The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

• (1) Where the relevant pension sharing order specifies a percentage value to be transferred, the appropriate amount for the purposes of regulation 85 (pension sharing order) is the specified percentage of the cash equivalent of the relevant benefits on the valuation day.

• (2) Where the relevant pension sharing order specifies an amount to be transferred, the appropriate amount for the purposes of regulation 85 is the lesser of–

• (a) the specified amount; and

• (b) the cash equivalent of the relevant benefits on the valuation day.

• (3) Where the transferor is in pensionable service under the Scheme on the transfer day, the relevant benefits for the purposes of paragraphs (1) and (2) are the benefits or future benefits to which the transferor would be entitled under the Scheme by virtue of the transferor’s shareable rights under it had the transferor’s pensionable service terminated immediately before that day.

• (4) Otherwise, the relevant benefits for the purposes of paragraphs (1) and (2) are the benefits or future benefits to which, immediately before the transfer day, the transferor is entitled under the terms of the Scheme by virtue of the transferor’s shareable rights under it.

• (5) For the purposes of this regulation, the valuation day is such day within the implementation period for the discharge of the credit referred to in regulation 85(b) as the administering authority may specify by notice in writing to the transferor and transferee.

• (6) In this regulation, the transfer day means the day on which the relevant pension sharing order or provision takes effect[^f00051].

Pension debits and reduction of benefit

87

• (1) Subject to paragraph (2), where a member’s shareable rights are subject to a pension debit, each benefit or future benefit–

• (a) to which the member is entitled under the Scheme by virtue of those rights; and

• (b) which is a qualifying benefit,

is reduced by the appropriate percentage.

• (2) Where a pension debit relates to the shareable rights under the Scheme of a member who is in pensionable service under the Scheme on the transfer day, each benefit or future benefit–

• (a) to which the person is entitled under the Scheme by virtue of those rights; and

• (b) which corresponds to a qualifying benefit,

is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

• (3) A benefit is a qualifying benefit for the purposes of paragraphs (1) and (2) if the cash equivalent by reference to which the amount of the pension debit is determined includes an amount in respect of it.

• (4) In this Part[^f00052]–

• “appropriate percentage”, in relation to a pension debit, means– if the relevant order or provision specifies the percentage value to be transferred, that percentage; if the relevant order or provision specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of section 29(1) of the 1999 Act represents of the amount mentioned in subsection (3)(b) of that section;

• “relevant order or provision”, in relation to a pension debit, means the pension sharing order on which the debit depends;

• “transfer day” in relation to a pension debit, means the day on which the relevant order or provision takes effect.

Effect of pension sharing on protected rights and guaranteed minimum pension

88

Where a member has protected rights or a guaranteed minimum in relation to a pension provided by the Scheme, these shall in the case of a pension debit in relation to the member’s rights under the Scheme be reduced in terms of the provisions in sections 10(4) and (5) and 15A of the Pension Schemes Act 1993[^f00053].

CHAPTER III — MODE OF DISCHARGE AND “IMPLEMENTATION PERIOD”

Discharge of pension credit liability by conferring “appropriate rights” or making transfer payment to another scheme

89

• (1) The administering authority in relation to a pension credit derived from the Scheme may discharge its liability in respect of the credit by conferring appropriate rights under the Scheme on the ex-spouse or ex civil partner–

• (a) with the consent of the ex-spouse or ex civil partner; or

• (b) in accordance with regulations made by the Secretary of State under paragraph 1(2)(b) of Schedule 5 to the 1999 Act[^f00054].

• (2) The administering authority in relation to a pension credit derived from the Scheme may discharge its liability in respect of the credit by paying the amount of the credit to the person responsible for a qualifying arrangement with a view to acquiring rights under that arrangement for the ex-spouse or ex civil partner if–

• (a) the qualifying arrangement is not disqualified as a destination for the credit;

• (b) the person responsible for that arrangement is able and willing to accept payment in respect of the credit; and

• (c) payment is made with the consent of the person entitled to the credit, or in accordance with regulations made by the Secretary of State under paragraph 1(3)(c) of Schedule 5 to the 1999 Act[^f00055].

• (3) For the purposes of paragraph (1), no account is to be taken of consent of the person entitled to the pension credit unless–

• (a) it is given after receipt of notice in writing of an offer to discharge liability in respect of the credit by making a payment under paragraph (2); or

• (b) it is not withdrawn within 7 days of receipt of such notice.

• (4) For the purposes of this Part, rights conferred on the ex-spouse or ex civil partner are appropriate if–

• (a) they are conferred with effect from, and including, the day on which the pension sharing order, under which the credit arises takes effect; and

• (b) their value, when calculated in accordance with regulations made by the Secretary of State under section 30(1) of the 1999 Act in relation to the calculation of cash equivalents[^f00056], equals the amount of the credit.

Qualifying arrangements

90

• (1) The following are qualifying arrangements for the purposes of regulation 89 (discharge of pension credit liability)–

• (a) an occupational pension scheme;

• (b) a personal pension scheme;

• (c) an appropriate annuity contract;

• (d) an appropriate policy of insurance; and

• (e) an overseas arrangement within the meaning of the Contracting-out (Transfer and Transfer Payment) Regulations 1996[^f00057].

• (2) An annuity contract or policy of insurance is appropriate for the purposes of paragraph (1) if, at the time it is entered into or taken out, the insurance company with which it is entered into or taken out–

• (a) is carrying on ordinary long-term insurance business in the United Kingdom or any other member State; and

• (b) satisfies such requirements as the Secretary of State may prescribe by regulations made under paragraph 6(2)(b) of Schedule 5 to the 1999 Act[^f00058].

