The Teachers' Superannuation (Scotland) Amendment Regulations 2007

Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

7.—(1) Regulation B8 (resumption of pensionable status) is amended as follows.

(2) After paragraph (1) insert–

“(1A) A teacher to whom regulation B6(5) applies or has applied who is in employment which would otherwise have been pensionable employment may at any time, by giving written notice to the Scottish Ministers, make an election under this regulation.”.

(3) In paragraph (3) after “paragraph (1)(a)” insert “or, subject to paragraph (4A), paragraph (1A)”.

(4) After paragraph (4) insert–

“(4A) Where the teacher making the election falls within paragraph (1A) and is in the same employment as he or she was in immediately before 1st April 2007 the election may, provided that the contributions payable under regulation C4A and H5A are paid, have effect on such date earlier than that specified in paragraph (3) as the employer agrees.

(4B) The earlier date referred to in paragraph (4A) may not however be a date before 1st October 2001 or the date on which the further employment commenced, if that was after 1st October 2001.

(4C) Where the election under paragraph (1A) is made by a teacher with mixed service and the election has effect, pursuant to paragraph (4A), on a date earlier than that specified in paragraph (3) all pensionable employment before the date specified in paragraph (3) shall be treated as having occurred–

(a) after the post-break employment start, where the election is made by a person with mixed service; or

(b) on or after 1st April 2007, where the election is made by a 2007 or later entrant.”.