EDUCATION, SCOTLAND Citation and commencement 1 1 These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 1989 and may be cited together with the Teachers' Superannuation (Scotland) Regulations 1977 to 1988 as the Teachers' Superannuation (Scotland) Regulations 1977 to 1989. 2 These Regulations shall come into force on 1st June 1989 and shall have effect from 6th April 1988 except for regulations 3(a), 7, 24 and 25 which shall have effect from 1st June 1989. Interpretation 2 In these Regulations, a reference to “the principal Regulations” is a reference to the Teachers' Superannuation (Scotland) Regulations 1977 . Definitions 3 In regulation 3 of the principal Regulations— a after the definition of “Act of 1939” there shall be inserted the following definition:— “the 1965 family benefit regulations ” means the Teachers (Superannuation) (Family Benefits) (Scotland) Regulations 1965 ; ; b after the definition of “agreed” there shall be inserted the following definition:— “appropriate personal pension scheme” means a personal pension scheme for which there is in force a certificate issued in accordance with section 2 of the Social Security Act 1986 ; ; c after the definition of “disqualifying income” there shall be inserted the following definition:— “earnings factors” has the same meaning as in section 13 of the Social Security Act 1975 ; ; d after the definition of “employer” there shall be inserted the following definition:— “excluded employment” has the meaning given by regulation 4A(2); ; e after the definition of “Pensions Act” there shall be inserted the following definition:— “personal pension scheme” has the same meaning as in section 84(1) of the Social Security Act 1986; ; and f after the definition of “Salaries Memorandum” there shall be inserted the following definition:— “Self-employed pension arrangement” means a personal pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 which is approved by the Inland Revenue under that Chapter; but which is neither a personal pension scheme within the meaning of the Social Security Act 1986 nor a contract or a scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988; ; g for the definition of “widower” there shall be substituted:— “widower” means the husband of a deceased woman teacher; . Voluntary Membership 4 1 In regulation 4(2) of the principal Regulations, after sub-paragraph (d) there shall be inserted the words “except at any time when his employment is excluded employment by reason of regulation 4A”. 2 After regulation 4 of the principal Regulations there shall be inserted the following Regulations:— Voluntary Membership 4A 1 Notwithstanding the provisions of regulation 4(2), a teacher who— a is employed in reckonable service, or b is not so employed but expects to enter an employment in which he would be so employed, may at any time, by giving written notice to the Secretary of State, make an election under this Regulation. 2 As from the date from which the election has effect, the employment referred to in paragraph (1) and any subsequent periods of employment which would otherwise be reckonable service shall, subject to regulation 4B below, not be reckonable service, and employment where this paragraph applies is in these Regulations referred to as “excluded employment”. 3 An election under this regulation shall have effect— a where paragraph 1(a) applies, from the first day of the pay period after that in which the notice was received by the Secretary of State; b where paragraph 1(b) applies, if the notice is received by the Secretary of State within the first pay period of commencing employment, from the date on which the teacher became so employed. 4 For the purposes of this regulation and regulation 4B— “pay period” means the period of employment at the end of which a teacher receives payment of salary from his employer. Resumption of Membership 4B 1 Subject to paragraphs (4) and (5), a teacher who has made an election under regulation 4A, who has since been in excluded employment and who— a is in excluded employment, or b is not in, but expects to enter, employment which is excluded employment by virtue of his having previously made an election under regulation 4A, may, at any time, by giving written notice to the Secretary of State, make an election under this regulation. 