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The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

S.S.I. 2008/228 · Made 4 June 2008 · Extends to Scotland

As made. This is the original text, without later amendments. Read the latest version.

PENSIONS

Made 4th June 2008

Laid before the Scottish Parliament 6th June 2008

Coming into force 1st April 2009

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 7 of and Schedule 3 to the Superannuation Act 1972f1 and all other powers enabling them to do so.

In accordance with section 7(5) of that Act, they have consulted such associations of local authorities as appeared to them to be concerned, such local authorities with whom consultation appeared to them to be desirable, and such representatives of other persons likely to be affected by the proposed regulations as appeared to them to be appropriate.

Annotations to the whole text

Footnotes

f1

1972 c. 11. The functions of the Secretary of State exercised in the making of these Regulations were transferred to the Scottish Ministers as regards Scotland by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).

Contents

  1. Part 1: PRELIMINARY
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part 2: MEMBERSHIP OF SCHEME
  5. 3General eligibility for membership
  6. 4Employees of non-Scheme employers: community admission bodies
  7. 5Employees of non-Scheme employers: transferee admission bodies
  8. 6Admission agreements – further provisions
  9. 7Eligibility in certain cases of persons who are not employees
  10. 8Separate employments etc.
  11. 9Further restrictions on eligibility
  12. 10Joining the Scheme
  13. 11Ending of membership
  14. 12Periods of membership
  15. 13Re-employed and rejoining deferred members
  16. 14Concurrent employments
  17. Part 3: CONTRIBUTIONS
  18. 15Contributions during child-related leave
  19. 16Contributions during reserve forces service leave
  20. 17Contributions during trade dispute absence
  21. 18Contributions during absences with permission
  22. 19Applications to make absence contributions
  23. 20Payment of additional regular contributions (ARCs)
  24. 21Discontinuance of ARCs
  25. 22Additional voluntary contributions and shared cost additional voluntary contributions
  26. 23Use of accumulated value of AVCs and SCAVCs
  27. 24Separate treatment of AVCs and SCAVCs from other contributions
  28. 25Cost of calculations of additional pension where no notification given under regulation 23(4)
  29. Part 4: PENSION FUNDS AND EMPLOYERS PAYMENTS
  30. 26The pension funds
  31. 27Governance compliance statement
  32. 28Appropriate funds
  33. 29Admission agreement funds
  34. 30Accounts and audit
  35. 31Funding strategy statement
  36. 32Actuarial valuations and certificates
  37. 33Supply of copies of valuations, certificates etc
  38. 34Special circumstances where revised actuarial valuations and certificates must be obtained
  39. 35Employer’s contributions
  40. 36Employer’s payment following resolution to increase membership or award additional pension
  41. 37Employer’s further payments
  42. 38Payment by employing authorities to appropriate administering authorities
  43. 39Interest
  44. 40Deduction and recovery of member’s contributions
  45. 41Rights to return of contributions
  46. 42Exclusion of rights to return of contributions
  47. 43Permanent reductions in pay: certificates of protection of pension benefits
  48. Part 5: PAYMENT OF BENEFITS ETC
  49. 44Pension increases under the Pension Schemes Act 1993
  50. 45Contributions equivalent premiums
  51. 46Commencement of pensions
  52. 47Interest on late payment of certain benefits
  53. 48Payments due in respect of deceased persons
  54. 49Non-assignability
  55. Part 6: DETERMINATION OF QUESTIONS AND DISPUTES
  56. 50Interpretation of Part
  57. 51First instance decisions
  58. 52First instance determinations: ill-health
  59. 53Notification of first instance decisions
  60. 54Applications to resolve disagreements
  61. 55Notice of decisions on disagreements
  62. 56Reference of disagreement for reconsideration by Scottish Ministers
