The Firefighters’ Pension Scheme (Scotland) Regulations 2015

• (2) Awards for surviving spouses and civil partners are not payable under Part C (awards on death- spouses) of the 1992 Scheme in respect of a member to whom this paragraph applies.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the NFPS

27

• (1) This paragraph applies in relation to a transition member with continuity of service who is a connected member of the NFPS or a connected special member of the NFPS—

• (a) who dies as an active member of this scheme; and

• (b) whose period of qualifying service is at least 3 months.

• (2) Pensions for an eligible child are not payable under the NFPS in respect of that member.

Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme

28

• (1) This paragraph applies in relation to a transition member who—

• (a) was in pensionable service in the 1992 Scheme until the day before the transition date;

• (b) has continued in pensionable service in scheme employment, or has been treated as an active member of this scheme, until that member dies; and

• (c) dies as an active member of this scheme.

• (2) Awards for an eligible child are not payable under Part D (awards on death- children) ... of the 1992 Scheme in respect of that member.

Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS

29

• (1) This paragraph applies in relation to a transition member (T) who is a member of the NFPS and who dies as an active member of this scheme.

• (2) Subject to paragraph (3), where T dies as a pensioner member of the NFPS, the amount of the lump sum death benefit payable under this scheme is the greater of the amount of the lump sum death benefit payable under regulation 96(2) and the amount of post–retirement death grant payable under rule 2 (post-retirement death grant) of Part 5 of the NFPS.

• (3) Where T at the time of T’s death was a pensioner member of this scheme and an active member of this scheme, and regulation 98 (lump sum payable on death in certain cases) applies, in a case where the greater amount of the lump sum death benefit payable is that under regulation 97 (lump sum payable on death of pensioner member), “regulation 96(2)” in sub-paragraph (2) is to be read as “regulation 97(3)”.

Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme

30

• (1) This paragraph applies in relation to a transition member (T) who is a member of the 1992 Scheme and who dies as an active member of this scheme.

• (2) Sub-paragraph (3) applies where paragraph (7) of rule A3 of the 1992 Scheme applied to T immediately before T died and a lump sum death grant of an amount specified in regulation 96(2) (lump sum payable on death of active member) of this scheme is payable to those persons that the scheme manager determines under regulation 95 (person to whom lump sum death benefit payable) and—

• (a) a lump sum death grant has been paid under rule E1 of the 1992 Scheme;

• (b) a payment of the balance of contributions has been made under rule E4 of the 1992 Scheme; or

• (c) a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme.

• (3) Where this sub-paragraph applies, any payments which are referred to in sub-paragraphs (a), (b) or (c) of paragraph (2) and which have been made must be deducted from the lump sum death grant payable under regulation 96.

• (4) Sub-paragraph (5) applies where T dies as a deferred member of the 1992 Scheme or in receipt of a pension from that Scheme and a lump sum death grant of an amount specified in regulation 96(2) of this scheme is payable to those persons that the scheme manager determines under regulation 95 and—

• (a) a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme, or

• (b) a payment has been made under rule E4 of that Scheme.

• (5) Where this sub-paragraph applies, the payments which are referred to in sub-paragraphs (a) or (b) of paragraph (4) and which have been mademust be deducted from the amount of lump sum death grant payable under regulation 96.

PART 3C — Transitional provisions relating to the NFPS and the 1992 Scheme

Pensionable service under the NFPS

31

• (1) This paragraph applies in relation to a transition member (T) who is a connected member of the NFPS, or a connected special member of the NFPS, and has continuity of service.

• (2) The following provisions of Chapter 2 (purchase of additional service) of Part 11 (pensionable pay, pension contributions and purchase of additional service) of the NFPS continue to apply after the transition date as if T continued in pensionable service under that scheme—

• (a) the provisions relating to the payment of periodical contributions for the purchase of additional service if T had made an election to purchase additional service under rule 6 (election to purchase additional service) ...;

• (b) the provisions relating to the payment of the mandatory special period pension contributions payable in respect of an election to purchase service during the limited period under rule 6A (election to purchase service during the limited period).

• (3) In determining whether T qualifies under the NFPS for retirement benefits (other than an award on ill-health retirement or a deferred pension), T’s pensionable service under the NFPS terminates when T’s pensionable service under this scheme terminates.

Final salary of certain transition members for any purposes of the NFPS

32

• (1) This paragraph applies to a transition member (T) with continuity of service who is in pensionable service under this scheme and is a member of the NFPS.

• (2) Subject to sub-paragraphs (3) to (5), in determining T’s final pensionable pay for any purposes of the NFPS under Schedule 7 to the 2013 Act (final salary link)—

• (a) the provisions of paragraph 1 or paragraph 2 of that Schedule apply as if “final salary” were a reference to “final pensionable pay”; and

• (b) pensionable pay derived from service under this scheme is to be regarded as derived from service under the NFPS.

