The Police Pensions (Scotland) Regulations 2007

• (3) Where the beneficiary is a child under the age of 18, the police authority may, if they think fit, in lieu of paying any sum on account of an award to that child, pay it to such other person as they may determine; and a person who receives any sum in pursuance of this paragraph shall, subject to and in accordance with any directions of the police authority, apply that sum for the benefit of that child under the age of 18.

• (4) On the death of the beneficiary to whom a sum is due on account of an award which does not exceed £30,000 or such higher amount as may from time to time be prescribed for the purposes of section 6 of the Administration of Estates (Small Payments) Act 1965[^f00039] or section 1(3) of the Confirmation to Small Estates (Scotland) Act 1979[^f00040], the police authority may, without probate, confirmation or any other formality or proof of title, pay the said sum to the persons appearing to the authority to be beneficially entitled to the personal estate of the deceased or, as the authority think fit, pay the said sum to one or more of those persons or distribute it among all or any of those persons in such proportions as the authority may determine.

• (5) Where it appears to the police authority that a beneficiary is by reason of mental disorder or otherwise incapable of managing that beneficiary’s affairs, in lieu of paying any sum on account of an award to that beneficiary–

• (a) they may, in their discretion, pay it in whole or in part to a person having the care of the beneficiary or such other person as they may determine; and

• (b) in so far as they do not so discharge their liability in respect of that sum, the authority shall apply it in such manner as they think fit for the benefit of the beneficiary or their dependants;

and a person who receives any sum in pursuance of sub-paragraph (a) shall, subject to and in accordance with any directions of the police authority, apply it for the benefit of the beneficiary or that beneficiary’s dependants.

• (6) Where, as a result of any fraud, theft or negligence on the part of a regular police officer in connection with that officer’s service as such, a loss has occurred to the fund out of which an award is payable to that officer, in lieu of paying the whole or any part of any sum on account of the award to that beneficiary, the police authority may, if they think fit but subject to paragraph (7), apply it in making good the loss by retaining it in that fund:

Payment on behalf of officers of lifetime allowance charge

85

• (1) A regular police officer may request the police authority to pay on that officer’s behalf any amount that is payable by way of the lifetime allowance charge under section 214 of the Finance Act 2004[^f00041] (lifetime allowance charge) when–

• (a) an event that is a benefit crystallisation event listed in the table in section 216(1) of that Act (benefit crystallisation events and amounts crystallised) occurs in relation to that officer; and

• (b) the officer and the police authority are jointly and severally liable in relation to that event.

• (2) Such a request may only be made by notice in writing given before the event occurs.

• (3) The police authority may comply with such a request only if the officer pays the police authority the amount in question on or before the date on which the event occurs.

Reduction of benefits where lifetime allowance charge payable

86

• (1) This regulation applies if–

• (a) an event that is a benefit crystallisation event listed in the table in section 216(1) of the Finance Act 2004 occurs in relation to a regular police officer;

• (b) the officer and police authority are jointly and severally liable in relation to that event; and

• (c) no request has been duly made under regulation 85 in relation to the event or, if such a request has been made, the authority is prevented from complying with it by paragraph (3) of that regulation.

• (2) Where this regulation applies–

• (a) the police authority shall pay any of the tax payable on the event;

• (b) the benefits payable to or in respect of the officer, or the transfer payment in the case of event 8 in the table in section 216(1) of the Finance Act 2004, shall be reduced to reflect fully the amount of tax payable; and

• (c) the amount of the reduction shall be determined in accordance with guidance provided by the Scheme actuary and, in the case of any reduction to pension benefits, consistent with normal actuarial practice, as determined by the Scheme actuary.

PART 9 — SPECIAL CASES

Alterations in police areas

Alterations in police areas

87

• (1) Where a police area is or has been combined with another police area by an order made under section 21B of the Police (Scotland) Act 1967[^f00042], the police force, police authority and police fund for the combined police area of which the first-named area for the time being forms part shall, for the purposes of these Regulations, be deemed to be the same force, authority and fund as the force, authority and fund for the first-named area.

• (2) Where a police area is or has been divided, in relation to any person–

• (a) who is transferred by the order effecting the division from the force for the divided area to another force, the other force and the police authority and police fund for the area thereof shall, for the purposes of these Regulations, be deemed to be the same force, authority and fund as the force, authority and fund for the divided area; and

• (b) who ceased to be a member of the force for the divided area before the division thereof, if the order effecting the division makes provision in that behalf, the force, authority and fund designated for the purpose thereby shall, for the purposes of these Regulations, be deemed to be the same force, authority and fund for the divided area.

Chief constables affected by alterations in police areas

88

• (1) This paragraph applies in the case of a chief constable of a force who becomes or has become a member of another home police force (“the successor force”) by virtue of an order such as is mentioned in regulation 87(1).

• (2) In relation to a member of a police force to whom paragraph (1) applies and who suffers loss of office as such which is attributable to such an order, these Regulations shall apply as though that officer had–

• (a) where that officer has not attained the age of 55 years on the date when the order takes effect, ceased to serve as a regular police officer on that date; or

• (b) where that officer has attained the age of 55 years on the date when the order takes effect, retired from the successor force on that date, having given to the police authority the required period of written notice of that officer’s intention to retire.

Servicemen

Interpretation

89

In regulations 90 to 95–

• “relevant service in the reserve forces” means service in pursuance of a training obligation under sections 38, 40 and 41 of the Reserve Forces Act 1980[^f00043] or Part III of the Reserve Forces Act 1996[^f00044] or by virtue of a call out for permanent service or a recall under the Reserve Forces Act 1980 or Part VII of the Reserve Forces Act 1996;

• “the reserve forces” means those forces specified in section 1(2) of the Reserve Forces Act 1996; and

• “serviceman” means a person who immediately before undertaking a period of relevant service in the reserve forces was a regular police officer.

Awards to servicemen

90

• (1) Subject to regulation 95, this regulation applies to a serviceman who at the end of that serviceman’s period of relevant service in the reserve forces is or was permanently disabled for the performance of the ordinary duties of a member of the police force.

• (2) A serviceman to whom this regulation applies shall be entitled–

• (a) to an ill-health pension under regulation 29 on the same conditions in all respects as if the serviceman were such a regular police officer as is mentioned in paragraph (1) of that regulation; or

• (b) where the serviceman does not meet the condition specified in regulation 29(3)(a)(i), to an award by way of repayment of that serviceman’s aggregate pension contributions under regulation 34.

Survivors' awards on death of servicemen

91

Subject to regulations 92 and 96, if a serviceman who fulfils the qualifying service criterion–

• (a) dies or has died during that serviceman’s period of relevant service in the reserve forces; or

• (b) having been permanently disabled for the performance of the ordinary duties of a member of the police force at the end of the said period (without any intervening period of service as such) dies or has died while in receipt of a pension granted in pursuance of regulation 90(2)(a),

then–

• (c) an adult survivor of that serviceman (had they been a regular police officer) such as is mentioned in regulation 40(1)(a) shall be entitled to an adult survivor’s pension; and

• (d) a child survivor of that serviceman (had they been a regular police officer) such as is mentioned in regulation 40(1)(b) shall be entitled to a child survivor’s pension,

under regulation 39, on the same conditions in all respects as if that serviceman had been a regular police officer who had died in the circumstances mentioned in that regulation.