  63. 57Notice of decisions on reconsideration of disagreement
  64. 58Rights of representation
  65. 59Appeals by administering authorities
  66. Part 7: POLICY STATEMENTS AND INFORMATION
  67. 60Exchange of information by authorities
  68. 61Statements of policy about exercise of discretionary functions
  69. 62Annual benefit statements
  70. 63Information to be supplied by employees
  71. Part 8: SPECIAL ADJUSTMENTS
  72. 64Statements of policy concerning abatement of retirement pensions in new employment
  73. 65Application of abatement policy to individual cases
  74. 66Forfeiture of pension rights after conviction of employment-related offences
  75. 67Interim payments directions
  76. 68Recovery or retention where former member has misconduct obligation
  77. 69Protection of guaranteed minimum pension rights
  78. 70Transfer of sums from the pension fund to compensate for former member’s misconduct
  79. 71Members of local authorities
  80. Part 9: TRANSFERS
  81. 72Interpretation of Part
  82. 73Application of Chapter 4 etc
  83. 74Rights to payment out of fund authority’s pension fund
  84. 75Contracting-out requirements affecting transfers out
  85. 76Bulk transfers (transfers of undertakings etc.)
  86. 77Calculation of amount of transfer payment under regulation 76
  87. 78Inward transfers of pension rights
  88. 79Right to count credited period
  89. 80Community scheme transferees
  90. 81Changes of fund
  91. 82Changes of fund and variable time employees
  92. Part 10: PENSION SHARING
  93. Chapter I: PRELIMINARY PROVISIONS
  94. 83Pension debit member
  95. Chapter II: SHARING OF RIGHTS
  96. 84Pension sharing mechanism in the Scheme
  97. 85Pension sharing order activates pension sharing creating pension debits and credits
  98. 86Calculation of “appropriate amount”
  99. 87Pension debits and reduction of benefit
  100. 88Effect of pension sharing on protected rights and guaranteed minimum pension
  101. Chapter III: MODE OF DISCHARGE AND “IMPLEMENTATION PERIOD”
  102. 89Discharge of pension credit liability by conferring “appropriate rights” or making transfer payment to another scheme
  103. 90Qualifying arrangements
  104. 91Disqualification as destination for pension credit
  105. 92Adjustment to the amount of the pension credit – payments made without knowledge of the pension debit
  106. 93“Implementation period” for discharge of pension credit
  107. 94Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse within period
  108. Chapter IV: APPROPRIATE RIGHTS/PENSION CREDIT BENEFITS
  109. 95“Appropriate Rights”/“Pension credit benefits” under the Scheme
  110. 96Additional Voluntary Contributions (“AVCs”)
  111. 97Additional contributions and additional periods
  112. 98Commutation: small pensions
  113. 99Commutation: exceptional ill-health
  114. 100Pension Transfers
  115. Chapter V: MISCELLANEOUS
  116. 101Charges in respect of pension sharing costs
  117. 102Excluded membership
  118. 103Appropriate fund and appropriate administering authority
  119. 104Assignment
  120. Signature
  121. Schedule 1INTERPRETATION
  122. Schedule 2SCHEME EMPLOYERS
  123. Schedule 3: MATTERS TO BE INCLUDED IN ADMISSION AGREEMENTS WITH TRANSFEREE ADMISSION BODIES
  124. 1Paragraph 1
  125. 2Paragraph 2
  126. 3Paragraph 3
  127. 4Paragraph 4
  128. 5Paragraph 5
  129. 6Paragraph 6
  130. 7Paragraph 7
  131. 8Paragraph 8
  132. 9Paragraph 9
  133. 10Paragraph 10
  134. 11Paragraph 11
  135. 12Paragraph 12
  136. Schedule 4: APPROPRIATE FUNDS
  137. Part I
  138. 1Paragraph 1
  139. 2Paragraph 2
  140. 3Paragraph 3
  141. 4Paragraph 4
  142. 5Paragraph 5
  143. 6Paragraph 6
  144. II –Miscellaneous Authorities
  145. Schedule 5: COUNCILLOR MEMBERS
  146. Part: BENEFITS
  147. Preliminary
  148. 1Paragraph 1
  149. Retirement benefits
  150. 2Paragraph 2
  151. 3Paragraph 3
  152. Part: OPTIONAL ADDITIONAL BENEFITS
  153. Additional Voluntary Contributions
  154. 4Paragraph 4
  155. Shared Cost Schemes
  156. 5Paragraph 5
  157. Part: ADMINISTRATION
  158. Members' contributions
  159. 6Paragraph 6
  160. 7Paragraph 7
  161. Transfers
  162. 8Paragraph 8
  163. Explanatory note