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The Teachers' Superannuation (Scotland) Amendment Regulations 2000

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Guaranteed minimum pension

5.  After regulation E1 there shall be inserted the following regulation:–

Residual liability for guaranteed minimum pensions and for section 9(2B) rights

E1A.(1) This regulation applies where–

(a)a person has exercised his right to a cash equivalent;

(b)the other occupational pension scheme or personal pension scheme into which he has transferred or is in the course of transferring his cash equivalent is not willing or able to accept the cash equivalent of his guaranteed minimum pension or section 9(2B) rights; and

(c)he has not transferred the cash equivalent of his guaranteed minimum pension or section 9(2B) rights into a policy described in section 19(4)(a) of the 1993 Act(1) or a separate personal pension scheme.

(2) Where this regulation applies, the person is entitled–

(a)to a pension at a weekly rate equal to his guaranteed minimum from the date on which he attains state pensionable age; or

(b)to a lump sum and a pension in respect of his section 9(2B) rights from the date on which he attains the age of 60,

or to both..

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