2 As from the date on which the election has effect, subject to regulation 4A, any excluded employment on or after that date shall become employment in reckonable service. 3 An election under this regulation shall have effect— a where paragraph 1(a) applies, from the first day of the pay period after that in which the notice was received by the Secretary of State; and b where paragraph 1(b) applies, if the notice is received by the Secretary of State within the first pay period of commencing that employment, from the date on which he became so employed. 4 If after making an election under this regulation a teacher makes a further election under regulation 4A above, he may make a further election under this regulation only if, since he made the further election under regulation 4A, there has been a period of not less than 5 years during which he was not in any excluded employment. 5 For the purposes of this regulation the Secretary of State may in a particular case— a accept an election where the period specified in paragraph (4) is less than 5 years; or b refuse to accept an election where the teacher is on sick leave. Part-time service 5 In regulation 5 of the principal Regulations— a in paragraph (1), there shall be inserted at the beginning the words “Subject to paragraph (6)”; b in paragraph (2), there shall be inserted at the beginning the words “Subject to regulation 4A”; and c after paragraph (5) there shall be added the following paragraph:— 6 Paragraph (1) shall not apply to a teacher who has made an election under regulation 4A. . Service not reckonable 6 Regulation 6(3)(b) of the principal Regulations is revoked. Contributions for pre-April 1972 family pensions 7 For regulations 30 to 38 of the principal Regulations there shall be substituted the following regulation:— Additional contributions for family benefits 30 1 Parts I and III of Schedule 4 have effect for enabling men and unmarried women to pay additional contributions (“family benefit contributions”) in order to secure, or to increase, family benefits in respect of reckonable service before 1st April 1972. 2 Parts II and III of Schedule 4 have effect for enabling married women to pay family benefit contributions in respect of reckonable service before 6th April 1988. . Return of contributions on cessation of employment 8 In regulation 39 of the principal Regulations— a there shall be inserted at the beginning of paragraph (1) the words “Subject to paragraph (2)”; b there shall be substituted for sub-paragraph (a) of paragraph (1) the following:— a i he is not entitled to any benefit; or ii subject to paragraph (3), he is not qualified by virtue of service under regulation 46; ; c after paragraph (1) there shall be added the following proviso:— Provided that the sum payable to a teacher whose application for a refund of contributions under this regulation was received by the Secretary of State before 6th April 1988 shall be reduced in respect of tax chargeable only by the sum by which it would have been reduced if the payment had been made by the Secretary of State on 5th April 1988. ; and d for paragraphs (2) and (3) there shall be substituted the following paragraphs:— 2 For the purposes of paragraph (1), the making of an election under regulation 4A shall be treated as ceasing to be employed in reckonable service. 3 This regulation shall not apply where a transfer value has been paid to the Secretary of State by the trustees or managers of a personal pension scheme in respect of a teacher notwithstanding that he has less than 2 years' service. . Calculation for the purposes of regulations 39 and 41 9 In regulation 42 of the principal Regulations, paragraphs (10) and (11) are revoked. Return of member’s contributions 10 At the end of regulation 43(1) of the principal Regulations there shall be added the following proviso:— Provided that the sum payable to a member whose application for a refund of contributions under this regulation was received by the Secretary of State before 6th April 1988 shall be reduced in respect of tax chargeable only by the sum by which it would have been reduced if the payment had been made by the Secretary of State on 5th April 1988. . Guaranteed Minimum Pension 11 In regulation 45A of the principal Regulations— a for paragraphs (2) and (3) there shall be substituted the following:— 2 The words and expressions used in this regulation shall have the same meaning as in the Pensions Act . 