Prevention of duplication

92

Regulation 49 shall apply in relation to a pension in pursuance of regulation 91 as if, after the words “under regulation 39” in regulation 49, there were inserted the words “or regulation 91”.

Application of regulations 44, 45 and 46

93

In the case of a serviceman–

• (a) who dies while in receipt of a pension or while entitled to a deferred pension, whether or not that pension has come into payment, and whose death results from an injury received during that serviceman’s period of relevant service in the reserve forces, regulation 44 shall apply as it applies in the case of a regular police officer who so dies and whose death results from an injury received in the execution of that serviceman’s duty;

• (b) who dies during that serviceman’s period of relevant service in the reserve forces, regulations 45 and 46 shall apply as they apply in the case of a regular police officer who dies while serving as such.

Servicemen who do not resume service in their former force

94

Where a serviceman who ceased to serve as a regular police officer in order to undertake a period of relevant service in the reserve forces does not or did not resume service in that serviceman’s former force within a month of the end of that period, the serviceman shall be treated for the purposes of these Regulations as having ceased to serve as a regular police officer in that force as from the end of that serviceman’s period of relevant service in the reserve forces.

Pensionable service and pension contributions

95

• (1) A serviceman who ceased to serve as a regular police officer in order to undertake a period of relevant service in the reserve forces shall be entitled to reckon that period as pensionable service in that serviceman’s former force subject to paragraph (2).

• (2) Regulations 90, 91 and 93 shall have effect in the case of a serviceman who ceased to serve as a regular police officer in order to undertake a period of relevant service in the reserve forces only if the serviceman pays or has paid pension contributions (other than additional or further pension contributions) to the police authority of that serviceman’s former force, as though that serviceman had remained a regular police officer in that force, in respect of that serviceman’s period of relevant service in the reserve forces:

Former members of an English or Welsh police force or the Police Service of Northern Ireland

Former members of an English or Welsh police force or the Police Service of Northern Ireland

96

• (1) This regulation applies in the case of a regular police officer who has been a member of a police force within the meaning of the Police Act 1996 or of the Police Service of Northern Ireland.

• (2) Where such a regular police officer is entitled to reckon pensionable service by reason of service in an English or Welsh police force or the Police Service of Northern Ireland (in this regulation referred to as “that officer’s former force”) and–

• (a) left that officer’s former force for the purpose of becoming a regular police officer in a home police force and joins that home police force in that capacity; or

• (b) retired from or otherwise ceased to serve in that officer’s former force and subsequently joins a home police force at a time when no pension is in payment to that officer by reason of service in that officer’s former force,

then for the purposes of these Regulations including in particular regulation 10, 11, 12, 13, and 95, anything done, by that officer or in that officer’s case, under or for the purposes of a provision of the English and Welsh pensions legislation or the Police Service of Northern Ireland pensions legislation which corresponds to a provision of these Regulations shall be treated as if it had been done under or for the purpose of that corresponding provision; and accordingly that officer’s pensionable service in that officer’s former force shall be reckonable as if it had been pensionable service in a home police force, subject, where applicable, to the making by the regular police officer concerned of an appropriate payment to the police authority for the relevant home police force, in accordance with regulation 13.

Transfer of regular police officer to an English or Welsh police force or the Police Service of Northern Ireland

97

• (1) Where a regular police officer has left a home police force and joined an English or Welsh police force or the Police Service of Northern Ireland and the police authority of the English or Welsh police force or, as the case may be, the Northern Ireland Policing Board is contingently liable to make payments to that officer under the English and Welsh pensions legislation or as the case may be, the Police Service of Northern Ireland pensions legislation, regulation 77(1), (2) and (4) shall have effect as if the former police authority were the police authority of the home police force in question and the current authority were the police authority of the English or Welsh force in question or, as the case may be, the Northern Ireland Policing Board.

• (2) On notification by the police authority of the English or Welsh police force in question or, as the case may be, the Northern Ireland Policing Board, that a certificate issued under regulation 77 as modified by paragraph (1) has been accepted, any entitlement of the regular police officer concerned to an award under these Regulations shall cease to have effect.

• (3) In relation to a person to whom an ill-health pension is payable under Part 4, regulation 51(5) shall effect as if the expression “another police force” included an English or Welsh police force or the Police Service of Northern Ireland.

• (4) In relation to a person to whom a pension is payable under Part 4, regulation 52 shall have effect as if the expression “any police force” included an English or Welsh police force and the Police Service of Northern Ireland.

Amendment of the Police (Injury Benefit) (Scotland) Regulations 2007

98

Schedule 5 to these Regulations, which amends the Police (Injury Benefit) (Scotland) Regulations 2007[^f00045], has effect.

SCHEDULE 1 — GLOSSARY OF EXPRESSIONS

In these Regulations, unless the context otherwise requires:–

• “the 1987 Regulations” means the Police Pensions Regulations 1987[^f00046];

• “the 1993 Act” means the Pension Schemes Act 1993[^f00047];

• “the 1996 Act” means the Police Act 1996[^f00048];

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00049];

• “added years” has the meaning assigned to it by regulation 56(2);

• “adult survivor” has the meaning assigned to it by regulation 40(1)(a);

• “aggregate pension contributions”, for the purpose of calculating an award, shall be construed in accordance with regulation 26;

• “the appeal board” has the meaning assigned to it by regulation 72;

• “the appellant’s practitioner” shall be construed in accordance with regulation 70(1)(b);

• “ceasing to serve” includes– voluntarily ceasing to serve as a regular police officer; resignation from a police force upon being required to resign; and dismissal, in each case with effect from a date before that on which the person concerned attains the age of 55 years;

• “chief constable” has the meaning assigned to it by section 3 of the Police (Scotland) Act 1967[^f00050];

• “a child survivor” (without regard to age) has the meaning assigned to it by regulation 40(1)(b);

• “contracting-out rights” shall be construed in accordance with regulation 43(3)(a);

• “Conduct Regulations” has the same meaning as it has in regulation 4(1) of the Police (Scotland) Regulations 2004[^f00051];

• “disablement” and cognate expressions have the meanings assigned to them by regulation 4;

• “English and Welsh pensions legislation” means the English and Welsh legislation for the time being in force relating to the pensions of members of English and Welsh police forces;

• “an enhanced top-up ill-health pension” has the meaning assigned to it by regulation 29(4)(b);

• “enhanced top-up totals” has the meaning assigned to it by regulation 31(1);

• “final pensionable pay” shall be construed in accordance with regulation 24;

• “former force”, in relation to a serviceman, means the police force in which the officer was serving immediately before undertaking a period of relevant service in the reserve forces;

• “former pension arrangements” shall be construed in accordance with regulation 15(1)(a);

