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The Teachers' Superannuation (Scotland) Amendment Regulations 2006
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- 2006 No. 308
- Regulation 9
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Amendment of the Teachers' Superannuation (Scotland) Regulations 2005
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9. In regulation J9 (commutation of benefits)–
(a)for paragraphs (1) to (3) substitute–
“(1) Where a teacher has become entitled to a retirement pension and the capital value of that pension and of any benefits that might otherwise have become payable on that teacher’s death would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the Finance Act 2004, the Scottish Ministers may pay to that teacher a lump sum representing such capital value.
(2) No payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless the teacher to whom it is paid has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.
(3) Where a teacher has died and the capital value of any family benefits would be a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to the Finance Act 2004, the Scottish Ministers may pay to the dependant a lump sum representing such capital value.”; and
(b)omit paragraphs (5) and (6).
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