The Teachers' Superannuation (Scotland) Amendment Regulations 1999

Additional contributions for current period: service in a reserve force

6.  In regulation C8A(1), for paragraphs (1) to (4) there shall be substituted–

“(1) This regulation applies to a teacher who ceases to be in pensionable employment by virtue of being called out or recalled for permanent service in Her Majesty’s armed forces in pursuance of a call-out notice or call-out order or a recall order made under the Reserve Forces Act 1996(2), provided that–

(a) the teacher does not apply for payment of any retirement benefits to which he would otherwise be entitled on ceasing to be in such employment; and

(b) he does not accrue any reckonable service in the Armed Forces Pension Scheme or become a member of any other occupational pension scheme during his period of permanent service.

(2) Subject to paragraphs (10) and (11), a teacher to whom this regulation applies may elect to pay additional contributions in order to become entitled to count as reckonable service a period (“the period”) beginning on the day after the cessation of the pensionable employment and ending with the date on which he is released from permanent service or discharged.

(3) An additional contribution is payable for each financial year and is–

(a) 6% of the notional salary for so much of the period as falls within that financial year; and

(b) where an election has been made under regulation C1A(1)(3), an amount equivalent to any contributions which would have been paid under regulation C2(1A)(4) for so much of the period as falls within that financial year taking the reference in that regulation to the teacher’s actual contributable salary as a reference to the notional salary disregarding the election under regulation C1A(1).

(4) The notional salary is the salary that would have been payable if pensionable employment had not ceased and the teacher had continued to be employed in the same post and on the same terms taking into account, where appropriate, any election under regulation C1A(1).”.

(1)

Regulation C8A was inserted by S.I. 1993/2513.

(2)

1996 c. 14.

(3)

Regulation C1A was inserted by S.I. 1998/718.

(4)

Paragraph (1A) of Regulation C2 was inserted by S.I. 1998/718.