Legislation – The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023, CHAPTER 3.
Changes to Legislation
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PART 7Provision about special cases
CHAPTER 3Premature retirement
Compensation for premature retirement
67.
No annual compensation or lump sum compensation to which a remedy member is eligible under regulation 5 of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 199628 is to be treated as a pension benefit or a lump sum benefit for the purposes of section 14 of PSPJOA 2022.
Payment of annual allowance tax charges and provision of information
68.
Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 200429 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA30 of FA 2004 has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.