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The Teachers’ Superannuation (Scotland) Amendment (No. 2) Regulations 2011
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- Scottish Statutory Instruments
- 2011 No. 52
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Teachers’ Superannuation (Scotland) Regulations 2005 (“the principal Regulations”).
Regulation 3 amends regulation E6A in relation to the re-valuation of additional pension where a member elects to take the additional pension at the same time as a phased retirement pension. The amendment makes provision for additional pension purchased before 1st April 2011 to continue to be re-valued by the Retail Prices Index and for additional pension purchased on or after 1st April 2011 to be re-valued in line with the rate set under the Pensions (Increase) Act 1971.
Regulation 4 amends regulation E7A in relation to the re-valuation of additional pension. The amendment makes provision for additional pension purchased before 1st April 2011 to continue to be re-valued by the Retail Prices Index and for additional pension purchased on or after 1st April 2011 to be re-valued in line with the rate set under the Pensions (Increase) Act 1971.
Regulation 5 inserts a new definition in to Schedule 1 for “the Prices Index”.
Regulation 6 amends Schedule 2A to provide for the maximum amount of additional pension that can be purchased to be up-rated in line with the rate set under the Pensions (Increase) Act 1971 from 1st April 2011.
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