
1 

(1) These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 1994.
(2) These Regulations shall–
(a) come into force on 30th November 1994, except for regulation 8 which shall come into force on 1st April 1995; and
(b) have effect for the purposes of regulation 9 from 1st April 1994.
2 
In these Regulations “the principal Regulations” means the Teachers' Superannuation (Scotland) Regulations 1992().
3 
In regulation B7 of the principal Regulations–
(a) in paragraph (1) for the words “paragraphs (5) and (6),” there shall be substituted the words “paragraph (6)”;
(b) paragraph (5) shall be deleted; and
(c) paragraph (6)(a) shall be deleted.
4 
In regulation C3 of the principal Regulations–
(a) in paragraph (1)(a) the words “except where paragraph (5) applies,” shall be deleted;
(b) in paragraph (2), for the words “(3) to (12)” there shall be substituted “(4) and (6) to (12)”;
(c) after paragraph (2)(b) the word “or” shall be inserted;
(d) paragraph (2)(d) and the word “or” preceding it shall be deleted;
(e) paragraphs (3) and (5) shall be deleted;
(f) paragraph (6)(g)(ii) and the word “or” preceding it shall be deleted; and
(g) paragraph (12)(d)(ii) and the word “, and” preceding it shall be deleted.
5 
In regulation C4 of the principal Regulations there shall be deleted–
(a) paragraph (1)(b)(ii) and the word “and” preceding it; and
(b) paragraph (4)(a).
6 
In regulation C12 of the principal Regulations–
(a) in paragraph (1), for the words “paragraph 3” there shall be substituted the words “paragraph 2”; and
(b) paragraph (1)(b) shall be deleted.
7 
In regulation C13 of the principal Regulations, after paragraph (6) there shall be inserted–“
(7) For the purposes of this regulation, a person is to be treated as being in pensionable employment if he is paying additional contributions under regulation C8 or under regulation C8A.”.
8 
In regulation D1 of the principal Regulations–
(a) for paragraph (3) there shall be substituted–“
(3) Where during a financial year a teacher has spent one or more periods in part-time service, each such period counts as–365×ABdays of reckonable servicewhere
 A is the number of hours worked by the teacher and B is the number of hours which would have been worked if the employment had been full-time and had continued throughout the year.”
(b) after paragraph (4) there shall be inserted the following paragraph:–“
(5) In calculating the length of reckonable service–
(a) no account shall be taken of a leap year day (29th February), except as provided in sub-paragraph (b) below; but
(b) where total reckonable service which includes part of a year ends in a leap year on or after the leap year day, that day shall be included in the number of days of reckonable service.”.
9 
In regulation E15 of the principal Regulations–
(a) in paragraph (2) there shall be deleted the words “in respect of any employment falling within paragraph (1) being employment which is expressed to be regular employment”;
(b) paragraph (3) shall be deleted; and
(c) in paragraph (4), for the words “paragraphs (2) and (3)” there shall be substituted “paragraph (2)”.
10 
In regulation E19(7) of the principal Regulations there shall be inserted after the words “it shall be paid” the words “to the person nominated by the deceased to receive the gratuity or, in the absence of such a nomination,”.
11 
In regulation E20(6) of the principal Regulations there shall be inserted after the words “it shall be paid” the words “to the person nominated by the deceased to receive the grant or, in the absence of such a nomination,”.
12 
In regulation E21(6)(b) of the principal Regulations there shall be inserted after the word “calling” the words–“and he has been receiving full-time education or attending such course of training or both continuously since having attained that age without a break at any one time of longer than 18 months”.
13 
In regulation E22(1) of the principal Regulations for the words “while in pensionable employment” there shall be substituted the words “before retirement benefits have been paid”.
14 
In regulation E27(3) of the principal Regulations for the words “regulation E26(6)” there shall be substituted the words “regulation E26(8)”.
15 
In regulation H1 of the principal Regulations–
(a) for paragraph (1)(a) there shall be substituted the following:–“
(a) a teacher who has been in pensionable employment either–
(i) is transferred to employment in a different post with the same employer; or
(ii) having ceased to be employed is re-employed within 6 months in a different post with the same employer,
at a reduced rate of contributable salary; and”;
(b) in paragraph (1)(b) there shall be inserted after the word “to” the word “be”; and
(c) there shall be inserted at the end of paragraph (3) the following paragraph:–“
(4) Where a board of management becomes a person’s employer by virtue of the operation of section 22 of the Self-Governing Schools etc. (Scotland) Act 1989() or section 15 of the Further and Higher Education (Scotland) Act 1992() then, for the purposes of this regulation, the said board of management shall be treated as the same employer as the education authority who employed that person immediately before his employment was transferred pursuant to that section.”.
16 
In Schedule 1 to the principal Regulations, in the definition of “Incapacitated”, for the words “community charges” there shall be substituted the words “council tax”.
17 

