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The Teachers' Superannuation (Scotland) Regulations 2005

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PART IICONTRIBUTIONS: MARRIED WOMEN

9.—(1) Subject to sub paragraph (3) and paragraph 10, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period–

(a)that ended before 1st April 1972; or

(b)for which contributions have been paid under regulation C5 or C7,

or attributable to the receipt, before 6th April 1988, of a transfer value.

(2) Subject to sub-paragraph (3) and paragraph 10, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that–

(a)began after 31st March 1972 and ended before 6th April 1988; and

(b)would otherwise not count in calculating any pension becoming payable to her widower.

(3) Where an election is made in respect of a part only of any service, the part must consist of one or more whole years.

(4) The election conditions are that she is married, and either–

(a)is in pensionable employment; or

(b)ceased after 5th April 1988 and before 1st January 1990 to be so employed and immediately became entitled to payment of retirement benefits.

10.—(1) An election under paragraph 9(1) or (2)–

(a)must be made by giving written notice to the Scottish Ministers within the period specified in sub-paragraphs (3) to (5);

(b)must specify the period in respect of which it is made;

(c)must state whether the contributions are to be paid by Method A (periodical payments) or by Method B (lump sum);

(d)if the contributions are to be paid by Method A, must specify the rate at which they are to be paid, which must comply with paragraph 13(2) and (3);

(e)has effect from the date on which the notice is received by the Scottish Ministers; and

(f)except as provided in paragraph 13(4), is irrevocable.

(2) Where a woman’s pensionable employment is part-time the reference in sub-paragraph (1)(d) to the rate at which contributions are to be paid is a reference to the rate as a percentage of the woman’s full-time equivalent salary.

(3) The period within which an election may be made is one of 6 months beginning on the relevant date.

(4) Where paragraph 9(4)(b) applies, the relevant date is 1st July 1989; in any other case, subject to sub paragraph (5), the relevant date is the first date after 30th June 1989 on which the election conditions are satisfied.

(5) If, during the period of 6 months beginning on that first date, the election conditions cease to be satisfied, the relevant date becomes the first date on which they are again satisfied.

(6) A woman who could make an election under paragraph 9(2) may only make one under paragraph 9(1) if, and at the same time as, she elects under paragraph 9(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.

(7) Where elections are made both under paragraph 9(1) and under paragraph 9(2), they must specify the same method of payment.

(8) Payment may not in any case be made by Method A if–

(a)the payment period would be less than one year; or

(b)she is not in pensionable employment.

11.—(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 5 below.

TABLE 5

Period in years for which contributions are to be paid in respect of each year of period specified in election
Rate of ContributionsElection under paragraph 9(1)Election under paragraph 9(2)
1 per cent1.450.42
2 per cent0.690.20
3 per cent0.460.14
4 per cent0.330.10
5 per cent0.270.08
6 per cent0.220.07
7 per cent0.180.06
8 per cent0.160.05
9 per cent0.140.04

(2) If the period ascertained in accordance with sub paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B the lump sum payable, which must be payable within 3 months after its amount is notified by the Scottish Ministers, is–

(a)for each year of service in respect of which an election was made under paragraph 9(1), 1.25 per cent, and

(b)for each year of service in respect of which an election was made under paragraph 9(2), 0.4 per cent,

of the appropriate amount, and pro rata for any period of less than a year.

(4) The appropriate amount is–

(a)where the woman was in pensionable employment when the election took effect, the annual rate of her salary at that time; and

(b)in any other case, her pensionable salary.

12.—(1) The widower of a woman who–

(a)died during the period beginning on 6th April 1988 and ending with 31st December 1989 without having made an election under paragraph 9; and

(b)either was in pensionable employment when she died or had ceased during that period to be so employed,

may make a corresponding election under this paragraph.

(2) A married woman who–

(a)ceased to be in pensionable employment during the period mentioned in sub-paragraph (1); and

(b)on ceasing to be so employed did not immediately become entitled to payment of retirement benefits,

may make a corresponding election under this paragraph if the conditions in sub paragraph (3) are satisfied.

(3) The conditions are that–

(a)she did not again enter pensionable employment; and

(b)she has become entitled to payment of retirement benefits.

(4) Where a woman to whom sub paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of retirement benefits, her widower may make a corresponding election under this paragraph.

(5) An election under this paragraph–

(a)must be made by giving written notice to the Scottish Ministers within the appropriate period;

(b)must specify the period in respect of which it is made; and

(c)is to be treated as an election to make payment by Method B.

(6) The appropriate period is–

(a)where sub paragraph (1) applies, the period beginning on 1st July 1989 and ending with 31st December 1989;

(b)where sub paragraphs (2) and (3) apply, 6 months from the date on which she became entitled to payment of retirement benefits; and

(c)where sub paragraph (4) applies, 3 months from the date of her death.

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