The Teachers' Superannuation (Scotland) Regulations 2005

1. Introductory Text

2. PART A PRELIMINARY

   1. A1. Citation, commencement and extent

   2. A2. Interpretation

3. PART B PENSIONABLE EMPLOYMENT

   1. B1. Full-time service

   2. B2. Part-time service

   3. B3. Concurrent full-time and part-time service

   4. B4. Continuing employment

   5. B5. Accepted school

   6. B6. Employment not pensionable

   7. B7. Election for employment not to be pensionable

   8. B8. Resumption of pensionable status

   9. B9. Further employment

4. PART C TEACHERS' CONTRIBUTIONS

   1. C1. Salary on which contributions are payable

   2. C2. Salary on which contributions are payable – election

   3. C3. Ordinary contributions

   4. C4. Contributions where an election under regulation B2(4) has been made

   5. C5. Additional contributions to purchase past added years

   6. C6. Additional contributions to purchase past added years in the case of a deceased teacher

   7. C7. Additional contributions to purchase past added years under earlier provisions

   8. C8. Additional contributions to purchase current added years

   9. C9. Additional contributions for current period: service in a reserve force

   10. C10. Additional contributions for family benefits

   11. C11. Return of contributions

   12. C12. Calculation for the purposes of regulation C11

   13. C13. Return of certain contributions paid for family benefits

   14. C14. Repayment of returned contributions

   15. C15. Deduction, payment and recovery of contributions

5. PART D RECKONABLE SERVICE

   1. D1. Reckonable service generally

   2. D2. Exclusion from reckonable service

   3. D3. Past added years for which additional contributions have been paid

   4. D4. Current added years for which additional contributions have been paid

6. PART E BENEFITS

   1. E1. Overriding provisions as to guaranteed minimum pension

   2. E2. Residual liability for guaranteed minimum pensions and for section 9(2B) rights

   3. E3. Revaluation of guaranteed minimum in certain cases

   4. E4. Nature of retirement benefits

   5. E5. Qualification for retirement benefits

   6. E6. Entitlement to payment of retirement benefits

   7. E7. Amount of retirement pension

   8. E8. Amount of retirement lump sum

   9. E9. Limitation of retirement benefits in certain cases

   10. E10. Enhancement of retirement benefits in case of incapacity

   11. E11. Avoidance of duplicate pensions

   12. E12. Modification for national insurance

   13. E13. Pension debit member

   14. E14. Allocation of part of retirement pension

   15. E15. Duration of retirement pension

   16. E16. Suspension and resumption of incapacity pensions

   17. E17. Withdrawal of incapacity pensions

   18. E18. Abatement of retirement pension

   19. E19. Retirement benefits on cessation of further employment which began on or before 30th September 2001

   20. E20. Retirement benefits on cessation of further employment which began on or after 1st October 2001

   21. E21. Grants on grounds of incapacity

   22. E22. Forfeiture of benefits

   23. E23. Commutation: exceptional circumstances of ill-health

   24. E24. Death grants

   25. E25. Deficiency grants

   26. E26. Family benefits generally

   27. E27. Nomination of beneficiaries

   28. E28. Entitlement to short-term family benefits

   29. E29. Amount and duration of short-term family benefits

   30. E30. Entitlement to long-term family benefits

   31. E31. Amounts of spouses' and nominated beneficiaries' long-term pensions

   32. E32. Amounts of children’s long-term pensions

   33. E33. Commencement and duration of long-term family pensions

   34. E34. Pensionable salary

   35. E35. Effective reckonable service

   36. E36. Payment of benefits

   37. E37. Interest on late payment of certain benefits

   38. E38. Benefits not assignable

7. PART F PENSION SHARING

   1. F1. Pension sharing mechanism in the Scheme

   2. F2. Pension sharing order activates pension sharing creating pension debits and credits

   3. F3. Calculation of the appropriate amount

   4. F4. Pension debits and reduction of benefit

   5. F5. Effect of pension sharing on protected rights and guaranteed minimum pension

   6. F6. Discharge of pension credit liability

   7. F7. Adjustment of the amount of the pension credit – payments made without the knowledge of the pension debit

   8. F8. Implementation period for discharge of pension credit

   9. F9. Failure to discharge liability in respect of pension credit within the implementation period – death of ex spouse within period

   10. F10. Appropriate rights and pension credit benefits under the Scheme

   11. F11. Additional contributions and additional periods

   12. F12. Commutation: small pensions

   13. F13. Commutation: exceptional ill-health

   14. F14. Transfer Values

   15. F15. Charges in respect of pension sharing costs

   16. F16. Excluded membership

   17. F17. Assignment

   18. F18. Payment of benefits/Interest on late payment of certain benefits

8. PART G TRANSFER VALUES

   1. G1. Payment of transfer values

   2. G2. Acceptance of transfer values

9. PART H FINANCE

   1. H1. Teachers' superannuation account

   2. H2. Actuarial review

   3. H3. Employers' contributions

   4. H4. Employers' contributions – employees' elections under regulation C2

   5. H5. Employers' contributions – part time elections

   6. H6. Payment by employers to Scottish Ministers

10. PART J MISCELLANEOUS AND SUPPLEMENTAL

    1. J1. Modified application in case of employment at reduced salary

    2. J2. Winding down employment

    3. J3. Modified application in certain other cases

    4. J4. Records and information

    5. J5. Payments in respect of deceased persons

    6. J6. Repayment of contributions where an election is not made under regulation H6(5)

    7. J7. Extension of Time

    8. J8. Determination of questions

    9. J9. Commutation of benefits

    10. J10. Revocations, savings and transitional provisions

11. Signature

12. 1. SCHEDULE 1

       GLOSSARY OF EXPRESSIONS

    2. SCHEDULE 2

       PENSIONABLE EMPLOYMENT

    3. SCHEDULE 3

       MAXIMUM PURCHASE OF ADDED YEARS

    4. SCHEDULE 4

       ADDITIONAL CONTRIBUTIONS TO PURCHASE PAST ADDED YEARS

       1. PART I METHOD A

       2. PART II METHOD B

    5. SCHEDULE 5

       ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS

    6. SCHEDULE 6

       FAMILY BENEFITS

       1. PART I CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

       2. PART II CONTRIBUTIONS: MARRIED WOMEN

       3. PART III COMMON PROVISIONS

    7. SCHEDULE 7

       INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS

    8. SCHEDULE 8

       PERIODS MAKING UP QUALIFYING PERIOD

    9. SCHEDULE 9

       MODIFIED APPLICATION IN CERTAIN CASES

       1. PART I NATIONAL INSURANCE MODIFICATION OF PENSIONS

          1. 1. Interpretation

          2. 2. Classification of teachers

          3. 3. Reduction of retirement pension

          4. 4. Equivalent pension benefits

       2. PART II EMPLOYMENT AT REDUCED SALARY

       3. PART III POLICY SCHEMES

       4. PART IV SPECIFIED COUNTRY SERVICE

       5. PART V PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION

    10. SCHEDULE 10

    11. SCHEDULE 11

        ALLOCATION OF PART OF RETIREMENT PENSION

        1. PART I CONTENTS OF DECLARATION

        2. PART II PROCEDURE

        3. PART III OTHER MATTERS

    12. SCHEDULE 12

        TRANSFER VALUES

        1. PART I OUTWARD TRANSFERS

        2. PART II INWARD TRANSFERS

        3. PART III INTERPRETATION

    13. SCHEDULE 13

        REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS

        1. PART I REVOCATIONS

        2. PART II SAVINGS

        3. PART III TRANSITIONAL PROVISIONS

13. Explanatory Note