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The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015
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- Scottish Statutory Instruments
- 2015 No. 146
- PART 3
- Regulation 9
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Protection of increases in guaranteed minimum pensions
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9.—(1) Chapter 3 of Part 4 of the 1993 Act (protection for early leavers: protection of increases in guaranteed minimum pensions (“anti-franking”)) is modified as follows.
(2) In the application of that Chapter to P as a member of the old scheme—
(a)in section 87(1)(a)(i)(1) (general protection principle), the reference to the time when P ceases to be in contracted-out employment by reference to a scheme is to be taken as a reference to the time when P ceases to be in employment which is contracted-out by reference to the new scheme; and
(b)subsequent references to “the cessation date” are to be construed accordingly.
(1)
Section 87 was amended by section 15(3)(a) of, and paragraphs 1 and 28 of Schedule 4 to, the Pensions Act 2007 (c.22). It is prospectively amended by section 24 of, and paragraph 38 of Schedule 13 to, the Pensions Act 2014 (c.19).
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