Superannuation Act 1972

13 For section 2 of the Assessor of Public Undertakings (Scotland) Act 1934 substitute:—

“2 (1) There may be granted to or in respect of the Assessor of Public Undertakings (Scotland) (hereinafter referred to as the assessor) and to or in respect of the clerks or other officers whom he may be allowed to employ such pensions, allowances or gratuities as the Secretary of State may determine.

(2) The Secretary of State shall so far as may be exercise his powers under this section as if the principal civil service pension scheme within the meaning of section 2 of the Superannuation Act 1972 and for the time being in force applied to the assessor and the clerks and other officers aforesaid, and the relevant provisions of that scheme and also section 210 of the Income and Corporation Taxes Act 1970 (contributions for widows' and certain other pensions not to qualify for tax relief), as amended by the said Act of 1972, shall with any necessary adaptations apply accordingly.”