The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023

Deferred choice decision to be made by M

13.—(1) This regulation applies where M is the deferred choice decision-maker.

(2) A deferred choice decision may only be made during the period—

(a) beginning on the date a remediable service statement is issued under regulation 4(2)(c)(i), and

(b) ending—

(i) at the end of the day 12 months after the day the remediable service statement mentioned in sub-paragraph (a) was issued,

(ii) subject to paragraph (3), at the end of such other day as the scheme manager considers reasonable in all the circumstances.

(3) The end of the period during which a deferred choice decision may be made must not be more than one year before the day on which it is reasonably expected that, if a section 10 election were made, reformed scheme benefits would become payable to or in respect of M.

(4) A deferred choice decision made by M may be revoked—

(a) at any time before the cancellation deadline, and

(b) by M communicating to the scheme manager notice of the revocation in a form and manner determined by the scheme manager.

(5) Where the scheme manager receives, before the cancellation deadline, notice that M has died—

(a) any deferred choice decision made by M lapses, and

(b) any period that has begun (whether or not it has also ended) in accordance with paragraph (3) is to be treated as if it had never begun (or ended).

(6) In paragraphs (4) and (5), “the cancellation deadline” means—

(a) the beginning of the day two weeks before the day (“the payment day”) on which the first payment under a teacher pension scheme is due to be made in relation to M’s remediable teacher service, or

(b) such later time before the payment day as the scheme manager considers reasonable in all the circumstances.

(7) Where—

(a) the period during which a deferred choice decision may be made (“the section 10 election period”) begins in accordance with paragraph (2)(a), and

(b) no deferred choice decision has been made before the end of the section 10 election period,

the section 10 election period is treated as never having begun or ended (and, accordingly, a new section 10 election period may begin in accordance with paragraph (2)(a)).