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Statutory Instruments of the Scottish Parliament


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SCOTTISH STATUTORY INSTRUMENTS


2006 No. 514

PENSIONS

The Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006

  Made 24th October 2006 
  Laid before the Scottish Parliament 26th October 2006 
  Coming into force in accordance with regulation 1(3)

The Scottish Ministers, in exercise of the powers conferred by sections 7 and 12 of the Superannuation Act 1972[1] and of all other powers enabling them in that behalf, after consultation with such associations of local authorities as appeared to them to be concerned and such representatives of other persons likely to be affected by the proposed Regulations as appeared to them to be appropriate, and not having considered consultation with any individual local authority to be desirable, all in accordance with section 7(5) of that Act, hereby make the following Regulations:



PART 1

General

Citation, commencement and application
     1. —(1) These Regulations may be cited as the Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006.

    (2) These Regulations extend to Scotland only.

    (3) These Regulations shall come into force on 1st December 2006 but regulations 10 and 11 shall have effect from 1st October 2006.

Amendment of Regulations
    
2. The Local Government Pension Scheme (Scotland) Regulations 1998[2] ("the principal Regulations") are amended in accordance with regulations 3 to 17.



PART 2

The 85 year rule

Other early leavers: deferred retirement benefits and elections for early payment
     3. In regulation 30–

Re employed and rejoining deferred members
    
4. In regulation 31(5)(a), for ", 27(1) and (2) and 30(4)" substitute "and 28".

Power of employing authority to increase total membership
    
5. After regulation 51(10) insert–

Commencement of pensions
    
6. Omit regulation 92(2)(b).

Right to count credited period
    
7. In regulation 122–

Rights as to service not matched by credited period
    
8. In regulation 123(2), omit sub paragraph (b).

Credited periods for transferring members with mis sold pension rights
    
9. In regulation 124, at the end of paragraph (3) add "(and regulation 122(6B) does not apply to a transfer value credited under this regulation)".



PART 3

Miscellaneous

Correction of effective dates
    
10. In regulations 10A, 19(3A) and 34(1A) for "1st October 2006" wherever it occurs substitute "6th October".

Tax simplification – transitional provision
    
11. Schedule 4 to the principal Regulations, as it existed immediately prior to its revocation by the Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006[3], is revived (and continues to have effect) for the purpose of calculating relevant additional membership under regulation 41(4)(c) of those Regulations counted by reason of a payment made under paragraph 7 of that Schedule for members who had paid a lump sum under that provision before 6th October 2006.

Normal retirement
     12. In regulation 24, omit paragraphs (4) and (6).

Effect of increases under this Chapter for older members
    
13. Omit regulation 53.

Effect of increases under this Chapter for older members
    
14. Omit regulation 56.

Election for pension in lieu of retirement grant
    
15. Omit regulation 57.

Scheme employers: Scottish Police Services Authority
    
16. At the end of Schedule 2 (Scheme employers) insert–

     17. As new entries at the end of the Table in Part II of Schedule 5 (appropriate funds), insert–

"
     14A. Employee of the Scottish Police Services Authority, other than an employee who falls within entries 14B to 14H below.

Fund maintained by City of Glasgow Council.
     14B. Former employee of Fife Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Fife Council.
     14C. Former employee of Lothian and Borders Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by City of Edinburgh Council.
     14D. Former employee of Dumfries and Galloway Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Dumfries and Galloway Council.
     14E. Former employee of Tayside Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Dundee City Council.
     14F. Former employee of Central Scotland Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Falkirk Council.
     14G. Former employee of Northern Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Highland Council.
     14H. Former employee of Grampian Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Aberdeen City Council.
"


Transitional provisions
    
18. The Schedule to these Regulations (transitional provisions) has effect.

Right to opt out
    
19. —(1) Where–

then the principal Regulations shall have effect in relation to him as if those amendments had never been made.

    (2) For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who–

before 1st December 2006.


TOM McCABE
A member of the Scottish Executive

St Andrew's House Edinburgh
24th October 2006



SCHEDULE
Regulation 18


TRANSITIONAL PROVISIONS


     1. Where a member who was a member before 1st December 2006–

that part of his retirement pension and grant which is calculated by reference to any period of membership before the relevant date shall not be reduced in accordance with regulation 30(4) of the principal Regulations (as amended by regulation 3 of these Regulations).

     2. For the purposes of paragraph 1, the relevant date is–

     3. For the purposes of this Schedule, a member satisfies the 85 year rule if the sum of–

is 85 years or more.

     4. Where a member who may elect under regulation 31(1) of the principal Regulations (re-employed and rejoining deferred members) does not do so or does not so elect as respects all periods of his membership, in applying paragraph 2 of this Schedule as respects any later membership, his total membership excludes unaggregated periods.

     5. —(1) This paragraph applies to a member who was an active member before 1st December 2006 who–

    (2) Where a member to whom this paragraph applies–

he shall not pay any additional contributions after that date and the whole of the additional period may be counted as part of his total membership.

    (3) An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations make a number of amendments to the Local Government Pension Scheme (Scotland) constituted by the Local Government Pension Scheme (Scotland) Regulations, as amended ("the principal Regulations").

Part 2 deals with the so called "85 year rule". This term refers to the current provisions of the Scheme which allow members to retire early and take their pension entitlements without actuarial reduction if the sum of their age and their length of service exceeds 85 years. Members over 60 can do so as of right; members over 50 but under 60 require their employer's consent. This rule is removed by these Regulations, although it will continue to have effect for a transitional period in respect of existing Scheme members by virtue of the transitional provisions contained in the Schedule.

Part 3 makes various miscellaneous amendments to the principal Regulations. These include the addition of the Scottish Police Services Authority ("SPSA") as a Scheme employer. Schedule 5 to the principal Regulations sets out the appropriate fund for each member of the Scheme. Employees of the SPSA will generally be in the fund administered by City of Glasgow Council. Regulation 17 makes provision so that civilian employees of certain police forces who transfer to the SPSA remain with the fund which previously administered their pension. Regulations 10 and 11 correct previous drafting errors concerning effective dates.


Notes:

[1] 1972 c. 11. The functions of the Secretary of State exercised in the making of these Regulations were transferred to the Scottish Ministers as regards Scotland by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750).back

[2] S.I. 1998/366; the relevant amending instruments are S.S.I. 2000/199, 2002/311, 2005/293, 315 and 554, and 2006/123 and 468.back

[3] S.S.I. 2006/468.back

[4] 2006 asp 10back



ISBN 0 11 071107 6


 © Crown copyright 2006

Prepared 30 October 2006


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URL: http://www.bailii.org/scot/legis/num_reg/2006/20060514.html