LegalizeThe Teachers’ Pension Scheme (Scotland) Regulations 2014
Made: 1st August 2014
Laid before the Scottish Parliament: 7th August 2014
Coming into force in accordance with regulation 1(2)
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PART 1 — Preliminary
Citation, extent and commencement
1
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Establishment of Scottish Teachers’ Pension Scheme 2014
2
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Interpretation
3
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Connected schemes
4
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Leaving pensionable service
5
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Leaving eligible employment
6
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PART 2 — Governance
Scheme manager
7
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Establishment of pension board
8
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Membership of pension board
9
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Establishment of scheme advisory board
10
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Membership of scheme advisory board
11
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Conflict of interest
12
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PART 3 — Scheme membership
CHAPTER 1 — Interpretation
Meaning of “an eligible employment”
13
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Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date”
14
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Meaning of “full-time” and “part-time” employment
15
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Meaning of “irregular employment”
16
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Meaning of “opt-out notice” and “opt-in notice”
17
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CHAPTER 2 — Membership
Eligibility for active membership
18
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More than one employment
19
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Dual capacity membership
20
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Payment of retirement benefits to dual capacity members
21
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CHAPTER 3 — Pensionable service
SECTION 1 — General provisions
Service not pensionable unless member is entitled to pay
22
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Service not pensionable unless members’ contributions are paid
23
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SECTION 2 — Service in Her Majesty’s armed forces
Pensionable service – armed forces service
24
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Election for armed forces service to be pensionable
25
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SECTION 3 — Pensionable service on or after automatic enrolment date
Pensionable service on or after automatic enrolment date
26
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Opting out of this scheme after automatic enrolment date
27
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Opting into this scheme after automatic enrolment date
28
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SECTION 4 — Pensionable service before automatic enrolment date
Pensionable service before automatic enrolment date
29
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Opting out of this scheme before automatic enrolment date
30
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Opting into this scheme before automatic enrolment date
31
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CHAPTER 4 — Pensionable earnings
Interpretation
32
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Pensionable earnings
33
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Amounts not forming part of pensionable earnings
34
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Application for residential benefits in kind to form part of pensionable earnings
35
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Money value of residential benefits in kind to form part of pensionable earnings
36
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Pensionable earnings for the purpose of accruing benefits
37
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CHAPTER 5 — Annual rate of pensionable earnings for multiple employments
Multiple regular full-time or part-time employments
38
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Multiple employments including at least one irregular employment
39
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PART 4 — Pension accounts
CHAPTER 1 — Interpretation
Interpretation
40
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Pensionable service
41
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Meaning of “leaver index adjustment”
42
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Meaning of “leaver PIA index adjustment”
43
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CHAPTER 2 — Calculation of accrued pension
Calculation of amount of accrued pension for purposes of retirement other than phased retirement
44
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Calculation of amount of accrued pension for purpose of phased retirement
45
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CHAPTER 3 — Pension accounts: general
Establishment of pension accounts: general
46
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Closure of pension accounts on transfer out or repayment of balance of contributions
47
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CHAPTER 4 — Active member’s account
Establishment of active member’s account
48
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Receipt of transfer values
49
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Receipt of club transfer values
50
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Account to specify amount of pension for a financial year
51
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Account to specify opening balance and index adjustment
52
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Ill-health pension ceases to be payable
53
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Phased retirement pension ceases to be payable
54
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CHAPTER 5 — Additional pension account
Establishment of additional pension account
55
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Account to specify amount of additional pension
56
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Account to specify opening balance and PIA index adjustment
57
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Ill-health pension ceases to be payable
58
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Phased retirement pension ceases to be payable
59
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CHAPTER 6 — Deferred member’s account
Establishment of deferred member’s account
60
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Account to specify amount of accrued earned pension and leaver index adjustment
61
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Account closed after break not exceeding 5 years or after service under another public service scheme
62
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Account remains open after disqualifying break of more than 5 years
63
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Account established after ill-health pension ceases to be payable
64
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Account established after phased retirement pension ceases to be payable
65
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CHAPTER 7 — Pensioner members’ accounts
SECTION 5 — Interpretation
Meaning of “full retirement earned pension”
66
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Meaning of “full retirement additional pension”
67
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Meaning of “phased retirement earned pension”
68
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Meaning of “phased retirement additional pension”
69
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Meaning of “standard reduction”
70
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Meaning of “actuarial adjustment”
71
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Meaning of “commutation amount”
72
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SECTION 6 — Establishment of pensioner members’ accounts
Pension accounts for active or deferred members who become pensioner members
73
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Pension accounts for phased retirement members