• (3) Paragraph (2)(a) must be read with–

• (a) section 22 of the Financial Services and Markets Act 2000[^f00059];

• (b) any relevant order made under that section; and

• (c) Schedule 2 to that Act.

Disqualification as destination for pension credit

91

• (1) If a pension credit derives from a pension arrangement which is approved for the purposes of Part XIV of the Income and Corporation Taxes Act 1988, an arrangement is disqualified as a destination for the credit unless–

• (a) it is also approved for those purposes; or

• (b) it satisfies such requirements as the Secretary of State may prescribe by regulations made under paragraph 7(1)(b) of Schedule 5 to the 1999 Act (disqualification as destination for pension credit)[^f00060].

• (2) If the rights by reference to which the amount of a pension credit is determined are or include contracted-out rights, an arrangement is disqualified as a destination for the credit unless–

• (a) it is of a description prescribed by the Secretary of State by regulations made under paragraph 7(2)(a) of Schedule 5 to the 1999 Act[^f00061]; and

• (b) it satisfies such requirements as the Secretary of State may so prescribe under paragraph 7(2)(b) of Schedule 5 of the 1999 Act[^f00062].

• (3) An occupational pension scheme is disqualified as a destination for a pension credit unless the rights to be acquired under the arrangement by the person entitled to the credit are rights whose value, when calculated in accordance with regulations made by the Secretary of State under paragraph 7(3) of Schedule 5 to the 1999 Act[^f00063], equals the credit.

• (4) An annuity contract or insurance policy is disqualified as a destination for a pension credit in such circumstances as the Secretary of State may prescribe by regulations made under paragraph 7(4) of Schedule 5 to the 1999 Act[^f00064].

• (5) The requirements which may be prescribed under sub-paragraph (1)(b) include, in particular, requirements of HM Revenue and Customs.

• (6) In paragraph (2)–

• “contracted-out rights” means such rights under, or derived from– an occupational pension scheme contracted-out by virtue of section 9(2) or (3) of the 1993 Act; or a personal pension scheme which is an appropriate scheme for the purposes of that Act, as the Secretary of State may prescribe by regulations made under paragraph 7(6)(b) of Schedule 5 to the 1999 Act[^f00065].

Adjustment to the amount of the pension credit – payments made without knowledge of the pension debit

92

If–

• (a) a person’s shareable rights under the Scheme have become subject to a pension debit;

• (b) the administering authority makes a payment which is referable to those rights without knowing of the pension debit; and

• (c) the cash equivalent of the member’s shareable rights after deduction of the payment is less than the amount of the pension debit,

the pension credit shall be reduced to that lesser amount[^f00066].

“Implementation period” for discharge of pension credit

93

• (1) The administering authority shall discharge its liability in respect of a pension credit within “the implementation period”[^f00067], which for a pension credit is the period of 4 months beginning with the later of–

• (a) the day on which the relevant pension sharing order takes effect; and

• (b) the first day on which the administering authority in relation to the relevant pension sharing order is in receipt of–

• (i) the relevant documents; and

• (ii) such information relating to the transferor and transferee as the Secretary of State may prescribe by regulations made under section 34(1)(b)(ii) of the 1999 Act[^f00068].

• (2) The reference in paragraph (1)(b)(i) to the relevant documents is to copies of–

• (a) the relevant pension sharing order; and

• (b) the order, decree or declarator responsible for the divorce, dissolution or annulment to which it relates,

and, if the pension credit depends on provision falling within sub-section (1)(f) of section 28 of the 1999 Act, to documentary evidence that the agreement containing the provision is one to which sub-section (3)(a) of that section applies.

• (3) Paragraph (1) is subject to any provision made by regulations under section 41(2)(a) of the 1999 Act[^f00069].

• (4) The provisions of this regulation are subject to any provisions or requirements which the Secretary of State may make by regulations under sections 34(4)(a) and (c) of the 1999 Act which–

• (a) make provision requiring a person subject to liability in respect of a pension credit to notify the transferor and transferee of the day on which the implementation period for the credit begins;

• (b) provide for that section to have effect with modifications where the pension credit depends on a pension sharing order and the order is the subject of an application for leave to appeal out of time[^f00070].

Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse within period

94

• (1) Where the administering authority has not done what is required to discharge its liability in respect of a pension credit before the end of the implementation period for the credit–

• (a) the administering authority shall, except in such cases as the Secretary of State may prescribe by regulations under section 33(2)(a) of the 1999 Act[^f00071], notify the Regulatory Authority of that fact within such period as the Secretary of State may so prescribe; and

• (b) section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties)[^f00072] shall apply to any administering authority which has failed to take all such steps as are reasonable to ensure that liability in respect of the credit was discharged before the end of the implementation period for it.

• (2) If the administering authority fails to perform the obligation imposed by paragraph (1)(a), section 10 of the 1995 Act shall apply.

• (3) Where the administering authority is subject to liability in respect of a pension credit, the Regulatory Authority may on the application of the administering authority extend the implementation period for the credit for the purposes of this section if it is satisfied that the application is made in such circumstances as the Secretary of State may prescribe by regulations made under section 33(4) of the 1999 Act[^f00073].

• (4) In this regulation “the Regulatory Authority” means the Occupational Pensions Regulatory Authority.

• (5) Where an ex-spouse or ex civil partner dies before the administering authority has discharged its liability in respect of the pension credit, that liability may be discharged by the appropriate authority by the payment of a lump sum, to a person other than the person entitled to the pension credit.