• “former police authority”, in relation to a regular police officer, means the police authority for their former force;

• “guaranteed minimum” and “guaranteed minimum pension” have the meanings which they have for the purposes of the 1993 Act; and “guaranteed minimum”, in relation to a pension under a pension scheme at a particular time, means the amount certified by the Department for Work and Pensions as that minimum at that time;

• “home police force” means any police force within the meaning of the Police (Scotland) Act 1967;

• “infirmity” has the meaning assigned to it by regulation 4(5);

• “injury” includes any injury or disease, whether of body or of mind;

• “injury received in the execution of duty” and “the result of an injury” have the same meanings as they have in the 1987 Regulations;

• “maternity leave” has the same meaning as in regulation 4(1) of the Police (Scotland) Regulations 2004[^f00052];

• “medical authority who has given a final decision” has the meaning assigned to it by regulation 73(4);

• “normal benefit age” has the meaning assigned to it by regulation 61(2);

• “parental leave” means leave granted in accordance with regulation 33(8) of the Police (Scotland) Regulations 2004;

• “the parties to the appeal” shall be construed in accordance with regulation 74(5);

• “part-time service” means service as a regular police officer performed pursuant to an appointment under regulation 6 of the Police (Scotland) Regulations 2004;

• “pension credit” means a credit under section 29(1)(b) of the 1999 Act including a credit under corresponding Northern Ireland legislation;

• “pension credit benefit” has the meaning given by section 101B[^f00053] of the 1993 Act;

• “pension credit member” has the meaning given by section 124(1) of the Pensions Act 1995[^f00054];

• “pension credit rights” means rights to future benefits under these Regulations which are attributable to a pension credit;

• “pension debit” means a debit under section 29(1)(a) of the 1999 Act;

• “pension debit member” means a person whose benefits or future benefits under these Regulations have been reduced under section 31 of the 1999 Act;

• “pension sharing order” means any order or provision which is mentioned in section 28(1) of the 1999 Act, Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00055] or Part 4 of Schedule 5 to the Civil Partnership Act 2004[^f00056];

• “pensionable pay” has the meaning assigned to it by regulation 23;

• “pensionable service” shall be construed in accordance with regulation 10;

• “the Pensions (Increase) Acts” means the Pensions (Increase) Act 1971[^f00057] and the Pensions (Increase) Act 1974[^f00058];

• “police authority” has the meaning given to it by section 11(2) of the Police Pensions Act 1976[^f00059];

• “police force” includes a home police force, the National Criminal Intelligence Service and the National Crime Squad;

• “Police Service of Northern Ireland pensions legislation” means the Northern Ireland legislation for the time being in force relating to the pensions of members of the Police Service of Northern Ireland;

• “prospective service” shall be construed in accordance with regulation 31(3);

• “public holiday” means Christmas Day, the 26th December (if it falls on a Saturday or Sunday), the 1st January (if it so falls), Good Friday or a bank holiday;

• “the public sector transfer arrangements” has the meaning assigned to it by regulation 15(4);

• “public service pension scheme” has the meaning given by section 1(1) of the 1993 Act[^f00060];

• “the qualifying service criterion” shall be construed in accordance with regulation 17(3) and (4);

• “regular employment” means employment for an annual average of at least 30 hours per week;

• “regular police officer” means a member of a home police force, an inspector of constabulary and a police officer engaged on relevant service;

• “the relevant award” shall be construed in accordance with regulation 50(1);

• “relevant date” shall be construed in accordance with regulation 10(1);

• “the relevant police authority” shall be construed in accordance with regulation 76(b);

• “relevant service” (except in the expression “relevant service in the reserve forces”) has the meaning assigned to it by section 38A of the Police(Scotland) Act 1967[^f00061];

• “relevant service in the reserve forces” has the meaning assigned to it by regulation 89;

• “the reserve forces” has the meaning assigned to it by regulation 89;

• “Retail Prices Index” means the general index of retail prices published by the Office for National Statistics;

• “retirement” and cognate expressions shall be construed in accordance with regulation 17;

• “the Scheme actuary” means the actuary for the time being appointed by the Scottish Ministers to provide a consulting service on actuarial matters relevant to these Regulations;

• “the selected medical practitioner” shall be construed in accordance with regulation 8(2);

• “serious ill-health”, in relation to commutation under Part 6, has the meaning assigned to it by regulation 62(3);

• “serviceman” has the meaning assigned to it by regulation 89;

• “sick leave” means leave taken in accordance with regulation 33(5) of the Police (Scotland) Regulations 2004;

• “a standard ill-health pension” has the meaning assigned to it by regulation 29(3);

• “state pensionable age” has the meaning assigned to it by regulation 43(7);

• “tax year” means the 12 months beginning with 6th April in any year;

• “transfer”, except in the expression “transfer election” shall be construed in accordance with regulation 5;

• “a transfer election” has the meaning assigned to it by regulation 6(8); and

• “unpaid maternity leave” does not include any maternity leave in respect of which statutory maternity pay is payable under the Social Security Contributions and Benefits Act 1992[^f00062].

SCHEDULE 2 — APPLICATION OF REGULATIONS TO OFFICERS TO WHOM REGULATION 6(2) AND (3) APPLIES

1

This paragraph applies to a regular police officer to whom these Regulations apply by virtue of regulation 6(2)(a)(ii).

2

This paragraph applies to a regular police officer to whom these Regulations apply by virtue of regulation 6(2)(a)(iii).

3

This paragraph applies to a regular police officer to whom these Regulations apply by virtue of regulation 6(2)(a)(iv) or (v).

4

An officer to whom paragraph 3 applies may, instead of retaining that officer’s entitlement to that officer’s ordinary pension under regulation B1 of the 1987 Regulations or, as the case may be, that officer’s deferred pension under regulation B5 of those Regulations, elect to relinquish that officer’s entitlement to the ordinary or deferred pension and to reckon as pensionable service for the purposes of these Regulations the pensionable service the officer was entitled to reckon under the 1987 Regulations at the time of that officer’s retirement with an entitlement to the ordinary or deferred pension.

5

An election under paragraph 4 shall be made by the officer concerned in the form of a transfer election in accordance with the provisions of Schedule 3.

6

An officer to whom paragraph 1 applies may elect to pay to the police authority of the force in which the officer is then serving a sum equal to the amount of that officer’s award by way of repayment of that officer’s aggregate pension contributions under regulation B6 of the 1987 Regulations and to reckon as pensionable service for the purposes of these Regulations the pensionable service the officer was entitled to reckon under the 1987 Regulations at the time of that officer’s retirement with an entitlement to the award.

7

An election under paragraph 6 shall be made by the officer concerned in the form of a transfer election in accordance with the provisions of Schedule 3.

8

Subject to the following provisions of this Schedule, where a regular police officer to whom these Regulations apply by virtue of regulation 6(2) pays pension contributions under regulation 7(1), that officer shall be eligible for awards to be payable to or in respect of that officer under these Regulations.

