The Teachers’ Superannuation (Additional Voluntary Contributions) (Amendment) Regulations 2015
These regulations amend the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 (“the 1994 Regulations”) to permit members of the Teachers’ Pension Scheme 2015 access to the additional voluntary contributions scheme (“the scheme”), to enable members to utilise the additional flexibilities for defined contribution pension schemes provided for in the Pension Schemes Act 2015 and to take account of changes to tax treatment of individuals’ pension funds introduced by the Taxation of Pensions Act 2014.