The Teachers’ Pension Scheme (Scotland) Regulations 2014 No. 217

PART 4 Pension accounts

CHAPTER 6 Deferred member’s account

Account established after phased retirement pension ceases to be payable

65.  If a phased retirement pension ceases to be payable under regulation 94 and P does not re-enter pensionable service—

(a) a deferred member’s account must be established; and

(b) the scheme manager must increase the amount of accrued earned pension by the phased retirement proportion.