Amendment of the Teachers' Superannuation (Scotland) Regulations 20054.
(1)
Regulation B2 (part-time service) is amended as follows.
(2)
In paragraph (1) for “B9” substitute “B8”.
(3)
After paragraph (5) insert–
“(5A)
Where the election is made by a teacher with mixed service and, pursuant to paragraph (5), has effect from a date earlier than that referred to in paragraph (4) all pensionable employment during the back period shall be treated as having occurred after the post-break employment start.
(5B)
Where the election is made by a 2007 or later entrant and, pursuant to paragraph (5), has effect from a date earlier than that referred to in paragraph (4) all pensionable employment during the back period shall be treated as having occurred on or after 1st April 2007.”.