3 If a teacher has a guaranteed minimum in accordance with section 35 of the Pensions Act in relation to the pension provided for him under these Regulations— a he shall be entitled to receive from state pension age an annual pension payable at a rate equivalent to a weekly rate of not less than the guaranteed minimum; b if the member is a man and dies at any time leaving a widow, in relation to the weekly rate of the pension provided for her under this scheme, she shall be entitled, during any such period as is mentioned in section 36(6) of the Pensions Act, to a long term pension which shall not be less than half that member’s guaranteed minimum; c if the member is a woman and dies on or after 6th April 1989 leaving a widower, in relation to the weekly rate of the pension provided for him under this scheme, he shall be entitled to a long term pension which shall not be less than half of that part of the member’s guaranteed minimum which is attributable to earnings factors for the tax year 1988/89 and subsequent tax years. 4 The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors in the tax years from (and including) 1988/89, be increased in accordance with the requirements of section 37A of the Pensions Act and to the extent of any orders made thereunder. 5 If the commencement of any member’s guaranteed minimum pension is postponed for any period, his guaranteed minimum shall be increased to the extent, if any, specified in section 35(6), (6A) and (6B) of the Pensions Act, as amended from time to time. . Entitlement to retiring allowances on grounds of age or redundancy 12 In regulation 46 of the principal Regulations— a in paragraph (1), for sub-paragraphs (a) to (f), there shall be substituted the following:— a was on 6th April 1988 employed in reckonable service and has been employed in such service, whether before or after that date, for at least 2 years; or b has been employed in reckonable service after 5th April 1988 for at least 2 years; or c served in reckonable service before 6th April 1988 and has been employed in reckonable service or partly in reckonable service and partly in employment of a description specified in Schedule 5, for at least 5 years; or d not being such a person as aforesaid, has been employed in reckonable service during a period in respect of which he has a guaranteed minimum pension being a period in respect of which contributions equivalent premium cannot be paid. ; and b in paragraph (3), for the words “5 years” in both places where they occur, there shall be substituted the words “2 years”. Reckonable service for entitlement and for benefit 13 In regulation 49(2) of the principal Regulations, sub-paragraphs (cc) and (ccc) are revoked. Enhancement of reckonable service 14 In regulation 51 of the principal Regulations— a in paragraph (1), there shall be inserted, before the words “If while he is employed”, the words “Subject to paragraph (1A),”; b in paragraph (1)(a), there shall be inserted, after the words “if he has completed”, the words “5 years but”; and c after paragraph (1) there shall be inserted the following:— 1A In relation to a teacher employed in part-time service, paragraph (1) shall apply if— a the period over which the part-time service was recorded as reckonable service, in accordance with regulation 5(4)(a), extends to at least 5 years, and b for the purposes of calculating the retiring allowance under regulation 47 the reference in paragraph (1) to years completed shall be construed as a reference to the reckonable service calculated in accordance with regulation 5(4)(b). . Death gratuities 15 In regulation 57(2)(b) of the principal Regulations, for the words “5 years”, there shall be substituted the words “2 years”. Abatement