The Teachers' Superannuation (Scotland) Regulations 2005

Where one or more transfer values have been paid to the Scottish Ministers in respect of a teacher, any transfer value paid by him or her shall be at least equal to the aggregate of that transfer value or those transfer values and any contributions made by that teacher under regulations C1, C5 and C8, except where it falls to be made to a club scheme.

10

A transfer value paid under this Part shall be at least equal in amount to the cash equivalent, if any, to which a teacher would otherwise be entitled under section 94 of the 1993 Act[^f00136].

PART II — INWARD TRANSFERS

11

Where a transfer value has been paid to, and accepted by, the Scottish Ministers, there shall be credited to the teacher, in respect of whom the payment was made, a period of reckonable service calculated in accordance with type=start slip=2006-05-01 time=1185437230428paragraph 12 or paragraph 13type=end slip=2006-05-01 time=1185437230428 as the case may be.

12

type=start slip=2006-05-01 time=1185438170317Except where paragraph 13 applies, for the purposes of paragraph 11–type=end slip=2006-05-01 time=1185438170317

• (a) where the transfer value–

• (i) is paid by the trustees or managers of a club scheme;

• (ii) represents all of the teacher’s accrued rights in that scheme; and

• (iii) has been calculated in a manner consistent with the methods adopted and assumptions made by the Scottish Ministers in determining the amount of transfer values to be paid to club schemes under Part I of this Schedule,

the period of reckonable service to be credited to the teacher shall be equal to the period of service which, if used to calculate a transfer value to be paid to an occupational pension scheme which is a statutory scheme under Part I of this Schedule, would produce an amount equal to the transfer value received by the Scottish Ministers, and in making the calculation regard shall be had to the teacher’s age, rate of pensionable pay, marital status and, in addition, to any other factor notified to the Scottish Ministers by the trustees or managers of the scheme making the payment as having been taken into account in determining its amount; and

• (b) in any other case, the period of reckonable service credited to the teacher shall be calculated in a manner consistent with the methods adopted and assumptions made by the Scottish Ministers in determining the amount of transfer values to be paid to occupational pension schemes (which do not fall to be treated as statutory schemes) under Part I of this Schedule, due allowance being given for the expected increase in the salary of teachers between the appropriate date and the date on which the teacher in respect of whom the transfer value was paid would attain the age of 60 years.

13

• (1) This paragraph applies where–

• (a) the previous scheme is a personal pension scheme or an approved pension or superannuation scheme which is not a club scheme and the teacher has entered pensionable employment after 31st December 1985;

• (b) the teacher has made an election under regulation B8 ;

• (c) the previous election under regulation B7 was made before 30th June 1994;

• (d) the teacher has been in excluded employment between the date of the election under regulation B7 and the date of the election under regulation B8;

• (e) the teacher is an individual as is mentioned in section 172(1) of the 1995 Act[^f00137]; and

• (f) the Scottish Ministers accept a payment of the amount specified in sub paragraph (3).

• (2) In this paragraph–

• (a) “the period of original pensionable employment” means the period during which the teacher was in pensionable employment before he or she made his or her election under regulation B7; and

• (b) “the period of transferred-out employment” means the period of pensionable employment (if any) in respect of which a transfer value was paid under regulation G1 by virtue of the election under regulation B7.

