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Paragraph 3 Meaning of “tapered protection closing date”I1

Scotland

(1)

Subject to sub-paragraphs (2) to (4), the tapered protection closing date for a tapered protection member of the 1992 Scheme is the date found by applying the relevant date in column 3 of table 1 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

(2)

For a tapered protection member of the 1992 Scheme falling within paragraph 18(3), the tapered protection closing date is the date found by applying the relevant date in column 3 of table 3 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

(3)

For a tapered protection member of the 1992 Scheme falling within paragraph 18(4), the tapered protection closing date is the date found by applying the relevant date in column 2 of table 4 in Part 4 of this Schedule to the period of pensionable service under that scheme completed by the member at 1st April 2012 (referred to in column 1).

(4)

For a tapered protection member of the 1992 Scheme falling within paragraph 18(5), the tapered protection closing date is the date found by applying the relevant date in column 2 of table 5 in Part 4 of this Schedule to the period shown in column 1 which represents the sum of—

(a)

the member’s completed pensionable service under the 1992 Scheme at 1st April 2012 (in complete years and months); and

(b)

the member’s age at 1st April 2012 (in complete years and months).

(5)

Subject to F1sub-paragraphs (6) and (7), the tapered protection closing date for a tapered protection member of the NFPS is the date found by applying the relevant date in column 3 of table 2 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

F2(6)

The tapered protection closing date for a tapered protection member of the NFPS to whom paragraph 9(5) or 21 applies is—

(a)

31 March 2022; or

(b)

an earlier date determined by the scheme manager.

F3(7)

In the case of a tapered protection member of the NFPS who is a special member of the NFPS, the tapered protection closing date is the date found by applying the relevant date in column 3 of the table 1 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

Annotations

Textual amendments

F1

Words in sch. 2 para. 3(5) substituted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 22(a)(i)

F2

Sch. 2 para. 3(6) substituted (1.4.2022) by The Firefighters’ Pension Scheme (Scotland) Amendment Regulations 2022 (S.S.I. 2022/103), regs. 1(2), 3(3)

F3

Sch. 2 para. 3(7) inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 22(a)(ii)

Commencement

I1

Sch. 2 para. 3 in force at 1.4.2015, see reg. 1(2)