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

Payment and amount of additional voluntary contributions

7.—(1) Regular contributions shall be paid to the Secretary of State at intervals of one month.

(2) Payment of regular contributions under paragraph (1) shall be effected by deduction by the contributor’s employer of the appropriate amounts from the contributor’s salary and such deductions shall commence to be made from the salary in respect of the first whole pay period falling after the date the employer receives authorisation to make these deductions, which shall be remitted to the Secretary of State within 14 days after their deduction.

(3) The total of contributions paid in any tax year must not exceed the lesser of

(4) Notwithstanding the provisions of paragraph (3), where a person elects under regulation 4(1)(c) to provide for a lump sum death benefit, the regular contributions payable by virtue of that election, or any election under regulation 5(4) or 6(3)(a), must not, at the date on which the Secretary of State accepts the election, be of such an amount as to provide for a lump sum death benefit in excess of the permitted amount calculated in accordance with paragraph 13(3) and (4) of the Schedule to these Regulations.