• (6) The lump sum shall be equal to 3 times the annual rate of the pension which would have been paid to the ex-spouse or ex civil partner if on the date of the death the ex-spouse or ex civil partner had become entitled to a pension as a pension credit member, calculated in accordance with guidance issued by the scheme actuary.

• (7) The appropriate administering authority shall pay the lump sum to the deceased’s personal representatives.

CHAPTER IV — APPROPRIATE RIGHTS/PENSION CREDIT BENEFITS

“Appropriate Rights”/“Pension credit benefits” under the Scheme

95

• (1) Except as referred to in this regulation or otherwise in this Part of the Scheme, the appropriate rights under the Scheme to which a pension credit member shall be entitled shall consist only of a pension, a retirement grant and rights in relation to a death grant as provided under the Scheme.

• (2) Pension credit benefits are subject to the same indexing as other benefits payable under the Scheme.

• (3) The amount of the retirement grant to which a pension credit member shall be entitled shall be calculated on the same basis as if the pension credit member’s pension were a deferred pension under the Scheme, except that no retirement grant shall be paid to the pension credit member if the corresponding pension debit member has already received a retirement grant from the Scheme before the date of the implementation of the pension sharing order.

• (4) Regulations 23 (death grants: active members), 32 (death grants: deferred members) or 35 (death grants: pensioner members) of the Benefits Regulations shall apply in relation to a pension credit member.

• (5) A pension credit member is entitled to his or her pension credit benefits on reaching his or her normal benefit age.

• (6) The pension credit benefits are payable immediately on reaching normal retirement age and may not be deferred.

Additional Voluntary Contributions (“AVCs”)

96

Where a pension debit member has an accumulated value of AVCs, the amount of the cash equivalent in respect of the corresponding pension credit, which is attributable to the accumulated value of the pension debit member’s AVCs, shall not be allocated to the pension credit benefits described in regulation 95(1) (“appropriate rights”) but, at the election of the pension credit member, must be used in one of the permissible ways specified in regulation 23(3) (use of accumulated value of AVCs and SAVCs).

Additional contributions and additional periods

97

• (1) Subject to paragraph (2) an active member, whose benefits have been made subject to a pension sharing order, shall not be allowed to replace any rights debited to the member as a consequence of the pension sharing order with any rights which the member would not have been able to acquire (in addition to the debited rights) had the pension sharing order not been made[^f00074].

• (2) The provisions of paragraph (1) shall be relaxed if in line with any taxation exception or concession, which the Inland Revenue may stipulate in relation to “moderate earners” in accordance with the limits imposed in Schedule 10 to the Finance Act 1999 and any modifications thereto made by the Inland Revenue from time to time under paragraph 18(10) and (11) of that Schedule[^f00075], or otherwise.

Commutation: small pensions

98

• (1) Regulation 39 of the Benefits Regulations (commutation: small pensions) shall apply, if as a result of a pension sharing order the annual rate of the retirement pension which a member who has attained state pensionable age is entitled to be paid falls below the sum mentioned in that regulation.

• (2) Regulation 39 of those Regulations shall apply in respect of the retirement pension payable to a pension credit member in respect of a pension credit and the amount of that pension shall for the purpose of this regulation be aggregated with any other pension payable to that member under the Scheme.

Commutation: exceptional ill-health

99

• (1) The whole of the pension element payable in respect of a pension credit benefit may be commuted for a lump sum before normal benefit age in circumstances where the person entitled to the pension credit benefit is suffering from serious ill-health prior to the normal benefit age.

• (2) In this regulation, “serious ill-health” means ill-health which is such as to give rise to a life expectancy of less than one year from the date on which the commutation of the pension credit benefit is applied for.

• (3) The lump sum shall be equal to five times the annual rate of the pension to which the pension credit member would have been entitled if on the date of commutation he had already reached the normal benefit age.

Pension Transfers

100

• (1) The Scheme shall not accept any transfer into the Scheme in respect of any pension credit rights or pension credit benefits under any other pension scheme.

• (2) No transfer of pension credit rights may be made from a pension credit member’s appropriate fund to another fund of the Scheme notwithstanding that that fund may be an appropriate fund for that member in respect of other rights he may have accrued under the Scheme.

CHAPTER V — MISCELLANEOUS

Charges in respect of pension sharing costs

101

• (1) The administering authority may recover from the parties involved in pension sharing charges as set out in paragraph (2).

• (2) The charges referred to in paragraph (1) are any costs reasonably incurred by the administering authority in connection with pension sharing activity other than those costs specified in paragraph (3).

• (3) The costs specified in this paragraph are any costs which are not directly related to the costs which arise in relation to an individual case.

• (4) The administering authority shall, before a pension sharing order is made, inform the member or the member’s spouse or civil partner, as the case may be, in writing of its intention to recover costs incurred with any description of pension sharing activity and provide the member or the member’s spouse or civil partner, as the case may be, with a written schedule of charges in accordance with regulations which may be made by the Secretary of State under section 41(1) of the 1999 Act[^f00076].

Excluded membership

102

• (1) Pension credit rights or pension credit benefits may not be aggregated with any other rights or benefits under the Scheme (including those attributable to a different pension credit).

• (2) Where a pension credit member is also an active member, the member may not count any period which may count for any purpose in connection with the member’s pension credit benefit towards any membership period required under the Scheme.

Appropriate fund and appropriate administering authority

103

For a pension credit member–

• (a) the appropriate fund is the fund which is the appropriate fund for the transferor on the transfer date; and

• (b) the appropriate administering authority is the administering authority of the fund.

