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The Local Government Superannuation (Scotland) Regulations 1987

S.I. 1987/1850 · Made 19 October 1987

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PENSIONS

Made 19th October 1987

Laid before Parliament 30th November 1987

Coming into force 21st December 1987

The Secretary of State, in exercise of the powers conferred on him by sections 7, 8(3) and 12 of the Superannuation Act 1972f1, and by section 110 of the National Insurance Act 1965f2 as the appropriate Minister of the Crown under that section, and of all other powers enabling him in that behalf, after consultation with such associations of local authorities as appeared to him to be concerned and such representatives of other persons likely to be affected by the Regulations as appeared to him to be appropriate in accordance with section 7(5) of the said Act of 1972 and not having considered consultation with any individual local authority desirable, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1972 c. 11

f2

1965 c. 51; section 110 was continued in force by regulation 3 of, and Schedule 1 to, the National Insurance (Non-participation—Transitional Provisions) Regulations 1974 (S.I. 1974/2057).

Contents

  1. Part A: PRELIMINARY
  2. A1Citation and commencement
  3. A2Interpretation
  4. A3Application of the Regulations to the Scottish Special Housing Association and its employees
  5. A4Transfers from England and Wales to Scotland
  6. A5Transfers from Scotland to England and Wales
  7. A6Payment of benefits
  8. Part B: PENSIONABLE EMPLOYMENT
  9. B1Pensionable employees
  10. B2Persons who may elect to be pensionable employees—persons who made election under paragraph 3 of Schedule 4 to the Act of 1937
  11. B3Other persons who may elect to be pensionable employees
  12. B4Other elections as to pensionability
  13. B5Persons deemed to be employees of a scheduled body
  14. B6Power to admit employees of other bodies
  15. B7Treatment of certain additional duties
  16. B8Treatment of certain separate employments
  17. B9Deemed employments
  18. B10Age of compulsory retirement
  19. Part C: PAYMENTS BY EMPLOYEES
  20. C1Appropriate superannuation fund
  21. C2Payment and amount of employee’s contributions
  22. C3Leave of absence from duty
  23. C4Absence due to trade dispute
  24. C5Lump sum payment to increase reckonable service
  25. C6Periodical payments to increase reckonable service
  26. C7Payment by manual worker in respect of previous service
  27. C8Payments to avoid reduction of retiring allowance and death gratuity
  28. C9Continuation of certain payments
  29. C10Statement of remuneration received otherwise than from employing authority
  30. C11Deduction and recovery of employee’s contributions
  31. C12Return of employee’s contributions in certain cases
  32. C13Effect of return to local government on right to a return of contributions
  33. C14Restoration of right to reckon service in transitional cases where there has been a return of contributions
  34. C15Reduction of returned contributions following payment in lieu of contributions
  35. C16Limitation of payments
  36. Part D: SERVICE
  37. D1Reckonable service
  38. D2Qualifying service
  39. D3Exclusion from reckonable service and qualifying service
  40. D4Increase of reckonable service on lump sum payment
  41. D5Increase of reckonable service on making periodical payments
  42. D6Increase of reckonable service on completion or cessation of payments under previous Regulations
  43. D7Increase of reckonable service of certain late entrants at discretion of employing authority
  44. D8Reduction of added years reckonable on payment as reckonable service
  45. D9Previous service of certain whole-time manual workers
  46. D10Previous service of certain variable-time employees
  47. D11Previous service of certain re-employed pensioners
  48. Part E: BENEFITS
