# The Local Government Superannuation (Scotland) Regulations 1987, Regulation E24: Certificates as to reduction in remuneration


(1) Where a pensionable employee other than a person who is a pensionable employee by virtue of an election under regulation 53 suffers a material change in circumstances (being a change resulting from his incapacity to continue to discharge efficiently the duties of his post or otherwise from circumstances beyond his control) which results in a reduction in the remuneration of an employment which he continues to hold, he shall, subject to paragraph (4), be entitled to be issued by the employing authority with a certificate to that effect.
(2) Subject to paragraph (3), a change in circumstances is material if, and only if, the employee’s pensionable remuneration would be likely to be less if the relevant period were the period specified in regulation I22(2) than if it were a period mentioned in regulation E22(4).
(3) A change in circumstances is not material if—
(a) it did not result from circumstances beyond the employee’s control, or
(b) it was temporary, or
(c) it consisted in the termination of, or a reduction in, a temporary increase in remuneration.
(4) The employing authority may issue a certificate without an application from the employee, but need not issue a certificate if he does not apply for one within 12 months after the date of the reduction.
(5) A certificate issued under this regulation is to specify the date of the material reduction and the authority are to keep, for 10 years from that date, a record of the certificate including such information as would be necessary for applying regulation E22(4).

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Source: https://www.legislation.gov.uk/uksi/1987/1850/regulation/E24 (the official version)
Page: https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-E24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.