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Statutory Instruments of the Scottish Parliament


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SCOTTISH STATUTORY INSTRUMENTS


2005 No. 543

PENSIONS

The Teachers' Superannuation (Scotland) Amendment Regulations 2005

  Made 31st October 2005 
  Laid before the Scottish Parliament 4th November 2005 
  Coming into force 5th December 2005 

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.

    (2) In paragraph (2)(c) after "his guaranteed minimum;" omit "and".

    (3) In paragraph (2)(d) for "subsequent tax years." substitute "subsequent tax years; and".

    (4) After paragraph (2)(d) insert the following paragraph–

     5. —(1) Regulation E14 (allocation of part of retirement pension) is amended as follows.

    (2) In paragraph (2)(a) after "a surviving spouse" insert ", surviving civil partner".

    (3) In paragraph (2)(b) after "spouse", in each place where it occurs, insert "or civil partner".

    (4) In paragraph (4) for "refers" substitute "and "civil partner" refer".

    
6. —(1) Regulation E24 (death grants) is amended as follows.

    (2) In paragraph (6)(b) after "surviving spouse" insert ", a surviving civil partner".

    (3) For paragraph (7)(a) substitute the following–

    (4) In paragraph (7)(c) for "widow or widower" substitute "widow, widower or surviving civil partner".

    
7. —(1) Regulation E25 (deficiency grants) is amended as follows.

    (2) For paragraph (8)(a) substitute the following–

    (3) In paragraph (8)(c) for "widow or widower" substitute "widow, widower or surviving civil partner".

    
8. In regulation E26 (family benefits generally)–

     9. —(1) Regulation E27 (nomination of beneficiaries) is amended as follows.

    (2) In paragraph (1) for "an unmarried person" substitute "a person who is neither married nor a civil partner".

    (3) For paragraph (3) substitute the following–

    (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)–

     11. In regulation E29 (amount and duration of short term family benefits)–

     12. —(1) Regulation E30 (entitlement to long term family benefits) is amended as follows.

    (2) In paragraph (3), after "male teacher" insert "not falling within paragraph (4A)".

    (3) In paragraph (4), after "paragraph (3)", where it first appears, insert "or (4A)".

    (4) After paragraph (4) insert the following–

    (5) In paragraph (5)(a) after "surviving spouse" insert "or any surviving civil partner".

    (6) In paragraph (9)–

     13. —(1) Regulation E31 (amounts of spouses' and nominated beneficiaries' long term pensions) is amended as follows.

    (2) For the heading substitute "Amount of surviving spouses', surviving civil partners' or nominated beneficiaries' long term pensions".

    (3) In paragraph (1) after "surviving spouse" insert " , surviving civil partner".

    (4) In paragraph (3) for "of a nominated beneficiary" substitute ", surviving civil partner or a nominated beneficiary".

    (5) After paragraph (7) insert–

    (6) In paragraph (10) for "paragraphs (4) to (7)", in both places where it occurs, substitute "paragraphs (4) to (7A)".

    
14. In Regulation E32 (amounts of children's long term pensions), in paragraph (1)(a) after "surviving spouse" insert ", surviving civil partner".

    
15. —(1) Regulation E33 (commencement and duration of long term family pensions) is amended as follows.

    (2) In paragraph (1) after "surviving spouse" insert ", surviving civil partner".

    (3) For paragraph (3) substitute the following–

    (4) After paragraph (3) insert the following–

    (5) In paragraph (4)(a) after "surviving spouse" insert ", surviving civil partner".

    
16. In regulation F1 (pension sharing mechanism in the Scheme), in paragraph (2) after "surviving spouse" insert ", surviving civil partner".

    
17. In regulation F6 (discharge of pension credit liability)–

     18. In regulation F8 (implementation period for discharge of pension credit)–

     19. In regulation F9 (failure to discharge liability in respect of pension credit within the implementation period – death of ex spouse within period)–

     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".

    
21. In Schedule 1 (glossary of expressions)–


     22. —(1) Schedule 6 (family benefits) is amended as follows.

    (2) After Part II insert the following–



    (3) In paragraph 13–

    (4) In paragraph 15 for "or widower" substitute ", widower, or surviving civil partner".

    
23. —(1) Schedule 12 is amended as follows.

    (2) In paragraph 4–

    (3) In paragraph 5(b) after "spouse's" insert "or civil partner's".

    (4) In paragraph 12(a) after "marital" insert "and civil partnership".

    (5) After paragraph 12, insert–

Amendment of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996
    
24. The Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996[5] shall be amended in accordance with regulations 25 and 26.

     25. In regulation 7(3) (short term compensation) after "spouse" insert ", civil partner".

    
26. —(1) Regulation 10 (payment of compensation under regulations 7, 8 and 9) is amended as follows.

    (2) In the Table below paragraph (1) after "spouse", in the three places where it occurs, insert ", civil partner".

    (3) For paragraph (3) substitute the following–

    (4) After paragraph (3) insert the following–

The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995
    
27. —(1) The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995[6] are amended as follows.

    (2) In regulation 2(3) (interpretation) in the definition of "dependant" after "spouse" insert "or surviving civil partner".

    (3) For the heading of regulation 13A (pension sharing on divorce) substitute "Pension sharing on divorce or on the dissolution of a civil partnership".

Right to opt out
     28. —(1) Where–

then the 2005 Regulations shall have effect in relation to him or her as if those amendments had never been made.

    (2) For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who–

before the date on which these Regulations come into force.


GEORGE LYON
Authorised to sign by the Scottish Ministers

St Andrew's House, Edinburgh
26th October 2005



We consent


VERNON COAKER

DAVE WATTS
Two of the Lords Commissioners of Her Majesty's Treasury

31st October 2005



EXPLANATORY NOTE

(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

[3] S.S.I. 2005/393.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


 © Crown copyright 2005

Prepared 10 November 2005


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