Amendment of the Teachers' Superannuation (Scotland) Regulations 2005
4.—(1) Regulation E1 (overriding provisions as to guaranteed minimum pension) is amended as follows.
(2) In paragraph (2)(c) after “his guaranteed minimum;” omit “and”.
(3) In paragraph (2)(d) for “subsequent tax years.” substitute “subsequent tax years; and”.
(4) After paragraph (2)(d) insert the following paragraph–
“(e)in the case of a teacher who dies at any time leaving a surviving civil partner who is not entitled to a pension as a surviving civil partner at a higher rate under these Regulations, the surviving civil partner is entitled to a pension in the circumstances and for the period set out in or prescribed under section 17 of the 1993 Act(1).”.
Section 17 is amended with effect from 5th December 2005 by S.I. 2005/2050, Schedule 1, paragraph 4.