• (3) The amount referred to in sub paragraph (1)(f) is

$$(A×B)$ where– A is the transfer value which satisfies paragraph 10 and which would enable the teacher to count the period of excluded employment as reckonable service as if it had been pensionable employment; and B is the greater of– the transfer value, if any, paid under regulation G1 in respect of the teacher in consequence of his or her ceasing to be in pensionable employment by virtue of his or her election under regulation B7, together with– in a case where a transfer value was paid to the Scottish Ministers pursuant to type=start slip=2006-05-01 time=1185438274445regulation G2type=end slip=2006-05-01 time=1185438274445 within 4 weeks of the notice under type=start slip=2006-05-01 time=1185438287462regulation G2(1)type=end slip=2006-05-01 time=1185438287462, an amount, determined actuarially, which represents the income which would have been received had such sum been invested during the period starting at the end of the month in which the transfer value was paid under regulation G1 and ending at the end of the month in which the notice under type=start slip=2006-05-01 time=1185438311400regulation G2(1)type=end slip=2006-05-01 time=1185438311400 was made; and in any other case the amount referred to in sub-paragraph (i) above together with a further amount, determined actuarially, which represents the income which would have been received compounded with monthly rests, had such sum been invested during the period starting at the end of the month in which the notice under type=start slip=2006-05-01 time=1185438345588regulation G2(1)type=end slip=2006-05-01 time=1185438345588 was made and ending at the end of the month in which the transfer value was paid to the Scottish Ministers; and the amount which would be paid as a transfer value under regulation G1 in respect of the teacher if at the date on which he or she made the election under regulation B8– he or she was in pensionable employment and made an election under regulation B7; and the transfer value was in respect of a period of pensionable employment equal to the period of transferred-out employment.$

• (4) Where this paragraph applies the teacher is entitled to count as reckonable service–

• (a) the reckonable service arising from the period of original pensionable employment; and

• (b) such service arising from the period of excluded employment as if it had been pensionable employment.

PART III — INTERPRETATION

14

In this Schedule–

• (a) “accrued rights” means the rights which have accrued in respect of a teacher under these Regulations at the material date, or which would have accrued in respect of him or her if the period of service necessary to satisfy the requirements of regulation E5 had been the period which he or she had completed at that date;

• (b) “appropriate date” means the date on which the person in respect of whom the transfer value is paid became employed in pensionable employment or, if the transfer value is received more than 12 months after that date, the date on which it is received;

• (c) “capitalised value” means the capitalised value at the material date as determined by the Scottish Ministers, having regard to investment conditions and the contingencies on which benefits are, or are to be, payable under these Regulations;

• (d) “club scheme” means an occupational pension scheme which–

• (i) is a contracted-out scheme;

• (ii) provides benefits calculated by reference to the remuneration of the participant;

• (iii) is open to new members or, if it is a closed scheme, its trustees or managers also manage an open scheme which is a club member for new recruits of the same grade or level of post as the participants in the closed scheme;

• (iv) has undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between members of the club; and

• (v) is approved for the purposes of this Schedule by the Treasury; and

• (e) “protected rights” has the same meaning as in section 10 of the 1993 Act[^f00138].

SCHEDULE 13 — REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS

PART I — REVOCATIONS

(Column 1)	(Column 2)	(Column 3)
Regulations revoked	References	Extent
The Teachers' Superannuation (Scotland) Regulations 1992	S.I. 1992/280	The whole Regulations
The Teachers' (Superannuation and Compensation for Premature Retirement (Scotland) amendment Regulations 1993	S.I. 1993/2513	Regulations 2 to 17 and 22
The Teachers' Superannuation (Scotland) Amendment Regulations 1994	S.I. 1994/2699	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 1995	S.I. 1995/1670	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 1997	S.I. 1997/676	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 1998	S.I. 1998/718	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 1999	S.I. 1999/446	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 2000	S.S.I. 2000/366	The whole Regulations
The Teachers' Superannuation (Pension Sharing on Divorce) (Scotland) Regulations 2001	S.S.I. 2001/152	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 2001	S.S.I. 2001/291	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 2002	S.S.I. 2002/288	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 2003	S.S.I. 2003/423	The whole Regulations
The Teachers' Superannuation (Scotland) Amendment Regulations 2004	S.S.I. 2004/89	The whole Regulations

PART II — SAVINGS

1

The revocation by these Regulations of a transitional provision relating to the coming into force of a provision re-enacted in these Regulations does not affect the operation of that transitional provision, so far as it remains capable of having effect, in relation to the provision as re-enacted.

2

• (1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the previous operation of those savings.

• (2) The revocation by these Regulations of a saving made on the previous revocation of a provision does not affect the operation of the saving insofar as it remains capable of having effect.

