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The Teachers’ Pension Scheme (Scotland) Regulations 2014

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Subsequent phased retirement applications

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95.—(1) P may make a subsequent phased retirement application if—

(a)a phased retirement pension ceases to be payable under regulation 94 but P once more meets the reduced annual rate condition or the new employment condition; or

(b)while P is receiving a phased retirement pension, the terms of P’s employment change or P enters a new employment and P once more meets the reduced annual rate condition or the new employment condition.

(2) P may not make a subsequent phased retirement application if—

(a)P has made 3 previous phased retirement applications; or

(b)P has not reached 60 and has made 2 previous phased retirement applications.

(3) If P makes a subsequent phased retirement application after a phased retirement pension ceases to be payable—

(a)the phased retirement proportion specified in that application must be the same as or greater than the phased retirement proportion specified in the original application;

(b)if P applied under regulation 91 to receive an additional pension as part of the original pension, P must apply under that regulation to receive an additional pension as part of the new phased retirement pension (“the new pension”); and

(c)if P received a lump sum under regulation 162 in place of part of the original pension (“original lump sum”)—

(i)P must apply under that regulation to receive a lump sum in place of part of the new pension (“new lump sum”);

(ii)the amount of the new lump sum must be the same as or greater than the amount of the original lump sum; and

(iii)the amount of lump sum payable is the amount of the new lump sum less the amount of the original lump sum.

(4) Any subsequent phased retirement application must be made in accordance with regulation 91.

(5) In this regulation—

“original application” means P’s application under regulation 159 for payment of the original pension;

“original pension” means a phased retirement pension that ceases to be payable under regulation 94;

“previous phased retirement application” includes the original application.

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