  49. E1Guaranteed minimum pension for certain pensionable employees and their widows
  50. E2Entitlement to retirement pension and retiring allowance
  51. E3Amount of retirement pension and retiring allowance
  52. E4Ill-health lump sum retiring allowance
  53. E5Entitlement to widow’s short-term and long-term pensions
  54. E6Amount of widow’s short-term and long-term pensions
  55. E7Widow’s special short-term pension
  56. E8Entitlement to children’s short-term and long-term pensions
  57. E9Amounts of children’s short-term and long-term pensions
  58. E10Children’s special short-term pension
  59. E11Death gratuity
  60. E12Pensions of widowers etc.
  61. E13Discretionary additional benefits for certain female nursing staff
  62. E14Reduction of retirement pension in the case of certain former teachers
  63. E15Reduction of retirement pension in the case of certain re-employed pensioners
  64. E16Combined benefits in the case of certain re-employed pensioners
  65. E17Separate benefits in the case of certain re-employed pensioners
  66. E18Adjustment of superannuation rights on death of certain re-employed pensioners
  67. E19Benefits of certain persons employed before 16th May 1974
  68. E20Surrender of part of retirement pension
  69. E21Power to compound certain small pensions
  70. E22Pensionable remuneration
  71. E23Further provision as to pensionable remuneration
  72. E24Certificates as to reduction in remuneration
  73. E25Calculation of part-time service
  74. E26Calculation of service in certain other cases
  75. E27Counting of non-contributing service
  76. E28Disregard of certain reckonable service in determining entitlement to benefits
  77. E29Counting of certain reckonable service and qualifying service in determining entitlement to benefits
  78. E30Disregard of certain reckonable service in calculating amount of benefits
  79. E31Counting of certain reckonable service in calculating amount of benefits
  80. E32National Insurance
  81. E33Benefits not assignable
  82. E34Payment of benefits
  83. Part F: WAR SERVICE
  84. F1Interpretation etc.
  85. F2War service
  86. F3Election as to war service
  87. F4Modified application of regulation F3 in certain cases
  88. F5Notice of election
  89. F6Reckonable service and benefits
  90. F7Revision of certain elections
  91. Part G: SPECIAL PROVISIONS FOR CERTAIN CASES
  92. G1Preservation of rights and liabilities of persons to whom the provisions of a local Act scheme applied immediately before 16th May 1974
  93. G2Modification of the Regulations in their application to employees previously subject to a local Act scheme
  94. G3Standard remuneration agreements
  95. Part H: LOCAL GOVERNMENT REORGANISATION ETC.
  96. H1Definitions
  97. H2Continuity of employment and preservation of status
  98. H3Discretionary powers
  99. H4Contributions of transferred manual workers
  100. H5Persons transferred to scheduled bodies under an Order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974
  101. H6Gratuities etc. granted by former local authorities
  102. H7Policy schemes
  103. H8Overseas employment
  104. Part J: INTERCHANGE ETC.
  105. J1Interpretation
  106. J2Outwards transfers
  107. J3Additional transfer value for certain persons transferring to public service pension schemes
  108. J4Amount of transfer value
  109. J5Termination of right to payment out of fund authority’s superannuation fund
  110. J6Rights where a person transfers to the Communities' scheme and leaves without a right to either immediate or prospective pension
  111. J7Compound interest on certain sums
  112. J8Inward transfers
  113. J9Right to reckon service
  114. J10Adjustment to crediting of reckonable service and qualifying service on payment of refund of contributions
  115. J11Computation of contributions
  116. J12National Insurance modification
  117. J13Certain persons who become subject to certain other superannuation schemes
