The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998
These Regulations make provision for the payment of additional voluntary contributions by persons who are members of the Superannuation Scheme constituted by the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (“the NHS Superannuation Scheme” and “the 1995 Regulations”), or by their employers, in order to secure additional benefits financed by investment of those contributions. The Regulations have retrospective effect from 1st February 1991, as authorised by section 12(1) of the Superannuation Act 1972.