of annual pension 16 In regulation 60(1) of the principal Regulations, the following paragraph shall be added after paragraph (a):— aa excluded employment by virtue of an election made under regulation 4A. . Short-term pensions 17 In regulation 63(2)(b) of the principal Regulations, for “5”, there shall be substituted “2”. Long-term pensions 18 In regulation 64 of the principal Regulations— a in paragraph (1), there shall be inserted at the beginning the words “Subject to paragraph (1B),” and for “5” there shall be substituted “2”; b in paragraph (1A), for the words “46(1)(e)”, there shall be substituted the words “46(1)(d)”; c there shall be inserted after paragraph (1A) the following:— 1B In respect of a teacher such as is mentioned in paragraph (1), who dies while employed in reckonable service, or to whom retiring allowances were paid on grounds of incapacity by virtue of regulation 47, and whose service counting for benefit is less than 5 years, in calculating any long-term pension Note 2 to Table 2 shall be disregarded. ; d in paragraph (4), for the words “widow or”, there shall be substituted “widow, widower,”; and e for paragraph (8) there shall be substituted the following:— Notwithstanding the provisions of this regulation and Schedules 8 and 9, in the case of a widow of a teacher who was employed in reckonable service after 5th April 1978, or in the case of a widower of a teacher last employed after 5th April 1988, where the marriage took place after the day on which the teacher was last employed in reckonable service, the reckonable service counting for benefit shall in respect of a widow or widower be the reckonable service after 5th April 1978 and 5th April 1988 respectively. . Widowers' long term pension 19 After regulation 64 of the principal Regulations there shall be inserted the following:— Widowers' long-term pension 64A 1 Subject to regulation 64B, on the death of a teacher who was employed in reckonable service for at least 2 years, there shall be paid to her widower a pension calculated in accordance with paragraph (3). 2 In respect of a teacher referred to in paragraph (1) who dies while employed in reckonable service or while in receipt of an incapacity pension by virtue of regulation 47 and who has at least 5 years' reckonable service, the reckonable service in paragraph (3) shall be enhanced by such number of years as bears to any period which (disregarding any past added years which she elects to purchase) was or could have been added to her reckonable service by virtue of regulation 51 the same as the number of years of her reckonable service after 5th April 1988 bears to her total reckonable service. 3 Subject to paragraph (2) the pension payable to a widower shall be calculated by multiplying 1/160th of the teacher’s pensionable salary by the number of years of her reckonable service after 5th April 1988 together with any period for which family benefit contributions have been paid in accordance with an election made under Parts I or II of Schedule 4, any period of reckonable service credited by virtue of the receipt of, after 5th April 1988, a transfer value under regulation 73 and any past added years the teacher elected to purchase after 5th April 1988 under Part III. 64B Where a married woman teacher has before 6th April 1988 nominated under previous provisions a person, other than a spouse, to receive a pension under this Part, and she is entitled to a guaranteed minimum pension in relation to benefits under these Regulations, the long term pension payable to her widower following her death, if the nomination has not been revoked, shall be the aggregate of the following amounts:— a a pension equal to one half of that part of the teacher’s guaranteed minimum which is attributable to earnings for the tax year 1988/89 and subsequent tax years; and b a pension calculated in the manner prescribed in regulation 64A(3) for any period for which family benefit contributions have been paid in accordance with an election made under Parts I or II of Schedule 4. . Nomination of beneficiaries 20 Regulation 65 of the principal Regulations shall be substituted by the following:— Nomination of beneficiaries 65 1 Subject to paragraph (2), an unmarried person (“the appointer”) may at any time while employed in reckonable service, by giving written notice to the Secretary of State, nominate an eligible person who is wholly or mainly financially dependent on the appointer and who is not a child to receive a pension under regulations 63 and 64. 