2004 No. 89

PENSIONS

The Teachers' Superannuation (Scotland) Amendment Regulations 2004

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers, in exercise of the powers conferred by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 19721 and of all other powers enabling them in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by the Regulations as appear to them to be appropriate, in accordance with section 9(5) of that Act, and with the consent of the Treasury2, hereby make the following Regulations:

Citation and commencement1

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 19922

The Teachers' Superannuation (Scotland) Regulations 19923 are amended in accordance with the following Regulations.

Calculation for the purposes of regulation C103

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

i

any treated as employer’s contributions; and

Repayment of returned contributions4

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

Teachers' superannuation account5

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 credited6

Regulation G2 is omitted.

Payments to be debited7

Regulation G3 is omitted.

Actuarial review8

Paragraph (14) of regulation G4 is omitted.

Additional contributions to purchase past added years9

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

Teachers' superannuation account10

Schedule 12 is omitted.

TAVISH SCOTTAuthorised to sign by the Scottish MinistersSt Andrew’s House, Edinburgh

We consent,

NICK AINGERJOAN RYANTwo of the Lords Commissioners of Her Majesty’s Treasury

(This note is not part of the Regulations)

These Regulations, which come into force on 31st March 2004, make further amendments to the Teachers' Superannuation (Scotland) Regulations 1992 (S.I.1992/280) (“the 1992 Regulations”).

The amendment of regulation G1 of the 1992 Regulations removes the requirement for the Scottish Ministers to produce a set of cash accounts, as this method of accounting has been superseded by the requirement for resource based accounts.

As a result of the requirement for resource based accounts, regulations G2, G3 and Schedule 12 of the 1992 Regulations, are redundant and are therefore omitted by those Regulations.

Consequential amendments are made to regulations C11(3)(a)(i), C13(5), G4(14) of, and paragraph 2(2) of Schedule 4 to the 1992 Regulations, to remove the now redundant references to regulation G2.