The Teachers' Superannuation (Scotland) Regulations 2005

4.—(1) At any time during the contribution period the teacher may, subject to paragraph 2, by giving written notice to the Scottish Ministers elect to shorten it or, if he or she has already made one or more such elections, to shorten it further.

(2) An election under this paragraph–

(a) has effect only if the Scottish Ministers notifies the teacher in writing that it has been accepted; and

(b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Scottish Ministers (“the effective date”).

(3) Subject to sub paragraph (4), from the effective date Table 1 in paragraph 3 applies with the substitution–

(a) for the teacher’s age at the date of the principal election, of his or her age at the date when the notice of the election under this paragraph was given;

(b) for the number of years in the contribution period, of the number of years after the effective date in the shortened period; and

(c) for the number of years in the past period, of–

where–

• C is the number of years in the past period;

• D is the number of years in the contribution period up to the effective date; and

• E is the number of years in the contribution period.

(4) Where the teacher has already made one or more elections under this paragraph, calculations relating to the change in the rate at which additional contributions are payable shall be made on an actuarial basis.