  118. J14Transfer of rights of persons to whom regulation J13 applies
  119. Part K: GRATUITIES
  120. K1Interpretation
  121. K2Persons to whom Part K applies
  122. K3Payment of benefit
  123. K4Calculation of benefit
  124. K5Financial
  125. Part L: INJURY ALLOWANCES ETC.
  126. L1Interpretation
  127. L2Persons to whom Part L applies
  128. L3Loss of employment through permanent incapacity
  129. L4Reduction in remuneration
  130. L5Allowances for pensioners
  131. L6Death benefits
  132. L7The relevant body
  133. L8Rights and payments to be taken into account in determing amount of benefit
  134. L9Retrospective effect
  135. L10Finance
  136. L11Appeals
  137. L12Notice of decisions
  138. Part M: FORFEITURE ETC.
  139. M1Forfeiture of rights
  140. M2Transfer of certain sums from the superannuation fund
  141. M3Recovery or retention by employing authority of certain sums from superannuation fund
  142. Part N: DECISIONS AND APPEALS
  143. N1Initial decisions
  144. N2Decisions by employing authorities as to status of employees
  145. N3Decisions by administering authorities as to status of employees
  146. N4Decisions by administering authorities as to war service
  147. N5Decisions by employing authorities as to benefits
  148. N6Decisions by administering authorities as to the amount of benefits
  149. N7Notification of decisions
  150. N8Appeals
  151. Part P: SUPERANNUATION FUNDS AND PAYMENTS BY AUTHORITIES
  152. P1Superannuation funds
  153. P2Apportionment of the fund
  154. P3Pensions increase
  155. P4Dissolution of further funds
  156. P5Management of superannuation funds
  157. P6Use and Investment of superannuation funds' moneys
  158. P7Accounts and audit
  159. P8Periodical valuation of superannuation funds
  160. P9Actuary’s certificates
  161. P10Valuation and actuary’s certificates for further funds
  162. P11Cost of pensions increase
  163. P12Employer’s contributions
  164. P13Employer’s additional contributions
  165. P14Employer’s further payments
  166. P15Payments by employing authorities to administering authorities
  167. P16Funds out of which combined benefits are to be paid
  168. P17Provision to protection of pension
  169. Part Q: INTERFUND ADJUSTMENTS
  170. Q1Interpretation
  171. Q2Change of local government employment and fund authority
  172. Q3Partial forfeitures
  173. Part R: MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES
  174. R1Information to be supplied by certain employees
  175. R2Records to be kept by authorities
  176. R3Transmission of documents and information
  177. R4Provisions as to contributions equivalent premiums
  178. Part S: MISCELLANEOUS AND SUPPLEMENTAL
  179. S1Periods of time
  180. S2Application to benefits in respect of former employments
  181. S3Revocations
  182. Signature
  183. Schedule 1GLOSSARY OF EXPRESSIONS
  184. Schedule 2: MODIFICATIONS TO THE REGULATIONS IN THEIR APPLICATION TO EMPLOYEES OF THE SCOTTISH SPECIAL HOUSING ASSOCIATION
  185. 1Paragraph 1
  186. 2Paragraph 2
  187. 3Paragraph 3
  188. 4Paragraph 4
  189. 5Paragraph 5
  190. Schedule 3: PENSIONABLE EMPLOYEES
  191. Part I
  192. 1Paragraph 1
  193. 2Paragraph 2
  194. 3Paragraph 3
  195. 4Paragraph 4
  196. Part II
  197. 1Paragraph 1
  198. 2Paragraph 2
  199. 3Paragraph 3
  200. Part III
  201. 1Paragraph 1
  202. 2Paragraph 2
  203. Schedule 4: MAXIMUM LENGTH OF ADDITIONAL PERIODS
  204. 1Paragraph 1
  205. 2Paragraph 2
  206. Schedule 5: AMOUNT TO BE PAID FOR ADDITIONAL PERIOD
  207. Part I: LUMP SUM PAYMENT
  208. 1Paragraph 1
  209. Part II: PERIODICAL PAYMENTS
  210. 2Paragraph 2
  211. 3Paragraph 3
  212. Schedule 6: PAYMENT TO AVOID REDUCTION OF RETIRING ALLOWANCE
  213. Part I: LUMP SUM PAYMENT
  214. 1Paragraph 1
  215. 2Paragraph 2
  216. Part II: INSTALMENTS
  217. 3Paragraph 3
  218. 4Paragraph 4
  219. 5Paragraph 5
  220. Part III: ADDITlONAL CONTRIBUTIONS
  221. 6Paragraph 6
  222. 7Paragraph 7
  223. 8Paragraph 8
