Regulation 3 Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

(1)

Regulation C1 (salary on which contributions are payable) is amended as follows.

(2)

In paragraph (5)–

(a)

for “paragraphs (6) and (7)” substitute “regulation C1A”; and

(b)

omit “in terms of section 590C of the Taxes Act”.

(3)

After paragraph (5) insert–

“(5A)

In this regulation “permitted maximum” has the meaning given to it by regulation 1(2) of the Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006^f1.”.

(4)

Omit paragraphs (6), (7) and (8).

Annotations

Footnotes

f1: S.I. 2006/364.