Explanatory note

These Regulations amend the Local Government Superannuation (Scotland) Regulations 1987 to provide for the cost of increases under the Pensions (Increase) Act 1971 in respect of benefits payable under the 1987 Regulations to be borne by the appropriate superannuation fund instead of the employing authority. This does not apply to gratuities under Part K of the 1987 Regulations or injury allowances under Part L. It does not apply to benefits payable out of the fund maintained by Scottish Homes. For certain benefits the cost of increase is already borne by the fund under regulation P3 of the 1987 Regulations. By reason of section 7(3) of the Superannuation Act 1972, these Regulations prevail over provisions of the Pensions (Increase) Act 1971 and regulations made under it.

These Regulations have retrospective effect as authorised by section 12 of the Superannuation Act 1972.