9

The pensionable service reckonable by an officer–

• (a) to whom paragraph 1 applies and who has made an election in accordance with paragraphs 6 and 7;

• (b) to whom paragraph 2 applies;

• (c) to whom paragraph 3 applies and who has made an election in accordance with paragraphs 4 and 5; or

• (d) such as is mentioned in regulation 6(3), who cancels that officer’s election in the circumstances mentioned in regulation 6(4) but does not make a transfer election under regulation 6(8),

10

In the case of a regular police officer to whom paragraph 1 applies and who has made an election in accordance with paragraphs 6 and 7 or to whom paragraph 3 applies and who has made an election in accordance with paragraphs 4 and 5–

• (a) the pensionable service the officer is entitled to reckon, in accordance with regulations 10 to 16, shall include the pensionable service the officer was entitled to reckon under the 1987 Regulations at the time of that officer’s retirement with an entitlement to an award by way of repayment of aggregate pension contributions under regulation B6 of those Regulations, an ordinary pension under regulation B1 of those Regulations or, as the case may be, a deferred pension under regulation B5 of those Regulations; and

• (b) for the purposes of sub-paragraph (a), the pensionable service the officer was so entitled to reckon shall be such as is calculated by the police authority in accordance with the provisions of Schedule 3.

11

In the case of a regular police officer to whom paragraph 1 or 3 applies, for the purposes of regulation 24 (final pensionable pay), paragraph (1)(b) and (c) of that regulation shall not have effect unless the periods of 12 months mentioned in that paragraph began on or after the date when pension contributions were first paid by that officer under regulation 7(1).

12

A regular police officer to whom these Regulations apply by virtue of regulation 6(2) and who has begun to pay contributions under regulation 7(1) may no longer pay pension contributions under the 1987 Regulations.

13

In the case of–

• (a) an officer to whom regulation 6(2)(a)(v) applies, who is in receipt of an ill-health pension under regulation B3 of the 1987 Regulations; or

• (b) an officer to whom regulation 6(2)(a)(v) applies who is in receipt of a deferred pension under regulation B5 of the 1987 Regulations,

and who, in either case, has on or after 6th April 2006 rejoined that officer’s force or joined another force (otherwise than in the circumstances set out in regulation 6(2)(c)(i), (ii) or (iii)), regulation 51 shall apply in relation to that officer’s ill-health pension as if it were a standard ill health pension under regulation 29 or in relation to that officer’s deferred pension as if it were a deferred pension which came into payment early on the ground of permanent disablement for engaging in any regular employment under regulation 32 (as the case may be); and if a portion of that officer’s pension was commuted for a lump sum under regulation B7 of the 1987 Regulations, the proviso to regulation 28(1)(b) and regulation 28(2) shall have effect as if references to the previous lump-sum payment (in the proviso to regulation 28(1)(b)) and to the most recent lump sum payment (in regulation 28(2)) included references to the lump sum paid by way of commutation.

14

References in the foregoing paragraphs to retirement with an entitlement to an award under the 1987 Regulations shall be construed as including a reference to ceasing to serve, otherwise than upon retirement, with such an entitlement.

SCHEDULE 3 — TRANSFER ELECTIONS UNDER REGULATION 6(8)

1

Where a regular police officer wishes to make a transfer election in accordance with regulation 6(8) the officer shall do so by giving written notice to the police authority–

• (a) in the case of an officer to whom these Regulations apply by virtue of regulation 6(2)(a)(iv) or (v), or to whom regulation 6(6) or (7) applies, or is such as is mentioned in regulation 6(8)(c), within such period of 3 months beginning no later than 1st January 2007 as the Scottish Ministers may determine, or such longer period as the police authority may, by reason of exceptional circumstances in that officer’s case, in their discretion allow; or

• (b) in the case of an officer–

• (i) to whom these Regulations apply by virtue of regulation 6(2)(ii);

• (ii) to whom these regulations apply by virtue of regulation 6(2)(a)(iv) or (v) and who rejoined that officer’s force or joined another force on a date after that on which the period of 3 months mentioned in sub-paragraph (a) commenced;

• (iii) who for the purposes of regulation 6(6)(b) is treated as continuing to serve notwithstanding that officer’s dismissal or requirement to resign and whose reinstatement following a successful appeal occurs on a date after that on which the period of 3 months mentioned in sub-paragraph (a) commenced; or

• (iv) who is such as is mentioned in regulation 6(8)(c) and who rejoined that officer’s force on a date after that on which the period of months mentioned in sub-paragraph (a) commenced,

within the period of 3 months beginning on the date on which the officer first so rejoined that officer’s force or joined another force or, as the case may be, was reinstated (or such longer period as the police authority may, by reason of exceptional circumstances in that officer’s case, in their discretion allow).

2

A transfer election made in accordance with regulation 6(8) within the period of 3 months mentioned in paragraph 1(a) (or such longer period as the police authority may allow in accordance with paragraph 1(a)) shall, in the case of an officer to whom regulation 6(6) applies, take effect as from 6th April 2006; but in the case of–

• (a) such a transfer made by any other officer to whom paragraph 1(a) applies; or

• (b) an officer such as is mentioned in paragraph 1(b),

the transfer election shall take immediate effect unless–

• (c) in a case falling within paragraph 1(a), regulation 6(7) applies to the officer and the officer has made a transfer election before the cancellation of the election to stop paying contributions has come into effect, in which case the transfer election takes effect at the same time as the cancellation; or

• (d) in a case falling within paragraph 1(a) or (b), regulation 6(2)(a)(ii) applies to the officer, in which case the transfer election takes effect in accordance with paragraph 9.

3

A regular police officer who makes such a transfer election shall, no later than the last day of the period of 3 months mentioned in paragraph 1(a) or (b), as the case may be (or such longer period as the police authority may allow in accordance with paragraph 1), pay all pension contributions then payable by that officer under the 1987 Regulations, including any payment the officer has undertaken to make under regulation F4 or F5 (previous service reckonable on payment) of those Regulations, and all periodical contributions then payable by that officer under the Police Pensions (Purchase of Increased Benefits) Regulations 1987.

4

As from the date on which a regular police officer’s transfer election takes effect, the officer may no longer pay pension contributions under the 1987 Regulations.

5

As from the date on which such a transfer election takes effect, the total pensionable service the regular police officer concerned was entitled to reckon under the 1987 Regulations immediately before the said date, calculated in accordance with paragraphs 6, 7 and 9, shall be reckonable as pensionable service for the purposes of these Regulations.

