The National Health Service (Scotland) (Superannuation Scheme and Additional Voluntary Contributions) (Pension Sharing on Divorce) Amendment Regulations 2001
These Regulations make further amendments to the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (“the 1995 Regulations”) and the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 (“the AVC Regulations”) which provide for the superannuation of persons engaged in the National Health Service in Scotland and make provision for the payment of additional voluntary contributions by persons who are members of the NHS Superannuation Scheme, or by their employers, in order to secure additional pension benefits. They have retrospective effect from 1st December 2000 as authorised by section 12 of the Superannuation Act 1972.