2 No person may be nominated while a previous nomination under this regulation has effect. 3 The eligible persons are— a a parent of the appointer, b an unmarried brother or sister of the appointer, and c a widowed step-parent of the appointer. 4 A nomination under this regulation may be revoked by giving written notice to the Secretary of State, and if not previously revoked ceases to have effect— a on the death or marriage (or, as the case may be, remarriage) of the person nominated, and b on the marriage of the appointer. 5 The references in paragraphs (2) and (4) to a nomination under this regulation include references to a nomination made before 6th April 1988 for the purposes of this Part or of previous provisions relating to family benefits. . Special pension for widow 21 In regulation 66(b) of the principal Regulations, for the words “5/160ths”, there shall be substituted the words “1/80th”. Payment of transfer values 22 In regulation 72 of the principal Regulations— a in paragraph (1), for the words “(hereafter referred to as his “old employment”),”, there shall be substituted the words “or is a person who entered excluded employment by virtue of an election made under regulation 4A,”; b in paragraph (1)(a), for the words “his old employment terminated”, there shall be substituted the words “he ceased to be employed in reckonable service or entered excluded employment”; c in paragraph (1)(b)(ii), for the words “leaving his old employment”, there shall be substituted the words “ceasing to be employed in reckonable service” and for the words “6 months”, there shall be substituted the words “12 months”; d at the end of paragraph (1)(b)(ii), for the semi-colon, there shall be substituted the word “or” and the following head shall be added:— iii who after ceasing to be employed in reckonable service or entering excluded employment participates in a personal pension scheme or a self-employed pension arrangement and has within 12 months of beginning to so participate made an application such as is mentioned in sub-paragraph (d) for payment of a transfer value; ; e in paragraph (1)(c), for the words “old employment” where they first occur, there shall be substituted the words “reckonable service” and, where they next both occur, the words “in his old employment” shall be deleted; f in paragraph (1)(d)(ii), for the words “his old employment terminated”, there shall be substituted the words “he ceased to be employed in reckonable service or entered excluded employment”; and g after paragraph (5) there shall be inserted the following:— 6 When the payment of a transfer value is made, the teacher’s accrued rights, within the meaning given in Schedule 10, to which it relates, shall cease to be treated as such for all purposes of these Regulations. . Receipt of transfer values 23 In regulation 73 of the principal Regulations— a in paragraph (1), after “superannuation scheme”, there shall be inserted the words “, a personal pension scheme or a self-employed pension arrangement”; b in paragraph (1)(a), after the words “superannuation scheme”, there shall be inserted the words “, personal pension scheme or self-employed pension arrangement”; and c in paragraph (1)(b), after the words “superannuation scheme”, there shall be inserted the words “personal pension scheme or self-employed pension arrangement”. Purchase of Past Added Years-current provisions 24 1 Part I of Schedule 2A to the principal Regulations is amended— a in paragraph 2(1), by deleting the words “not less than 5 in number”; b in paragraph 3(2), by inserting after the words “Table 1” the words “or, as the case may be, Table 1A”; and c by inserting after Table 1 the following:— TABLE 1A Period of contribution in years 1 2 3 4 Teachers' age Percentage contribution in respect of each year purchased 