The Teachers' Superannuation (Scotland) Regulations 2005

1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C5 or C8 is A–B, where–

• A is the length of time specified in the second column of the Table below against the teacher’s adjusted age; and

• B is the length of any additional period already purchased or in course of being purchased by the teacher.

TABLE

Adjusted age	Length of time
Under 50	30 years
50 and under 51	23 years
51 and under 52	16 years
52 and under 53	9 years
53 and under 54	2 years
54 and over	Twice the difference in days between the adjusted age and 55 years

(2) A teacher’s adjusted age–

(a) if the teacher has continued in pensionable employment since the start of his or her first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable British service, is the teacher’s age at the start of his or her first pensionable employment; and

(b) in any other case, is C–D, where–

• C is the teacher’s age at the start of his or her most recent pensionable employment; and

• D is the total of the time the teacher had then spent in pensionable employment and the length of any reckonable service with which he or she has been credited on the acceptance of a transfer value in respect of comparable British service.