The Teachers' Superannuation (Scotland) Amendment Regulations 2008

Election in respect of protected benefits payable under the 2005 Regulations

30.—(1) This regulation applies to a person–

(a) to whom a protected benefit is being paid or may become payable; and

(b) who is placed in a worse position than the person would have been if a provision made by these Regulations had not applied in relation to the protected benefit.

(2) A protected benefit is one which is being paid, or may become payable, under the 2005 Regulations to, or in respect of, a teacher who was employed in qualifying employment but ceased to be employed, or died before the relevant provision came into effect.

(3) A person to whom this regulation applies may, by giving written notice to the Scottish Ministers before 1st September 2008, elect that the relevant provision shall not apply in relation to the protected benefit.

(4) If the election under paragraph (3) is made in relation to the benefit of a teacher who is in pensionable employment or subsequently becomes re-employed in pensionable employment–

(a) the election has effect in relation to the benefit only to the extent that it accrues or has accrued by virtue of–

(i) periods of reckonable service before the cessation referred to in paragraph (2) (or, if there has been more than one cessation, the last of them before the relevant provision came into effect); or

(ii) contributions paid in respect of such periods; and

(b) in determining entitlement to, or the amount of, the benefit to that extent the teacher is treated as having never re-entered pensionable employment again at any time after the cessation referred to in paragraph (2) (but without prejudice to the application of this paragraph),

and the 2005 Regulations apply accordingly.