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The Teachers' Superannuation (Scotland) Regulations 2005

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5.—(1) At any time during the contribution period the teacher may by giving written notice to the Scottish Ministers elect to reduce the rate at which the additional contributions are payable.

(2) An election under this paragraph shall specify whether the reduced rate is to be paid–

(a)in respect of the balance of the contribution period, specified in the principal election, after the election under this paragraph has effect in accordance with sub-paragraph (3); or

(b)for a particular period, specified in the election, extending beyond the contribution period during which additional contributions were to be paid in respect of the past period specified in the principal election.

(3) An election under this paragraph–

(a)has effect only if the Scottish Ministers notify the teacher in writing that it has been accepted; and

(b)on acceptance, has effect as from the first day of the month following the date of its acceptance by the Scottish Ministers.

(4) Calculations relating to any change in the amount of reckonable service to which the teacher will become entitled, or to any change in the contribution period, resulting from an election under this paragraph shall be made on an actuarial basis.

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