The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995

has the meaning assigned to it by Schedule 1 to the Superannuation Regulations;

means a retirement benefits scheme approved under Chapter I of Part XIV of the Taxes Act;

has the meaning assigned to it by section 9(6) of the Superannuation Act 1972;

means a cash equivalent referred to in section 94(1) of the Pension Schemes Act 1993;

means an approved scheme which falls within section 591(2)(h) of the Taxes Act;

means a body authorised under section 3 or 4 of the Insurance Companies Act 1982 to carry on long-term business.

means a lump sum which will become payable in the event of a person dying while paying regular contributions to provide for it;

means— (a) a contributor who has made a benefits election under regulation 12(5);

includes the actuarial equivalent as an annual pension of any lump sum.

has the meaning given by regulation 5(2);

means a scheme approved under Chapter IV of Part XIV of the Taxes Act;

means contributions which a person has elected to pay under regulation 4(1)(a) or 4(1)(c);

means the total of any pensions payable to the participator—

means become entitled under regulation E5 of the Superannuation Regula- tions to payment of retiring allowances;

has the meaning given in section 611 of the Taxes Act;

has the meaning given by regulation 12(2);

means— (a) in relation to pensionable employment, the salary calculated in accordance with regulation C1 of the Superannuation Regulations, and (b) in relation to contributions payable under regulation C8 or C8A of the Superannuation Regulations, the notional salary determined in accordance with the provisions of those regulations for the purposes of calculating the said contributions;

means the 12 months beginning with 6th April in any year.

means the index of retail prices published by the Central Statistical Office;

means the total of so much of— as is attributable to contributions paid while in pensionable employment.