3

Any document made, served or issued on or after the date on which these Regulations come into force which includes a reference to a provision revoked by these Regulations is to be construed so far as a contrary intention appears, as referring or, as the context may require, including a reference, to the corresponding provision of these Regulations.

PART III — TRANSITIONAL PROVISIONS

4

• (1) The re-enactment of provisions in these Regulations, and the consequent revocation of those provisions by these Regulations, does not affect the continuity of the law.

• (2) The general rule is that the provisions of these Regulations apply, in accordance with sub paragraph (1), to matters arising before the commencement of these Regulations as to matters arising after that commencement.

• (3) The general rule has effect subject to any express provision to the contrary, and to paragraph 2 of Part II.

• (4) The general rule does not mean that the provisions of these Regulations apply to cases to which the corresponding revoked provisions did not apply by virtue of transitional provision made in connection with the commencement of the revoked provisions (such transitional provisions are saved by paragraph 1 of Part II).

5

• (1) Where–

• (a) a provision of these Regulations (“the new provision”) re-enacts with any modification a provision revoked by these Regulations (“the former provision”); and

• (b) the effect of the general rule is that a person to whom a protected benefit was being paid or might become payable is placed in a worse position than he or she would have been in if the former provision had continued to have effect,

he or she may by giving written notice to the Scottish Ministers within 3 months after the date on which these Regulations come into force elect that the new provision is to apply in relation to the benefit as if it had re-enacted the former provision without modification.

• (2) A protected benefit is one paid, or capable of becoming payable, to or in respect of a person who before the date on which these Regulations come into force ceased to be in pensionable employment or died.

6

Where a period of time specified in a provision of any Regulations revoked by these Regulations is current at the commencement of these Regulations, these Regulations have effect as if the corresponding provision of these Regulations had been in force when that period began to run.

Signed

GEORGE LYON — Authorised to sign by the Scottish Ministers — 29th June 2005

We consent.

VERNON COAKER — DAVE WATTS — Two of the Lords Commissioners of Her Majesty’s Treasury — 21st July 2005

Explanatory note

(This note is not part of the Regulations)

These Regulations consolidate the Regulations revoked by regulation J10 and Part I of Schedule 13, namely the Teachers' Superannuation (Scotland) Regulations 1992 (S.I. 1992/280, as amended) (the ?OQ?1992 Regulations) and certain amending instruments. In addition to minor and drafting alterations, these Regulations make the changes of substance which are shown in the table below. References in the second column are to the 1992 Regulations, as amended.

Tables of Derivations and Destinations have been prepared identifying individual regulations in the 2005 consolidated Regulations with the equivalent provisions in the superseded Regulations and vice versa. Copies of the Tables may be obtained from the Scottish Public Pensions Agency (Policy Branch), 7 Tweedside Park, Tweedbank, Galashiels, TD1 3TE. The Tables have been prepared to assist readers of the Regulations and do not have any legal effect.

