# The Local Government Superannuation (Reserve Forces) (Scotland) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision in connection with the pension rights of pensionable employees under the Local Government Superannuation (Scotland) Regulations 1987 ( “the principal Regulations”) who are called out or volunteer for duty as reservists in the Armed Forces.
Regulation 4 provides that all such employees will be able to count their military service as reckonable service for superannuation purposes, and will be treated as having paid all the appropriate contributions under the principal Regulations during the period of that service, whether or not they are in fact paid. If the employee dies, becomes permanently incapacitated, or reaches pensionable age while on military service he is deemed to have been serving in his local government employment at the time.
Regulation 5 provides that if the employee’s service pay, together with any “top up” paid by his local government employer, is not less than his local government pay he is required to pay the same contributions as would have been payable if he had remained in his local government employment. Regulation 7 sets out the methods by which such contributions may be recovered.
Regulation 8 deals with cases where the employee has elected to pay additional voluntary contributions under regulation C9A of the principal Regulations. Where such contributions are used to provide benefits payable in the event of death by means of an insurance policy, the appropriate administering authority is required to continue to pay the premiums, which are recoverable from the employee. Any other such contributions may continue to be paid by the employee if he so wishes.
The Regulations make provision for cases where the employee is called out after he has opted to join, or to leave, the Local Government Superannuation Scheme but before that option has taken effect. In such cases he will be treated as being in the Scheme unless he elects otherwise.
The Regulations are by virtue of section 12(1) of the Superannuation Act 1972 made retrospective to 17th December 1990.

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Source: https://www.legislation.gov.uk/uksi/1992/1220/note (the official version)
Page: https://openlegislation.uk/local-government-superannuation-reserve-forces-scotland-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.