PART III
MISCELLANEOUS AND GENERAL
10 Application of Act to teachers not engaged in reckonable service and others
(1) Regulations under this section may provide that such provisions of this Act and of regulations made under this Act as may be prescribed shall apply in relation to such teachers or other persons to whom this section applies as may be prescribed.
(2) Any application, by virtue of subsection (1) of this section, of any provision of this Act or of regulations made thereunder may be made subject to any modifications or exceptions specified in the regulations.
(3) This section applies to teachers who are not for the time being engaged in reckonable service and to persons who are not teachers but who are engaged in employment which involves the performance of duties in connection with the provision of education or of services ancillary to education.
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11 Application of Act to part-time teachers and teachers whose reckonable service is temporarily discontinued
(1) In their application to teachers who are not full-time teachers, the provisions of sections 3 to 5 of and Schedule 1 to this Act and of regulations made under this Act shall have effect subject to such modifications and exceptions as may be specified in the regulations.
(2) Provision may be made by regulations enabling a teacher whose employment in reckonable service is discontinued for a period, not exceeding such maximum period as may be determined in accordance with the regulations to be appropriate in his case, to pay contributions in respect of that period of such amounts as may be so determined; and the regulations may provide that any period during which such contributions are paid shall be treated as a period of reckonable service for the purposes of such provisions of sections 3 to 5 of and Schedule 1 to this Act and of regulations made under this Act as may be prescribed.
12 Collection of contributions
(1) Regulations may provide that, in such cases as may be prescribed, sums payable by teachers in respect of contributions shall be deducted from their salaries by their employers.
(2) Regulations may make provision for -
(a) the collection of sums deducted as mentioned in subsection (1) of this section and of employers' contributions by deductions from grants payable out of moneys provided by Parliament;
(b) the charging of interest at such rate as may from time to time be prescribed on contributions which have not been duly paid to the Secretary of State for the purposes of this Act.
13 Payment of deferred annuities
All deferred annuities payable in respect of Scottish contributions to the deferred annuity fund established under the Elementary School Teachers (Superannuation) Act 1898 (c. 57) shall be paid by the Secretary of State; and any sums required by the Secretary of State for making payments under this section shall be charged on and issued out of the Consolidated Fund.
14 Payment of benefits on death
Regulations may authorise the payment, without confirmation or other proof of title, of any sum due under this Act in respect of a teacher or any other person who has died, to his personal representatives or such other persons as may be prescribed.
15 Protection of benefits from creditors
Provision may be made by regulations rendering void any assignation of or charge on, or any agreement to assign or charge, any allowance, gratuity or pension payable under this Act, and the regulations may provide that, on the sequestration of the estate of a person entitled to such allowance, gratuity or
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pension, no part thereof shall pass to any trustee or other person acting on behalf of the creditors except in accordance with an order made by a court in pursuance of any enactment specified in the regulations.
16 Offences relating to obtaining superannuation benefits
(1) Any person who, by means of any false representation, statement or document which he knows to be false, or by personation or other fraudulent means, obtains or attempts to obtain, for himself or any other person, -
(a) any benefit or payment to which this section applies, or
(b) any increase in, or any sum in respect of, a benefit or payment to which this section applies,
shall be liable on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or both, and on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding £100 or both.
(2) In subsection (1) of this section -
(a) any reference to a benefit to which this section applies is a reference to any allowance, gratuity or pension payable under any provision of this Act or any regulations made thereunder, and
(b) any reference to a payment to which this section applies is a reference to the payment of any sum by way of return of contributions.
17 Functions of Government Actuary
In addition to the functions conferred on the Government Actuary or the Deputy Government Actuary by Schedule 1 to this Act, regulations may confer on them such other functions for the purposes of this Act as may be prescribed.
18 Regulations
(1) Any reference in this Act to regulations is a reference to regulations made by the Secretary of State with the consent of the Treasury.
(2) Regulations so made may provide for the reference to the Secretary of State of questions arising under the Teachers Superannuation Scheme and under any regulations made or deemed to have been made under the Act of 1962 or made under this Act and may provide that his decision on any question so referred shall be final.
(3) Regulations so made may contain such incidental, supplementary and consequential provisions as appear to the Secretary of State to be necessary or expedient, including provision requiring the giving of information and the production of documents.
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(4) Regulations so made may provide for the making by the Secretary of State of rules for the purpose of giving effect to the provisions of this Act or of any regulations made thereunder.
(5) Before making regulations under any provision of this Act, the Secretary of State shall consult with representatives of education authorities, teachers and other bodies appearing to him to be likely to be affected by the proposed regulations.
(6) Regulations so made and rules made in pursuance of subsection (4) of this section shall be made by statutory instrument, and such regulations shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(7) Regulations so made shall prescribe the date upon which the regulations are to come into operation, and different dates may be prescribed for different parts of the regulations, and any date so prescribed may be a date earlier than the date upon which the regulations are made, so, however, that so much of any regulations as provides that any provision thereof is to have effect from a date prior to the making of any regulations shall not place any teacher affected by them in a worse position than he would have been in if the regulations had been made to have effect only as from the date of the making thereof.