Consolidated provision of these Regulations	Revoked provision of the 1992 Regulations	Subject	Changes
B6, C1, C2, D1, E24, E29, E34, J4 and Schedule 1	B5, C1, C1A, D1, E19, E24, E29, H3 and Schedule 1	Paternity and adoption leave	Paternity and adoption leave are equated with maternity leave.
B6(1)(c)	B5	Maternity pay	Provision reflects that an employee may be entitled to contractual remuneration in addition to statutory entitlement.
–	B6(5) and B7(7)	Certain elections under the Teachers' Superannuation (Scotland) Regulations 1977 (S.I. 1977/1360, as amended) are deemed made under the 1992 Regulations	Omission of obsolete provision.
C1(8)	–	Definition of comparable British service for purposes of regulation C1(7)	For the purposes of the earnings cap, comparable British service shall not include service in the Channel Islands or Isle of Man.
–	C3(15)	Definition of “further election” and “previous election”	Omission of obsolete provision.
–	C6, C7, D5, D6 F2, Schedule Part IV, Schedule 11 Part II	War service	Omission of obsolete provisions.
C15(1)(c)	C14(1)(b)	Contributions to be deducted from salary	Omission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.
D3(1) & (3)	D3(1) & (1B)	Determination of reckonable service and lump sum	Omission of Part III of Schedule 4 to the 1992 Regulations. Method C is not available after 20th November 2000.
E6(1)	E5(1)	Entitlement to payment of retirement benefits	Omission of grounds of entitlement relating to paras (5) (8) of Schedule 8 to the 1992 Regulations consequent on simplification of Schedule 8 by these Regulations.
E7(5)	E6(5)	Calculation of retirement benefit	Omission of spent provision.
–	E7(4)	Calculation of lump sum where resignation predates 22nd October 1996	Omission of spent provision.
E24(1)(c)	E19(1)(c)	Death grants	Clarification of entitlement to death grants.
–	E30(3)	Service before 1st October 1956	Omission of obsolete provision.
G2(1)	F3(2)	Transfer values	Reinstatement of provision erroneously repealed by S.I. 1997/676 regarding requirements for written notice.
J1(1)(d)	H1(1)(d)	Reduced salary	Omission of spent provision.
J2(2)	H1A(2)(ii)	Winding down employment	Omission of spent provision.
J9(5)	H7(5)	Permitted maximum	Increase in line with current Regulations.
Schedule 2 para 1	Schedule 2 para 1	Exceptions from pensionable employment	Omission of obsolete reference to certain agricultural colleges.
–	Schedule 4 Part III Method C and regulation C5(13)	Calculation of past added years contributions	Omission of Part III of Schedule 4 to the 1992 regulations. Method C is not available after 20th November 2000.
Schedule 8	Schedule 8	Periods making up qualifying service	Simplification of Schedule 8 by omission of certain specified employments.

Footnotes

[^f00001]: 1972 c. 11; section 9 was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) (“the 1990 Act”), sections 4(1), 8(3) and (4) and 11, the Pension Schemes Act 1993 (c. 48), section 190 and Schedule 8, paragraph 7 and the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), article 107. Section 12 was amended by the 1990 Act, section 10. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).

[^f00002]: This function was transferred to the Treasury by the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670) and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.

[^f00003]: 1980 c. 44.

[^f00004]: S.I. 1998/366 to which there are amendments not relevant to these Regulations.

[^f00005]: S.I. 1992/280 (“the 1992 Regulations”). Regulation B2 was amended by S.I. 1999/446 and S.S.I. 2003/423. The 1992 Regulations are revoked in their entirety by these Regulations (see Schedule 1 to these Regulations).

[^f00006]: Regulation B4 was amended by S.I. 1997/676 and 1999/446.

[^f00007]: S.I. 1995/2814, to which there are amendments not relevant to these Regulations.

[^f00008]: S.I. 1998/366, to which there are amendments not relevant to these Regulations.

[^f00009]: 1988 c. 1. Section 148 is repealed by the Income Tax (Earnings and Pensions) Act 2003 (c. 1), Schedule 8, Part 1.

[^f00010]: S.I. 1995/2865 as amended by S.I. 1997/720.

[^f00011]: 1988 c. 1. Section 590C was inserted by the Finance Act 1989 (c. 26), section 75 and Schedule 6, paragraph 4, is amended by the Finance Act 1993 (c. 34), section 107 and is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3. See S.I. 2004/773 for the current permitted maximum.

[^f00012]: 1996 c. 18. Part VIII (sections 71 80) of the 1996 Act were substituted by the Employment Relations Act 1999 (c. 26) section 7 and Schedule 4, Part I and to which there are amendments not relevant to these Regulations. The current Regulations are the Maternity and Paternal Leave etc. Regulations 1999 (S.I. 1999/3312).

[^f00013]: S.I. 1977/1360. Regulation 22 was substituted by and Regulation 23 amended by S.I. 1983/1431. Regulation 25 was amended by S.I. 1980/344. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00014]: 1992 c. 52.

[^f00015]: 1996 c. 14.

