Amendment of the Teachers' Superannuation (Scotland) Regulations 200511

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.