20 32.96 15.97 10.35 7.59 21 31.79 15.32 9.88 7.20 22 30.66 14.71 9.45 6.84 23 29.59 14.15 9.05 6.52 24 28.57 13.62 8.69 6.24 25 27.61 13.14 8.36 5.99 26 26.63 12.71 8.10 5.81 27 25.74 12.31 7.86 5.64 28 24.93 11.95 7.64 5.50 29 24.20 11.63 7.45 5.37 30 23.55 11.34 7.28 5.26 31 23.04 11.12 7.15 5.17 32 22.59 10.91 7.03 5.10 33 22.18 10.73 6.93 5.03 34 21.83 10.58 6.85 4.98 35 21.52 10.45 6.78 4.94 36 21.31 10.37 6.73 4.92 37 21.14 10.30 6.70 4.90 38 20.99 10.25 6.67 4.89 39 20.87 10.21 6.66 4.89 40 20.78 10.18 6.65 4.89 41 20.75 10.18 6.65 4.90 42 20.74 10.18 6.67 4.91 43 20.74 10.20 6.68 4.93 44 20.76 10.22 6.70 4.95 45 20.81 10.25 6.73 4.97 46 20.87 10.29 6.76 5.00 47 20.94 10.33 6.80 5.03 48 21.04 10.39 6.84 5.06 49 21.16 10.45 6.89 5.10 50 21.29 10.52 6.94 5.15 51 21.44 10.61 7.00 5.20 52 21.61 10.70 7.07 5.25 53 21.80 10.80 7.15 5.32 54 22.01 10.92 7.23 5.39 55 22.23 11.04 7.32 5.46 56 22.59 11.24 7.47 5.58 57 23.00 11.48 7.64 5.73 58 23.47 11.74 7.84 5.89 59 23.99 12.04 8.07 6.08 60 24.57 12.38 8.31 6.28 61 24.05 12.12 8.14 6.15 62 23.53 11.85 7.96 6.02 63 23.01 11.59 7.79 5.88 64 20.28 10.14 6.76 5.07 65 21.97 11.07 7.43 5.62 66 21.44 10.78 7.23 67 20.91 10.49 68 20.39 . 2 Part III of Schedule 2A to the principal Regulations is amended— a in paragraph 2(1)(a)(ii), by substituting for the words “less than 5 nor” the words “less than one year nor”; b in paragraph 2(1)(b), by inserting after the words “a period of” the words “not less than one year nor more than”; c in paragraph 3, by deleting the words “or 5”; d in paragaph 4(1), by deleting the words from “In the case” to “election”; e in paragraph 4(2), by deleting the words “In such case” and by substituting for the words “the following Table 4” the words “the appropriate Table”; f by inserting after paragraph 4(2) the following:— 2A The appropriate Table— a in the case of a teacher who has not attained the age of 55 on 1st October next following his giving notice of his election, is Table 4 or, as the case may be, Table 4A below, and b in any other case, is Table 5 below. ; g by deleting paragraph 5; and h by inserting after Table 4 the following:— TABLE 4A Range within which relevant rate of interest falls Contribution period in years % 1 2 3 4 5.00-5.49 0.0859 0.0441 0.0302 0.0233 5.50-5.99 0.0861 0.0444 0.0305 0.0235 6.00-6.49 0.0863 0.0446 0.0307 0.0238 6.50-6.99 0.0865 0.0448 0.0309 0.0240 7.00-7.49 0.0868 0.0450 0.0311 0.0242 7.50-7.99 0.0870 0.0452 0.0314 0.0244 8.00-8.49 0.0872 0.0455 0.0316 0.0247 8.50-8.99 0.0874 0.0457 0.0318 0.0249 9.00-9.49 0.0877 0.0459 0.0320 0.0251 9.50-9.99 0.0879 0.0461 0.0323 0.0254 10.00-10.49 0.0881 0.0463 0.0325 0.0256 10.50-10.99 0.0883 0.0466 0.0327 0.0258 11.00-11.49 0.0886 0.0468 0.0329 0.0260 11.50-11.99 0.0888 0.0470 0.0332 0.0263 12.00-12.49 0.0890 0.0472 0.0334 0.0265 12.50-12.99 0.0892 0.0475 0.0336 0.0268 13.00-13.49 0.0894 0.0477 0.0338 0.0270 13.50-13.99 0.0897 0.0479 0.0341 0.0272 14.00-14.49 0.0899 0.0481 0.0343 0.0275 14.50-14.99 0.0901 0.0484 0.0345 0.0277 15.00-15.49 0.0903 0.0486 0.0348 0.0279 15.50-15.99 0.0906 0.0488 0.0350 0.0282 16.00-16.49 0.0908 0.0490 0.0352 0.0284 16.50-16.99 0.0910 0.0493 0.0355 0.0287 17.00-17.49 0.0912 0.0495 0.0357 0.0289 17.50-17.99 0.0914 0.0497 0.0359 0.0292 18.00-18.49 0.0917 0.0499 0.0362 0.0294 18.50-18.99 0.0919 0.0502 0.0364 0.0296 19.00-19.49 0.0921 0.0504 0.0366 0.0299 19.50-19.99 0.0923 0.0506 0.0369 0.0301 TABLE 5 Range within which relevant rate of interest falls Contribution period in years % 1 2 3 4 5 5.00-5.49 0.0860 0.0443 0.0304 0.0235 0.0194 5.50-5.99 0.0863 0.0445 0.0306 0.0237 0.0196 6.00-6.49 0.0865 0.0448 0.0309 0.0239 0.0198 6.50-6.99 0.0867 0.0450 0.0311 0.0242 0.0200 7.00-7.49 0.0869 0.0452 0.0313 0.0244 0.0203 7.50-7.99 0.0872 0.0454 0.0315 0.0246 0.0205 8.00-8.49 0.0874 0.0456 0.0318 0.0249 0.0207 8.50-8.99 0.0876 0.0459 0.0320 0.0251 0.0210 9.00-9.49 0.0878 0.0461 0.0322 0.0253 0.0212 9.50-9.99 0.0881 0.0463 0.0324 0.0256 0.0214 10.00-10.49 0.0883 0.0465 0.0327 0.0258 0.0217 10.50-10.99 0.0885 0.0468 0.0329 0.0260 0.0219 11.00-11.49 0.0887 0.0470 0.0331 0.0263 0.0222 11.50-11.99 0.0890 0.0472 0.0334 0.0265 0.0224 12.00-12.49 0.0892 