6

For the purposes of paragraph 5, the total pensionable service which a regular police officer was entitled to reckon immediately before that date shall be calculated by the police authority as the sum of–

• (a) the pensionable service the officer was entitled to reckon under Part F of the 1987 Regulations at that time, multiplied by the appropriate conversion factor–

• (i) where the officer has not yet attained the age of 55 years, applicable to that officer’s age next birthday at the notional commencement of pension contributions under the 1987 Regulations; or

• (ii) where the officer has attained the age of 55 years, applicable to the number of years' qualifying service as a regular police officer the officer has completed as at the date on which that officer’s transfer election takes effect,

given in the following table–

If under age 55	If aged 55 or above	Periods with full spouse benefit	For female officers, periods with no spouse benefit
Age next birthday at the notional commencement of pension contributions under 1987 Regulations	Number of years' qualifying service completed immediately before the date on which the transfer election takes effect
25 and below	30	7/6ths	113%
26	29	115%	111%
27	28	113%	109%
28	27	111%	107%
29	26	108%	104%
30	25	105%	101%
31	24	102%	98%
32	23	99%	95%
33	22	96%	92%
34	21	92%	88%
35 and above	20 or fewer	88%	84%

7

In paragraph 6–

• “age next birthday at the notional commencement of pension contributions under the 1987 Regulations”, in relation to a regular police officer, means the age that officer would attain on the birthday following the date on which that officer would have attained an exact age determined by subtracting the length of that officer’s qualifying service under the 1987 Regulations from that officer’s exact age on the date when that officer commenced paying contributions under these Regulations, where–

• “qualifying service” and “qualifying service under the 1987 Regulations” mean the period in years the officer was entitled to reckon as pensionable service under the 1987 Regulations, except that where some or all of the service the officer was so entitled to reckon was part-time service it means the period in years that officer would have been entitled to reckon as pensionable service if in any period of part-time service that officer had served full-time.

8

• (1) A regular police officer to whom–

• (a) regulation 6(2)(a)(iv) or (v), (6), (7) or (8) (c) applies and who does not make a transfer election within the period mentioned in paragraph 1(a) or (b), as the case may be; or

• (b) regulation 6(5) applies; and

• (c) who, in either case, is entitled to a deferred pension under regulation B5 of the 1987 Regulations, and who does not make a transfer election within the period mentioned in paragraph 1(a) or (b), as the case may be,

may make a transfer election by giving written notice to the police authority at any time before that officer’s retirement.

• (2) In such a case, the pensionable service the officer was entitled to reckon under the 1987 Regulations which is to be reckoned as pensionable service for the purposes of these Regulations shall be calculated and credited by the police authority in accordance with tables and guidance issued for the purpose by the Scheme actuary, as if a transfer value had been received under regulation 15(1).

9

In the case of a regular police officer who, after making a transfer election in accordance with paragraph 1(b), makes an appropriate payment in accordance with regulation 13(1) in respect of a period of service as a regular police officer which ceased before the date on which that transfer election took effect, the officer shall be entitled to reckon as pensionable service for the purposes of these Regulations a period calculated by the police authority by multiplying the period of pensionable service to which the appropriate payment relates by the appropriate conversion factor applicable to that officer’s age next birthday at the notional commencement of pension contributions under the 1987 Regulations, given in the table set out in paragraph 6.

10

In the case of a regular police officer whose transfer election has taken effect, regulation 26 (aggregate pension contributions for the purposes of repayment) shall have effect as if, in paragraph (2), for “the officer became a regular police officer” to “taken to have begun”, there were substituted “on which a transfer election made by that officer in accordance with the provisions of Schedule 3 took effect”.

11

In the case of a regular police officer who had allocated a portion of any pension to which that officer might become entitled in accordance with regulation B9 of the 1987 Regulations, such allocation shall have no further effect as from the date on which that officer’s transfer election takes effect.

12

As from the date on which a transfer election made by a regular police officer takes effect, entitlement to awards to or in respect of that officer under the 1987 Regulations shall cease, except for entitlement to pension credit benefits.

13

In relation to a regular police officer who makes a transfer election, regulation 58 (lump sum payments) shall have effect as if, for “the officer last began to serve as such” in paragraph (1), there were substituted “the officer made their transfer election under regulation 6(8)”.

14

A regular police officer by whom pension contributions are payable under regulation G2(1) of the 1987 Regulations may make a provisional declaration for the purposes of regulation 40(2) which shall be–

• (a) submitted to the police authority of the force in which the officer is serving, no later than–

• (i) the expiry of the last day of the period of 3 months mentioned in paragraph 1(a) (or of such longer period as the police authority may allow in accordance with that paragraph); or

• (ii) the day immediately before that on which the officer makes their transfer election,

whichever shall first occur; and

• (b) be in the form specified in regulation 40(2).

15

A provisional declaration made in accordance with paragraph 14 shall, as from the date on which the transfer election in question takes effect, take effect as if it had been made on that date pursuant to regulation 40(2):

16

In the case of a regular police officer–

• (a) to whom these Regulations apply by virtue of regulation 6(2)(a)(v); or

• (b) to whom regulation 6(8)(c) applies,

and whose transfer election has taken effect, if a portion of that officer’s ill-health pension or deferred pension was commuted for a lump sum under regulation B7 of the 1987 Regulations, the proviso to regulation 28(1)(b) and regulation 28(2) shall have effect as if references to the previous lump sum payment (in the proviso to regulation 28(1)(b)) and to the most recent lump sum payment (in regulation 28(2)) included references to the lump sum paid by way of commutation.

17

• (1) If a regular police officer is ineligible for pension awards payable on the ground of permanent disablement under regulation G7 of the 1987 Regulations and is an officer to whom regulation 6(5), (6) or (7) applies, that officer may at the time of making that officer’s transfer election request by notice in writing given to the police authority that that officer’s eligibility for pension awards payable on the ground of permanent disablement be redetermined by the police authority in accordance with regulation 8.

• (2) Where a regular police officer gives such notice as is mentioned in sub-paragraph (1), regulation 8 shall apply to that officer and that officer’s eligibility for pension awards payable on the ground of permanent disablement shall be determined by the police authority in accordance with that regulation, subject to any appeal in accordance with regulation 70; and if the police authority determine under regulation 8(3) or 8(4) (as applicable) that the risk presented by that officer that that officer will retire on the ground that that officer is permanently disabled is such that the likely cost of providing that officer with benefits under these Regulations is not disproportionately high that officer shall be eligible for pension awards payable on the ground of permanent disablement from the date on which that officer’s transfer election took effect but only in respect of that officer’s pensionable service from that date.

• (3) Where a regular police officer is eligible for pension awards payable on the ground of permanent disablement in accordance with sub-paragraph (2)–

• (a) regulation 29 shall apply to that officer from the date on which that officer’s transfer election took effect; and

• (b) in calculating that officer’s entitlement to any standard ill-health pension or any enhanced top-up ill-health pension the pensionable service that officer is entitled to reckon as at the date of that officer’s retirement shall only comprise service from the date on which that officer’s transfer election took effect.

• (4) If, as a result of a determination and any appeal following that determination under sub-paragraph (2), the officer is ineligible for pension awards payable on the ground of permanent disablement for the purposes of these Regulations that officer may within 28 days of receiving notice of such ineligibility, elect to cancel that officer’s transfer election by notice in writing given to the police authority.

• (5) Where a regular police officer has elected to cancel that officer’s transfer election in accordance with paragraph (4), that officer shall be treated for all purposes as if the transfer election had not been made.

