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Additional Voluntary Contributions (AVC)

(SI 1998/1451) The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998

As amended by:

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  Link   (SSI 2012/163) The National Health Service Superannuation Scheme etc. (Miscellaneous Amendments) (Scotland) Regulations 2012
  Link   (SSI 2008/225) The National Health Service Superannuation Scheme (Additional Voluntary Contributions, Injury Benefits and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2008
These Regulations amend the NHS AVC, Injury Benefit and Compensation for Premature Retirement Schemes with amendments required as a consequence of the reform changes introduced to the main scheme from 1st April 2008.
  Link   (SSI 2008/92) The National Health Service (Superannuation Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2008
These regulations introduce a number of minor changes to the main scheme, AVC, Injury Benefits and Compensation for Premature Retirement Schemes. The main changes are to include in the definition of “employing authority” those employers who are subject to a Direction, to insert a definition of “scheme actuary ” to restrict the whole time pensionable pay equivalent for a part time member to that which would have been paid in a single comparable employment, to extend death in service cover to those members whose NHS employment had ceased to be pensionable solely by virtue of having the maximum amount of reckonable service under the scheme, to allow for the relaxation of the 12 month time limit on members transferring membership in to the NHS Pension Scheme for Scotland from other UK NHS pension schemes, provide that members who are moderate earners and who have reduced service as a result of dissolution or annulment of marriage (or, after 5th December 2005, civil partnership) may re-build their service and to clarify the position where by interest can be paid on late payments.
  Link   (SSI 2006/307) The National Health Service (Superannuation Scheme and Additional Voluntary Contributions) (Scotland) Amendment Regulations 2006
These amendments ensure compliance with the HM Revenue and Customs pensions tax regime introduced by the Finance Act 2004. The main changes are members able to make AVC contributions up to 100% of salary less contributions paid to other registered pension schemes and on retirement member able to take up to 25% on their invested NHS AVC funds as a tax free lump sum.
  Link   (SSI 2005/544) The National Health Service (Superannuation Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Civil Partnership) (Scotland) Amendment Regulations 2005
These changes were necessary to comply with the Civil Partnership Act 2004 which came into force on 5th December 2005. The changes make provision for civil partners to receive similar pension rights to those currently enjoyed by married members.
  Link   (SSI 2004/62) The National Health Service (Scotland) (Additional Voluntary Contributions) Amendment Regulations 2004
The main change made by these amendments were to increase flexibility of transfer of AVCs, defer taking AVCs up till age 75 and employers remittance time.
  Link   (SSI 2001/465) The National Health (Scotland) (Superannuation Scheme, Injury Benefits and Compensation for Premature Retirement) (Pension Sharing on Divorce) Amendment Regulations 2001
The main change made by this amendment was to introduce pension sharing on divorce.

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