reg. 68 in force at 1.10.2023, see reg. 1(b)

[^key-b16f6eddddac7a5691c1cd08465d7683]: Reg. 69 in force at 1.10.2023, see reg. 1(b)

[^key-f7567b5f1fb593809b55b7572dfdac4a]: Reg. 70 in force at 1.10.2023, see reg. 1(b)

[^key-2837da65e54206050073db354eb44bfe]: Reg. 71 in force at 1.10.2023, see reg. 1(b)

[^key-ebb9459ee2706f077c5d916131622c08]: Reg. 72 in force at 1.10.2023, see reg. 1(b)

[^key-11ea1a6ec861b7cffd1749358a2dcf99]: Reg. 73 in force at 1.10.2023, see reg. 1(b)

[^key-33d8f5ee7f300066967db88b49d75a72]: Reg. 74 in force at 1.10.2023, see reg. 1(b)

[^key-a9b99267779c9d496b358100a86d17a9]: Reg. 75 in force at 1.10.2023, see reg. 1(b)

[^key-7fcbb796c9f46ef90e78e39c3ae691bb]: Reg. 76 in force at 1.10.2023, see reg. 1(b)

[^key-b3c524170bcc7b6ae9face4289f4ed61]: Reg. 77 in force at 1.10.2023, see reg. 1(b)

[^key-e0546f5e881d2663c9b6265aff8959db]: Reg. 78 in force at 1.10.2023, see reg. 1(b)

[^key-70cc010f692f226e563c7df90dfe8c2a]: Reg. 79 in force at 1.10.2023, see reg. 1(b)

[^key-299463f01ab17ea177ad173c1929dd20]: Sch. para. 2 in force at 1.10.2023, see reg. 1(b)

[^key-b3a69aae1e40890a075a8e6010f733de]: Sch. para. 4 in force at 1.10.2023, see reg. 1(b)

[^key-8822017c3f4041b7d4b60c542c93400a]: Sch. para. 5 in force at 1.10.2023, see reg. 1(b)

[^key-024bccc7a4389e0c9667819cdbfdeb22]: Sch. para. 6 in force at 1.10.2023, see reg. 1(b)

[^key-1ca7f87ca38b624dfa72bac3fbd6020d]: Sch. para. 7 in force at 1.10.2023, see reg. 1(b)

[^key-085611f2a15dad37b9c03360f3b2fa89]: Sch. para. 8 in force at 1.10.2023, see reg. 1(b)

[^key-912d99f3ba07b8c836795e2efb2b7c26]: Sch. para. 9 in force at 1.10.2023, see reg. 1(b)

[^key-c075107e3a3b69b7994b504d06eb5e1a]: Sch. para. 10 in force at 1.10.2023, see reg. 1(b)

[^key-aeb6d0882fc73585f56a5921f3bc0e98]: Sch. para. 11 in force at 1.10.2023, see reg. 1(b)

[^key-ee3bb56e0cc940c1a0e5c0edf8c9b1d2]: Words in reg. 2 substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(2)

[^key-16490d1a474aa4c72c8d915524ebd85c]: Word in reg. 6(3)(a) inserted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(3)

[^key-7a52b4092223ffaf1b41f3e4d3f0d50a]: Words in reg. 13(5)(b) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(4)

[^key-3c93139b8ee6863575a44c37e8a873d9]: Words in reg. 19(1)(a)(i) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(5)(a)

[^key-a64677c1a3d1eb11197e499fd17d7fc9]: Words in reg. 19(3) omitted (with effect from 1.10.2023) by virtue of The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(5)(b)

[^key-1ded4bdd649cde643c473b9738746167]: Words in reg. 23(2) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(6)(a)

[^key-80997c81e831af72e7d9ffcfc7ae2570]: Words in reg. 23(2) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(6)(b)

[^key-b4ced14a58f47a3f5a6c3ca229d05204]: Word in reg. 46(7) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(7)

[^key-559fb0c86bf99a4c02f09470c77cd813]: Words in reg. 55(1)(b) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(8)

[^key-ba2b0ff0234796d04a06ca827d787b28]: Word in reg. 63(1)(c) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(9)

[^key-c1e9e4348264ba7d7a4ab10e1b9c5bfe]: Word in reg. 64(2) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(10)

[^key-2e65a3e40bef48c31d7ec8037caeeeb3]: Words in sch. para. 1 substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(2)

[^key-9d2693c970d9a2e0bf83fc7c9766970e]: Words in Sch. para. 3 inserted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/121), regs. 1(2), 2(11)

[^key-48c48f6835c0285ac17a35fe5182b218]: Words in sch. para. 1(1) substituted (with effect from 1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Amendment (No. 2) Regulations 2025 (S.S.I. 2025/197), regs. 1(2), 2(2)