# The Firefighters’ Pension Scheme (Scotland) Regulations 2015, Paragraph 3: Meaning of “tapered protection closing date”

Extent: S

(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 sub-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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ssi/2015/19/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-scotland-regulations-2015/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.