The Teachers’ Pension Scheme (Scotland) (No. 2) Amendment Regulations 2017
These Regulations clarify that the death grant payable in terms of regulations 135, 136(1), 137(1) and 138(1) of the Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014 is discretionary. The amendment effecting that change is made retrospective from 1st April 2015 which was the date regulations 135, 136(1), 137(1) and 138(1) came into force. Section 3(3)(b) of the Public Service Pensions Act 2013 allows these Regulations to make retrospective provision.