The Teachers' Superannuation (Scotland) Regulations 1993

War service reckonable on receipt of additional transfer value

D5.—(1) This regulation applies to a teacher–

(a) who at the material time was entitled to count reckonable service for the purposes of the 1977 Regulations; and

(b) who ceased to be in service or employment in which he was subject to a public service pension scheme at a time when he could not reckon service for the purposes of the scheme by virtue of his war service but could have done so had he continued in that service or employment; and

(c) in respect of whom a transfer value became payable to the Secretary of State before 1st April 1978 which took account of that service or employment; and

(d) who by virtue of that transfer value was on 1st April 1978 entitled to count reckonable service for the purposes of the 1977 Regulations; and

(e) in respect of whom an additional transfer value has been accepted.

(2) “Public service pension scheme” means any occupational pension scheme–

(a) which cannot come into force, or be amended, without the scheme or the amendment being approved by a Minister of the Crown or government department; and

(b) which includes provision for war service of the members of the scheme in respect of a period before becoming entitled to participate in the scheme to reckon as service in respect of which benefits are payable in the scheme; and

(c) which provides for the making and receipt of transfer payments in respect of that war service.

(3) The material time is 1st April 1978, unless the teacher died before that date but after 31st August 1974 when it is immediately before the teacher’s death.

(4) A teacher to whom this regulation applies shall be entitled to count as reckonable service a period of such reckonable service as would enable the Secretary of State to pay, by reference to a teacher’s age and salary at 1st April 1978, a transfer value calculated in accordance with regulation F2, equivalent to the amount of the additional transfer value received.

(5) For the purposes of this regulation any sum representing the compound interest that may be paid on a transfer value shall be disregarded.

(6) No provision relating to the reduction, by way of national insurance modification, of an annual pension has any application in relation to reckonable service which a teacher is entitled to count under this regulation.