0.0474 0.0336 0.0267 0.0226 12.50-12.99 0.0894 0.0476 0.0338 0.0270 0.0229 13.00-13.49 0.0896 0.0479 0.0340 0.0272 0.0231 13.50-13.99 0.0898 0.0481 0.0343 0.0274 0.0234 14.00-14.49 0.0901 0.0483 0.0345 0.0277 0.0236 14.50-14.99 0.0903 0.0485 0.0347 0.0279 0.0239 15.00-15.49 0.0905 0.0488 0.0350 0.0282 0.0241 15.50-15.99 0.0907 0.0490 0.0352 0.0284 0.0244 16.00-16.49 0.0910 0.0492 0.0354 0.0287 0.0246 16.50-16.99 0.0912 0.0494 0.0357 0.0289 0.0249 17.00-17.49 0.0914 0.0497 0.0359 0.0291 0.0251 17.50-17.99 0.0916 0.0499 0.0361 0.0294 0.0255 18.00-18.49 0.0919 0.0501 0.0364 0.0296 0.0257 18.50-18.99 0.0921 0.0504 0.0366 0.0299 0.0260 19.00-19.49 0.0923 0.0506 0.0369 0.0301 0.0262 19.50-19.99 0.0925 0.0508 0.0371 0.0304 0.0265" Family benefit contributions 25 For Schedule 4 to the principal Regulations there shall be substituted the Schedule set out in the Schedule to these Regulations. Schedule 7 (Short-term pensions) 26 In Schedule 7 to the principal Regulations— a in Table 1, for the words “Widow or widower or other adult nominated beneficiary”, where they appear against categories 1, 2 and 3, there shall be substituted the words “Widow, widower or adult nominated beneficiary”; b note 1 shall be substituted by the following:— An adult nominated beneficiary includes a widower of a teacher who was nominated before 6th April 1988. ; c in note 3 the word “other” shall be deleted; and d for note 4 there shall be substituted the following:— 4 Subject to note 5, in relation to a widower of a teacher who was in reckonable service on or after 6th April 1988, in the heading of Tables 1 and 2 for the words “service counting for benefit under Schedule 9” there shall be substituted the words “reckonable service” and in the heading of Table 3 for the words “5 or more years' reckonable service counting for benefit under Schedule 9” there shall be substituted the words “2 or more years' reckonable service”. 5 In relation to a teacher to whom regulation 64(1A) applies, the words “5 or more years' service counting for benefit under Schedule 9” in the heading of Table 2 and the words “with 5 or more years' service counting for benefit under Schedule 9” in the heading of Table 3, as varied by note 4, shall be omitted. . Schedule 8 (Amount of adults' long-term pension) 27 In Schedule 8 to the principal Regulations— a in the headings of columns 1 and 2 in Table 2, there shall be added, after the word “widow” the word “, widower”; and b for Note 3 to Table 2 there shall be substituted the following:— 3 Where the pension received by a widow, widower or adult nominated beneficiary ceases for any reason, any child’s pension payable under column (1) shall become payable under column (2) as from the date of cessation. . Schedule 9 (Service counting for benefit) 28 In paragraph 2(i) of Schedule 9 to the principal Regulations, there shall be inserted, after the words “by virtue of regulation 47,”, the words “and whose reckonable service amounted to at least 5 years,”. Schedule 10 (Transfer values) 29 In Schedule 10 to the principal Regulations— a for paragraph 3 there shall be substituted the following paragraphs:— 3 Where a person requests that a transfer value be paid to— a i a superannuation scheme which is not contracted out within the meaning of section 32 of the Pensions Act ; or ii a personal pension scheme which is not an appropriate personal pension scheme; or iii a self-employed pension arrangement; and b the trustees or managers of the superannuation scheme, personal pension scheme or self-employed pension arrangement are able or willing to have transferred to it only the liabilities for a member’s accrued rights other than his or her and their respective spouses' rights to guaranteed minimum pensions; and c the member does not require the Secretary of State to use that portion of the transfer value that represents guaranteed minimum pension in one of the ways specified in regulation 72(1), the member’s transfer value shall be reduced by the amount of a state scheme premium sufficient for the Secretary of State for Social Services to meet his liability in respect of the member’s and his or her spouse’s guaranteed minimum pensions. 