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The Scottish Ministers, in exercise of the powers conferred by sections 9, 12 and 24 of, and Schedule 3 to, the Superannuation Act 1972[1] and of all other powers enabling them in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by these Regulations as appear to them to be appropriate, in accordance with section 9(5) of that Act, and with the consent of the Treasury[2], hereby make the following Regulations: Citation and Commencement 1. These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 2005 and shall come into force on 5th December 2005. Amendment of the Teachers' Superannuation (Scotland) Regulations 2005 2. The Teachers' Superannuation (Scotland) Regulations 2005 ("the 2005 Regulations")[3] shall be amended in accordance with regulations 3 to 23 of these Regulations. 3. In regulation C10 (additional contributions for family benefits), after paragraph (2) insert the following–
4.
—(1) Regulation E1 (overriding provisions as to guaranteed minimum pension) is amended as follows.
5.
—(1) Regulation E14 (allocation of part of retirement pension) is amended as follows.
(4) In paragraph (7)(c) for "widow or widower" substitute "widow, widower or surviving civil partner".
(3) In paragraph (8)(c) for "widow or widower" substitute "widow, widower or surviving civil partner".
(b) in paragraph (7) for "while he or she is unmarried" substitute "while he or she is neither married nor a civil partner".
9.
—(1) Regulation E27 (nomination of beneficiaries) is amended as follows.
(b) a parent, step-parent, brother or sister of the appointor who is widowed or is a surviving civil partner.".
(4) For paragraph (4)(a) substitute the following–
(5) For paragraph (4)(b) substitute the following–
10.
In regulation E28 (entitlement to short term family benefits)–
(b) in paragraph (4)(c) after "surviving spouse" insert ", surviving civil partner".
11.
In regulation E29 (amount and duration of short term family benefits)–
(b) In paragraph (3) and the Table after "spouse", in both places where it occurs, insert ", civil partner".
12.
—(1) Regulation E30 (entitlement to long term family benefits) is amended as follows.
(b) any period beginning after 5th April 1988 in respect of which additional contributions have been paid under regulation C8 or C9; (c) any period in respect of which additional contributions have been paid under regulation C5 or C7(1) in accordance with an election made on or after 6th April 1988; (d) any period of reckonable service in respect of which family benefit contributions have been paid under Part IIA of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIA; (e) where a transfer value has been accepted in respect of comparable British service, any period which consists of or is attributable to service after 5th April 1988; and (f) where the teacher entered pensionable employment after 5th April 1988 and a transfer value (other than one mentioned in sub paragraph (e)) was accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.".
(5) In paragraph (5)(a) after "surviving spouse" insert "or any surviving civil partner".
(b) "for regulation E1(2)(c) or (d)" insert "for regulation E1(2)(c), (d) or (e)".
13.
—(1) Regulation E31 (amounts of spouses' and nominated beneficiaries' long term pensions) is amended as follows.
(6) In paragraph (10) for "paragraphs (4) to (7)", in both places where it occurs, substitute "paragraphs (4) to (7A)".
(b) shall not, unless the Scottish Ministers determine otherwise, be payable after the person to whom it was payable marries or forms a civil partnership or begins to live with someone else as if they were husband and wife or as if they were civil partners; and (c) if the Scottish Ministers so decide, may be payable on the person to whom it would (apart from sub paragraph (a) or (b)) have been payable again becoming a widow, widower or surviving civil partner, or on termination of any such marriage, civil partnership or, as the case may be, of the period of cohabitation.".
(4) After paragraph (3) insert the following–
(3B) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.".
(5) In paragraph (4)(a) after "surviving spouse" insert ", surviving civil partner".
(b) in paragraph (3) after "ex spouse" insert "or ex civil partner".
18.
In regulation F8 (implementation period for discharge of pension credit)–
(b) in paragraph (2)(b) after "divorce" insert ", dissolution".
19.
In regulation F9 (failure to discharge liability in respect of pension credit within the implementation period – death of ex spouse within period)–
(b) in paragraph (6) after "spouse" insert "or civil partner".
20.
In regulation F15 (charges in respect of pension sharing costs), in paragraph (4) for "or his or her spouse", in both places where it occurs, substitute "his or her spouse or his or her civil partner".
22.
—(1) Schedule 6 (family benefits) is amended as follows. 12A. —(1) A teacher is a qualifying teacher for the purposes of this Part if he or she is–
(b) in pensionable employment.
(2) A qualifying teacher may by giving notice in writing to the Scottish Ministers before the end of the election period elect to pay family benefit contributions attributable to a period of his or her reckonable service which ended before 6th April 1988.
(b) he or she has been a qualifying teacher for a continuous period of 6 months.
(5) A teacher who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying teacher's reckonable service which ended before 6th April 1988 or such part of such service as consists of one or more whole years.
(b) the payment period exceeds a year.