  224. 9Paragraph 9
  225. Part IV: UNCOMPLETED PAYMENTS
  226. 10Paragraph 10
  227. 11Paragraph 11
  228. 12Paragraph 12
  229. 13Paragraph 13
  230. 14Paragraph 14
  231. 15Paragraph 15
  232. Schedule 7: OUTSTANDING PAYMENTS UNDER 1974 REGULATIONS
  233. 1Paragraph 1
  234. 2Paragraph 2
  235. 3Paragraph 3
  236. 4Paragraph 4
  237. 5Paragraph 5
  238. 6Paragraph 6
  239. 7Paragraph 7
  240. Schedule 8: LIMITATION ON PAYMENT BY WAY OF ADDITIONAL CONTRIBUTIONS OR BY INSTALMENTS
  241. 1Paragraph 1
  242. 2Paragraph 2
  243. 3Paragraph 3
  244. Schedule 9: UNCOMPLETED PAYMENT OF ADDITIONAL CONTRIBUTIONS
  245. 1Paragraph 1
  246. 2Paragraph 2
  247. 3Paragraph 3
  248. 4Paragraph 4
  249. 5Paragraph 5
  250. 6Paragraph 6
  251. Schedule 10: ADDITIONAL RECKONABLE SERVICE FOR ILL-HEALTH
  252. 1Paragraph 1
  253. 2Paragraph 2
  254. 3Paragraph 3
  255. 4Paragraph 4
  256. Schedule 11REDUCTION OF BENEFITS ON EARLY PAYMENT
  257. Schedule 12: MODIFICATIONS TO PART E WHERE NO RIGHT TO RETIRING ALLOWANCE ETC.
  258. Part I
  259. 1Paragraph 1
  260. 2Paragraph 2
  261. 3Paragraph 3
  262. 4Paragraph 4
  263. Part II
  264. 5Paragraph 5
  265. 6Paragraph 6
  266. Part III
  267. 7Paragraph 7
  268. 8Paragraph 8
  269. 9Paragraph 9
  270. Schedule 13SURRENDER OF PART OF RETIREMENT PENSION
  271. Part I: LIMITS ON AMOUNT SURRENDERED
  272. 1Paragraph 1
  273. 2Paragraph 2
  274. Part II: PROCEDURE
  275. 3Paragraph 3
  276. 4Paragraph 4
  277. 5Paragraph 5
  278. 6Paragraph 6
  279. 7Paragraph 7
  280. 8Paragraph 8
  281. 9Paragraph 9
  282. Schedule 14: WOMEN'S SERVICES
  283. 1Paragraph 1
  284. 2Paragraph 2
  285. 3Paragraph 3
  286. 4Paragraph 4
  287. 5Paragraph 5
  288. 6Paragraph 6
  289. 7Paragraph 7
  290. 8Paragraph 8
  291. 9Paragraph 9
  292. 10Paragraph 10
  293. 11Paragraph 11
  294. Schedule 15: PUBLIC SERVICE SCHEMES
  295. Part I
  296. 1Paragraph 1
  297. 2Paragraph 2
  298. 3Paragraph 3
  299. 4Paragraph 4
  300. Part II
  301. 5Paragraph 5
  302. 6Paragraph 6
  303. Part III
  304. 7Paragraph 7
  305. 8Paragraph 8
  306. 9Paragraph 9
  307. 10Paragraph 10
  308. Schedule 16: CALCULATION OF TRANSFER VALUES
  309. Part I
  310. 1Paragraph 1
  311. 2Paragraph 2
  312. 3Paragraph 3
  313. IIPart II
  314. IIIPart III
  315. Part IV
  316. 1Paragraph 1
  317. 2Paragraph 2
  318. 3Paragraph 3
  319. 4Paragraph 4
  320. 5Paragraph 5
  321. 6Paragraph 6
  322. 7Paragraph 7
  323. Part V
  324. 1Paragraph 1
  325. 2Paragraph 2
  326. Schedule 17: CALCULATION OF RECKONABLE SERVICE TO BE CREDITED UNDER REGULATION J9(1)(a)
  327. 1Paragraph 1
  328. 2Paragraph 2
  329. Schedule 18: FUND APPORTIONMENT WHERE 100 OR MORE TRANSFER THEIR PENSION RIGHTS UNDER REGULATION J14
  330. Part I
  331. 1Paragraph 1
  332. 2Paragraph 2
  333. 3Paragraph 3
  334. 4Paragraph 4
  335. 5Paragraph 5
  336. 6Paragraph 6
  337. 7Paragraph 7
  338. 8Paragraph 8
  339. 9Paragraph 9
  340. 10Paragraph 10
  341. 11Paragraph 11
  342. 12Paragraph 12
  343. 13Paragraph 13
  344. 14Paragraph 14
  345. 15Paragraph 15
  346. 16Paragraph 16
  347. 17Paragraph 17
  348. 18Paragraph 18
  349. 19Paragraph 19
  350. Part II
  351. 20Paragraph 20
  352. 21Paragraph 21
  353. 22Paragraph 22
  354. Schedule 19: FUND APPORTIONMENT FOR CHANGES OF FUND WITHIN LOCAL GOVERNMENT
  355. Part I
  356. 1Paragraph 1
  357. 2Paragraph 2
  358. 3Paragraph 3
  359. 4Paragraph 4
  360. 5Paragraph 5
  361. 6Paragraph 6
  362. 7Paragraph 7
  363. 8Paragraph 8
  364. 9Paragraph 9
  365. 10Paragraph 10
  366. 11Paragraph 11
  367. 12Paragraph 12
  368. 13Paragraph 13
  369. 14Paragraph 14
  370. 15Paragraph 15
  371. 16Paragraph 16
  372. 17Paragraph 17
  373. 18Paragraph 18
  374. 19Paragraph 19
  375. Part II
  376. 20Paragraph 20
  377. 21Paragraph 21
  378. 22Paragraph 22
  379. Schedule 20BODIES WHOSE EMPLOYEES ARE TO HAVE PENSIONS INCREASE PAID BY THE FUND OR FURTHER FUND
  380. Schedule 21REVOCATIONS
  381. Explanatory note