The Teachers’ Pension Scheme (Scotland) Regulations 2014

PART 7 Provision in relation to existing scheme

Election to opt out of existing scheme continues to have effect

45.  A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on the scheme closing date—

(a) P is not a protected member of the existing scheme; and

(b) an election to opt out of the existing scheme in relation to that employment has effect.

Qualifying for retirement benefits under existing scheme

46.  In determining whether a transition member with continuity of service is qualified for retirement benefits under the existing scheme, the member’s qualifying service includes the total of—

(a) the member’s qualifying service under the existing scheme; and

(b) the member’s qualifying service under this scheme.

Nomination continues to have effect

47.  A nomination under regulation E24 (death grants), E26A (nomination of partner) or E27 (nomination of other adult beneficiary) of the 2005 Regulations(1) has effect as if made under Part 6 of these Regulations.

Repayment of balance of contributions

48.  An application by a transitional member (P) for the repayment of the balance of P’s contributions under regulation 183 is also an application for any repayment of the balance of contributions due to P under regulations C11 to C13 of the 2005 Regulations.

Residential emoluments

49.  Where the money value of residential benefits in kind of a transition member (P) is treated as part of P’s contributable salary for the purposes of regulation C1(1)(a) of the 2005 Regulations, this has effect as if an application had been made under regulation 35.

Transfer payments in respect of the existing scheme

50.  A transfer payment made in respect of a transition member by the scheme manager must be in relation to any benefits accrued in this scheme and any service accrued under the existing scheme.

Election to pay contributions by a person serving in a reserve force

51.—(1) An election by a transition member (P) to pay contributions made under regulation C9 of the 2005 Regulations has effect as if made under regulation 25.

(2) On becoming an active member of this scheme, P does not begin to accrue service which counts for the purpose of benefits in respect of P’s permanent service for the purpose of regulation C9(2) of the 2005 Regulations.

(1)

Regulation E26A was added by S.S.I. 2007/189.