Assignment

104

Except as may be required by law, or is necessary in law to give effect to a pension sharing order or is otherwise permitted for the purpose of this Part of the Scheme, pension credit benefits under the Scheme may not be assigned, charged or otherwise made subject to a security.

SCHEDULE 1 — INTERPRETATION

• “the 1993 Act” means the Pension Schemes Act 1993[^f00077];

• “the 1995 Act” means the Pensions Act 1995[^f00078];

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00079];

• “the 1987 Regulations” means the Local Government Superannuation (Scotland) Regulations 1987[^f00080];

• “the 1998 Regulations” means the Local Government Pension Scheme (Scotland) Regulations 1998[^f00081];

• “the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008[^f00082];

• “the Earlier Regulations” means all or any of the Local Government Superannuation (Administration) (Scotland) Regulations 1938[^f00083], the Local Government Superannuation (Administration) (No. 2) (Scotland) Regulations 1938[^f00084], the Local Government Superannuation (Administration) (Scotland) Regulations 1954[^f00085], Local Government Superannuation (Scotland) Regulations 1974[^f00086], the 1987 Regulations or the 1998 Regulations as appropriate;

• “the former regulations” means– those of the enactments and instruments referred to in paragraph 5(1) of Schedule 7 to the Superannuation Act 1972[^f00087] and applying to Scotland that were in force immediately before 1st April 1974; the Local Government Superannuation (Miscellaneous Provisions) Regulations 1973[^f00088]; and the Local Government Superannuation (Miscellaneous Provisions) (No. 2) Regulations 1973[^f00089];

• “the Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008[^f00090];

• “active member” has the same meaning as in section 124(1) of the Pensions Act 1995[^f00091];

• “actuary” means a Fellow of the Faculty or Institute of Actuaries;

• “administering authority” means a body required to maintain a pension fund under these Regulations and “appropriate administering authority” means the body maintaining the appropriate fund;

• “admission agreement”, in relation to an admission body, means an agreement that all, or any designated class, of the body’s employees may be members;

• “admission body” means a body mentioned in regulation 4(2) (community admission bodies) or 5(2) (transferee admission bodies);

• “appropriate fund”, in relation to a member, has the meaning given in regulation 28 (appropriate funds) and, in relation to a pension credit member, means the fund which is the appropriate fund for the transferor on the transfer date;

• “appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 95(2)(c) of the Pension Schemes Act 1993[^f00092];

• “appropriate scheme”, for the purposes of Part 10, is construed in accordance with section 9(5) of the 1993 Act;

• “ARCs” means additional regular contributions as referred to in regulation 20 (payment of additional regular contributions);

• “AVCs” means additional voluntary contributions as referred to in regulation 22 (additional voluntary contributions and shared cost additional voluntary contributions);

• “base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

• “CIPFA” means the Chartered Institute of Public Finance and Accountancy;

• “contracted out rights” has the meaning given in regulation 91(6);

• “the commencement date” means 1st April 2009;

• “deferred member” has the same meaning as in section 124(1) of the Pensions Act 1995[^f00093], except as provided in regulation 13 (re-employed and rejoining deferred members);

• “employing authority” means a body employing an employee who is eligible to be a member;

• “ex civil partner” means a former civil partner to whom pension credit rights under the Scheme have been or are to be allocated following a pension sharing order;

• “ex spouse” means a former spouse to whom pension credit rights under the Scheme have been or are to be allocated following a pension sharing order;

• “guaranteed minimum” means the guaranteed minimum as defined in sections 14 and 17 of the 1993 Act (minimum pensions for earners, widows, widowers and surviving civil partners[^f00094], so far as it is attributable to earnings factors for the tax year 1988 89 or for subsequent tax years, increased in accordance with the requirements of section 109 of that Act (annual increase of guaranteed minimum pensions) and in this definition “earnings factors” means the earnings factors referred to in section 14 of that Act and “tax year” means the 12 months beginning with 6th April in any year;

• “indexing” means indexing in accordance with the Government Index of Retail Prices;

• “local Act scheme” has the meaning given in section 8 of the Superannuation Act 1972, except that where it refers to any time before 25th March 1972 it has the same meaning as in the Local Government Superannuation Act of 1937[^f00095];

• “local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994[^f00096];

• “local government area” must be construed in accordance with section 1 of the Local Government etc. (Scotland) Act 1994;

• “local government employment” means employment by virtue of which the person employed is or has been a member;

• “member” has the same meaning as in section 124(1) of the 1995 Act but, except in regulation 62 (annual benefit statements) and in Part 10 (pension sharing), does not include a pension credit member;

• “normal benefit age”, for the purposes of Part 10, means 65;

• “normal retirement age” is 65;

• “occupational pension scheme” has the meaning given by section 150(5) of the Finance Act 2004[^f00097];

• “overseas arrangement” has the meaning given in regulation 90(1) (qualifying arrangements);

• “part-time employee” has the meaning given in regulation 2 (interpretation) of the Benefits Regulations;

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

• “pension credit benefits” means benefits payable under the Scheme to or in respect of a pension credit member by virtue of rights under the Scheme attributable to a pension credit;

• “pension credit member” means a person who has pension credit rights or benefits under the Scheme;

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

• “pension debit” has the meaning given in section 29(1)(a) of the 1999 Act;

• “pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

• “pension sharing order” means any order or provision which is mentioned in section 28(1) of the 1999 Act or Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

• “pensionable pay” has the meaning given in regulation 5 (pensionable pay) of the Benefits Regulations;

