The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1992
These Regulations make provision for the payment of additional voluntary contributions by teachers who are members of the Superannuation Scheme as constituted by the Teachers' Superannuation (Scotland) Regulations 1992, as amended, in order to secure additional benefits financed by investment of those contributions. The Regulations take effect from 1st April 1989. Section 12 of the Superannuation Act 1972 confers power to make Regulations retrospective in effect.