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The Teachers' Superannuation (Scotland) Amendment Regulations 2000

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Actuarial inquiries

7.  In regulation G8–

(a)for the title, there shall be substituted the words “Actuarial inquiries”;

(b)for paragraph (1) there shall be substituted the following paragraph:–

(1) The Government Actuary shall, from time to time, make an actuarial inquiry reporting on the position in relation to the account as at the date determined in relation to the inquiry by the Scottish Ministers (“the inquiry reference date”).

(1A) In making a determination for the purposes of paragraph (1) the Scottish Ministers shall secure that–

(a)the inquiry reference date for the first inquiry is no later than 31st March 2001; and

(b)the inquiry reference date for each subsequent inquiry is no later than 5 years after the inquiry reference date for the previous inquiry.;

(c)for paragraph (2) there shall be substituted the following paragraph:–

(2) The Government Actuary shall make a report on the inquiry to the Scottish Ministers as soon as practicable after the inquiry reference date and the Scottish Ministers shall lay the report before the Scottish Parliament .;

(d)for paragraph (3) there shall be substituted the following paragraph:–

(3) The report shall specify the percentage of the contributable salaries of persons entering pensionable employment on the day after the inquiry reference date at which contributions should be paid, during the period beginning and ending on dates (following the date of the report) determined by the Scottish Ministers (“the relevant period”) so as to defray the cost of the payments of the kinds described in regulation G6(1)(a) to (f) that are likely to be made in respect of them.;

(e)in paragraphs (7) and (8) for “on 1st April following the date of the report” there shall be substituted “on the first day of the relevant period”; and

(f)after paragraph (9) there shall be inserted the following paragraph:–

(9A) Any determination made by the Scottish Ministers for the purpose of this regulation shall be made with the consent of the Treasury..

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