The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014 No. 292

SCHEDULE 3 Transitional provisions

PART 3 Exceptions for tapered protection members

Meaning of “tapered protection member”

9.—(1) A person (P) is a tapered protection member of an existing scheme on the scheme closing date if—

(a) on that date, P is an active member of the existing scheme;

(b) on 31st March 2012, P was an active member of the existing scheme; and

(c) unless P dies, P would reach normal pension age under the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive).

(2) P ceases to be a tapered protection member on whichever of the following days occurs first—

(a) P’s closing date; or

(b) the day on which P ceases to be an active member of the existing scheme.