For paragraph 2(1)(b) of Schedule 3 substitute–

“(b)

will become entitled to retirement benefits under–

(i)

the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995; or

(ii)

a money purchase agreement as defined in section 152 of the Finance Act 2004 to which the teacher’s employer was not a contributor and which provided benefits additional to those provided by a scheme to which he or she was a contributor.”.