National Health Service (Superannuation Scheme and Additional Voluntary Contributions) (Scotland) Amendment Regulations 2006 come into force

The Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 1995 and National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 following the coming into force of the Finance Act 2004. The Finance Act 2004 makes new provision from 6 April 2006 in relation to the tax treatment of occupational pension schemes. The Regulations can be viewed on the OPSI website.