[^f00016]: 1951 c. 65.

[^f00017]: 1996 c. 18. Part VIII (sections 71-80) of the 1996 Act were substituted by the Employment Relations Act 1999 (c. 26), section 7 and Schedule 4, Part I, to which there are amendments not relevant to these Regulations.

[^f00018]: 1988 c. 1. Section 595 is amended by the Finance Act 1989 (c. 26), Schedule 6 and is prospectively repealed by the Finance Act 2004 (c. 12) Schedule 42, Part 3.

[^f00019]: 1993 c. 48. Section 61 is amended and repealed in part by the Pensions Act 1995 (c. 26) (“the 1995 Act”), Schedules 5 and 7 respectively; section 62 is repealed in part by the 1995 Act, Schedule 7; section 63 is amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) section 1 and Schedule 1 and repealed in part by the 1995 Act, Schedule 1.

[^f00020]: S.I. 1977/1360. Regulation 4(1) was amended by S.I.s 1983/639 and 1984/2028. The 1997 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00021]: 1993 c. 48. Section 17(5) is amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) Schedule 5, paragraph 1 and Schedule 9, Part III(4).

[^f00022]: Section 109 is amended by the Pensions Act 1995 (c. 26), section 55.

[^f00023]: Section 19(4)(a) is amended by S.I. 2001/3649, article 116.

[^f00024]: 1975 c. 60; section 21 was repealed by the Social Security (Consequential Provisions) Act 1992 (c. 6), section 3(1) and Schedule 1.

[^f00025]: 1992 c. 5 as amended by the Pension Schemes Act 1993 (c. 48), Schedule 8, the Pension Act 1995 (c. 26), section 128 and the Child Support, Pensions and Social Security Act 2000 (c. 19), sections 33 and 37.

[^f00026]: Section 16(3) was amended by the Pensions Act 1995 (c. 26), section 151 and Schedule 5, paragraph 28 and is modified by S.I. 1996/1172, regulation 65.

[^f00027]: Section 14(8) was amended by the Pension Act 1995 (c. 26) (“the 1995 Act”) section 151 and, Schedule 5, paragraph 27; and section 16(5) was amended by the 1995 Act, Schedule 5, paragraph 28 and the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 2, paragraph 4.

[^f00028]: S.I. 1996/1172, as amended by S.I. 2002/681.

[^f00029]: Regulation 46 was amended by S.I. 1978/1507, 1980/344, 1983/639, 1988/1618 and 1989/666 (and revoked by S.I. 1992/280).

[^f00030]: S.I. 1992/280 (“the 1992 Regulations”). The 1992 Regulations are revoked in their entirety by these Regulations (see Schedule 1 to these Regulations).

[^f00031]: S.I. 1996/2317; Part IIIA was inserted by S.I. 1997/675, regulation 7.

[^f00032]: S.I. 1995/840.

[^f00033]: S.I. 1992/280. Regulation C1(8) was repealed by S.I. 1998/718 with effect from 15th April 1998.

[^f00034]: S.I. 1998/366.

[^f00035]: S.I. 1996/2317. Regulation 16C was added by S.I. 1997/675.

[^f00036]: S.I. 1992/280 (“the 1992 Regulations”). Regulation E5(1)(e) was amended by S.I. 1993/2513 and 1997/676. The 1992 Regulations are revoked in their entirety by these Regulations (see Schedule 1 to these Regulations).

[^f00037]: 1971 c. 56.

[^f00038]: Regulation E9 was amended by S.I. 2001/291 and 2002/288.

[^f00039]: 1911 c. 28; 1920 c. 75; 1939 c. 121; 1989 c. 6.

[^f00040]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 65 was substituted by S.I. 1989/666. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00041]: 1992 c. 4.

[^f00042]: 1971 c. 56.

[^f00043]: S.I. 1974/1135, revoked by S.I. 1977/1360.

[^f00044]: Regulation 6A was inserted by S.I. 1977/1808.

[^f00045]: Regulation 65 was substituted by S.I. 1989/666.