3A a Subject to sub-paragraph (b), in respect of a person who is in excluded employment by virtue of an election under regulation 4A, the transfer value calculated in accordance with this Part shall be the aggregate of the following: i in relation to the person’s retiring allowance, that part of his accrued rights which bears the same proportion to his total accrued rights as his reckonable service after 5th April 1988 bears to his total reckonable service; and ii in relation to his spouse’s pension, that part of his accrued rights applicable to service after 5th April 1988; b Sub-paragraph (a) shall not apply to a person whose reckonable service before 6th April 1988 amounts to less than 2 years. c Where— i a transfer value limited in accordance with sub-paragraph (a) has been paid in respect of a person; and ii that person has subsequently ceased to be employed in excluded employment other than by virtue of an election under regulation 4B before attaining the age of 60 years, or, where regulation 72(2) applies, the age of 59 years, a right to a transfer value in respect of any part of his accrued rights to which, but for the operation of sub-paragraph (a), he would have been entitled on ceasing to be employed in reckonable service, shall accrue to the person on the date on which he ceased to be employed in excluded employment and shall be valued accordingly. d In relation to any person to whom sub-paragraph (c) applies— i regulation 72(1)(d)(ii) shall have effect as if for the words “he ceased to be employed in reckonable service or entered excluded employment” there were substituted the words “he terminated excluded employment”; and ii the definition of “material date” in paragraph 4(c) shall have effect as if for the words “ceased to be employed in reckonable service or entered excluded employment” there were substituted the words “terminated excluded employment”. e For the purposes of this paragraph, where a person ceases to be employed in excluded employment other than by virtue of an election under regulation 4B but that person enters again into excluded employment or enters reckonable service, then, if there is between those two employments— i an interval not exceeding one month; or ii an interval of any length if the second of the employments results from the exercise of a right to return to work under section 45(1) of the Employment Protection (Consolidation) Act 1978 (right to return to work following pregnancy or confinement), they shall be treated as a single employment; f in the definition of “material date” in paragraph 4(c), after the words “employed in reckonable service”, there shall be inserted the words “or entered excluded employment”. Teachers' superannuation account 30 In the form of account in Part I of Schedule 11 to the principal Regulations, after Head BI(iv), there shall be inserted the following:— v Widowers' pension , and items “v”, “vi” and “vii” shall be renumbered “vi”, “vii” and “viii” respectively. Transitional provisions 31 The amendments made by regulations 12, 14 and 15 shall apply only where the person ceased to hold the employment concerned, or (in relation to regulations 17 to 19) where the death concerned occurred, on or after 5th April 1988. Right to opt out 32 No provision of these Regulations shall apply to any person to whom at any time before 1st June 1989 any benefit including a return of contributions was or may become payable if— a he is placed by that provision in a worse position than he would have been in if it had not applied in relation to that benefit; and b that provision relates to a benefit paid or payable in respect of a person who— i ceased before 1st June 1989 to be in reckonable service; or ii died before that date while employed in reckonable service; and c the person first mentioned in this regulation elects by giving notice in writing to the Secretary of State within 6 months after 1st June 1989, that the provision shall not apply to him. Michael B Forsyth Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 4th April 1989 We consent, David Lightbown David Maclean Two of the Lords Commissioners of Her Majesty’s Treasury 11th April 1989