(1) In Table 1 in paragraph 3 of Schedule 4 to the principal Regulations–
(a) for the figure “2.17” for the percentage contribution for age 54, contribution period 8 years, there shall be substituted the figure “2.71”; and
(b) for the figure “0.86” for the percentage contribution for age 40, contribution period 23 years, there shall be substituted the figure “0.90”.
(2) In Table 5 in paragraph 14 of Schedule 4 to the principal Regulations, for the figure “.0187” corresponding to rate of interest 8.00-8.49% and contribution period 6 years, there shall be substituted the figure “.0178”.
(3) Part IV of Schedule 4 to the principal Regulations (Method D) shall be deleted.
18 
In Schedule 5 to the principal Regulations, for paragraph 1(5)(b) there shall be substituted the following:–“
(b) has effect from the beginning of the month following the month in which the Secretary of State gives written notice of his acceptance of the election.”.
19 
In paragraph 1 of Schedule 10 to the principal Regulations there shall be inserted an additional sub-paragraph as follows:–“
(3) The part allocated must not be such as to cause the retirement pension payable to be less than the guaranteed minimum.”.
20 
The amendment to regulation E21(6)(b) of the principal Regulations made by regulation 12 above shall not apply in relation to a provision to or for the benefit of a child of a person who was in pensionable employment but ceased to be so employed before 30th November 1994, or who died before that date.
21 

(1) This regulation shall apply in the case of any person (“a relevant beneficiary”) to whom any benefit (including a return of contributions) is or may become payable, being a benefit (“a relevant benefit”) payable to or in respect of a person who before the date when the regulation making the amendment referred to in paragraph (2) comes into force–
(a) ceased to be in pensionable employment (whether or not he has subsequently recommenced any such employment); or
(b) died while still in such employment.
(2) If, in relation to a relevant benefit, a relevant beneficiary–
(a) would be placed by any amendment made by these Regulations in a worse position than he would have been in if that amendment had not been made, and
(b) so elects, by notice in writing given to the Secretary of State before the relevant date,
then, in relation to that benefit, the principal Regulations shall have effect, subject to paragraph (4), as if the amendment had not been made.
(3) For the purpose of paragraph (2) the relevant date is–
(a) in the case of the amendments made by regulation 10 or 11, the date 6 months after that regulation comes into force or the date one month after the death in respect of which the relevant benefit may be paid, whichever is later;
(b) in the case of the amendments made by any other regulation, the date 6 months after that regulation comes into force.
(4) If such an election as is mentioned in paragraph (2) is made, in relation to a benefit which is or may become payable to him, by a person who is in pensionable employment when the regulation making the amendment comes into force or who recommences service in such employment, then–
(a) the election shall have effect in relation to the benefit only to the extent that it accrues, or has accrued–
(i) by virtue of periods of service rendered before the cessation referred to in paragraph (1) above or, if there has been more than one such cessation, the last of them before the regulation making the amendment comes into force; or
(ii) by virtue of contributions paid in respect of any such periods of service; and
(b) in determining entitlement to, or the amount of, the benefit to that extent he shall (without prejudice to the application of this paragraph) be treated as if he had never recommenced service in such employment at any time after the cessation referred to in sub-paragraph (a) above,
and the principal Regulations shall apply accordingly.
Fraser of Carmyllie
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
28th September 1994We consent
A J B Mitchell
Kenneth Clarke
Two of the Lords Commissioners of Her Majesty’s Treasury
11th October 1994