Schedule 1 INTERPRETATIONI1

“the 1993 Act” means the Pension Schemes Act 1993^f1;

“the 1995 Act” means the Pensions Act 1995^f2;

“the 1999 Act” means the Welfare Reform and Pensions Act 1999^f3;

“the 1987 Regulations” means the Local Government Superannuation (Scotland) Regulations 1987^f4;

“the 1998 Regulations” means the Local Government Pension Scheme (Scotland) Regulations 1998^f5;

“the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008^f6;

“the Earlier Regulations” means all or any of the Local Government Superannuation (Administration) (Scotland) Regulations 1938^f7, the Local Government Superannuation (Administration) (No. 2) (Scotland) Regulations 1938^f8, the Local Government Superannuation (Administration) (Scotland) Regulations 1954^f9, Local Government Superannuation (Scotland) Regulations 1974^f10, the 1987 Regulations or the 1998 Regulations as appropriate;

“the former regulations” means–

1. (a)

   those of the enactments and instruments referred to in paragraph 5(1) of Schedule 7 to the Superannuation Act 1972^f11 and applying to Scotland that were in force immediately before 1st April 1974;

2. (b)

   the Local Government Superannuation (Miscellaneous Provisions) Regulations 1973^f12; and

3. (c)

   the Local Government Superannuation (Miscellaneous Provisions) (No. 2) Regulations 1973^f13;

“the Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008^f14;

“active member” has the same meaning as in section 124(1) of the Pensions Act 1995^f15;

“actuary” means a Fellow of the Faculty or Institute of Actuaries;

“administering authority” means a body required to maintain a pension fund under these Regulations and “appropriate administering authority” means the body maintaining the appropriate fund;

“admission agreement”, in relation to an admission body, means an agreement that all, or any designated class, of the body’s employees may be members;

“admission body” means a body mentioned in regulation 4(2) (community admission bodies) or 5(2) (transferee admission bodies);

“appropriate fund”, in relation to a member, has the meaning given in regulation 28 (appropriate funds) and, in relation to a pension credit member, means the fund which is the appropriate fund for the transferor on the transfer date;

“appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 95(2)(c) of the Pension Schemes Act 1993^f16;

“appropriate scheme”, for the purposes of Part 10, is construed in accordance with section 9(5) of the 1993 Act;

“ARCs” means additional regular contributions as referred to in regulation 20 (payment of additional regular contributions);

“AVCs” means additional voluntary contributions as referred to in regulation 22 (additional voluntary contributions and shared cost additional voluntary contributions);

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

“CIPFA” means the Chartered Institute of Public Finance and Accountancy;

“contracted out rights” has the meaning given in regulation 91(6);

“the commencement date” means 1st April 2009;

“deferred member” has the same meaning as in section 124(1) of the Pensions Act 1995^f17, except as provided in regulation 13 (re-employed and rejoining deferred members);

“employing authority” means a body employing an employee who is eligible to be a member;

“ex civil partner” means a former civil partner to whom pension credit rights under the Scheme have been or are to be allocated following a pension sharing order;

“ex spouse” means a former spouse to whom pension credit rights under the Scheme have been or are to be allocated following a pension sharing order;

“guaranteed minimum” means the guaranteed minimum as defined in sections 14 and 17 of the 1993 Act (minimum pensions for earners, widows, widowers and surviving civil partners^f18, so far as it is attributable to earnings factors for the tax year 1988 89 or for subsequent tax years, increased in accordance with the requirements of section 109 of that Act (annual increase of guaranteed minimum pensions) and in this definition “earnings factors” means the earnings factors referred to in section 14 of that Act and “tax year” means the 12 months beginning with 6th April in any year;

“indexing” means indexing in accordance with the Government Index of Retail Prices;

“local Act scheme” has the meaning given in section 8 of the Superannuation Act 1972, except that where it refers to any time before 25th March 1972 it has the same meaning as in the Local Government Superannuation Act of 1937^f19;

“local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994^f20;

“local government area” must be construed in accordance with section 1 of the Local Government etc. (Scotland) Act 1994;

“local government employment” means employment by virtue of which the person employed is or has been a member;

