The Teachers' Superannuation (Scotland) Regulations 1993

11.—(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 5 below.

TABLE 5

	Rate of contributions
Period in years for which contributions are to be paid in respect of each year of period specified in election	Election under paragraph 9(1)	Election under paragraph 9(2)
1%	1.45	0.42
2%	0.69	0.20
3%	0.46	0.14
4%	0.33	0.10
5percnt;	0.27	0.08
6%	0.22	0.07
7%	0.18	0.06
8%	0.16	0.05
9%	0.14	0.04

(2) If the period ascertained in accordance with sub-paragraph (1) (“the Table period ”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B the lump sum payable, which must be payable within 3 months after its amount is notified by the Secretary of State, is–

(a) for each year of service in respect of which an election was made under paragraph 9(1), 1.25% and

(b) for each year of service in respect of which an election was made under paragraph 9(2), 0.4%,

• of the appropriate amount, and pro ratafor any period of less than a year.

(4) The appropriate amount is–

(a) where the woman was in pensionable employment when the election took effect, the annual rate of her salary at that time; and

(b) in any other case, her pensionable salary.