74
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SECTION 7 — Closure of accounts
Ill-health pension ceases to be payable
75
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Phased retirement pension ceases to be payable
76
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CHAPTER 8 — Pension accounts for pension credit members
Pension accounts for pension credit members
77
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Separate account for each capacity of membership
78
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PART 5 — Retirement benefits for teachers
CHAPTER 1 — Interpretation
Qualifying for retirement benefits
79
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Re-qualifying for retirement benefits in respect of post-benefit service
80
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Payment of retirement benefits for post-benefit service
81
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CHAPTER 2 — Age retirement
Meaning of “entitlement day” (age retirement pension)
82
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Entitlement to age retirement pension
83
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Annual rate of age retirement pension
84
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Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
85
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CHAPTER 3 — Phased retirement
Interpretation of Chapter
86
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The reduced annual rate condition
87
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The new employment condition
88
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Meaning of “entitlement day” (phased retirement pension)
89
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Entitlement to phased retirement pension
90
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Phased retirement applications
91
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Phased retirement proportion
92
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Annual rate of phased retirement pension
93
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Cessation of phased retirement pension
94
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Subsequent phased retirement applications
95
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CHAPTER 4 — Premature retirement
Interpretation “pensionable service”
96
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Meaning of “entitlement day” (premature retirement pension)
97
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Entitlement to premature retirement pension
98
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Annual rate of premature retirement pension
99
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CHAPTER 5 — Early retirement
Meaning of “entitlement day” (early retirement pension)
100
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Entitlement to early retirement pension
101
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Annual rate of early retirement pension
102
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CHAPTER 6 — Ill health retirement
SECTION 1 — General
Interpretation
103
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Incapacity definitions
104
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Ill-health applications
105
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SECTION 2 — Ill-health pension
Entitlement day for ill-health pension
106
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Entitlement to ill-health pension
107
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No entitlement to ill-health pension
108
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When ill-health pension does not become payable
109
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Annual rate of ill-health pension
110
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When ill-health pension ceases to be payable
111
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SECTION 3 — Total incapacity pension
Meaning of “entitlement day” (total incapacity pension)
112
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Entitlement to total incapacity pension
113
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Annual rate of total incapacity pension
114
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Cessation of total incapacity pension
115
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CHAPTER 7 — Short-service serious ill health grant
Application for payment of grant
116
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Meaning of “entitlement day” (short-service serious ill-health grant)
117
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Entitlement to short-service serious ill-health grant
118
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Amount of grant
119
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CHAPTER 8 — Short-service annuity for post-benefit service
Meaning of “entitlement day” (short-service annuity)
120
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Entitlement to short-service annuity
121
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Annual rate of short-service annuity
122
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PART 6 — Survivor’s benefits
CHAPTER 1 — General interpretation
General
123
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When a retirement pension does not become payable
124
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Meaning of “dies in service”
125
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Meaning of “dies out of service”
126
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Meaning of “dies as a pensioner member”
127
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Payment of survivor benefits for post-benefit service
128
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Death of a dual capacity member
129
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CHAPTER 2 — Specific interpretation
Meaning of “death grant beneficiary”
130
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Meaning of “surviving adult”
131
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Meaning of “surviving nominated partner”
132
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Meaning of “surviving nominated beneficiary”
133
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Meaning of “eligible child”
134
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CHAPTER 3 — Death grant
SECTION 1 — General
Payment of death grant
135
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SECTION 2 — Death in service
Death in service grant
136
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SECTION 3 — Death out of service
Death out of service grant
137
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Supplementary death grant payable on death of pensioner member
138
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CHAPTER 4 — Surviving adult pensions
Surviving adult pensions
139
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Annual rate of surviving adult pension: short-term
140
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Annual rate of surviving adult pension: long-term
141
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Enhancement of surviving adult pension
142
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CHAPTER 5 — Additional (surviving adult) pensions
Additional pensions for surviving adults
143
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Annual rate of additional (surviving adult) pension: short-term
144
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Annual rate of additional (surviving adult) pension: long-term
145
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CHAPTER 6 — Child pensions
Entitlement to child pension
146
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Annual rate of child pension: short-term
147
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Annual rate of child pension: long-term
148
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Enhancement of child pension
149
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PART 7 — Benefits for pension credit members
CHAPTER 1 — General
Interpretation of Part
150
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CHAPTER 2 — Pension credit retirement pension
Entitlement day for pension credit retirement pension
151
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Entitlement to pension credit retirement pension
152
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Annual rate of pension credit retirement pension
