The Teachers' Superannuation (Scotland) Amendment Regulations 2007

Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

50.—(1) Regulation E30 (entitlement to long-term family benefits) is amended as follows.

(2) After paragraph (2) insert the following–

“(2A) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.”.

(3) In paragraph (3)–

(a) after “male teacher not falling within paragraph (4A)” insert “or (4B)”;

(b) in sub paragraph (b) for “regulation C8 or C9” substitute “old regulation C8 or C9”; and

(c) in sub paragraph (c) for “regulation C5 or C7(1)” substitute “old regulation C5 or regulation C7(1)”.

(4) In paragraph (4)–

(a) after “paragraph (3) or (4A)” insert “or 4B”;

(b) in sub paragraph (b) for “regulation C5 or C7(1)” substitute “old regulation C5 or regulation C7(1)”;

(c) in paragraph (4)(c) omit “and”;

(d) in paragraph (d) after “transfer value”–

(i) insert “(other than one mentioned in subparagraph (e))”; and

(ii) for “receipt of the transfer value” substitute “the acceptance of the transfer value”.

(e) after paragraph 4(d) insert–

“(e) where a transfer value has been accepted in respect of comparable British service–

(i) any period which consists of, or is attributable to, service after 5th April 1988; and

(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased’s widower.”.

(5) In paragraph (4A)–

(a) in sub paragraph (b) for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”; and

(b) in sub paragraph (c) for “regulation C5 or C7(1)” substitute “old regulation C5 or regulation C7(1)”.

(6) After paragraph (4A) insert the following–

“(4B) In the case of a teacher who dies and is survived by a surviving nominated partner, the teacher’s relevant service comprises, subject to paragraph (2)–

(a) any period of pensionable employment after 31st March 2007;

(b) any period beginning after 31st March 2007 in respect of which additional contributions have been paid under old regulation C8 or regulation C9;

(c) any period of reckonable service in respect of which family benefit contributions have been paid under Part IIB of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIB;

(d) where a transfer value has been accepted in respect of comparable British service, any period which consists of or is attributable to service which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to a person (other than the deceased’s surviving spouse or surviving civil partner) with whom at the date of his or her death the deceased was living as if they were husband and wife or as if they were civil partners; and

(e) where the deceased entered pensionable employment after 31st March 2007 and a transfer value (other than one mentioned in subparagraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.”.

(7) In paragraph (5)(a) for “any surviving spouse or any surviving civil partner” substitute “any surviving spouse, surviving civil partner or surviving nominated partner”.

(8) In paragraph (9) for “surviving spouse or surviving civil partner” substitute “surviving spouse, surviving civil partner or (where the teacher’s relevant service under paragraph (4B) includes service prior to 6th April 1997) surviving nominated partner”.