Explanatory note

Section 13 of the Superannuation Act 1972 revises the terms of the election which holders of the office of Comptroller and Auditor General have the right to make between two pension schemes: the judicial scheme and the civil service scheme. These Regulations prescribe the manner in which the election is to be made. They also contain provisions relating to the application of the civil service scheme to the Comptroller, the aggregation of service as Comptroller under the judicial scheme with other service under that scheme, and the application of the judicial scheme to a Comptroller who has had previous service under the civil service scheme.