153
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CHAPTER 3 — Death grant
Meaning of death grant beneficiary
154
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Death grant: death of pension credit member before pension becomes payable
155
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Death grant: death of pension credit member after benefits payable
156
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Payment of death grant
157
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PART 8 — Payment of benefits
CHAPTER 1 — Application for payment of benefits
Benefits payable by the scheme manager
158
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Application for payment of benefits
159
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CHAPTER 2 — Payment of pensions
Payment of pension
160
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Payment of lump sums
Member declaration
161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commutation of part of pension
162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of lump sum payable under regulation 162
163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commutation amount for lump sum payable under regulation 162
164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commutation of whole pension (serious ill-health)
165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of lump sum payable under regulation 165 instead of retirement pension
166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of lump sum payable under regulation 165 instead of a pension credit retirement pension
167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commutation: small pensions
168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4 — Continuing entitlement to benefit
Evidence of continuing entitlement to benefit
169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cessation of benefits where no entitlement
170
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5 — Miscellaneous
Recovery of overpayment of benefits
171
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest on late payment of benefits
172
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of benefits in certain cases
173
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Benefits not assignable
174
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forfeiture of benefits
175
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction of benefits: annual allowances and lifetime allowance charge
176
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General prohibition on unauthorised payments
177
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 9 — Contributions
CHAPTER 1 — Interpretation of Part
Pensionable earnings for a pay period
178
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Employees’ contributions
Contributions for standard earned pension
179
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions under Schedule 2
180
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions payable during a period of permanent service in the armed forces
181
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Repayment of contributions after short service
Meaning of “entitlement day” (repayment of balance of contributions)
182
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entitlement to repayment of balance of contributions
183
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for repayment of balance of contributions
184
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of balance of contributions
185
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4 — Employers’ contributions
Employers’ contributions
186
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5 — Deduction and payment of contributions
Deduction of contributions from pensionable earnings
187
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions not made before an employment ends
188
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recovery of unpaid contributions from benefits
189
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment by employers to scheme manager
190
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 10 — Transfers
CHAPTER 1 — Preliminary
Application of Part
191
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation of Part
192
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Transfers on a cash equivalent basis
SECTION 1 — Application of Chapter
Application of Chapter
193
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECTION 2 — Transfers Out
Application of this Section
194
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for a statement of entitlement
195
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a transfer value
196
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a transfer value
197
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECTION 3 — Transfers in
Application for acceptance of a transfer value
198
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance of a transfer value
199
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of transferred pension
200
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Club transfers
SECTION 1 — Application of Chapter
Application of Chapter
201
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECTION 2 — Transfers out
Application of this Section
202
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for a club transfer statement of entitlement
203
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a club transfer value
204
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a club transfer value
205
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECTION 3 — Transfers in
Application for acceptance of a club transfer value
206
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance of a club transfer value
207
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of club transfer earned pension
208
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 11 — Miscellaneous and supplemental
Employment records
209
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information and documents
210
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provision of benefit information statements to members
211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extension of time
212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guaranteed minimum pension
213
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional provisions
214
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 1 — Eligible employment
PART 1 — General
Interpretation
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “accepted school”
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 — Pensionable service
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2 — Scheme flexibilities
PART 1 — General
Interpretation of Schedule
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “amount of extra pension”
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “overall amount of extra pension”
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Limit on elections
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Actuarial advice
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 — Additional pension election
CHAPTER 1 — Making an additional pension election
Election to pay contributions for additional pension
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annual rate of additional (self only) pension
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lump sum or monthly payments
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Making an additional pension election
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accepting an additional pension election
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Amount of additional pension contributions
Determination of contributions payable
11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Additional pension contributions paid by lump sum
Lump sum contributions: payment of contributions and credit of additional pension
12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund of lump sum contribution
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4 — Additional pension contributions by monthly payments
Application of Chapter
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of contributions
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member leaves all pensionable service before end of contributions payment period
16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Retirement pension (other than ill health pension) becomes payable before end of contributions payment period