• “pensionable service”, for the purposes of Part 10, has the meaning given by section 124(1) of the Pensions Act 1995;

• “pensioner member” has the same meaning as in section 124(1) of the 1995 Act;

• “person responsible for a pension arrangement”, for the purposes of Part 10, has the meaning given by section 46(2) of the 1999 Act;

• “personal pension scheme”, for the purposes of Part 10, has the meaning given by section 1 of the 1993 Act;

• “preserved benefits” means benefits to which a person– was entitled immediately before the commencement date and which are preserved by virtue of regulation 3(1) and (2)(a) of the Transitional Regulations; and becomes entitled under these Regulations, and which have not become payable and which have not had an election made in respect of them under regulation 13 (re employed and rejoining deferred members);

• “prospective member” means a person who under his or her contract of service or these Regulations– may, if the person wishes or the person’s employer consents, become a member; will be able to do so if the person continues in the same employment sufficiently long; or will become a member unless the person chooses not to do so;

• “Reference banks” means the seven largest persons for the time being who– have permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits; are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and quote a base rate in sterling; and for the purpose of this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006[^f00098]), as shown in the audited end of year accounts last published before that time;

• “registered scheme” means a pension scheme registered by the Commissioners for Her Majesty’s Revenue and Customs under Part 4 of the Finance Act 2004;

• “SCAVCs” means shared cost additional voluntary contributions as referred to in regulation 22 (additional voluntary contributions);

• “the Scheme” means the occupational pension scheme constituted by these Regulations, the Benefits Regulations and the Transitional Regulations;

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

• “Scheme employer” means a body listed in Schedule 2 (but see regulation 6(6));

• “Scheme function” means any function under the Regulations which constitute the Scheme;

• “shareable rights”, for the purposes of Part 10, has the meaning given by section 27(2) of the 1999 Act;

• “teachers' scheme” means an occupational pension scheme made under section 9 of the Superannuation Act 1972 (superannuation of teachers);

• “transfer day”, for the purposes of Part 10, has the meaning given in regulation 87(4);

• “transferee”, for the purposes of Part 10, has the meaning given by section 29(8) of the 1999 Act;

• “transferor”, for the purposes of Part 10, has the meaning given by section 29(8) of the 1999 Act;

• “trustees or managers”, for the purposes of Part 10, has the meaning given by section 46(1) of the 1999 Act;

• “total membership” means the aggregate of periods of membership which count as such under regulation 7 (periods of membership) of the Benefits Regulations; and

• “variable time employee” and “whole time employee” have the meanings given in regulation 2 (interpretation) of the Benefits Regulations.

SCHEDULE 2 — SCHEME EMPLOYERS

• A local authority.

• A joint board or joint committee appointed under any enactment, order or scheme, all the constituent authorities of which are local authorities.

• The body known as Scottish Water established under section 20 of the Water Industry (Scotland) Act 2002[^f00099].

• The Scottish Children’s Reporter established under section 128 of the Local Government etc (Scotland) Act 1994.

• The Scottish Environment Protection Agency established under section 20 of the Environment Act 1995[^f00100].

• A board of management of a college of further education established in terms of Part 1 of the Further and Higher Education (Scotland) Act 1992[^f00101].

• A board of management of a self governing school constituted and incorporated under section 19(2) of the Self governing Schools etc. (Scotland) Act 1989[^f00102].

• The Strathclyde Passenger Transport Authority established under section 40(1) of the Local Government etc (Scotland) Act 1994.

• The Strathclyde Passenger Transport Executive established under section 9(1) of the Transport Act 1968[^f00103] or any subsidiary thereof.

• Visit Scotland, established under section 1(1) of the Development of Tourism Act 1969[^f00104].

• A Transport Partnership created by virtue of an order under section 1 of the Transport (Scotland) Act 2005[^f00105].

• The Scottish Police Services Authority established under section 1(1) of the Police, Public Order and Criminal Justice (Scotland) Act 2006[^f00106].

SCHEDULE 3 — MATTERS TO BE INCLUDED IN ADMISSION AGREEMENTS WITH TRANSFEREE ADMISSION BODIES

1

A requirement for the transferee admission body to pay to the administering authority all contributions and payments due under these Regulations and the Benefits Regulations.

2

If required by regulation 5(5), a reference to the indemnity or bond in accordance with regulation 5(6) and a warranty from the transferee admission body that such an indemnity or bond is in place.

3

A provision requiring the transferee admission body to adopt the practices and procedures relating to the operation of the Scheme set out in these Regulations, the Benefits Regulations, the Transitional Regulations and in any employer’s guide published by the administering authority and provided to that body.

4

An undertaking from the transferee admission body to the administering authority that it will not do anything to prejudice the status of the Scheme as a registered scheme.

5

A representation and warranty from the transferee admission body to the administering authority that all the body’s employees who are members are employed in connection with the provision of a service or assets mentioned in regulation 5(2).

6

An undertaking from the transferee admission body that it will promptly notify the administering authority in writing of any material change in the terms and conditions of employment which affect entitlement to benefits under the Scheme for its employees who are members and of any terminations of employment by virtue of redundancy or in the interest of efficiency.

7

A requirement that the transferee admission body notifies the administering authority of each occasion on which it exercises a discretion under these Regulations, the Benefits Regulations or the Transitional Regulations and the manner in which it exercises that discretion.

