The Teachers' Superannuation (Scotland) Regulations 1993

PART H MISCELLANEOUS AND SUPPLEMENTAL

Modified application in case of employment at reduced salary

H1.—(1) If–

(a) a teacher who has been in pensionable employment either–

(i) continues to be employed; or

(ii) ceases to be employed and is re-employed within 6 months,

• by the same employer at a reduced rate of contributable salary; and

(b) the teacher does not elect under regulation C1(8) that his contributable salary is to treated as having continued at the previous rate; and

(c) his employer notifies the Secretary of State in writing, within 13 weeks after the first day of his employment at the reduced rate, that his employment at that rate is in the interests of the efficient discharge of the employer’s functions; and

(d) the application to him of this paragraph would, taking into account prospective increases under the Pensions (Increase) Act 1971(1) of benefits under Part E, be beneficial,

• these Regulations have effect in relation to him with the modifications set out in Part II of Schedule 9.

(2) For the purposes of paragraph (1), the contributable salary of a person in part-time employment is to be taken to be what it would have been if the employment had been full-time.

(3) A second or subsequent application of paragraph (1) does not affect its previous operation.

Modified application in certain other cases

H2.—(1) In relation to a teacher who made an election under regulation 6A(1) of the 1977 Regulations, these Regulations have effect with the modifications set out in Part III of Schedule 9.

(2) In relation to a teacher who has been in pensionable employment with specified country service, these Regulations have effect with the modifications set out in Part IV of Schedule 9.

Records and information

H3.—(1) The employer of a teacher in pensionable employment shall record for each financial year–

(a) the rate of the teacher’s salary;

(b) the amount of the teacher’s contributable salary;

(c) the value of any emoluments in kind treated as forming part of the salary of the teacher by virtue of regulation C1(1)(a)(i);

(d) the contributions deducted under regulation C14(1);

(e) the period during which the teacher was in pensionable employment; and

(f) the dates of any absence on sick leave or maternity leave, and the amount of salary paid during it.

(2) Employers shall, within such reasonable time as he may require, make to the Secretary of State such reports and returns, and give to him such information about teachers who are or have been in pensionable employment, as he may reasonably require for the purposes of his functions under these Regulations; and such teachers, and their personal representatives, shall give him such information and produce such documents as he may reasonably require for those purposes.

Payments in respect of deceased persons

H4.—(1) This regulation applies where a teacher dies and the total of–

(a) any sums that were due to the teacher under these Regulations; and

(b) any sums payable under these Regulations to the teacher’s personal representatives,

• (“the amount due”) does not exceed the amount specified in any Order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965(2) and applying in relation to the death.

(2) Where this regulation applies, the Secretary of State may, without requiring confirmation or other proof of title, pay the amount due–

(a) to the personal representatives; or

(b) to the person, or to or among any one or more of any persons, appearing to him to be beneficially entitled to the estate.

Extension of Time

H5.  The Secretary of State may in any particular case extend, or treat as having been extended, the time within which anything is required or authorised to be done under these Regulations.

Determination of questions

H6.  All questions arising under these Regulations are to be determined by the Secretary of State and a determination by him is final.

Commutation of benefits

H7.—(1) Subject to paragraph (2), where the aggregate of the retiring allowances (retirement pensions and actuarial equivalent as an annual pension of the retirement lump sum) and any benefits payable to a teacher under any additional voluntary contributions scheme to which section 591(2)(h) or section 592(1)(b) of the Taxes Act applies is an annual amount not exceeding the permitted maximum, the Secretary of State may discharge his liability in respect of–

(a) those retiring allowances; and

(b) any family benefits which might otherwise become payable on the teacher’s death under these Regulations if the annual amount of the family benefits do not exceed the permitted maximum,

• by payment of a lump sum representing the capital value of the retiring allowances and family benefits.

(2) Paragraph (1) shall not apply unless the teacher became entitled to receive payment of the retiring allowances on or after attaining state pensionable age.

(3) Where a teacher has died and the aggregate of any family benefits, and like benefits provided under an additional voluntary contributions scheme, payable in respect of the teacher is an annual amount not exceeding the permitted maximum, the Secretary of State may discharge his liability in respect of the family benefits by the payment of a lump sum representing their capital value.

(4) The lump sum payable under paragraph (1) or (3) shall be determined by, or in accordance with tables prepared by, the Government Actuary.

(5) In this regulation the permitted maximum is £104 or such higher amount as may be prescribed from time to time by Regulations made under paragraph 15(4) of Schedule 16 to the Social Security Act 1973(3) and section 39(1) of the Pensions Act.

(6) In this regulation “additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act.

Revocations, savings and transitional provisions

H8.—(1) The Regulations specified in Part I of Schedule 13 are revoked.

(2) The revocations have effect subject to the savings in Part II of Schedule 13.

(3) The provisions of Part II of Schedule 13 do not effect the general operation of section 16 of the Interpretation Act 1978(4) (general savings to be implied on a revocation).

(4) Part III of Schedule 13 has effect with respect to transitional matters in connection with the coming into force of these Regulations.

(1)

1971 c. 56.

(2)

1965 c. 32; the amount specified in S.I. 1984/539 is £5,000.

(3)

1973 c. 38; paragraph 15(4) of Schedule 16 was amended by the Social Security Act 1989 (c. 24), Schedule 6, paragraph 4(c).

(4)

1978 c. 30.