| Regulation | Reference | Description | GAD role | Responsibility |
| The Teachers' Superannuation (Scotland) Regulations 2005 (SSI 2005/393) |
F12 and J9 | Trivial commutation | Responsible for issuing factors | GAD - Scheme Actuary |
| The Teachers' Pension Scheme (Scotland) (No.2) Regulations 2014 (SSI 2014/292) |
168 | Trivial commutation | Advisor only | Scheme Manager |
Teachers' Pension Scheme (Scotland)
Trivial commutation
Regulations
