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The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014
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Meaning of “tapered protection member”
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9.—(1) A person (P) is a tapered protection member of an existing scheme on the scheme closing date if—
(a)on that date, P is an active member of the existing scheme;
(b)on 31st March 2012, P was an active member of the existing scheme; and
(c)unless P dies, P would reach normal pension age under the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive).
(2) P ceases to be a tapered protection member on whichever of the following days occurs first—
(a)P’s closing date; or
(b)the day on which P ceases to be an active member of the existing scheme.
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