# The Teachers' Superannuation (Scotland) Amendment Regulations 2004

S.S.I. 2004/89 · made 3 March 2004

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”).

Made under: Superannuation Act 1972 (Section 9, Section 12, Schedule 3)

PDFs: Printed copy https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2004/pdf/ssi_20040089_en.pdf

## Introductory text

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 1972 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 Treasury, hereby make the following Regulations:

## 1 Citation and commencement

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

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

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

## 3 Calculation for the purposes of regulation C10

For paragraph (3)(a)(i) of regulation C11, substitute–
“(i) any treated as employer’s contributions; and”.

## 4 Repayment of returned contributions

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

## 5 Teachers' 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.”.

## 6 Receipts, etc., to be credited

Regulation G2 is omitted.

## 7 Payments to be debited

Regulation G3 is omitted.

## 8 Actuarial review

Paragraph (14) of regulation G4 is omitted.

## 9 Additional contributions to purchase past added years

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

## 10 Teachers' 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.

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Source: https://www.legislation.gov.uk/ssi/2004/89 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-amendment-regulations-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.