The Teachers’ Superannuation and Pension Scheme (Additional Voluntary Contributions) (Scotland) Regulations 2017

Contributor

7.—(1) Subject to paragraph (2), a person is a contributor while an election under regulation 4(1)(a) or (c) has effect or if the person has paid a lump sum pursuant to an election under regulation 4(1)(b).

(2) Before 6th April 2015, a person ceases to be a contributor if that person—

(a) has become entitled to retirement benefits under regulation E6 of the 2005 Regulations;

(b) has, under regulation 6(1)(d) or 6(3)(c), cancelled the election to pay regular contributions; or

(c) subject to paragraph (4), has ceased to be in pensionable service and is not paying contributions under regulation C9 of the 2005 Regulations or regulation 25 of the 2014 Regulations.

(3) On and from 6th April 2015 onwards, a person (P) ceases to be a contributor if P—

(a) has realised all of the funds invested on P’s behalf under regulations 9(1) and 10(2) and has not made a subsequent election under regulation 4 in respect of further pensionable service;

(b) has, under regulation 6(1)(d) or 6(3)(c), cancelled the election to pay regular contributions; or

(c) subject to paragraph (4), has ceased to be in pensionable service and is not paying contributions under regulation C9 of the 2005 Regulations or regulation 25 of the 2014 Regulations.

(4) For the purposes of this regulation a person who—

(a) has ceased to be in pensionable service; and

(b) has re-entered pensionable service within 3 months,

is to be treated as having continued to be in pensionable service.