# The Teachers' Superannuation (Scotland) Regulations 1993, Regulation G2: Receipts, etc., to be credited


(1) Employees' and employers' contributions received during the financial year shall be credited to the account.
(2) Employees' contributions comprise–
(a) all contributions payable under regulations C2(1), C3, C4, C5, C7 and C9;
(b) so much of any additional contributions payable under regulation C8 as would have been payable under regulation C2(1) if pensionable employment had continued; and
(c) all amounts payable under regulation C13 (repayment of returned contributions).
(3) Employers' contributions comprise–
(a) the contributions payable under regulation G5; and
(b) so much of any additional contributions payable under regulation C8 as would have been payable under regulation G5 if pensionable employment had continued.
(4) There shall also be credited to the account–
(a) the closing balance in the account for the preceding financial year;
(b) all transfer values under regulation F3 and additional transfer values under regulation D5 (war service) received during the financial year;
(c) all contributions equivalent premiums refunded, or recovered under section 47 of the Pensions Act, during the financial year;
(d) any interest and other payments under these Regulations received during the financial year; and
(e) the notional interest for the financial year described in Schedule 12.

---
Source: https://www.legislation.gov.uk/uksi/1992/280/regulation/G2 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/regulation-G2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.