18

• (1) This sub-paragraph applies to a regular police officer who has made a transfer election in accordance with regulation 6(8) and who was ineligible for pension awards payable on the ground of permanent disablement under regulation G7 of the 1987 Regulations.

• (2) A regular police officer to whom sub-paragraph (1) applies shall be ineligible for pension awards payable on the ground of permanent disablement in respect of the pensionable service that officer is entitled to reckon for the purposes of these Regulations under paragraphs 5 or 8, as applicable; and that officer shall remain so ineligible in respect of such pensionable service even if that officer subsequently makes an election under regulation 9(1) which is later cancelled under regulation 9(5) or that officer retires or otherwise ceases to serve and subsequently rejoins that officer’s force or joins another force.

• (3) Subject to paragraph 17, a regular police officer to whom sub-paragraph (1) applies shall also be ineligible for pension awards payable on the ground of permanent disablement for the purposes of these Regulations, as if that officer were so ineligible under regulation 8(5).

SCHEDULE 4 — PROGRESSIVE MEDICAL CONDITIONS

The progressive medical conditions mentioned in regulation 51(11) are–

• AIDS;

• Alzheimer’s disease;

• Cancer;

• Creutzfeld-Jacob disease;

• Huntington’s chorea;

• Motor neurone disease;

• Multiple sclerosis;

• Nieman Pick disease;

• Non-variant Creutzfeld-Jacob disease;

• Parkinson’s disease; and

• Variant Creutzfeld-Jacob disease.

SCHEDULE 5 — AMENDMENT OF THE POLICE (INJURY BENEFIT) (SCOTLAND) REGULATIONS 2007

1

The Police (Injury Benefit) (Scotland) Regulations 2007[^f00065] are amended in accordance with this Schedule.

2

For regulation 4 (pensionable and average pensionable pay and aggregate pension contributions), substitute the following–

(4) (1) For the purposes of calculating an award to or in respect of a member of a police force their pensionable pay shall be calculated– (a) in a case where their pension contributions were payable under regulation G2 of the 1987 Regulations, in the same way as if the award were one payable under the 1987 Regulations, in accordance with regulation G1(1) and (1A) of those Regulations; (b) in a case where their pension contributions were payable under regulation 7 of the 2007 Regulations, in the same way as if the award were one payable under the 2007 Regulations, in accordance with regulation 23 of those Regulations. (2) For the purposes of calculating an award to or in respect of a member of a police force their average pensionable pay shall be calculated– (a) in a case such as is mentioned in paragraph (1)(a), in the same way as if it were an award payable under the 1987 Regulations, in accordance with regulation G1(2) to (9) of those Regulations, and as if– (i) the relevant date for the purposes of that regulation were the date of their last day of service as a regular policeman in the force of the police authority by whom the award is payable; and (ii) the provisions specified in paragraph 4(4) of Part VI of Schedule J (part-time service) to the 1987 Regulations included the following provisions of these Regulations, that is to say regulations 13(2) and (3), 14(2)(a) and 17(3), (4), (5) and (6), and paragraphs 1, 2 and 4 of Schedule 5; and (b) in a case such as is mentioned in paragraph (1)(b), in the same way as if it were an award payable under the 2007 Regulations, in accordance with regulation 25 of those Regulations, and as if– (i) the period of 12 months mentioned in regulation 24(1) of those Regulations were the period of 12 months ending with the date of their last day of service as a regular police officer in the force of the police authority by whom the award is payable; and (ii) the provisions specified in regulation 25(4) of the 2007 Regulations (average pensionable pay) included the provisions of these Regulations mentioned in sub-paragraph (a)(ii). (3) For the purposes of an award calculated in accordance with paragraphs (1) and (2) references in such provisions of the 1987 Regulations or, as the case may be, of the 2007 Regulations as are mentioned in those paragraphs to a person’s pensionable service shall in the case of a regular policeman or regular police officer who has made an election under regulation G4(1) of the 1987 Regulations or, as the case may be, regulation 9(1) of the 2007 Regulations include references to the pensionable service which would have been reckonable by that person if they had not made such an election. (4) For the purposes of calculating an award to or in respect of a regular police officer their aggregate pension contributions shall be calculated– (a) in a case where their pension contributions were payable under regulation G2 of the 1987 Regulations, in the same way as if it were an award payable under the 1987 Regulations, in accordance with regulation A10 of those Regulations; (b) in a case where their pension contributions were payable under regulation 7 of the 2007 Regulations, in the same way as if it were an award payable under the 2007 Regulations, in accordance with regulation 26 of those Regulations.

3

For regulation 12(3) (disablement gratuity), substitute the following–

(3) For the purposes of paragraph (2)(b) the amount of aggregate pension contributions in respect of the relevant period of service shall be calculated– (a) in the case of a person by whom, immediately before their last day of service as a member of a police force, pension contributions were payable under regulation G2(1) of the 1987 Regulations or would have been so payable but for an election under regulation G4(1) of the 1987 Regulations in the same way as if the award were one payable under those Regulations, calculated in accordance with regulation A10 of those Regulations; (b) in the case of a person by whom, immediately before their last day of service as a member of a police force, pension contributions were payable under regulation 7 of the 2007 Regulations or would have been so payable but for an election under regulation 9 of the 2007 Regulations, in the same way as if the award were one payable under those Regulations, calculated in accordance with regulation 26 of those Regulations.

4

In regulation 13(2)(b)(ii) (adult survivor’s special award) after “the 1987 Regulations” insert “or, as the case may be, regulation 29 of the 2007 Regulations”.

5

In regulation 21(2) (death gratuity) after “the 1987 Regulations” insert “or, as the case may be, under regulations 71, 72 or 73 of the 2007 Regulations”.

6

In regulation 22 (abatement of certain gratuities in respect of gratuities otherwise payable)–

• (a) in paragraph (1) after “the 1987 Regulations” insert “or, as the case may be, regulation 44 or 45 of the 2007 Regulations”;

• (b) in paragraph (2)(a)(i) after “the 1987 Regulations” insert “or, as the case may be, regulation 44 or 45 of the 2007 Regulations”;

• (c) in paragraph (2)(a)(ii) after “the 1987 Regulations” insert “or, as the case may be, regulation 46 of the 2007 Regulations”;

• (d) in paragraph (2)(b)(ii)(C) after “the 1987 Regulations” insert “or, as the case may be, regulation 29 of the 2007 Regulations”; and

• (e) in paragraph (2)(c) after “the 1987 Regulations” insert “or, as the case may be, regulation 44 of the 2007 Regulations”.

7

In regulation 24(6) (gratuity in lieu of adult survivor’s special pension) after “the 1987 Regulations” insert “or the 2007 Regulations”.

8

In regulation 26 (limitation on discretion to grant a gratuity in lieu of an adult survivor’s special pension or a child’s special allowance)–

• (a) in paragraph (1) after “the 1987 Regulations” insert “or the 2007 Regulations”;

• (b) in paragraph (2) after “the 1987 Regulations” insert “or regulation 38 of the 2007 Regulations”; and

• (c) in paragraph (2) after “regulation B7 ”, where it occurs for the second time, insert “or regulation 38”.

