{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/note",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/note.json",
  "legislation": "uksi/1987/1850",
  "legislation_title": "The Local Government Superannuation (Scotland) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations\nThese Regulations consolidate the provisions revoked by regulation S3 and Schedule 21, comprising the bulk of the Regulations applying to Scotland made, or having effect as if made, under section 7 of the Superannuation Act 1972.\nThe Appendix to this Explanatory Note has the corrections and minor amendments made in the consolidation.\nCertain regulations in these Regulations have retrospective effect as authorised by section 12 of the Superannuation Act 1972.\nProvision is made for opting out where rights in relation to ex-employees could be adversely affected (regulation S2).\nAPPENDIX TO EXPLANATORY NOTE\n(Corrections and minor amendments)\nColumn (1)—Provision of consolidated Regulations.\nColumn (2)—Corresponding regulation in Local Government Superannuation (Scotland) Regulations 1974.\nColumn (3)—Effect of correction or amendment.\n(1)\n(2)\n(3)\nA3 and Schedule 2\nG2 and Schedule 15\n(a) Removes the need for the Scottish Special Housing Association to resolve to admit new categories of staff to the superannuation scheme.\n(b) Allows the Association to invest in “traded options” and “financial futures” on the same basis as local authorities.\nB6(3)\n—\nTo clarify that an admission agreement may cover a class of employee as well as individuals.\nE9\nE9\nCorrects the starting date from 16th May 1974 to 1st June 1972 for the indexation of the prescribed amount (£250) for the reduction of children’s pensions when they are also in receipt of remuneration.\nF1\nR1\nExpands the definition of non-effective pay to show the effect of the Finance (No. 2) Act 1945.\nJ4(5)\n—\nTo ensure that an employee transferring from local government employment is made aware of his right of appeal to the Secretary of State with regard to the transfer value.\nN1(3)\n—\nHighlights the scope of decisions taken by scheduled bodies.\nSchedule 1\nA3\nAmends the definition of “eligible child” to take account of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9), and removes differences in treatment between people which depend on whether or not their parents are or have been married to each other.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/note",
    "retrieved_at": "2026-10-29T16:18:54.659485+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}