The Teachers’ Pension Scheme (Scotland) Regulations 2014 No. 217

PART 5 Retirement benefits for teachers

CHAPTER 3 Phased retirement

Meaning of “entitlement day” (phased retirement pension)

89.  The entitlement day for a phased retirement pension is—

(a) if a person (P) meets the reduced annual rate condition, the day on which the reduced annual rate takes effect; or

(b) if P meets the new employment condition, the day on which P enters a new employment.