8

A requirement that the transferee admission body–

• (a) notifies the administering authority of any matter which may affect, or is likely to affect, its participation in the Scheme; and

• (b) gives immediate notice to that authority of any actual or proposed change in its status which may give rise to a termination,

9

A provision–

• (a) for automatic termination of the admission agreement, as required by regulation 6(2), if the transferee admission body ceases to be such a body; and

• (b) otherwise for a minimum period of three month’s notice to terminate the agreement.

10

A right for the administering authority to terminate the agreement in the event of–

• (a) the insolvency, winding up or liquidation of the transferee admission body;

• (b) a breach by that body of any of its obligations under the admission agreement (but where the breach is capable of remedy only where it has not been remedied within a reasonable time);

• (c) the withdrawal of approval by the Inland Revenue to the participation of that body as a Scheme employer; or

• (d) a failure by that body to pay any sums due to the fund within a reasonable period after receipt of a notice from the administering authority requiring it to do so.

11

A requirement that the admission agreement in its final form must be available for public inspection at the appropriate offices of the administering authority.

12

In relation to a transferee admission body under regulation 5(2)(a)–

• (a) a reference to the date of the contract, other arrangement or direction by which the body met the requirements of that regulation;

• (b) a provision whereby the Scheme employer may set off against any payments due to the body an amount equal to any overdue employer and employee contributions and other payments (including interest payable under these Regulations) due from the body as an employing authority;

• (c) a provision requiring the Scheme employer to keep under assessment the level of risk arising as a result of the matters mentioned in regulation 5(5);

• (d) provision that where a representation or notification must be given to an administering authority under paragraph 5, 6, 7 or 8, it must also be given to the Scheme employer; and

• (e) where the Scheme employer is not also the administering authority, a requirement that the admission agreement in its final form must be available for public inspection at the appropriate offices of that employer.

SCHEDULE 4 — APPROPRIATE FUNDS

Part I

1

The appropriate fund for a member is the fund specified in column 2 of the following Table for a member of such member’s description.

2

But where a member is within paragraph 5 of that Table, the Scottish Ministers may by direction substitute another fund (“the substituted fund”).

3

Before giving a direction under paragraph 2 Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction.

4

The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

5

It may also contain provision as to the transfer of liabilities to the substituted fund and any other consequential and incidental matters.

6

Where an administering authority have established an admission agreement fund under regulation 29 (admission agreement funds)–

• (a) references in this Schedule and in regulation 28 (appropriate funds) to the fund are to the fund maintained by that authority under regulation 26 (pension funds); and

• (b) in relation to a member employed by a body specified in the notice required by regulation 29(3), the appropriate fund is the admission agreement fund.

Member	Appropriate fund
1 An employee of an administering authority	Fund maintained by that authority
2 A member falling within the Table in Part II of this Schedule	Fund specified for him or her in that table
3 An employee of a company under the control of a Scheme employer specified in Schedule 2	Fund which is appropriate fund for employees of that Scheme employer
4 An admission agreement employee	Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made.
5 Members for whom no fund is specified by paragraphs 1 4	Fund maintained by the administering authority within whose local government area all or most of the member’s employing authority’s area lies

Part II – — Miscellaneous Authorities

1

Former employee of East of Scotland Water Authority who transferred to Scottish Water on 1st April 2002.

2

Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Edinburgh premises of Scottish Water.

3

Former employee of West of Scotland Water Authority who transferred to Scottish Water on 1st April 2002.

4

Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Glasgow premises of Scottish Water.

5

Former employee of North of Scotland Water Authority who transferred to Scottish Water on 1st April 2002.

6

Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Inverness premises of Scottish Water.

7

Employee of Scottish Children’s Reporter Administration.

8

Employee of Scottish Environment Protection Agency.

9

Employee of Strathclyde Passenger Transport Authority.

10

Employee of Strathclyde Passenger Transport Executive.

11

Former employee of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board.

12

Former employee of Scottish Homes.

13

Former employee of the Scottish Special Housing Association.

14

Employee of the South East of Scotland Transport Partnership, other than an employee who falls within entries 15 to 17 below.

15

Former employee of Clackmannanshire Council or Falkirk Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

16

Former employee of Fife Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

17

Former employee of Scottish Borders Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

18

Employee of the Central and Tay Transport Partnership, other than an employee who falls within entry 19 below.

19

Former employee of Stirling Council who transferred to the Central and Tay Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

20

Employee of the Highlands and Islands Transport Partnership other than an employee who falls within entries 21 to 23 below.

21

Former employee of Argyll and Bute Council who transferred to the Highlands and Island Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

22

Former employee of Moray Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

23

Former employee of Orkney Islands Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005.

24

Employee of the Scottish Police Services Authority, other than an employee who falls within entries 25 to 31 below.

25

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.

26

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.

27

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.

28

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.

29

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.

30

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.

31

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.

32

Employee of VisitScotland, other than an employee who is a former employee of the Scottish Network 1 Tourist Board or the Scottish Network 2 Tourist Board who transferred to VisitScotland by virtue of paragraph 1 of Schedule 1 to the Tourist Boards (Scotland) Act 2006 and who was a member of the Scheme at the date of that transfer, for whom the appropriate fund is set out at entries 33 to 43 below.

33

Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dumfries network area.

34

Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Edinburgh network area.

35

Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Glasgow or Prestwick network area.

36

Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Selkirk network area.

37

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Aberdeen network area.

38

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dundee or Perth network area.

39

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Kirkwall network area.

40

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Lerwick network area.

41

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Markinch network area.

42

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stornoway or Strathpeffer network area.

43

Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stirling network area.

SCHEDULE 5 — COUNCILLOR MEMBERS

BENEFITS

Preliminary

1

Omit regulation 43 (permanent reductions in pay).

