The Teachers' Superannuation (Scotland) Amendment Regulations 1998

Payment by employers to Secretary of State

16.  In regulation G10(1)–

(a) for paragraph (1) there shall be substituted–

“(1) The employer of a teacher in pensionable employment shall pay to the Secretary of State, within 15 days after the end of each month–

(a) all amounts due from the teacher that are deductible from the teacher’s salary under regulation C14(1);

(b) the contributions payable under old regulation G5 or regulation G9; and

(c) the contributions payable in pursuance of an election under regulation G9A,

in respect of the teacher’s contributable salary for that month.”; and

(b) after paragraph (1) there shall be inserted the following paragraphs:–

“(1A) Where the former employer (referred to in regulations C1A(1) and G9A as “employer A”) of a teacher in pensionable employment has made an election under regulation G9A(3), that employer shall pay to the Secretary of State within 15 days after the end of each month the contributions payable in pursuance of the election.

(1B) Where an employer has elected under regulation C3(2A) to pay additional contributions in respect of a teacher, payment to the Secretary of State of the lump sum referred to in paragraph 9(1) of Schedule 4 shall be made within the period referred to in paragraph 9(2) of that Schedule.”.

(1)

Regulation G10 was inserted by S.I. 1997/676.