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The Teachers' Superannuation (Scotland) Amendment Regulations 2007

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Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

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79.—(1) Schedule 6 (family benefits) is amended as follows.

(2) In paragraph 9(1)(b) for “C5, C7, C8 or C9” substitute “old regulation C8, regulation C9 or Schedules 4 or 5”.

(3) For paragraph 11(1) substitute–

(1) Subject to sub-paragraph (2) and except as otherwise provided in Part III, where payment is to be made by Method A, the payment period (in years) is A/B × C, where–

  • A is the period (in years) specified under paragraph 10(1)(b),

  • B is the rate specified under paragraph 10(1)(d), and

  • C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part.

(1A) The multiplier determined for the purpose of this Part may differ depending on whether the election is made under paragraph 9(1) or 9(2)..

(4) Omit Table 5.

(5) In paragraph 11(2)–

(a)omit “(“the Table period”)”; and

(b)for “in which the Table period ends” substitute “in which that period ends”.

(6) For paragraph 11(3) substitute–

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

  • A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part,

  • B is the period (in years) in respect of which the election was made, and

  • C is the appropriate amount..

(7) In paragraph 12A(4)(a) for regulation “B6” substitute “B7”.

(8) For paragraph 12B(3) substitute–

(3) Except as otherwise provided in Part III, the payment period (in years) is A/B × C, where

  • A is the period (in years) specified under paragraph 12A(5),

  • B is the percentage rate specified under paragraph 12A(6), and

  • C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying teacher..

(9) Omit Table 5A.

(10) In paragraph 12C(2) for “A is 1.9% if the qualifying teacher is a man and 1.7% if the qualifying teacher is a woman,” substitute “A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying teacher,”.

(11) After Part IIA insert–

PART IIBCONTRIBUTIONS: SURVIVING NOMINATED PARTNERS

12D.(1) A teacher (other than a teacher who has previously made an election under sub-paragraph (2)) who has nominated a person under regulation E26A is a qualifying teacher for the purposes of this Part while–

(a)the nomination continues to have effect, and

(b)he or she is in pensionable employment.

(2) A qualifying teacher may by giving notice in writing to the Scottish Ministers before the end of the election period elect to pay family benefit contributions attributable to a period of his or her reckonable service which is not relevant service as mentioned in regulation E30(4B).

(3) An election under sub-paragraph (2) must be accompanied by a declaration signed by the qualifying teacher that he or she is in normal health.

(4) If a qualifying teacher dies before the end of the election period without making an election under sub-paragraph (2), his or her surviving nominated partner may by giving notice in writing to the Scottish Ministers within 3 months of the qualifying teacher’s death elect to pay family benefit contributions attributable to a period of the qualifying teacher’s reckonable service which is not relevant service as mentioned in regulation E30(4B).

(5) The election period begins on the day on which the qualifying teacher makes the nomination and ends on the earlier of the day on which–

(a)any election he or she makes under regulation B7 has effect,

(b)he or she has been a qualifying teacher for a period of 6 months in relation to that nomination.

(6) The teacher who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying teacher’s reckonable service which is not relevant service as mentioned in regulation E30(4B) or such part of such service as consists of one or more whole years.

(7) Where an election is made under sub-paragraph (2), the qualifying teacher must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify the percentage rate of his or her contributable salary at which they are to be paid, which must comply with paragraphs 13(2) and (3).

(8) Where a qualifying teacher’s pensionable employment is part-time, for the purpose of specifying (under sub-paragraph (7)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 13(4)) that rate, sub-paragraph (7) and paragraph 13(2) have effect as if the reference to the qualifying teacher’s contributable salary were to his or her full-time equivalent salary.

(9) Except as provided in paragraph 13(4), an election under this paragraph is irrevocable.

12E.(1) This paragraph applies where–

(a)the qualifying teacher states under paragraph 12D(7) (in accordance with an election made under paragraph 12D(2)) that family benefit contributions are to be paid by Method 1, and

(b)the payment period exceeds a year.

(2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying teacher must pay family benefit contributions to the Scottish Ministers by way of monthly payments from his or her contributable salary at the percentage rate specified under paragraph 12D(7) or, where the rate is varied under paragraph 13(4), at the specified higher rate for the duration of the payment period.

(3) Except as otherwise provided in Part III, the payment period (in years) is A/B × C, where–

  • A is the period (in years) specified under paragraph 12D(6),

  • B is the percentage rate specified under paragraph 12D(7), and

  • C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a teacher of the same sex as the person nominated under regulation E26A.

(4) Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end.

12F.(1) Except where paragraph 12E applies, the teacher who makes an election under paragraph 12D must pay family benefit contributions to the Scottish Ministers by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.

(2) The Method 2 formula is A × B × C, where–

  • A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a teacher of the same sex as the person nominated under regulation E26A,

  • B is the period (in years) specified under paragraph 12D(6), and

  • C is the annual rate of the qualifying teacher’s contributable salary..

(12) In paragraph 13(1)(c) after “paragraph 12B (Method 1)” insert “or paragraph 12D (Method 1)”.

(13) In paragraph 13(3) for “regulation C5 or C7” substitute “Schedules 4 or 5”.

(14) In paragraph 13(7) before “regulation C8” insert “old”.

(15) In paragraph 13(10)(b) before “regulation C8” insert “old”.

(16) In paragraph 14–

(a)in sub-paragraph (2) for “the age of 60” and “E6(1)(c)” substitute “the normal pension age” and “E6(5)” respectively;

(b)in sub-paragraph (2)(b) after “his 60th birthday” insert “in the case of a pre-2007 entrant or his 65th birthday in any other case”;

(c)after sub-paragraph (2) insert–

(2A) But sub-paragraph (2) does not apply in a case to which sub-paragraph (2B) applies.

(2B) This sub-paragraph applies in a case where–

(a)the qualifying teacher dies before attaining the normal pension age or becomes entitled to payment of retirement benefits by virtue of regulation E6(5),

(b)family benefit contributions were payable by monthly payments under paragraph 12D (Method 1), and

(c)the Scottish Ministers are not satisfied that the declaration under paragraph 12D(3) was made in good faith..

(d)in sub-paragraph (3) for “the age of 60” substitute “the normal pension age, or in a case to which sub-paragraph (2B) applies”.

(17) In paragraph 15 after “surviving civil partner” insert “, surviving nominated partner”.

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