19 Financial provisions
(1) Except as provided by section 7(2)(a) of this Act, any sums received by the Secretary of State by virtue of any provision of this Act or of regulations made thereunder shall be paid into the Exchequer.
(2) Except as provided by section 7(2)(b) of this Act, there shall be paid out of moneys provided by Parliament any expenses incurred by the Secretary of State in the payment of any allowance, gratuity or other sum which is payable to or in respect of a teacher or any other person in consequence of any provision of this Act or of regulations made thereunder.
(3) There shall be paid out of moneys provided by Parliament all other expenses, so far as they are not met under section 1 (2) of the Reorganisation of Offices (Scotland) Act 1939 (c. 20), which are incurred by the Secretary of State in the exercise of his functions under this Act.
20 Interpretation
(1) In this Act, except in so far as the context otherwise requires, -
"the Act of 1962" means the Education (Scotland) Act 1962 (c. 47);
"the appointed day" means such day as may be appointed for the purposes of section 21 of this Act by regulations;
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"contributions" means contributions payable under section 3 of this Act (including any supplementary contributions so payable) or under regulations made under any provision of this Act;
"personal superannuation contributions" means all contributions other than those which, by virtue of regulations under Part II or Part III of this Act, are required to be paid into the fund established as mentioned in section 7 of this Act;
"prescribed" means prescribed by regulations made by the Secretary of State;
"reckonable service" means service which, in accordance with regulations made by virtue of section 1 (2) of this Act, is to be reckonable service for the purposes mentioned in that section;
"the teachers superannuation account" means the account required to be kept under section 5(1) of this Act;
"the Teachers Superannuation Scheme" has the same meaning as in section 145(47) of the Act of 1962;
"the Teachers (Superannuation) Regulations" has the same meaning as in section 145(48) of the Act of 1962.
(2) For the purposes of this Act, the employer of a teacher shall include an education authority, governing body or other body of managers by whom a teacher is employed.
(3) Except in so far as the context otherwise requires, any reference in this Act to any other enactment shall be taken as referring to that enactment as amended by or under any other enactment, including this Act.
21 Provisions consequential on coming into force of regulations and transitional provisions
(1) Subject to the following provisions of this section, on the appointed day -
(a) such provisions of the enactments specified in Schedule 3 to this Act as are specified in column 3 of that Schedule shall cease to have effect;
(b) any regulations and rules made under any of the provisions referred to in the foregoing paragraph which are in force immediately before the appointed day shall cease to have effect.
(2) Except as may be provided by regulations, nothing in this section or in any regulations made under any provision of this Act shall affect the operation of any provision of Part IV of the Act of 1962 or of any such regulations or rules as are
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referred to in paragraph (b) of the foregoing subsection in relation to -
(a) any benefit or deferred annuity payable under that Act or under any such regulations or rules before the appointed day;
(b) any liability to pay contributions in respect of the person to or in respect of whom any such benefit or deferred annuity is payable.
(3) Regulations may make provision extending, in any case specified in the regulations -
(a) any reference in any enactment to service as defined in the Teachers Superannuation Scheme or to first class service so as to include a reference to reckonable service; and
(b) any reference in any enactment to benefits, or to sums paid or payable, under the Teachers Superannuation Scheme or the Teachers (Superannuation) Regulations, so as to include a reference to superannuation benefits of a prescribed description, or, as the case may be, to sums paid or payable under regulations made under any provision of this Act.
(4) Any actuarial inquiry which immediately before the appointed day is in the course of being made under section 107 of the Act of 1962 shall be treated as if it were being made under section 5 of this Act, and the provisions of the said section 5 shall apply accordingly.
22 Repeals
The enactments specified in Schedule 3 to this Act are hereby repealed as from the appointed day to the extent specified in column 3 of that Schedule.
23 Short title, citation and extent
(1) This Act may be cited as the Teachers Superannuation (Scotland) Act 1968.
(2) The Education (Scotland) (War Service Superannuation) Act 1939 (c. 96), the Teachers (Superannuation) Act 1956 (c. 53) and this Act may be cited together as the Teachers Superannuation (Scotland) Acts 1939 to 1968.
(3) This Act shall extend to Scotland only.
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SCHEDULES
SCHEDULE 1
Sections 5, 11
ACCOUNTS AND ACTUARIAL INQUIRIES
PART I
TEACHERS SUPERANNUATION ACCOUNT
1. The accounting period for which the teachers superannuation account is to be made up shall be the period of twelve months beginning on 1st April in each year.
2. The teachers superannuation account shall be kept in such form and prepared in such manner as may be determined by the Secretary of State after consultation with the Treasury.
