Regulation 10 Amendment of the Teachers' Superannuation (Scotland) Regulations 2005
In Schedule 1 (glossary of expressions)–
(a)
omit the definition of “Appropriate personal pension scheme”;
(b)
omit the definition of “Approved superannuation scheme”;
(c)
for the definition of “Personal pension scheme” substitute–
“
“Personal pension scheme” A personal pension scheme within the meaning of section 1 of the 1993 Act which is a registered pension scheme. ”;
(d)
after the definition of “Reckonable service” insert–
“
“Registered pension scheme” Shall be construed in accordance with section 150(2) of the Finance Act 2004. ”; and
(e)
omit the definition of “Self-employed pension arrangement”.