Regulation 2 Introductory

These Regulations consolidate with certain amendments the provisions of the Local Government Pension Scheme (Scotland) Regulations 2014, which established a scheme for the payment of pensions and other benefits to or in respect of persons employed by Scheme employers, and constitute “the Scheme”.

The F2Scheme manager responsible for the local administration of pensions and other benefits payable under these Regulations is referred to in these Regulations as the “administering authority”.

The Scottish Ministers may, after consultation with the Scheme actuary, issue actuarial guidance to administering authorities.

Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates that they have a different meaning.