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The Teachers' Superannuation (Scotland) Amendment Regulations 2004

S.S.I. 2004/89 · Made 3 March 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

PENSIONS

Made 3rd March 2004

Laid before the Scottish Parliament 9th March 2004

Coming into force 31st March 2004

The Scottish Ministers, in exercise of the powers conferred by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 1972f1 and of all other powers enabling them in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by the Regulations as appear to them to be appropriate, in accordance with section 9(5) of that Act, and with the consent of the Treasuryf2, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1972 c. 11; section 9 was amended by sections 4(1), 8(3), (4) and (6), and 11 of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) (“the 1990 Act”), by section 190, Schedule 8, paragraph 7 of the Pension Schemes Act 1993 (c. 48) and by article 107 of the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), and section 12 was amended by section 10 of the 1990 Act. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).

f2

This function was transferred to the Treasury by the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670) and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Teachers' Superannuation (Scotland) Regulations 1992
  3. 3Calculation for the purposes of regulation C10
  4. 4Repayment of returned contributions
  5. 5Teachers' superannuation account
  6. 6Receipts, etc., to be credited
  7. 7Payments to be debited
  8. 8Actuarial review
  9. 9Additional contributions to purchase past added years
  10. 10Teachers' superannuation account
  11. Signature
  12. Explanatory note

1Citation and commencement

These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 2004 and shall come into force on 31st March 2004.

2Amendment of the Teachers' Superannuation (Scotland) Regulations 1992

The Teachers' Superannuation (Scotland) Regulations 1992f1 are amended in accordance with the following Regulations.

3Calculation for the purposes of regulation C10

For paragraph (3)(a)(i) of regulation C11, substitute–

“(i)

any treated as employer’s contributions; and”.

4Repayment of returned contributions

In paragraph (5) of regulation C13, omit “for the purposes of regulation G2”.

5Teachers' superannuation account

For regulation G1 substitute–

“G1.
(1)

The Scottish Ministers shall keep accounts of the scheme in a form approved by the Treasury.

(2)

The accounts shall be open to examination by the Auditor General.”.

6Receipts, etc., to be credited

Regulation G2 is omitted.

7Payments to be debited

Regulation G3 is omitted.

8Actuarial review

Paragraph (14) of regulation G4 is omitted.

9Additional contributions to purchase past added years

In paragraph 2(2) of Schedule 4, omit “for the purposes of regulation G2”.

10Teachers' superannuation account

Schedule 12 is omitted.

Signature

TAVISH SCOTT

Authorised to sign by the Scottish Ministers

St Andrew’s House, Edinburgh

25th February 2004

We consent,

NICK AINGER

JOAN RYAN

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd March 2004

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 31st March 2004, make further amendments to the Teachers' Superannuation (Scotland) Regulations 1992 (S.I. 1992/280) (“the 1992 Regulations”).

The amendment of regulation G1 of the 1992 Regulations removes the requirement for the Scottish Ministers to produce a set of cash accounts, as this method of accounting has been superseded by the requirement for resource based accounts.

As a result of the requirement for resource based accounts, regulations G2, G3 and Schedule 12 of the 1992 Regulations, are redundant and are therefore omitted by those Regulations.

Consequential amendments are made to regulations C11(3)(a)(i), C13(5), G4(14) of, and paragraph 2(2) of Schedule 4 to the 1992 Regulations, to remove the now redundant references to regulation G2.