3. There shall be treated as having been paid into the revenue of the teachers superannuation account for each accounting period -
(a) by teachers the amount of personal superannuation contributions paid by them which are attributable to the period;
(b) by the employers of teachers, the amount of personal superannuation contributions (including supplementary contributions) paid by them which are attributable to the period;
(c) out of moneys provided by Parliament a sum equal to the expenditure during the period upon superannuation and other allowances attributable to service before 1st June 1922;
(d) a sum representing interest at such rate as may be determined in accordance with regulations on the amount of any balance of revenue over expenditure remaining at the end of the last preceding accounting period, and a further sum representing interest at such rate as may be determined as aforesaid on any balance of revenue (other than that further sum) over expenditure during the accounting period in question, and any such regulations may make different provision for different balances and different accounting periods and may provide as respects any balance to which the regulations relate -
(i) for the determination of the rate of interest on that balance on the basis of a notional investment of that balance, or of any part or parts thereof, made after consultation with the Government Actuary; and
(ii) for different rates of interest, or different methods of determining the rates of interest, for different parts of that balance;
(e) the amount of any balance of revenue over expenditure remaining at the end of the last preceding accounting period; and
(f) any other revenue attributable to the period.
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4. Expenditure upon superannuation and other allowances attributable to service before 1st June 1922 shall be shown separately from expenditure, attributable to service on or after 1st June 1922, on allowances, gratuities and the return of contributions.
PART II
ACTUARIAL INQUIRIES
5. Every such actuarial inquiry as is referred to in section 5 of this Act and the report upon each inquiry shall be made by the Government Actuary or the Deputy Government Actuary.
6. The first such inquiry after the commencement of this Act shall be made at the end of the accounting period ending 31st March 1971 and subsequent inquiries shall be held at the end of every fifth subsequent accounting period of the teachers superannuation account.
7. An inquiry made in pursuance of section 5 of this Act shall determine whether the value, at the end of the period for which the inquiry is made, of the expenditure (attributable to service on or after 1st June 1922) required to be included in the teachers superannuation account after the end of that period in respect of teachers who then were employed in reckonable service or had previously been employed in reckonable service exceeds the aggregate of -
(a) the value at the end of that period of the personal superannuation contributions payable after the end of that period in respect of such teachers and of the sums falling to be credited to the teachers superannuation account after the end of that period in accordance with paragraphs (d) and (f) of paragraph 3 of this Schedule; and
(b) the balance of revenue over expenditure remaining in the teachers superannuation account at the end of that period.
8. Where an actuarial inquiry reveals such a deficiency as is mentioned in paragraph 7 of this Schedule, the report of the inquiry shall specify the rate per cent. (being a rate of one-quarter of one per cent. or a multiple of one-quarter of one per cent.) at which supplementary contributions are required in respect of the salaries of teachers to whom regulations under section 3(2) of this Act apply in order to make good the deficiency by the expiry of a period of forty years beginning with the accounting period next after that in which the report is made.
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SCHEDULE 2
Section 6
PROVISIONS RELATING TO CONTRIBUTIONS AND BENEFITS
Provisions affecting liability for contributions
1. Provision for securing that no contributions are payable in respect of a teacher for any period after he has completed forty-five years' service of a prescribed description.
2. Provision for securing that any teacher in reckonable service shall not in respect of that service be liable to pay personal superannuation contributions or be entitled to receive superannuation benefits otherwise than under this Act or regulations made under this Act.
Provisions reducing or suspending benefits etc.
3. Provision for reducing the amount of any allowance or gratuity payable under Part I of this Act to or in respect of a teacher in such cases as may be prescribed where a period of reckonable service counts towards superannuation benefits payable otherwise than under this Act as well as an allowance or gratuity payable under Part I of this Act.
4. Provision for reducing or suspending allowances payable to or in respect of teachers who take up employment after such allowances become payable.
5. Provision for suspending or ending allowances payable to teachers who have ceased to be employed in reckonable service by reason of infirmity, if they recover from their infirmity.
6. Provision for withholding, or reducing the amount of, any allowance or gratuity payable to or in respect of a teacher who has been dismissed or has otherwise ceased to serve as a teacher in consequence of grave misconduct or has been guilty of such misconduct as may be determined in accordance with the regulations to have accelerated his death or retirement and, in such cases as may be so determined, for granting any allowance or gratuity which has been so withheld or paying in full the amount of any allowance or gratuity which has been so reduced.
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SCHEDULE 3
Sections 21, 22
ENACTMENTS REPEALED
Chapter | Short Title | Extent of Repeal |
10 & 11 Eliz. 2. c. 47. | The Education (Scotland) Act 1962. | Section 75(1)(b). Part IV. Schedules 3 to 6. |
1963 c. 21. | The Education (Scotland) Act 1963. | Section 3. |
1965 c. 7. | The Education (Scotland) Act 1965. | The whole Act. |
1967 c. 28. | The Superannuation (Miscellaneous Provisions) Act 1967. | Section 16. |