The Teachers' Superannuation (Scotland) Amendment Regulations 1997

Additional contributions to purchase past added years

31.  In Schedule 4–

(a) in paragraph 2(2), for “G2” there shall be substituted “G4”;

(b) in paragraph 5(1)(a) the words “full-time” shall be deleted;

(c) in paragraph 5(2) for the words from “elect to complete payment” to the end of the sub-paragraph there shall be substituted the words “make an election in accordance with sub-paragraph (2A) or, as the case may be, (5A)”;

(d) after paragraph 5(2) there shall be inserted the following sub-paragraphs:–

“(2A) An election under this sub-paragraph may be made where the person has been in full-time pensionable employment throughout the contribution period.

(2B) An election under sub-paragraph (2A) is an election to complete the payment of additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment the amount of which shall be determined in accordance with sub-paragraph (3), (4) or (5) as the case may be.”;

(e) After paragraph 5(5) there shall be inserted the following sub-paragraphs:–

“(5A) An election under this sub-paragraph may be made where the person has been in part-time pensionable employment at any time during the contribution period.

(5B) An election under sub-paragraph (5A) may be either–

(a) an election to make a lump sum payment such that the person will be entitled to count as reckonable service the number of years which he would have been entitled to count if he had been in full-time pensionable employment throughout such of the contribution period as had elapsed before he ceased to be in pensionable employment (so that regulation D3(2) and paragraph 1 of Schedule 7 will apply accordingly); or

(b) an election to make a lump sum payment to complete payment of additional contributions as if he had been in full-time pensionable employment from the date on which he ceased to be in pensionable employment to the end of the contribution period (so that regulation D3(2) and paragraph 1 of Schedule 7 will apply accordingly); or

(c) an election to make a lump sum payment to complete payment of additional contributions as if he had been in full-time pensionable employment throughout the contribution period (so that regulation D3(1)(b) will apply instead of regulation D3(2)).

(5C) Where the election is made for the purpose of head (a) of sub-paragraph (5B) the amount of the lump sum payment shall be such amount as would be payable under Part II of this Schedule in order to count as reckonable service the difference between the length of reckonable service arising from such of the contribution periods as had elapsed before the person ceased to be in pensionable employment and the length of such service if the person had been in full-time pensionable employment throughout that period.

(5D) Where an election is made for the purpose of head (b) of sub-paragraph (5B) the amount of the lump sum payment is one of the following amounts as appropriate:–

(a) the amount referred to in sub-paragraph (3) on the assumption that the person would have been in full-time pensionable employment for the remainder of the contribution period;

(b) the amount referred to in sub-paragraph (4) on the assumption that the person would have been in full-time employment during such part of the contribution period as would have fallen after he attained the age of 60;

(c) the amount referred to in sub-paragraph (5) modified (in a case where the person was employed part-time immediately before he ceased to be in pensionable employment) such that in place of the definition of E there is substituted the following definition:–

“Eis the amount of the additional contributions for one year at the rate at which they would have been last payable on the assumption that the person would have been in full-time pensionable employment.”.

(5E) Where an election is made for the purpose of head (c) of sub-paragraph (5B) the amount of the lump sum payment is the aggregate of the amounts referred to in sub-paragraphs (5C) and (5D).

(5F) An election under sub-paragraph (5A) shall state whether it is an election for the purpose of head (a), (b) or (c) of sub-paragraph (5B).”; and

(f) in paragraph 13(4), for “G2” there shall be substituted “G4”.