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The Teachers' Superannuation (Scotland) Amendment Regulations 1998

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Revaluation of guaranteed minimum in certain cases

7.  For regulation E2 there shall be substituted–

“E2.—(1) This regulation applies where–

(a)a teacher has ceased to be employed in reckonable service; and

(b)the guaranteed minimum in relation to his pension is appropriately secured (within the meaning of section 19 of the Pension Schemes Act 1993).

(2) The earnings factors of such a teacher shall be determined for the purposes of section 14(2) of that Act–

(a)by reference to the last order under section 21 of the Social Security Pensions Act 1975(1) or section 148 of the Social Security Administration Act 1992(2) to come into force before the end of the tax year in which he ceased to be a pensionable employee; and

(b)without reference to the last such order to come into force before the end of the final relevant year.

(3) The weekly equivalent mentioned in section 14(2) of the Pension Schemes Act 1993 shall be increased by at least the prescribed percentage for each relevant year after the end of the tax year in which he ceased to be a pensionable employee and in accordance with such additional requirements as may be prescribed for the purposes of section 16(3)(3) of that Act.

(4) In this regulation–

  • “relevant year” and “final relevant year” have the meanings given respectively in sections 14(8)(4) and 16(5) of the Pensions Schemes Act 1993;

  • “prescribed percentage” has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations 1996(5).”

(1)

1975 c. 60; section 21 was repealed by the Social Security (Consequential Provisions) Act 1992 (c. 6), section 3(1) and Schedule 1.

(3)

1993 c. 48; section 16(3) was amended by the Pensions Act 1995 (c. 26), Schedule 5, paragraph 28.

(4)

Section 14(8) was amended by the Pensions Act 1995, Schedule 5, paragraph 27.

(5)

S.I. 1996/1172; amended by S.I. 1996/1977 and 1997/786 and 819.

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