17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5 — Revocation and refund
Revoking an additional pension election
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ill health pension becomes payable before end of contributions payment period
19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Death in service before end of contributions payment period
20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member leaves all pensionable service before qualifying for retirement benefits
21
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 — Faster accrual election
CHAPTER 1 — Making the election
Faster accrual election
22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Making a faster accrual election
23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accepting a faster accrual election
24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Payment of contributions
Determination of contributions payable
25
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of contributions
26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Revocation and refund
Revoking a faster accrual election
27
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member leaves all pensionable service before qualifying for retirement benefits
28
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4 — Election to buy out the standard reduction
CHAPTER 1 — General
When the standard reduction applies
29
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Determination of the buy-out value
30
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Making a buy-out election
Eligible to make buy-out election
31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Making a buy-out election
32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accepting a buy-out election
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3 — Payment of buy-out contributions
Determination of contributions payable
34
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of buy-out contributions
35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Monthly payments during gap in service
36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4 — Revocation and refund
Revoking a buy-out election
37
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member leaves all pensionable service before qualifying for retirement benefits
38
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3 — Transitional provisions
PART 1 — Interpretation
Interpretation
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “active member of existing scheme”
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “continuity of service”
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gap in service after scheme closing date
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “closing date” for a tapered protection member
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 — Exceptions for full protection members
Meaning of ―full protection member
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception for full protection member during protection period
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Full protection member not eligible to join this scheme
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 — Exceptions for tapered protection members
Meaning of “tapered protection member”
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception for tapered protection members during protection period
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tapered protection member not eligible to join this scheme
11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4 — Transition members becoming active members of this scheme
Meaning of “transition member”
12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Active members of the existing scheme
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transition members with continuity of service
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transition members without continuity of service
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5 — Receipt of club transfer values
Application of Part
16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member with full protection
17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Member with tapered protection or no protection
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 6 — Payment of benefits to transition members
CHAPTER 1 — General
Reaching normal pension age
19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of existing scheme rules
20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Determination of final salary
21
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annual rate of pension
22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2 — Application for payment of benefits
Application for payment of age retirement pension
23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of phased retirement pension
24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of premature retirement pension
25
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of early retirement pension
26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of ill-health pension
27
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entitlement to payment of total incapacity pension
28
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of retirement benefits after ill-health pension ceases to be payable
29
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction of ill-health pension and total incapacity pension
30
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entitlement to payment of a short-service serious ill-health grant
31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a surviving adult pension
32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of a surviving adult pension of a surviving adult of a transition member
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Long-term rate of a surviving adult pension of a surviving adult of a transition member
34
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction of surviving adult pension
35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of an additional (surviving adult) pension
36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a child pension
37
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of a child pension of an eligible child of a transition member
38
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rate of a child pension of an eligible child of a transition member
39
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction of child pension
40
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a death in service grant
41
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of a death out of service grant
42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for supplementary death grant
43
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for payment of benefits for pension credit members
44
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 7 — Provision in relation to existing scheme
Election to opt out of existing scheme continues to have effect
45
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying for retirement benefits under existing scheme
46
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nomination continues to have effect
47
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repayment of balance of contributions
48
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Residential emoluments
49
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer payments in respect of the existing scheme
50
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Election to pay contributions by a person serving in a reserve force
51
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signed
JOHN SWINNEY — A member of the Scottish Government — 28th July 2014
We consent
STEPHEN CRABB — MARK LANCASTER — Two of the Lords Commissioners of Her Majesty’s Treasury — 1st August 2014
Explanatory note
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Footnotes
[^f00001]: 2013 c.25.
[^f00002]: 2004 c.12.
[^f00003]: 1995 c.26.
[^f00004]: 2008 c.30.
[^f00005]: 1971 c.56.
[^f00006]: 1993 c.48.
[^f00007]: 1999 c.30.
[^f00008]: S.S.I. 2005/393.
[^f00009]: S.I. 2010/1055.
[^f00010]: S.I. 2002/2788.
[^f00011]: S.I. 1999/3312 to which there are amendments not relevant to these Regulations.
[^f00012]: S.I. 2002/2788.
[^f00013]: 1992 c.4.
[^f00014]: S.I. 2010/1056.
[^f00015]: See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.
[^f00016]: S.I. 2006/246.
[^f00017]: See section 37 of the Act for the meaning of “employer”.
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