[^f00046]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 6A was substituted by S.I. 1989/666. The 1977 Regulations were revoked in their entirety (see Schedule 1 to these Regulations).

[^f00047]: 1975 c. 57; section 1 was amended, and the period for which it had effect extended to end on 31st July 1978, by the Price Commission Act 1977 (c. 33), section 17; references to limits set out in documents laid before Parliament in 1976 and 1977 were added by S.I. 1976/1097, 1977/1294. Section 1 was repealed by the Statute Law (Repeals) Act 1989 (c. 43), Schedule 1, Part II.

[^f00048]: S.I 1982/1302.

[^f00049]: 1971 c. 56.

[^f00050]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 6A was inserted by S.I. 1977/1808. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00051]: 2000 c. 8, to which there are amendments not relevant to these Regulations.

[^f00052]: 1985 c. 66. Section 32(2) is amended by the Pensions Act 1995 (c. 26), Schedule 3 and its effect modified by the Welfare and Pensions Reform Act 1999 (c. 30), Schedule 2, paragraph 1.

[^f00053]: 1986 c. 45. Section 310 is amended by the Pensions Act 1995 (c. 26), Schedule 3, the Welfare and Pensions Reform Act 1999 (c. 30) Schedule 2, paragraph 2 and the Enterprise Act 2002 (c. 40), section 259(4) and Schedule 26.

[^f00054]: 1999 c. 30.

[^f00055]: 1993 c. 48. Subsections 10(4) and (5) and section 15A were inserted by the Welfare Reform and Pensions Act 1999 (c. 30), section 32.

[^f00056]: 1999 c. 30.

[^f00057]: 1995 c. 26, as amended by the Welfare Reform and Pensions Act 1999 (c. 30) section 18 and Schedule 2, paragraph 11 and the Pensions Act 2004 (c. 35), Schedule 12, paragraph 38 and Schedule 13, Part 1.

[^f00058]: 1999 c. 16. Schedule 10, paragraph 18 is amended by S.I. 2000/1085 and is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3.

[^f00059]: 1999 c. 30.

[^f00060]: 1993 c. 48. Section 94 is amended by the Pensions Act 1995 (c. 26), section 154, the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 12 and is prospectively repealed by the Pensions Act 2004 (c. 35), Schedule 12.

[^f00061]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 45 was renumbered Regulation 45(1) by S.I. 1978/1507. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00062]: 1993 c. 48. Section 95 is amended by the Pensions Act 1995 (c. 26), Schedule 6 and the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedules 5 and 9 and S.I. 2001/3649.

[^f00063]: 1973 c. 35.

[^f00064]: 1971 c. 56.

[^f00065]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 6A was inserted by S.I. 1977/1808. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00066]: 1965 c. 32, to which there are amendments not relevant to these Regulations.

[^f00067]: 1988 c. 1. Sections 591 and 592 are prospectively repealed by the Finance Act 2004, Schedule 42, Part 3.

[^f00068]: 1993 c. 48, as amended by the Pensions Act 2004 (c. 35) section 284.

[^f00069]: 1988 c. 1. Section 591 is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3.

[^f00070]: 1978 c. 30.

[^f00071]: 1971 c. 56.

[^f00072]: 1993 c. 48.

[^f00073]: 1995 c. 26.

[^f00074]: 1999 c. 30.

[^f00075]: 1975 c. 60.

[^f00076]: 1988 c. 1.

[^f00077]: S.I. 1965/680, revoked by S.I. 1967/901.

[^f00078]: S.I. 1969/77, revoked by S.I. 1977/1360.

[^f00079]: S.I. 1971/1775, revoked by S.I. 1997/1360.

[^f00080]: S.I. 1977/1360, amended by 1977/1808, 1978/1507, 1980/344, 1982/1302, 1983/639 and 1431, 1984/2028, 1988/1618, 1989/666 and 1990/383 and revoked by 1992/280.

