The Teachers' Superannuation (Scotland) Amendment Regulations 2006
These Regulations amend the Teachers' Superannuation (Scotland) Regulations 2005 (“the 2005 Regulations”) and the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 (“the AVC Regulations”) in connection with the new provisions for the taxation of pension schemes contained in the Finance Act 2004. They also correct some minor inaccuracies in the 2005 Regulations, and update the cross references in the AVC Regulations to the 2005 Regulations.