Regulation 9 Amendment of the Local Government Superannuation (Scotland) Regulations 1987

After regulation T10 (Admission Agreements), insert–

“PART U

INCREASED PENSION ENTITLEMENT

Interpretation

U1

In this Part–

• “the 1971 Act” means the Pensions (Increase) Act 1971^f1;

• “administering authority” means a body required to maintain a pension fund under these Regulations or the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008^f2;

• “appropriate fund”, in relation to a person to whom these regulations apply, has the meaning given in regulation 73 of the Local Government Pension Scheme (Scotland) Regulations 1998^f3 (appropriate funds);

• “basic rate” has the meaning given by the 1971 Act;

• “the existing Orders” means the Pensions Increase (Review) Order 1979^f4, the Pensions Increase (Review) Order 1980^f5, the Pensions Increase (Review) Order 1981^f6, the Pensions Increase (Review) Order 1982^f7, the Pensions Increase (Review) Order 1983^f8, the Pensions Increase (Review) Order 1984^f9, the Pensions Increase (Review) Order 1985^f10, the Pensions Increase (Review) Order 1986^f11, the Pensions Increase (Review) Order 1987^f12, the Pensions Increase (Review) Order 1988^f13, the Pensions Increase (Review) Order 1989^f14, the Pensions Increase (Review) Order 1990^f15, the Pensions Increase (Review) Order 1991^f16, the Pensions Increase (Review) Order 1992^f17, the Pensions Increase (Review) Order 1993^f18, the Pensions Increase (Review) Order 1994^f19, the Pensions Increase (Review) Order 1995^f20, the Pensions Increase (Review) Order 1996^f21, the Pensions Increase (Review) Order 1997^f22, the Pensions Increase (Review) Order 1998^f23, the Pensions Increase (Review) Order 1999^f24, the Pensions Increase (Review) Order 2000^f25, the Pensions Increase (Review) Order 2001^f26, the Pensions Increase (Review) Order 2002^f27, the Pensions Increase (Review) Order 2003^f28, the Pensions Increase (Review) Order 2004^f29, the Pensions Increase (Review) Order 2005^f30, the Pensions Increase (Review) Order 2006^f31, the Pensions Increase (Review) Order 2007^f32, the Pensions Increase (Review) Order 2008^f33 and the Pensions Increase (Review) Order 2009^f34; and “existing Order” shall be construed accordingly;

• “guaranteed minimum pension” has the same meaning as in section 181(1) of the Pension Schemes Act 1993^f35;

• “relevant administering authority” means the body maintaining the appropriate fund;

• “the scheme” means the occupational pension scheme constituted by these Regulations; and

• “tax year” means a period of 12 months beginning on 6th April and ending on the following 5th April.

Application of this Part

U2

This part applies to a person who–

(a)

was entitled to a pension under the scheme on 5th April 2009;

(b)

was entitled to a guaranteed minimum pension on that date^f36; and

(c)

has in any tax year since entitlement to the guaranteed minimum pension commenced received a GMP-related payment.

GMP-related payment

U3

(1)

Where, in any tax year, the relevant administering authority has–

(a)

increased the annual rate of an official pension in accordance with the existing Order relevant to that tax year; but

(b)

the amount by reference to which that increase is calculated is not reduced by the GMP-related reduction,

the GMP-related payment for that tax year is the amount equal to the GMP-related reduction in that tax year.

(2)

The GMP-related reduction for any tax year is the reduction in the amount by reference to which any increase in the rate of an official pension is calculated by the amount calculated in accordance with–

(a)

the existing Order for that tax year;

(b)

section 59(5) and (5ZA) of the Social Security Pensions Act 1975^f37, as modified by section 59A of that Act, as these sections have effect in relation to that tax year; and

(c)

any direction made under section 59A of that Act which has effect in relation to that tax year.”.