PENSIONS Citation and commencement 1 These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 2001 and shall come into force on 1st October 2001. Amendment of the Teachers' Superannuation (Scotland) Regulations 1992 2 The Teachers' Superannuation (Scotland) Regulations 1992 shall be amended in accordance with regulations 3 to 19 of these Regulations. Further employment 3 In regulation B5 in paragraph (5) for “A person” there shall be substituted “Subject to regulation B8, a person”. 4 After regulation B7 there shall be inserted the following regulation:– Further employment B8 1 Subject to paragraph (2) and regulations B5 to B7, a teacher who is already in receipt of a teacher’s pension, including cases where the annual rate of pension has been reduced to zero in accordance with regulation E15 (abatement of retirement pension) is in pensionable employment where on or after 1st October 2001 he enters into full-time or part-time service in an employment specified in Schedule 2. 2 A teacher who is excluded from pensionable employment by virtue of regulation B5(5) shall not be in pensionable employment unless he makes an election under regulation B7 (resumption of membership). . Salary on which contributions are payable - election 5 In regulation C1A– a in paragraph (1 ) for “A teacher” there shall be substituted “Subject to paragraph (12) a teacher”; and b after paragraph (11) there shall be inserted the following paragraph:– 12 Paragraph (1) shall not apply where a teacher is in pensionable employment by virtue of regulation B8. . Additional contributions to purchase past added years 6 In regulation C3(1)(a) after “pensionable employment” there shall be inserted “otherwise than by virtue of regulation B8”. Additional contributions to purchase past added years in the case of a deceased teacher 7 In regulation C4 after paragraph (4) insert the following paragraph:– 5 This regulation does not apply to a teacher who at the date of his death was in pensionable employment by virtue of regulation B8. . Additional contributions to purchase current added years 8 In regulation C8 after paragraph (13) insert the following paragraph:– 14 This regulation does not apply to a teacher in relation to pensionable employment by virtue of regulation B8. . Repayment of returned contributions 9 In regulation C13 after paragraph (7) insert the following paragraph:– 8 This regulation does not apply to a teacher who is in pensionable employment by virtue of regulation B8. . Qualification for retiring allowances 10 In regulation E4 after paragraph (2) there shall be inserted the following paragraph:– 2A If a teacher was in pensionable employment by virtue of regulation B8, any period of 1 year in such employment is an appropriate qualifying period. . Enhancement of retiring allowances in case of incapacity 11 In regulation E9– a for sub-paragraph (a) of paragraph (1) there shall be substituted the following– a i where his pensionable employment terminates before 1st October 2001, he had completed periods of the kind described in Part I of Schedule 8 totalling at least 5 years, excluding any period in respect of which contributions have been returned to him and not repaid to the Scottish Ministers, or ii where his pensionable employment terminates on or after 1st October 2001, he had completed periods of the kind described in Part I of Schedule 8 totalling at least 2 years, excluding any period in respect of which contributions have been returned to him and not repaid to the Scottish Ministers; and ; b for paragraph (2) there shall be substituted the following:– 2 In relation to a teacher who was in part-time service which was pensionable employment, this regulation shall not apply unless the aggregate of the periods of contract of employment during which the part-time service was given and the period of full-time service, if any, extends to at least 5 years, where pensionable employment terminates before 1st October 2001 and 2 years, where pensionable employment terminates on or after 1st October 2001. ; and c in paragraph (4) the words “at least 5 years but” shall be omitted. Retiring allowances on cessation of further employment 12 In regulation E16(1)(b) after “(“the further employment”)” insert “(other than further employment to which regulation B8(1) applies)”. 13 After regulation E16 there shall be inserted the following regulation:– E16A 1 This regulation applies– a to a teacher who has been in further employment for the appropriate qualifying period under regulation E4(2A); and b where such employment has ceased. 2 A teacher to whom this regulation applies becomes entitled to payment of retirement benefits in accordance with paragraphs (3) to (6) by reference to his reckonable service in the further employment. 3 Where regulation E5(1)(a)–(d) applies, subject to paragraph (6), a teacher’s entitlement to retirement benefits takes effect– a where, at the time of the application for benefits under regulation E31 the teacher was in pensionable or excluded employment, as from the day after the end of the employment; and b in any other case on a date determined by the teacher making the application for benefits under regulation E31 being a date no earlier than 6 weeks after the date of such application. 4 Where regulation E5(1)(e) applies, subject to paragraph (6), a teacher’s entitlement to retirement benefits takes effect in accordance with regulation E5(2)(b). 5 Where regulation E5(1)(f) applies, subject to paragraph (6), a teacher’s entitlement to retirement benefits takes effect in accordance with regulation E5(2)(c). 6 Where a teacher ceases to be in further employment which is pensionable by virtue of regulation B8 (“the earlier further employment”) and he subsequently enters further employment without making an application for benefits under regulation E31 in respect of the earlier further employment, he cannot make such an application during any period of subsequent further employment. . Death gratuities 14 In regulation E19 after the word “allowances” in paragraph (1)(d) there shall be inserted “or (e) was on unpaid maternity or parental leave”. Deficiency grants 15 In regulation E20– a in paragraph (2) for sub-paragraphs (a) and (b) there shall be substituted the following:– a the teacher became entitled to retirement benefits before 1st October 2001; b at least 10 years' reckonable service was taken into account in calculating his retiring allowances; and c the total of the amounts paid in respect of these allowances is less than the pensionable salary, ; b in paragraph (3) for sub-paragraphs (a) and (b) there shall be substituted the following:– a the teacher became entitled to retirement benefits before 1st October 2001; b less than 10 years' reckonable service was taken into account in calculating his retiring allowances; and c the amount paid in respect of his retirement pension is less than 5 times the annual rate at which it was payable when he died, ; c there shall be inserted after paragraph (3) the following paragraph:– 3A If– a the teacher’s entitlement to retiring allowances takes effect on or after 1st October 2001; and b the amount paid in respect of his retirement pension is less than 5 times the annual rate at which it was payable when he died, a grant equal to that deficiency may be paid. ; and d in paragraph (4A) for “paragraph (2) or (3)”, there shall be substituted “paragraphs (2), (3) or (3A)”. Family benefits generally 16 In regulation E21 after paragraph (1) there shall be inserted the following paragraph:– 1A Where a teacher has further employment which is pensionable by virtue of regulation B8, in calculating the benefits payable under regulations E23 to E28, that further employment shall not be taken into account but those regulations shall apply to further employment which is pensionable by virtue of regulation B8 as it applies to any other pensionable employment. . Payment by employers to Scottish Ministers 17 In regulation G10(1) and (1A) for “15 days” there shall be substituted “7 days”. Modified application in case of employment at reduced salary 18 In regulation H1(1) in sub-paragraph (e) after the word “beneficial” there shall be inserted– ; and where he is not now in pensionable employment by virtue of regulation B8 . Schedule 1, Glossary of Expressions 19 In Schedule 1– a after the definition of “Incapacity gratuity” there shall be inserted– “Maternity leave” Leave within the meaning of Part II of the Maternity and Parental Leave etc. Regulations 1999 . ; b after the definition of “Occupational Pension Scheme” there shall be inserted– “Parental leave” Leave within the meaning of Part III of the Maternity and Parental Leave etc. Regulations 1999. . ANGUS MACKAY A member of the Scottish Executive St Andrew’s House, Edinburgh 31st July 2001 We consent, TONY McNULTY JOHN HEPPELL Two of the Lords Commissioners of Her Majesty’s Treasury 22nd August 2001