9

In regulation 27 (prevention of duplication)–

• (a) in paragraph (1)(a) after “the 1987 Regulations” insert “or an adult survivor’s pension under regulation 41 of the 2007 Regulations”; and

• (b) in paragraph (1)(b) after “the 1987 Regulations” insert “or a child survivor’s pension under regulation 42 of the 2007 Regulations”.

10

In regulation 28 (increase of adult survivor’s special pension or child’s special allowance during first 13 weeks)–

• (a) in paragraph (1)(b) after “Part B of the 1987 Regulations” insert “or Part 4 of the 2007 Regulations”;

• (b) in paragraph (2) after “the 1987 Regulations” insert “or regulation 42 of the 2007 Regulations”; and

• (c) in paragraph (4)(ii) after “the 1987 Regulations” insert “or, as the case may be, Part 4 of the 2007 Regulations”.

11

In regulation 30(2) (reference of medical questions)–

• (a) after “regulation H1(2) of the 1987 Regulations” insert “or regulation 69 of the 2007 Regulations”; and

• (b) after “Part H of the 1987 Regulations” insert “or, as the case may be, Part 7 of the 2007 Regulations”.

12

In regulation 37 (reassessment of injury pension)–

• (a) in paragraph (2) after “the 1987 Regulations” insert “or the 2007 Regulations”;

• (b) in paragraph (3) after “the 1987 Regulations” insert “or regulation 51(5) or (6) of the 2007 Regulations”; and

• (c) in paragraph (4) after “the 1987 Regulations” insert “or regulation 51(8)(d) of the 2007 Regulations”.

13

In regulation 40 (forfeiture) after paragraph (4) insert the following paragraph–

(4A) the police authority may, to such extent as they at any time in their discretion think fit– (a) apply for the benefit of any adult or child survivor of the grantee of the pension; or (b) restore to the grantee of the pension, any amount or amounts of any pension, that has or have been forfeited under this regulation.

14

In Schedule 1 (glossary of expressions), after the definition of “the 1987 Regulations” insert–

• “the 2007 Regulations” means the Police Pensions (Scotland) Regulations 2007;

15

In Schedule 3 (police officer’s injury award)–

• (a) in paragraph 5 after “the 1987 Regulations” insert “or regulation 9(1) of the 2007 Regulations”;

• (b) in paragraph 6(1) after “the 1987 Regulations” insert “or, as the case may be, Part 4 of the 2007 Regulations”;

• (c) in paragraph 6(2)(b) after “the 1987 Regulations” insert “or, as the case may be, regulations 38 of the 2007 Regulations”; and

• (d) in paragraph 6(3) after “the 1987 Regulations” insert “or, as the case may be, regulation 9(1) of the 2007 Regulations”.

Signed

GEORGE LYON — Authorised to sign by the Scottish Ministers — 7th March 2007

Explanatory note

(This note is not part of the Regulations)

These Regulations make fresh provision in relation to pensions payable to police officers and to others, including surviving spouses or civil partners and children, in respect of deceased, serving or retired officers.

The Regulations have effect from 6th April 2006 (the commencement date) apart from regulations 13(3)(b) and 78(7) which have effect from 30th March 2007. Retrospective effect is permitted by section 1(5) of the Police Pensions Act 1976.

The Regulations apply to police officers who first became such on or after the commencement date (6th April 2006) (regulation 6(1)). They also apply to certain officers who first became such before the commencement date and rejoin the police service on or after that date following a break in service (regulation 6(2)), subject to modifications in Schedule 2. They also apply to officers who remain in service as at the commencement date but who elect or had elected not to pay pension contributions; they may elect to pay contributions under these Regulations (regulation 6(3) and (4)). The Police Pensions Regulations 1987 continue to have effect in relation to police officers who first became such before the commencement date. Officers who remain in service as at the commencement date and are paying pension contributions under the Police Pensions Regulations 1987 may elect for these Regulations to apply instead and for earlier pensionable service to count towards pension awards under these Regulations (regulation 6(6) to (9)). Regulation 6(8) also enables other categories of serving officer who first became such before the commencement date, and who are entitled to accrued benefits under the Police Pensions Regulations 1987, to make a transfer election so that earlier pensionable service will instead count towards pension awards under these Regulations. Schedule 3 makes provision for transfer elections and related matters.

Part 2 of the Regulations requires pension contributions to be paid by police officers (regulation 7) subject to an election not to do so (regulation 9). That Part also provides for the reckoning of pensionable service, and governs the time of voluntary or compulsory retirement. The minimum age for voluntary retirement is 55 years.

Part 3 is concerned with the calculation of pensionable pay and aggregate pension contributions for the purposes of awards.

Part 4 makes provision for the pension awards which may be payable to police officers or in respect of deceased officers, and for the circumstances in which awards may be revised, withdrawn or forfeited.

Part 5 enables officers to purchase increased benefits or “added years”.

Part 6 applies to cases where there is a pension sharing order under the Welfare Reform and Pensions Act 1999 (or the corresponding Northern Ireland legislation) or the Civil Partnership Act 2004.

Part 7 contains provision for the determination of medical questions related to eligibility for awards.

Part 8 contains financial provisions including provisions on transfer values.

Part 9 makes provision for special cases: chief constables affected by alterations in police areas, servicemen (as defined in regulation 89) and transfers of police officers to or from an English or Welsh police force or the Police Service of Northern Ireland.

A more detailed guide to the Regulations, “The New Police Pension Scheme 2006: Members' Guide” is being issued and is available on the website http://www.sppa.gov.uk.

Footnotes

[^f00001]: 1976 c. 35. Section 1 is amended by section 2(3) of the Police Negotiating Board Act 1980 (c. 10), paragraph 28 of Schedule 7 to the Police Act 1996 (c. 16) and section 1(1) of the Police and Firemen’s Pensions Act 1997 (c. 52); section 7 is amended by paragraph 19 of Part II of Schedule 5 to the Police and Magistrates' Courts Act 1994 (c. 29), paragraph 29 of Schedule 7 to the Police Act 1996 (c. 16), section 1(2) of the Police and Firemen’s Pensions Act 1997 (c. 52), section 78(2)(f) of the Police (Northern Ireland) Act 2000 (c. 32), section 126(1) of and paragraph 6(1) and (2) of Schedule 4 to the Criminal Justice and Police Act 2001 (c. 16) and paragraph 6(1) of Schedule 3 to the International Development Act 2002 (c. 1). The functions of the Secretary of State under the Act as regards Scotland are transferred to Scottish Ministers by article 2 of and Schedule 1 to S.I. 1999/1750. The requirement for consent by the Minister for the Civil Service under section 1 of the Act was transferred to the Treasury by virtue of S.I. 1986/1670 and such consent is not required in the exercise by Scottish Ministers of the transferred functions by virtue of S.I. 1999/1750 and section 63 of the Scotland Act 1998 (c. 46).

