http://www.legislation.gov.uk/ssi/2018/141/regulation/54
The Local Government Pension Scheme (Scotland) Regulations 2018
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Statute Law Database
PUBLIC SERVICE PENSIONS
2024-05-15
Expert Participation
2023-12-20
These Regulations consolidate with certain amendments the Local Government Pension Scheme (Scotland) Regulations 2014 which established a scheme for the payment of pensions and other benefits to or in respect of persons employed by Scheme employers.
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 23(2)(e)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(1)(a)(i)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 23(3A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(1)(b)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 24(4A)
(4B)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 24(8A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(2)(c)(iv)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 25(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(3)(b)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 25(7A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(3)(d)(iv)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 26(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(4)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 26(9)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(4)(c)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 27(7)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 3(5)(b)(iii)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 39(4)(aa)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(1)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 39(7A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(1)(c)(iv)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 40(4)(aa)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 40(5)(aa)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 40(9)(aa)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 40(10)(aa)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 40(15)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 4(2)(c)(iv)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 41(3B)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 5(1)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 42(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(1)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 42(7A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(1)(d)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 43(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 43(5A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(2)(b)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 43(9A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(2)(c)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 43(10A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(2)(d)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 43(15)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 6(2)(g)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 44(5)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(1)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 45(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(2)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 45(7A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(2)(d)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 46(4A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(3)(a)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 46(5A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(3)(b)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 46(9A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(3)(c)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 46(10B)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(3)(d)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 46(14A)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 7(3)(g)
reg. 1(2)
The Local Government Pension Scheme (Scotland) Regulations 2018
reg. 61(2C)
The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024
reg. 8(2)(b)
reg. 1(2)(b)
PART 2Administration
Administering authorities
Accounts and audit54
1
After any of its pension funds has been audited, an administering authority must immediately send copies of the following to each body whose employees are active members—
a
a summary of the revenue account and balance sheet of the fund; and
b
any report by the auditor.
2
The pension input period for the purposes of section 238 of the Finance Act 2004 M1 is the year ending on 5th April 2016 and each year ending on 5th April after that year.