Retirement benefits

2

• (1) Regulation 13(1) (re employed and rejoining deferred members) shall only apply to a councillor member in respect of any councillor membership where both the former membership and the membership as an active member referred to in that paragraph are councillor membership in the same appropriate fund.

• (2) Omit regulation 13(8)(c).

3

Omit regulation 14 (concurrent employments).

OPTIONAL ADDITIONAL BENEFITS

Additional Voluntary Contributions

4

In regulation 23(1)(a)(ii) (use of accumulated value of AVCs and SAVCs) delete “19 (early leavers: business efficiency and redundancy),”.

Shared Cost Schemes

5

In regulation 22 (additional voluntary contributions) omit–

• (a) paragraph (3); and

• (b) the words “or SCAVCS” where they occur.

ADMINISTRATION

Members' contributions

6

Omit regulation 21 (discontinuance of ARCs).

7

Omit paragraph (4) of regulation 41 (rights to return of contributions).

Transfers

8

Omit regulations 76, 77 and 81 (bulk transfer arrangements and payments between funds and authorities).

Signed

JOHN SWINNEY — A member of the Scottish Executive — 4th June 2008

Explanatory note

(This note is not part of the Regulations)

These Regulations set out provisions relating to the administration of the new Local Government Pension Scheme (“the Scheme”) which is to come into existence on 1st April 2009 and is constituted by these Regulations, the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (“the Benefit Regulations”) and the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008.

The provisions in these Regulations supersede without modification most of those in the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) that they replace. Reference is made where relevant to nominated cohabiting partners as they are a category of dependent beneficiary in the Benefits Regulations. The other main changes are mentioned in the following description of the arrangement of these Regulations.

The Regulations are divided into the following Parts–

• Part 1 deals with citation, commencement and interpretation;

• Part 2 sets out rules relating to membership of the Scheme. Regulation 10 (joining the Scheme) does not require any person who is eligible to be a member of the Scheme to apply to be such, unless he is applying for membership on a date other than that on which he would otherwise automatically become a member or he is the employee of an admission body;

• Part 3 deals with contributions. Regulation 20 (additional regular contributions) sets out the applicable procedure in circumstances where a member chooses to pay additional contributions under Regulation 13 of the Benefits Regulations. Regulations 22–24 simplify and update provisions dealing with additional voluntary contributions and shared cost additional voluntary contributions;

• Part 4 deals with pension funds and employers' payments. Regulation 39 (interest) provides that interest payable on overdue amounts is payable from the day after the amount is due rather than from one month after the due date as before in some cases, the only exception being any extra charge payable by an employing authority under regulation 36 (employers' payment following resolution to increase membership or award additional pension) or regulation 37 (employers' further payments);

• Part 5 deals with payment of benefits;

• Part 6 deals with determination of questions and disputes. Regulation 51 (first instance decisions) requires the employing authority to decide what contribution rate a member must pay. This is consequential on regulation 4 of the Benefits Regulations, which provide that the contribution rate a member pays is based on the member’s pensionable pay and a range of pay bands;

• Part 7 deals with policy statements and information;

• Part 8 deals with special adjustments;

• Part 9 deals with transfers. Regulation 82 (changes of fund and variable time employees) sets out the provisions which apply where a variable time employee transfers from one pension fund to another.

• Part 10 deals with pension sharing.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies and does not have a significant financial impact on any public bodies

Footnotes

[^f00001]: 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).

[^f00002]: 2000 c. 8.

[^f00003]: 1978 c. 29.

[^f00004]: 1948 c. 29.

[^f00005]: 1995 c. 50.

[^f00006]: 1984 c. 36.

[^f00007]: 2003 asp 13.

[^f00008]: 1968 c. 49.

[^f00009]: 2003 asp 1.

[^f00010]: 2000 c. 8.

[^f00011]: 1965 c. 49. Section 5 was substituted by the Local Electoral Administration and Registration Services (Scotland) Act 2006 (asp 14), section 37(2).

[^f00012]: 1984 c. 58.

[^f00013]: 1978 c. 10.

[^f00014]: 1971 c. 77.

[^f00015]: 2004 c. 12.

[^f00016]: 2005 asp 5.

[^f00017]: The National Health Service Superannuation Scheme for Scotland is set up under section 10 of the Superannuation Act 1972. The current regulations are the National Health Service Superannuation Scheme (Scotland) Regulations 1995, S.I. 1995/365, as amended.

[^f00018]: 2002 asp 5.

[^f00019]: S.I. 1999/3312; regulation 12A was inserted by S.I. 2006/2014, regulations 3, and 9.

[^f00020]: S.I. 2002/2788; regulation 21A was inserted by S.I. 2006/2014, regulation 4.

[^f00021]: 1996 c. 18. Section 75A was inserted by section 3 of the Employment Act 2002 (c. 22).

[^f00022]: Section 71 was substituted by Part 1 of Schedule 4 to the Employment Relations Act 1999 (c. 26).

[^f00023]: Section 73 was substituted by Part 1 of Schedule 4 to the Employment Relations Act 1999 and section 75B was inserted by section 3 of the Employment Act 2002.

[^f00024]: 1992 c. 4.

[^f00025]: 1980 c. 9.

[^f00026]: 1951 c. 65.

[^f00027]: 1996 c. 18.

[^f00028]: 1992 c. 52.

[^f00029]: 2004 c. 12.

[^f00030]: 2004 c. 35.

[^f00031]: Regulation 75A was inserted by S.S.I. 2005/293.

