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The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015
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- Scottish Statutory Instruments
- 2015 No. 97
- Regulation 35
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New paragraph 21A of Schedule 3
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35. After paragraph 21 of Schedule 3, insert—
“Winding down employment
21A.—(1) Sub-paragraph (2) applies where—
(a)a transition member (P) is in winding down employment under regulation J2(1) of the 2005 Regulations immediately before P’s transition date; and
(b)at the time of completing pensionable service under this scheme, P would still have been regarded as being in winding down employment had P remained as an active member of the existing scheme.
(2) For the purpose of calculating benefits payable under the existing scheme, P’s final salary will be determined by reference to regulation E34(15) of the 2005 Regulations(2).”.
(1)
Regulation J2 was amended by S.S.I. 2007/189.
(2)
Regulation E34(15) was amended by S.S.I. 2007/189.
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