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The Teachers' Superannuation (Scotland) Amendment Regulations 2000

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Modification of provisions relating to actuarial inquiry as at 31 March 1996

9.—(1) In this regulation–

“old regulation G4” means regulation G4 of the 1992 Regulations before the substitution effected by Schedule 1 to the Teachers' Superannuation (Scotland) Amendment Regulations 1997(1).

“substitute regulation G1 or G7” means regulation G1 or G7 of the 1992 Regulations after the substitution effected by Schedule 1 to the Teachers' Superannuation (Scotland) Amendment Regulations 1997; and

“the 1996 report” means the report on the actuarial inquiry (including the alternative actuarial inquiry referred to in substitute regulation G7) in relation to the Teachers' Superannuation account as at the end of the financial year ending with 31st March 1996.

(2) In its application (by virtue of substitute regulation G1) to the 1996 report, old regulation G4 shall have effect as if for paragraph (3) there were substituted the following paragraph:–

(3) The report shall specify the percentage of the contributable salaries of persons entering pensionable employment on the first day of the next financial year at which contributions should be paid during the period beginning and ending on dates determined by the Scottish Ministers with the consent of the Treasury (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G3(a) to (e) that are likely to be made in respect of them..

(3) In paragraph (2) of substitute regulation G1, for “on 1st April next following the date of the 1996 report” there shall be substituted “on such date following the date of the 1996 report as is determined by the Scottish Ministers”.

(4) In its application to the 1996 report and the employers' contributions arising from that report, substitute regulation G7 shall have effect as if–

(a)for paragraph (3) there were substituted the following paragraph:–

(3) The report shall specify the percentage of contributable salaries of persons entering pensionable employment on the first day of the next financial year at which contributions should be paid during theperiod beginning and ending on dates determined by the Scottish Ministers with the consent of the Treasury (“the relevant period”) so as to defray the cost of the payments of the kinds described in regulation G6(1)(a) to (f) that are likely to be made in respect of them.;

(b)in paragraphs (7) and (8) for “on 1st April following the date of the report” there shall be substituted “on the first day of the relevant period”; and

(c)in paragraph (10) the words “which commences on 1st April next following the date of the 1996 report” shall be omitted.

(1)

S.I. 1997/676.

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