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The Teachers' Superannuation (Scotland) Amendment Regulations 2004

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Citation and commencement

1.  These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 2004 and shall come into force on 31st March 2004.

Amendment of the Teachers' Superannuation (Scotland) Regulations 1992

2.  The Teachers' Superannuation (Scotland) Regulations 1992(1) are amended in accordance with the following Regulations.

Calculation for the purposes of regulation C10

3.  For paragraph (3)(a)(i) of regulation C11, substitute–

(i)any treated as employer’s contributions; and.

Repayment of returned contributions

4.  In paragraph (5) of regulation C13, omit “for the purposes of regulation G2”.

Teachers' superannuation account

5.  For regulation G1 substitute–

G1.(1) The Scottish Ministers shall keep accounts of the scheme in a form approved by the Treasury.

(2) The accounts shall be open to examination by the Auditor General..

Receipts, etc., to be credited

6.  Regulation G2 is omitted.

Payments to be debited

7.  Regulation G3 is omitted.

Actuarial review

8.  Paragraph (14) of regulation G4 is omitted.

Additional contributions to purchase past added years

9.  In paragraph 2(2) of Schedule 4, omit “for the purposes of regulation G2”.

Teachers' superannuation account

10.  Schedule 12 is omitted.

TAVISH SCOTT

Authorised to sign by the Scottish Ministers

St Andrew’s House, Edinburgh

25th February 2004

We consent,

NICK AINGER

JOAN RYAN

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd March 2004

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