{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-amendment-regulations-1993/regulation-33",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-amendment-regulations-1993/regulation-33.json",
  "legislation": "uksi/1993/1593",
  "legislation_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1993",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-scotland-amendment-regulations-1993",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Glossary of expressions",
  "text": "Schedule 1 to the principal Regulations is amended–\n(a) by inserting after the definition for the expression “Additional contributory payment” the following definitions:–\n“\n“Additional voluntary contributions provision”\nA provision of a superannuation scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 which provides for the payment by employees of voluntary contributions.\n“Additional voluntary contributions scheme”\nA scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, to which an employer is not a contributor and which provides benefits additional to those provided by a superannuation scheme.\n”;\n(b) by adding in the definition for the expression “Appropriate personal pension scheme” after the words “Social Security Act 1986” the following:–\n“and which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act”;\n(c) by substituting for the definition for the expression “base rate” the following definition:–\n“The meaning given by Regulation P12(5).”;\n(d) by inserting after the definition for the expression “Child” the following definition:–\n“\n“Club scheme”\nA superannuation scheme–\n(a) which provides benefits calculated by reference to the remuneration of the participant;\n(b) (except where it is established and maintained in the Channel Islands or the Isle of Man) which is approved by the Board of Inland Revenue under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988;\n(c) which is open to new participants, or is a closed scheme the trustees or managers of which also provide an open scheme which is a club scheme for new employees of the same employer and of the same grade or level of post as the participants in the closed scheme; and\n(d) which complies with reciprocal arrangements for the payment and receipt of transfer values with the statutory schemes and schemes made under section 7 of the Act of 1972.\n”;\n(e) by adding in the definition for the expression “Personal pension scheme” after the words “Social Security Act 1986” the following:–\n“and which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act.”;\n(f) by inserting after the definition for the expressions “Rent officer” and “deputy rent officer” the following definition:–\n“\n“Retirement Annuity Contract”\nA contract approved by the Board of the Inland Revenue under either section 620 or 621 of the Income and Corporation Taxes Act 1988.\n”;\n(g) by adding in the definition for the expression “Superannuation Scheme” after the words “Pensions Act” the following:–\n“except–\n(i) a retirement benefits scheme as defined in section 611 of the Income and Corporation Taxes Act 1988 which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act, or\n(ii) an additional voluntary contributions scheme, or\n(iii) an appropriate personal pension scheme, or\n(iv) an appropriate policy, or\n(v) a personal pension scheme, or\n(vi) a retirement annuity contract, or\n(vii) a self-employed pension arrangement.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 591 was amended by the Finance Act 1988 (c. 39), Schedule 13, paragraph 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 655(5) was amended by section 54 of the Finance Act 1988 and repealed in part by the Finance Act 1989 (c. 26), Schedule 7, paragraph 9 and Schedule 17, Part IV."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 596(1) was amended by the Finance Act 1989, Schedule 6, paragraph 8(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1593/regulation/33",
    "retrieved_at": "2026-10-29T13:54:50.492103+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}