[^f00032]: S.I. 1998/2888. Regulation 9A was inserted by S.S.I. 2000/74 and amended by S.S.I. 2003/138.

[^f00033]: S.I. 1998/2888.

[^f00034]: 1951 c. 65.

[^f00035]: 1993 c. 48.

[^f00036]: S.I. 1996/1172.

[^f00037]: 2004 c. 12.

[^f00038]: 1965 c. 32.

[^f00039]: 1985 c. 45.

[^f00040]: 1993 c. 48; Part 5 was inserted by the Pensions Act 2004 (c. 35), section 264.

[^f00041]: S.I. 1996/1847.

[^f00042]: Section 101AA was inserted by section 264 of the Pensions Act 2004.

[^f00043]: 2004 c. 12.

[^f00044]: S.I. 1998/364.

[^f00045]: S.I. 1996/1172. The definition of “section 9(2B) rights” was substituted by S.I. 1997/786 and amended by S.I. 1999/3198.

[^f00046]: S.I. 1998/364.

[^f00047]: See also regulation 7(1)(c) of the Benefits Regulations.

[^f00048]: See regulation 2(1) of the Pension Sharing (Valuation) Regulations 2000 (S.I. 2000/1052) which describes rights of a description which are not to be classed as shareable rights for the purposes of section 27(2) of the Welfare Reform and Pensions Act 1999 (c. 30).

[^f00049]: This definition is that in section 29(1)(a) of the 1999 Act and under corresponding Northern Ireland legislation.

[^f00050]: This definition is that in section 29(1)(b) of the 1999 Act and under corresponding Northern Ireland legislation.

[^f00051]: This definition is that in section 29(8) of the 1999 Act.

[^f00052]: The definitions in this paragraph are those in section 31(5) of the 1999 Act.

[^f00053]: 1993 c. 30. Sections 10(4) and (5) and 15A of that Act were inserted by section 32 of the 1999 Act.

[^f00054]: See regulation 7(1) of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (S.I. 2000/1053).

[^f00055]: See regulation 7(2) of S.I. 2000/1053.

[^f00056]: See the Pension Sharing (Valuation) Regulations 2000 (S.I. 2000/1052).

[^f00057]: S.S.I. 1996/1462.

[^f00058]: See Regulation 11 of S.I. 2000/1053.

[^f00059]: 2000 c. 8.

[^f00060]: See regulation 12 of S.I. 2000/1053.

[^f00061]: See regulation 13(1) of S.I. 2000/1053.

[^f00062]: See regulation 13(2) of S.I. 2000/1053.

[^f00063]: See regulation 14 of S.I. 2000/1053.

[^f00064]: See regulation 15 of S.I. 2000/1053.

[^f00065]: See regulation 13(3) of S.I. 2000/1053. The definition used here of “contacted-out rights” is found in section 68A(5) of the 1993 Act, as inserted by section 36 of the 1999 Act, and in paragraph 7(6) of Schedule 5 to the 1999 Act.

[^f00066]: See the 1999 Act, Schedule 5, paragraph 9 and regulation 17 of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (S.I. 2000/1053).

[^f00067]: See section 33(1) of the 1999 Act.

[^f00068]: See regulation 5 of the Pensions on Divorce etc. (Provision of Information) Regulations 2000 (S.I. 2000/1048).

[^f00069]: See regulation 7 of the Pensions on Divorce etc. (Charging) Regulations 2000 (S.I. 2000/1049), which specifies circumstances in which the implementation period may be postponed.

[^f00070]: See regulation 4 of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (S.I. 2000/1053).

[^f00071]: See regulation 2 of S.I. 2000/1053 which prescribes a 21 day period beginning with the day immediately following the end of the implementation period.

[^f00072]: 1995 c. 26.

[^f00073]: See regulation 3 of S.I. 2000/1053.

[^f00074]: See section 590(3)(bb) of the Taxes Act, inserted by the Finance Act 1999, Schedule 10, paragraph 2(3) (c.16).

[^f00075]: See S.I.s 2000/1085 and 1093.

[^f00076]: See regulations 2 to 9 of S.I. 2000/1049.

[^f00077]: 1993 c. 48.

[^f00078]: 1995 c. 26.

[^f00079]: 1999 c. 30.

[^f00080]: S.I. 1987/1850.

[^f00081]: S.I. 1998/366.

[^f00082]: S.S.I. 2008/230.

[^f00083]: S.I. 1938/245.

[^f00084]: S.I. 1938/1384.

[^f00085]: S.I. 1954/1243.

[^f00086]: S.I. 1974/812.

[^f00087]: 1972 c. 11.

[^f00088]: S.I. 1973/313.

[^f00089]: S.I. 1973/1996.

[^f00090]: S.I. 2008/229.

[^f00091]: 1995 c. 26.

[^f00092]: 1993 c. 48.

[^f00093]: 1995 c. 26.

[^f00094]: Section 17 was amended to refer to surviving civil partners by S.I. 2005/2050, article 2(1), Schedule 1, paragraph 4(a).

[^f00095]: 1937 c. 68.

[^f00096]: 1994 c. 39.

[^f00097]: 2004 c. 12.

[^f00098]: 2006 c. 46. On the date these Regulations are made, section 1159 is not yet in force.

[^f00099]: 2002 asp 3.

[^f00100]: 1995 c. 25.

[^f00101]: 1992 c. 37.

[^f00102]: 1989 c. 39.

[^f00103]: 1968 c. 73.

[^f00104]: 1969 c. 51.

[^f00105]: 2005 asp 12.

[^f00106]: 2006 asp 10.