Teachers' Superannuation (Scotland) Amendment Regulations 2006 come into force

The Regulations amend the Teachers' Superannuation (Scotland) Regulations 2005 and Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 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 Teachers' Superannuation (Scotland) Regulations 2005. The Regulations can be viewed on the OPSI website.