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The Teachers' Superannuation (Scotland) Amendment Regulations 2002

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Employers' contributions

12.  In regulation G9(1)–

(a)in paragraph (1) for “next following the date of the 2001 report” there shall be substituted “starting on 1st April 2003”;

(b)in paragraph (2) for “(A - 6) + (B - C)” there shall be substituted “(A - 6) + (B - C) + 0.25”; and

(c)after paragraph (3) there shall be inserted–

(3A) Where a teacher commences employment by virtue of regulation H1A (winding down employment) and that teacher either simultaneously or subsequently commences employment at reduced salary by virtue of regulation H1(2) (modified application in case of employment at reduced salary) the employer of that teacher shall pay the contributions payable under paragraphs (1) and (2) above and regulation C2 (ordinary contributions) on the amount determined by paragraph (3B) below.

(3B) The amount referred to under paragraph (3A) shall be the difference between–

(a)the contributable salary which would be payable under regulation H1A (winding down employment) if employment at reduced salary by virtue of regulation H1 (modified application in case of employment at reduced salary) had not been commenced, and

(b)the contributable salary payable where employment has been commenced under both regulation H1A and H1..

(1)

Regulation G9 of the principal Regulations was amended by S.S.I. 2000/366, regulation 8.

(2)

Regulation H1 was substituted by S.I. 1998/718, regulation 17, and amended by S.S.I. 2001/291, regulation 18.

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