[^f00081]: S.I. 1992/280 amended by S.I. 1992/1025 and 1597, 1993/490 and 2513, 1994/1715 and 2699, 1995/1670, 1997/676, 718, 1129, 1644 and 2208, 1999/442 and 446 and 2001/3649 and S.S.I. 2000/366, 2001/152, 291 and 407, 2002/288, 2003/423 and 2004/89.

[^f00082]: S.I. 1997/676.

[^f00083]: S.I. 2002/2788, amended by S.I. 2003/921 and 2004/923.

[^f00084]: S.I. 1977/1360, as relevantly amended by S.I. 1980/344.

[^f00085]: 1993 c. 48. Section 7 is amended by the Pension Schemes Act 1995 (c. 26), section 136 and the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 33.

[^f00086]: 1993 c. 48, as amended by S.I. 2001/3649.

[^f00087]: 1988 c. 1. Section 591 is prospectively repealed by the Pensions Act 2004 (c. 35), Schedule 42, Part 3.

[^f00088]: 1993 c. 48. Section 94(1) is relevantly amended by the Pensions Act 1995 (c. 26), section 154.

[^f00089]: 1993 c. 48. Section 8(1) is amended by the Pensions Act 1995 (c. 26), section 136.

[^f00090]: 1965 c. 51.

[^f00091]: 1993 c. 48. Section 93A was inserted by the Pensions Act 1995 (c. 26), section 153, and is amended by the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 12, paragraph 34.

[^f00092]: 1993 c. 48. Section 14 is amended by the Pensions Act 1995 (c. 26), Schedules 5 and 7, the Social Security (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 38 and the Proceeds of Crime Act 2002 (c. 29), Schedule 11, paragraph 22 and is modified by S.I. 1996/1461 and 1462.

[^f00093]: 1993 c. 48. Section 8(2) is amended by the Pensions Act 1995 (c. 26), Schedule 5, paragraph 23 and the Social Security Act 1998 (c. 14), Schedule 7, paragraph 126 and is modified by S.I.s 1996/1461 and 1462.

[^f00094]: S.I. 1999/3312, as amended by S.I. 2002/2789.

[^f00095]: S.I. 1999/3312, as amended by S.I. 2002/2789.

[^f00096]: 1965 c. 51, to which there are amendments not relevant to these Regulations.

[^f00097]: 1999 c. 30. Section 28 is prospectively amended by the Civil Partnerships Act 2004 (c. 33), Schedule 27.

[^f00098]: S.I. 1999/3147.

[^f00099]: 1995 c. 26, to which there are amendments not relevant to these Regulations.

[^f00100]: 2004 c. 35.

[^f00101]: 1988 c. 1. Section 655 is prospectively amended by the Finance Act 1004 (c. 12), Schedule 42, Part 3.

[^f00102]: 1993 c. 48. Section 111 is prospectively repealed by the Pensions Act 2004 (c. 35), section 267 and Schedule 13, Part 1.

[^f00103]: 1992 c. 4. Section 3 is amended by the Social Security Act 1998 (c. 14) (the “1998 Act”), sections 48 and 49 and the Social Security Contributions (Transfer of Functions etc) Act 1999 (c. 2) (the “1999 Act”) section 2 and Schedule 3, paragraph 3. Section 4 is amended by the Social Security (Incapacity for Work) Act 1994 (c. 18), Schedules 1 and 2, the 1998 Act, section 50, the 1999 Act, section 2 and Schedule 3, paragraph 4, the Child Support, Pensions and Social Security Act 2000 (c. 19) section 74, the Employment Act 2002 (c. 22) Schedule 7, paragraph 3, the Finance Act 2003 (c. 14), Schedule 22, paragraph 48 and the Income Tax (Earnings and Pensions) Act 2003 (c. 1), Schedule 6, paragraph 172. Section 112 is amended by the Employment Rights Act 1996 (c. 18), Schedule 1, paragraph 51 and the 1999 Act, Schedule 3, paragraph 21.

[^f00104]: Section 9(2B) was inserted by the Pensions Act 1995 (c. 26), section 136(3), is amended by the Social Security (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 35 and modified by S.I. 1996/1172, regulation 48.

