§ Mr. GorrieTo ask the Secretary of State for Scotland what estimate he has made of the additional expenditure which will have to be made by(a) health boards and trusts, (b) further education colleges and (c) universities in Scotland in (i) 1997–98, (ii) 1998–99 and (iii) 1999–2000, as a result of the changes in the rules governing advance corporation tax on pensions. [22376]
§ Mr. DewarThe NHS superannuation scheme is not affected by the changes in the rules governing advance corporation tax.
Any effects on the superannuation schemes of further education colleges or universities in Scotland would be a matter for the managers of the schemes concerned.