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Introductory Text
PART 1 Membership, contributions and benefits
Preliminary Provisions
1.Citation, commencement and effect
2.Introductory
Membership
3.Active membership
4.Restriction on eligibility for active membership
5.Ending active membership
6.Deferred members
7.Pensioner members
8.Pension credit and survivor members
Contributions
9.Contributions
10.Temporary reduction in contributions
11.Contributions during absence from work
12.Contributions during child-related leave
13.Contributions during reserve forces service leave
14.Contributions during absence for illness etc.
15.Employer contributions during absence
16.Additional pension contributions
17.Additional voluntary contributions
18.Rights to return of contributions
19.Exclusion of rights to return of contributions
20.Meaning of pensionable pay
21.Assumed pensionable pay
Pension accounts
22.Pension accounts
23.Active member's pension accounts
24.Deferred member's pension account and deferred refund account
25.Retirement pension accounts: active members
26.Retirement pension accounts : deferred and pension credit members
27.Flexible retirement pension accounts
28.Pension credit accounts
Benefits
29.Retirement benefits
30.Award of additional pension
31.Commencement of pensions
32.Election for lump sum instead of pension
33.Commutation and small pensions
Ill-health retirement
34.Early payment of retirement pension on ill-health grounds: active members
35.Role of the IRMP
36.Early payment of retirement pension on ill-health grounds: deferred members
37.Calculation of ill-health pension amounts
Survivor benefits
38.Death grants: active members
39.Survivor benefits: partners of active members
40.Survivor benefits: children of active members
41.Death grants: deferred members and pension credit members
42.Survivor benefits: partners of deferred members
43.Survivor benefits: children of deferred members
44.Death grants: pensioner members
45.Survivor benefits: partners of pensioner members
46.Survivor benefits: children of pensioner members
Adjustments of benefits
47.No double entitlement
48.Limit on total amount of benefits
49.Guaranteed minimum pensions
50.Pension debits
PART 2 Administration
Administering authorities
51.Scheme managers
52.Admission agreement funds
53.Administering authorities: governance compliance statement
54.Accounts and audit
Strategies, statements and reports
55.Pension fund annual report
56.Funding strategy statement
57.Pension administration strategy
58.Statements of policy about exercise of discretionary functions
59.Statements of policy concerning communications with members and Scheme employers
Actuarial valuations
60.Actuarial valuations of pension funds
61.Special circumstances where revised actuarial valuations and certificates must be obtained
61A.Revision of rates and adjustments certificate: Scheme employer contributions
61B.Revision of actuarial certificates: exit payments
Payments
62.Employer's contributions
63.Employer's further payments
64.Payment by Scheme employers to administering authorities
65.Additional costs arising from Scheme employer's level of performance
66.Interest on late payments by Scheme employers
Decisions
67.First instance decisions
68.Notification of first instance decisions
69.Applications to resolve disagreements
70.Notice of decisions on disagreements
71.Reference of disagreement for reconsideration by Scottish Ministers
72.Notice of decisions on reconsideration of disagreement
73.Rights of representation
74.Appeals by administering authorities
75.Exchange of information
76.Interest on late payment of certain benefits
77.Payments due in respect of deceased persons
78.Payments for persons incapable of managing their affairs
79.Non-assignability
80.Deduction and recovery of member's contributions
81.Joint liability in respect of annual allowance charge
82.Tax
83.Pension increase under the Pension Schemes Act 1993
84.Annual benefit statements
85.Information to be supplied by employees
Forfeiture
86.Forfeiture of pension rights after conviction for employment-related offences
87.Recovery or retention where former member has misconduct obligation
88.Adjustment of accounts following forfeiture etc
89.Protection of guaranteed minimum pension rights
Certificates of protection
90.Certificate of protection
Transfers
91.Rights to payment out of pension fund
92.Contracting-out requirements affecting transfers out
93.Bulk transfer (transfers of undertakings etc)
94.Calculation of amount of transfer payment
95.Inward transfers of pension rights
96.Effect of acceptance of transfer value
97.Changes of administering authority
Councillors
98.Councillors
Separate employments
99.Separate employments etc.
Scheme actuary and employer cost cap
100.Scheme actuary
101.Employer cost cap
102.Revocations and transitional provisions
Signature
SCHEDULES
SCHEDULE 1
Interpretation
In these Regulations— “active member” means a person who is...
SCHEDULE 2
Scheme employers
PART 1
A local authority which is a council constituted under section...
A joint board or joint committee appointed under any enactment,...
The body known as Scottish Water established under section 20...
The Scottish Children's Reporter established under section 128 of the...
The Scottish Environment Protection Agency established under section 20 of...
A board of management of a college of further education...
The Strathclyde Passenger Transport Authority established under section 40(1) of...
The Strathclyde Passenger Transport Executive established under section 9(1) of...
VisitScotland, established under section 1(1) of the Development of Tourism...
A Transport Partnership created by virtue of an order under...
The Scottish Police Authority established under section 1 of the...
The Scottish Fire and Rescue Service established under section 1A(1)...
PART 2
1.The following bodies are admission bodies with whom an administering...
2.An approval under paragraph 1(e) may be subject to such...
3.The Scheme employer, if it is not also the administering...
4.In the case of an admission body falling within the...
5.If the admission body is exercising the functions of the...
6.An admission agreement must require the admission body to carry...
7.Notwithstanding paragraph 6, and subject to paragraph 8, the admission...
8.Where, for any reason, it is not desirable for an...
9.An admission agreement must include— (a) provision for the agreement...
10.An admission agreement must include a requirement that the admission...
11.When an administering authority makes an admission agreement it must...
12.Where an admission body is such a body by virtue...
13.Where an admission body of the description in paragraph 1(d)...
SCHEDULE 3
Administering authorities
1.The following bodies are required to maintain a pension fund...
SCHEDULE 4
Appropriate Funds
PART 1
1.The appropriate fund for a member described in column 1...
2.The Scottish Ministers may, on the application of a Scheme...
2A.The Scottish Ministers may, on application of an administering authority,...
3.Where paragraph 2 applies, the Scottish Ministers may, upon application...
4.Before giving a direction under paragraph 2 or 2A Scottish...
5.The direction may require the making of financial adjustments between...
6.The direction under paragraph 3 may— (a) contain provision as...
7.Where an administering authority has established an admission agreement fund...
TABLE
PART 2 Miscellaneous Authorities
SCHEDULE 5
Councillor Members
BENEFITS Preliminary
1.Omit regulation 90 (certificate of protection).
OPTIONAL ADDITIONAL BENEFITS Shared Cost Schemes
2.In regulation 17 (additional voluntary contributions)— (a) in paragraph (1)...
Increase of Pension
3.Omit regulation 30 (award of additional pension).
ADMINISTRATION
4.In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and...
5.For regulation 20 (meaning of pensionable pay) substitute— (1) A councillor member's pensionable pay in any year is...
6.Regulation 21 (assumed pensionable pay) omitted except whilst a councillor...
7.After regulation 22(10) (pension accounts) insert— (11) In the case...
8.Omit regulation 29(7) (flexible retirement).
9.In regulation 34 (early leavers: ill-health)— (a) for paragraph (1)...
SCHEDULE 6
1.The following instruments are revoked: (a) The Local Government Pension...
Explanatory Note