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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Teachers’ Superannuation (Scotland) Regulations 2005 to adjust the contribution rates payable by teachers in respect of their pensions. In particular they amend Regulation C3(2) to add new provisions for the year 1st April 2012 to 31st March 2013 providing for a table of percentages of contributions which are to be calculated monthly by reference to the annual rate (or in the case of part-time employees, annual equivalent rate) of each employee’s contributable salary for that month.