(2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying teacher must pay family benefit contributions to the Scottish Ministers by way of monthly payments from his or her contributable salary at the percentage rate specified under paragraph 12A(6) or, where the rate is varied under 13(4), at the specified higher rate for the duration of the payment period.
(3) In paragraph 13–
(b) after sub-paragraph (1)(b) insert the following–
(4) In paragraph 15 for "or widower" substitute ", widower, or surviving civil partner".
(b) for "teacher's and his widow's or, as the case may be, her widower's pensions" substitute "pensions of the teacher and his or her widow, widower or surviving civil partner (as the case may be)".
(3) In paragraph 5(b) after "spouse's" insert "or civil partner's".
Amendment of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996
(b) ceases to be payable when the person to whom it was payable marries, forms a civil partnership or begins to live with someone as if they were husband and wife or as if they were civil partners; and (c) if the employing authority so decides, may be payable upon the person to whom it would (apart from sub paragraph (a) or (b)) have been payable again becoming a widow, widower or surviving civil partner, or on the termination of any such marriage, civil partnership or, as the case may be, of the period of cohabitation.".
(4) After paragraph (3) insert the following–
The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995
(b) that relevant beneficiary so elects by notice in writing given to the Scottish Ministers before 5th June 2006,
then the 2005 Regulations shall have effect in relation to him or her as if those amendments had never been made.
(b) died while in such employment,
before the date on which these Regulations come into force. (This note is not part of the Regulations) These Regulations, which come into force on 5th December 2005 make amendments to the Teachers' Superannuation (Scotland) Regulations 2005 ("the 2005 Regulations"), and further amendments to the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996 ("the 1996 Regulations") and the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 ("the 1995 Regulations"). The amendments in these Regulations make provision following the introduction of the new status of civil partner by the Civil Partnership Act 2004. The following changes of substance are made. Regulations 3 and 22 amend regulation C10 of and Schedule 6 to the 2005 Regulations to enable a Scheme member who forms a civil partnership to pay family benefit contributions in respect of periods of his or her service prior to 6th April 1988. Regulation 4 amends regulation E1 to require a pension to be paid in certain circumstances to a surviving civil partner of a teacher who has a guaranteed minimum (within the meaning of the Pensions Schemes Act 1993). Regulation 5 amends regulation E14 to enable a teacher to allocate his or her pension to provide an alternative benefit for his or her civil partner. Regulations 6 and 7 amend regulations E24 and E25 to require any death gratuity or deficiency payment to be paid, in the absence of a nominee, to the teacher's surviving civil partner in the first instance. Regulation 8 amends regulation E26 so that a "child" for the purposes of the 2005 Regulations does not include someone who is a civil partner. Regulation 9 amends regulation E27 so that a civil partner cannot nominate, or be nominated as, a beneficiary to receive a survivor's pension. Regulations 8, 10, 11, 12 and 13 amend regulations E26 and E28 to E31 to provide for short term and long term pensions to be paid to surviving civil partners of Scheme members. Regulation 14 amends regulation E32 to provide for the calculation of long term pensions payable to the children of Scheme members who are civil partners. Regulation 15 amends regulation E33 so that a survivor's pension ceases to be payable if the survivor forms a civil partnership, or lives with someone as if they were civil partners. Regulations 16 to 21 amend Part F and Schedule 1 to provide for the pension sharing provisions to have effect on the dissolution of a civil partnership. Regulation 26 amends regulation 10 of the 1996 Regulations to provide for the period for which short- and long-term compensation is payable to the surviving civil partner of a teacher who was credited with a period of service on termination of employment. Regulation 27 amends regulation 2(3) of the 1995 Regulations so that "dependant" includes a surviving civil partner. Regulation 28 makes transitional provision for opting out where rights relating to former teachers or their dependents are adversely affected. Some Scheme employers are in the business, charity and voluntary sectors. An assessment of the impact on these sectors together with the cost implications to public sector pension schemes of the provision of this instrument is included in the regulatory impact assessment published with the Civil Partnership Act 2004. A copy of that assessment can be viewed at hhtp:/www.dti.gov.uk/access/ria/index,htm#equality. Notes: [1] 1972 c.11; section 9 was amended by sections 4(1), 8(3), (4) and (6), and 11 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) ("the 1990 Act"), by section 190, Schedule 8, paragraph 7 of the Pension Schemes Act 1993 (c.48) and by article 107 of the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), and section 12 was amended by section 10 of the 1990 Act. The functions of the Secretary of State exercised in the making of these Regulations were transferred to the Scottish Ministers as regards Scotland by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).back [2] This function was transferred to the Treasury by the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670) and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.back [4] Section 17 is amended with effect from 5th December 2005 by S.I. 2005/2050, Schedule 1, paragraph 4.back [5] S.I. 1996/2317, to which there are amendments not relevant to these Regulations.back [6] S.I. 1995/2814, amended by S.S.I. 2001/292 and other amendments not relevant to these Regulations.back
ISBN 0 11 069782 0
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