The Teachers' Superannuation (Scotland) Amendment Regulations 2006

Amendment of the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995

15.—(1) Regulation 2 (interpretation) is amended as follows.

(2) In paragraph (2)–

(a) omit “references to the Taxes Act are references to the Income and Corporation Taxes Act 1988,”; and

(b) for “and references to the Superannuation Regulations are references to the Teachers' Superannuation (Scotland) Regulations 1992.” substitute “, references to the Superannuation Regulations are references to the Teachers' Superannuation (Scotland) Regulations 2005(1)and references to the 2004 Act are references to the Finance Act 2004(2).”.

(3) In paragraph (3)–

(a) omit the definition of “approved scheme”;

(b) in paragraphs (b) and (c) respectively of the definition of “dependant” for “E21” substitute “E26” and for “E22” substitute “E27”;

(c) omit the definition of “free-standing additional voluntary contributions scheme”;

(d) in the definition of “the Index” for “the Central Statistical Office” substitute “the Office for National Statistics”;

(e) omit the definition of “personal pension scheme”;

(f) after the definition of “reckonable service” insert the following definition–

““registered pension scheme” shall be construed in accordance with section 150(2) of the 2004 Act;”;

(g) in the definition of “retire” for “E5” substitute “E6”;

(h) omit the definition of “retirement benefits scheme”; and

(i) in paragraph (b) of the definition of “salary” for “C8A” substitute “C9”.

(1)

S.S.I. 2005/393, amended by S.S.I. 2005/543.

(2)

2004 c. 12.