The Teachers' (Superannuation and Compensation for Premature Retirement) (Scotland) Amendment Regulations 1993

Amendment of regulation C1 of the principal Regulations

2.  In regulation C1 of the principal Regulations (salary on which contributions are payable)–

(a) at the end of paragraph (2)(e) for “.” there shall be substituted “;”;

(b) after paragraph 2(e) there shall be inserted–

“(f) subject to paragraph (14), the equivalent money value to the teacher of the provision of a motor vehicle by or on behalf of his employer.”; and

(c) after paragraph (13) there shall be inserted–

“(14) Notwithstanding paragraph (2)(f), where on 15th November 1993 a teacher is paying contributions on a sum which represents the equivalent money value to him of the provision of a motor vehicle, the equivalent money value to him of the provision of a motor vehicle provided from time to time by or on behalf of the employer shall be treated as salary on which contributions will continue to be payable until the earlier of the date on which–

(a) a motor vehicle is no longer provided for him; or

(b) he ceases to be employed by the employer employing him on 15th November 1993.”.