The Teachers' Superannuation (Scotland) Regulations 1993

8.—(1) This paragraph applies–

(a) where paragraph 5 has become applicable because the teacher died while in pensionable employment, or

(b) where the teacher dies within 3 months after ceasing to be in such employment without having made an election under paragraph 5 or 6,

• and another person (“the pensioner”) is entitled under regulation E25 to a long-term pension in respect of him.

(2) Where this paragraph applies–

(a) the teacher is to be treated as having ceased to hold the employment when incapacitated;

(b) any election that could have been made under paragraph 5 or 6 may, within 3 months after the death, be made by the pensioner, or in the case of a child by a person acting on his behalf;

(c) if any payment due by virtue of such an election is not made within 3 months after the death the election ceases to have effect; and

(d) a terminal sum may be set off against such a payment only to the extent that the person entitled to it consents.