“member” has the same meaning as in section 124(1) of the 1995 Act but, except in regulation 62 (annual benefit statements) and in Part 10 (pension sharing), does not include a pension credit member;

“normal benefit age”, for the purposes of Part 10, means 65;

“normal retirement age” is 65;

“occupational pension scheme” has the meaning given by section 150(5) of the Finance Act 2004^f21;

“overseas arrangement” has the meaning given in regulation 90(1) (qualifying arrangements);

“part-time employee” has the meaning given in regulation 2 (interpretation) of the Benefits Regulations;

“pension credit” means a credit under section 29(1)(b) of the 1999 Act or corresponding Northern Ireland legislation;

“pension credit benefits” means benefits payable under the Scheme to or in respect of a pension credit member by virtue of rights under the Scheme attributable to a pension credit;

“pension credit member” means a person who has pension credit rights or benefits under the Scheme;

“pension credit rights” means rights to future benefits under the Scheme which are attributable to a pension credit;

“pension debit” has the meaning given in section 29(1)(a) of the 1999 Act;

“pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

“pension sharing order” means any order or provision which is mentioned in section 28(1) of the 1999 Act or Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

“pensionable pay” has the meaning given in regulation 5 (pensionable pay) of the Benefits Regulations;

“pensionable service”, for the purposes of Part 10, has the meaning given by section 124(1) of the Pensions Act 1995;

“pensioner member” has the same meaning as in section 124(1) of the 1995 Act;

“person responsible for a pension arrangement”, for the purposes of Part 10, has the meaning given by section 46(2) of the 1999 Act;

“personal pension scheme”, for the purposes of Part 10, has the meaning given by section 1 of the 1993 Act;

“preserved benefits” means benefits to which a person–

1. (a)

   was entitled immediately before the commencement date and which are preserved by virtue of regulation 3(1) and (2)(a) of the Transitional Regulations; and

2. (b)

   becomes entitled under these Regulations,

and which have not become payable and which have not had an election made in respect of them under regulation 13 (re employed and rejoining deferred members);

“prospective member” means a person who under his or her contract of service or these Regulations–

1. (a)

   may, if the person wishes or the person’s employer consents, become a member;

2. (b)

   will be able to do so if the person continues in the same employment sufficiently long; or

3. (c)

   will become a member unless the person chooses not to do so;

“Reference banks” means the seven largest persons for the time being who–

1. (a)

   have permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;

2. (b)

   are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and

3. (c)

   quote a base rate in sterling;

and for the purpose of this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006^f22), as shown in the audited end of year accounts last published before that time;

“registered scheme” means a pension scheme registered by the Commissioners for Her Majesty’s Revenue and Customs under Part 4 of the Finance Act 2004;

“SCAVCs” means shared cost additional voluntary contributions as referred to in regulation 22 (additional voluntary contributions);

“the Scheme” means the occupational pension scheme constituted by these Regulations, the Benefits Regulations and the Transitional Regulations;

“scheme actuary” means the actuary appointed from time to time by the Scottish Ministers to provide a consulting service on actuarial matters relevant to these Regulations;

“Scheme employer” means a body listed in Schedule 2 (but see regulation 6(6));

“Scheme function” means any function under the Regulations which constitute the Scheme;

“shareable rights”, for the purposes of Part 10, has the meaning given by section 27(2) of the 1999 Act;

“teachers' scheme” means an occupational pension scheme made under section 9 of the Superannuation Act 1972 (superannuation of teachers);

“transfer day”, for the purposes of Part 10, has the meaning given in regulation 87(4);

“transferee”, for the purposes of Part 10, has the meaning given by section 29(8) of the 1999 Act;

“transferor”, for the purposes of Part 10, has the meaning given by section 29(8) of the 1999 Act;

“trustees or managers”, for the purposes of Part 10, has the meaning given by section 46(1) of the 1999 Act;

“total membership” means the aggregate of periods of membership which count as such under regulation 7 (periods of membership) of the Benefits Regulations; and

“variable time employee” and “whole time employee” have the meanings given in regulation 2 (interpretation) of the Benefits Regulations.