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The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

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SECTION 3Transfers in

Application for acceptance of a transfer value

198.—(1) A person (P) may apply for payment of a transfer value to be accepted from—

(a)another registered pension scheme; or

(b)a qualifying recognised overseas pension scheme for the purposes of Part 4 of FA 2004 (see section 169(2) of that Act) (in either case, referred to in this Section as “the sending scheme”).

(2) The application must—

(a)be made within 12 months after the day on which P enters pensionable service under this scheme;

(b)be by written notice to the scheme manager;

(c)specify the pension scheme from which the transfer value will be received; and

(d)meet any other conditions the scheme manager requires.

Acceptance of a transfer value

199.—(1) The scheme manager may not accept payment of a transfer value from the sending scheme if—

(a)P has reached 75;

(b)retirement benefits have become payable to P under this scheme or under the sending scheme; or

(c)the sending scheme was a money purchase arrangement to which P’s previous employer made no contribution.

(2) A transfer value payment in respect of any pension credit rights or pension credit benefits must not be accepted under this regulation.

Amount of transferred pension

200.  The amount of transferred pension a person is entitled to count under this Part is an amount determined by the scheme manager.

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