The Teachers' Superannuation (Scotland) Amendment Regulations 1998

Incomplete payment of additional contributions

22.  In Schedule 7, after paragraph 2 there shall be inserted the following paragraph:—

“3— (1) Subject to sub-paragraph (5), this paragraph applies where a teacher paying additional contributions for a past period in accordance with Part III of Schedule 4–

(a) ceases to be in full-time pensionable employment before the end of the contribution period; and

(b) does not again enter such employment within one month and before becoming entitled to payment of retiring allowances,

and no lump sum payment is made under paragraph 15 of Schedule 4.

(2) Subject to sub-paragraph (4), the teacher is entitled to count as reckonable service–

where–

• A is the past period,

• B is the contribution period, and C is so much of the contribution period as had elapsed when the pensionable employment ended.

(3) This sub-paragraph applies where–

(a) when the pensionable employment ended the teacher was incapacitated and had not attained the age of 60; or

(b) he died while in the pensionable employment; or

(c) he dies within three months after the end of the pensionable employment without having made an election under paragraph 15 of Schedule 4.

(4) Where sub-paragraph (3) applies–

(a) if when the pensionable employment ended at least one year of the contribution period had elapsed, the teacher is entitled to count the whole of the past period as reckonable service; and

(b) in any other case, he is not entitled to count any period as reckonable service and the additional contributions paid are to be refunded.

(5) This paragraph also applies where an election in respect of which additional contributions for a past period were paid by a teacher in accordance with Part III of Schedule 4 is revoked in accordance with regulation C3(13), but in this case references to the end of pensionable employment shall be read as references to the first day of the month following the date on which revocation of that election was accepted by the Secretary of State.”.