The Teachers' Superannuation (Scotland) Amendment Regulations 1997

Incomplete payment of additional contributions

34.  In Schedule 7–

(a) in paragraph 1(1) the words “Subject to sub-paragraph (8),” and “full-time” shall be deleted;

(b) in paragraph 1(3) for “C is so much of the contribution period” there shall be substituted “C is the period which the person is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period”;

(c) in paragraph 1(5)(b)(iii) for “as C, of so much of the part of the shortened contribution period” there shall be substituted “as C, of the period which the person is entitled to count as reckonable service (calculated, as appropriate in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during the shortened contribution period”;

(d) paragraph 1(8) shall be deleted;

(e) after paragraph 1 there shall be inserted the following paragraphs:–

“1A.— (1) This paragraph applies where a person paying additional contributions to purchase past added years in accordance with Part I of Schedule 4 revokes his election in accordance with regulation C3(13).

(2) In this paragraph A is the past period and B is the contribution period.

(3) Where this paragraph applies, the person is entitled to count as reckonable service–

where

C is the period which the person is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed by the first day of the month following the date on which the revocation of that election had been accepted in writing by the Secretary of State.

1B.— (1) This paragraph applies where a person has paid additional contributions to purchase past added years in accordance with Part I of Schedule 4 for the whole of the period during which they were to be paid (“the contribution period”) and

(a) has been in part-time employment at some time during the contribution period; but

(b) has not made a lump sum payment under regulation D3(1B).

(2) In this paragraph A is the past period and B is the contribution period.

(3) Where this paragraph applies, the person is entitled to count as reckonable service–

where

C is the period which the person is entitled to count as reckonable service (calculated in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during the contribution period.

1C.— (1) This paragraph applies where a person paying additional contributions to purchase past added years in accordance with Part I of Schedule 4–

(a) has been in part-time employment at some time during the period during which contributions were to be paid (“the contribution period”);

(b) ceases to be in pensionable employment before the end of the contribution period; and

(c) pays a lump sum under paragraph 5(5C) of Schedule 4.

(2) In this paragraph A is the past period and B is the contribution period.

(3) Where this paragraph applies, the person is entitled to count as reckonable service–

where

C is so much of B as had elapsed when the pensionable employment ended.

1D.— (1) This paragraph applies where a person paying additional contributions to purchase past added years in accordance with Part I of Schedule 4–

(a) has been in part-time employment at some time during the period during which contributions were to be paid (“the contribution period”);

(b) ceases to be in pensionable employment before the end of the contribution period; and

(c) pays a lump sum under paragraph 5(5D) of Schedule 4.

(2) In this paragraph A is the past period and B is the contribution period.

(3) Where this paragraph applies, the person is entitled to count as reckonable service–

where

C is the aggregate of–

(a)

the period which the person is entitled to count as reckonable service (calculated in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed when the pensionable employment ended; and

(b)

the period from the date when the pensionable employment ended to the end of the contribution period. ”;

(f) in paragraph 2(2) in the definition of B there shall be added at the end–

“and, in the case of a person in part-time pensionable employment, on the assumption that he had made an election under paragraph 5(5B)(c) of Schedule 4,”;

(g) paragraph 3 shall be deleted.