[^f00105]: 1988 c. 1, to which there are amendments not relevant to these Regulations. Certain provisions are prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3.

[^f00106]: 1986 c. 50.

[^f00107]: 1999 c. 30.

[^f00108]: S.I. 1967/489, revoked by 1976/1987.

[^f00109]: 1965 c. 74. Section 25 was amended by the Superannuation (Miscellaneous Provisions) Act 1967 (c. 28), section 2 and was repealed by the Superannuation Act 1972 (c. 11), Schedule 8.

[^f00110]: S.I. 1977/1360.

[^f00111]: 1999 c. 30.

[^f00112]: 1992 c. 37.

[^f00113]: 1989 c. 39. Section 1 was repealed by the Standards in Scotland’s Schools etc. Act 2000 (asp 6), schedule 3.

[^f00114]: S.I. 1977/1360.

[^f00115]: S.I. 1995/2814, as amended by S.I. 2001/3649 and S.S.I. 2000/444 and 2001/292.

[^f00116]: 1988 c. 1. Section 591 is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3.

[^f00117]: 1993 c. 48 as amended by the Pensions Act 2004 (c. 35) section 284.

[^f00118]: S.I. 1977/1360 (“the 1977 Regulations”). Section 23 was amended by S.I. 1983/1431. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00119]: S.I. 1977/1360. Section 25 was amended by S.I. 1980/344.

[^f00120]: S.I. 1965/680, revoked by S.I. 1967/901.

[^f00121]: S.I. 1971/1775, revoked by S.I. 1977/1360.

[^f00122]: S.I. 1992/280 (“the 1992 Regulations”). Part III was amended by S.I. 1998/718. The 1992 Regulations are revoked in their entirety by these Regulations (see Schedule 1 to these Regulations).

[^f00123]: Regulation C3(13) was substituted by S.I. 1993/2513.

[^f00124]: 1965 c. 51.

[^f00125]: S.I. 1977/1360 (“the 1977 Regulations”). Regulation 21 was substituted by S.I. 1983/1431 and amended by S.I. 1998/1618. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00126]: 1948 c. 33. Section 1 is amended by the Justices of the Peace Act 1949 (c. 101), section 23(9) and Schedule 2, the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 (c. 65), section 41(2) and (3) and the Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958 (c. 64), Schedule 4 and 6.

[^f00127]: S.I. 1977/1360. Regulation 6A was inserted by S.I. 1977/1808.

[^f00128]: S.I. 1995/365, to which there are amendments not relevant to these Regulations.

[^f00129]: S.I. 1981/1794 to which there are amendments not relevant to these Regulations.

[^f00130]: 1971 c. 56.

[^f00131]: 1971 c. 56.

[^f00132]: 1974 c. 9.

[^f00133]: S.I. 1996/1847.

[^f00134]: S.I. 1977/1360. Schedule 10 was substituted by S.I. 1988/1618 and amended by S.I. 1989/666. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

[^f00135]: 1996 c. 18 (“the 1996 Act”). Part VIII (sections 71 80) of the 1996 Act were substituted by the Employment Relations Act 1999 (c. 26), section 7 and Schedule 4, Part I and to which there are amendments not relevant to these Regulations.

[^f00136]: 1993 c. 48. Section 94 is amended by the Pensions Act 1995 (c. 26), section 154, the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 12 and is prospectively repealed by the Pensions Act 2004 (c. 35), Schedule 12.

[^f00137]: 1995 c. 26, amended by S.I. 2001/3649, article 148.

[^f00138]: 1993 c. 48. Section 10 is amended by the Social Security Contributions (Transfer of Functions etc) Act 1999 (c. 2), Schedule 1, paragraph 36 and the Welfare Reform and Pensions Act 1999 (c. 30) section 32 and is prospectively amended by the Pensions Act 1995 (c. 26) Schedule 5, paragraph 25 and the Proceeds of Crime Act 2002 (c. 29), Schedule 11, paragraph 22.