[^f00002]: See section 2(3) of the Police Negotiating Board Act 1980 (c. 10), which substituted the Police Negotiating Board for the Police Council for the United Kingdom.

[^f00003]: Retrospective effect is permitted by section 1(5) of the Police Pensions Act 1976 (c. 35).

[^f00004]: 1992 c. 4.

[^f00005]: S.S.I. 2004/257.

[^f00006]: 1967 c. 77. Relevantly amended by the Anti-Terrorism, Crime and Security Act 2001 (c. 24), section 101 and Schedule 7, paragraphs 2 and 3 and S.I. 2004/1573, article 12.

[^f00007]: S.I. 1987/257; regulation A18 was amended by S.I. 1998/577 ,and S.S.I. 2004/486.

[^f00008]: 1971 c. 56; relevantly amended by the Pensions (Increase) Act 1974 (c. 9).

[^f00009]: 1993 c. 48. Section 61 was amended by the Pensions Act 1995, Schedule 5, paragraph 55, by the Child Support, Pensions and Social Security Act 2000, Schedule 5, Part 1, paragraph 5(2) and by the Pensions Act 2004, Schedule 12, paragraphs 9 and 12.

[^f00010]: 2004 c. 12.

[^f00011]: 1999 c. 30.

[^f00012]: S.I. 1996/1172.

[^f00013]: S.I. 1997/785; relevantly amended by S.I. 2006/744 and 778.

[^f00014]: S.I. 2000/1054; relevantly amended by S.I. 2006/744.

[^f00015]: 2004 c. 12.

[^f00016]: 1999 c. 30.

[^f00017]: S.I. 1987/1967.

[^f00018]: 1992 c. 5; amended by the Pension Schemes Act 1993 (c. 48), Schedule 8, the Social Security (Incapacity for Work) Act 1994 (c. 18), section 2, 9 and Schedule 2, the Pensions Act 1995 (c. 26), section 131, the Tax Credits Act 1999 (c. 10), section 1 and Schedule 1 paragraph 3 and the Welfare Reform and Pensions Act 1999 (c. 30), section 84 and Schedule 12 paragraph 24.

[^f00019]: 1993 c. 48; section 14 has been amended by the Pensions Act 1995 (c. 26), schedule 5, paragraph 27 and schedule 7, Part III; the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2), schedule 1, paragraph 38; and the Proceeds of Crime Act 2002 (c. 29), schedule 11, paragraphs 1 and 22(1) and (3); and subsection (1) has been modified in certain cases by the Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461), regulation 6(4) and the Contracting-out (Transfer and Transfer Payment) Regulations 1996 (S.I. 1996/1462, regulations 12 and 13 and schedule 2, paragraphs 3 and 7.

[^f00020]: 1971 c. 56.

[^f00021]: 1993 c. 48; section 8(1) was amended by the Pensions Act 1995 (c. 26), section 136(2) and schedule 5, paragraph 21(a) and by the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2) schedule 1, paragraph 34(a).

[^f00022]: Section 9(2B) was substituted by section 136(3) of the Pensions Act 1995 and amended by the Social Security Contributions (Transfer of Functions, etc) Act 1999, Schedule 1, paragraph 35(1) and (2).

[^f00023]: 1971 c. 56; 1974 c. 9.

[^f00024]: S.S.I. 2007/68.

[^f00025]: 1971 c. 56.

[^f00026]: 1971 c. 56 and 1974 c. 9.

[^f00027]: Paragraph 43 has been amended by paragraph 8 of Schedule 2 to the Police Pensions Act 1976 (c. 35) and paragraph 18(3) of Schedule 7 to the Police Act 1996 (c. 16).

[^f00028]: 1911 c. 28; 1920 c. 75; 1939 c. 121 and 1989 c. 6.

[^f00029]: 2004 c. 12; relevantly amended by the Finance Act 2005 (c. 7), Schedule 10, paragraphs 24, 30, 34 and 35 and the Finance Act 2006 (c. 25), section 159 and Schedule 23, paragraphs 22, 23, 27 and 28.

[^f00030]: 1999 c. 30; the relevant regulations are S.I. 2000/1053, as amended by S.I. 2000/2691.

[^f00031]: 1990 c. 41; relevantly amended by the Access to Justice Act 1999 (c. 22), sections 43 and 106 and Schedule 6, paragraphs 4 and 9.

[^f00032]: S.I. 1987/257. Regulation H5 was amended by S.S.I. 2003/406, Schedule 1, paragraph 12.

[^f00033]: 1993 c. 48; subsection (1) of section 1 was so numbered by the Pensions Act 2004 (c. 35), section 293(1) and (2) and the definition of “public service pension scheme” was amended by S.I. 1999/1820, article 4, Schedule 2, Part 1, paragraph 113(a) and (b).

[^f00034]: 2004 c. 12.

[^f00035]: Section 101AA was inserted by section 264 of the Pensions Act 2004.

[^f00036]: 1986 c. 60.

[^f00037]: 2000 c. 8; amended by S.I. 2005/381.

[^f00038]: 1971 c. 56 and 1974 c. 9.

[^f00039]: 1965 c. 32.

[^f00040]: 1979 c. 22.

[^f00041]: 2004 c. 12.

[^f00042]: 1967 c. 77; section 21B was inserted by section 34 of the Local Government etc. (Scotland) Act 1994 (c. 39), section 34.

[^f00043]: 1980 c. 9.

[^f00044]: 1996 c. 14.

[^f00045]: S.S.I. 2007/68.

[^f00046]: S.I. 1987/257; relevant amendments were made by S.I. 1988/1339, 1989/733, 1990/805, 1992/343 and 2349, 1994/641, 1996/867 and 1997/2852 and S.S.I. 2001/459, 2003/406, 2004/486, 2005/200 and 495 and 2006/285.

[^f00047]: 1993 c. 48.

[^f00048]: 1996 c. 16.

[^f00049]: 1999 c. 30.

[^f00050]: 1967 c. 77.

[^f00051]: S.S.I. 2004/257.

[^f00052]: S.S.I. 2004/257.

[^f00053]: Section 101B was inserted by section 37 of the 1999 Act.

[^f00054]: 1995 c. 26.

[^f00055]: S.I. 1999/3147 (N.I. 11).

[^f00056]: 2004 c. 33.

[^f00057]: 1971 c. 56.

[^f00058]: 1974 c. 9.

[^f00059]: 1976 c. 35; section 11(2) was amended by the Police and Magistrates' Courts Act 1994 (c. 29), Schedule 5, Part 2, paragraph 20(3), the 1996 Act, Schedule 7, paragraph 33, the Police Act 1997 (c. 50), Schedule 9, paragraph 33(2)(b) and 33(2)(c), the Criminal Justice and Police Act 2001 (c. 16), section 126(3) and Schedule 4, paragraph 6 and the Police Reform Act 2002 (c. 30), Schedule 7, paragraph 7(1) and (2).