• (3) Where T’s pensionable pay derived from service under this scheme at a time when T’s final pensionable pay is determined for any purposes of the NFPS under Schedule 7 (final salary link) to the 2013 Act is lower than T’s pensionable pay derived from service under the NFPS on the day before the transition date—

• (a) sub-paragraph (2) does not apply; and

• (b) T’s final pensionable pay is determined in accordance with rule 1 (pensionable pay) and rule 2 (final pensionable pay) of Part 11 of the NFPS.

• (4) Where T’s pensionable pay derived from service under this scheme at the time when T’s final pensionable pay is determined for any purposes of the NFPS under Schedule 7 to the 2013 Act (final salary link) is lower than the pensionable pay for any year after the transition date, the pensionable pay for the year of service before the reduction in pensionable pay is to be regarded for the purposes of Schedule 7 as the pensionable pay derived from service under the NFPS.

• (5) The definition of pensionable pay derived from service under this scheme in regulation 17 (pensionable pay) is modified for the purposes of sub-paragraphs (2) and (4) by the omission of paragraph (1)(d) of that regulation and in a case where T is being paid an allowance or supplement within the meaning of paragraph (6) of rule 1 to Part 11 of the NFPS which the employer would have treated as pensionable under that Scheme were the member still a firefighter member of that Scheme, that amount is treated as included in pensionable pay for the purposes of determining T’s final pensionable pay under the NFPS.

Final salary of certain transition members for any purposes of the 1992 Scheme

33

• (1) This paragraph applies in relation to a transition member (T) with continuity of service who is in pensionable service under this scheme and is a member of the 1992 Scheme.

• (2) Subject to sub-paragraphs (3) to (5), in determining T’s average pensionable pay for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link)—

• (a) the provisions of paragraph 1 of that Schedule apply as if “final salary” were a reference to “average pensionable pay”; and

• (b) pensionable pay derived from service under this scheme is to be regarded as derived from service under the 1992 Scheme.

• (3) Where T’s pensionable pay derived from service under this scheme at the time when T’s average pensionable pay is determined for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link) is lower than T’s pensionable pay derived from service under the 1992 scheme on the day before the transition date—

• (a) paragraph (2) does not apply; and

• (b) T’s average pensionable pay is determined in accordance with rule G1 (pensionable pay and average pensionable pay) of the 1992 Scheme.

• (4) Where T’s pensionable pay derived from service under this scheme at the time when T’s average pensionable pay is determined for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link) is lower than the pensionable pay for any year after the transition date, the pensionable pay for the year of service before the reduction in pensionable pay is to be regarded for the purposes of Schedule 7 as the pensionable pay derived from service under the 1992 Scheme.

• (5) The definition of pensionable pay derived from service under this scheme in regulation 17 is modified for the purposes of sub-paragraphs (2) and (4) by the omission of paragraph (1)(d) of that regulation and in a case where the member of the 1992 Scheme is being paid an allowance or supplement within the meaning of paragraph (9) of rule G1 (pensionable pay and average pensionable pay) which the employer would have treated as pensionable pay under that Scheme were the member still entitled to reckon pensionable service in that Scheme, that amount is included in pensionable pay for the purposes of determining T’s average pensionable pay under the 1992 Scheme.

Continuous pensionable service under the 1992 Scheme

34

• (1) This paragraph applies to a transition member (T) who was in pensionable service under the 1992 Scheme on the date before that member’s transition date and joined this scheme on the transition date, and has remained in pensionable service under this scheme until the date on which T qualifies under the 1992 Scheme for an award under that Scheme.

• (2) The requirement in paragraph (1) that T has remained in pensionable service under this scheme is satisfied where T has been or is treated as an active member of this scheme.

• (3) In determining whether T qualifies under the 1992 Scheme for retirement benefits (other than an award on ill-health retirement or to a deferred pension), T’s pensionable service under the 1992 Scheme terminates when T’s pensionable service under this scheme terminates.

• (4) For the purposes of calculating the pension under rule B1A of the 1992 Scheme and for the commutation under rule B7 (commutation – general provision) of that Scheme, pensionable service under this scheme is reckonable under rule F2 (current service) of that Scheme as 2015 pensionable service.

• (5) Where T had elected to pay periodical contributions for increased benefits under rule G6 (election to purchase increased benefits) of the 1992 Scheme, these continue to be payable as if T continued in pensionable service under the 1992 Scheme until T leaves pensionable service under the 2015 Scheme.

• (6) If after the transition date T returns to work following a period of maternity or adoption leave and is entitled to elect to pay pension contributions under rule G2A (optional pension contributions during maternity and adoption leave) of the 1992 Scheme in respect of that period, the election may only be made in respect of the period before the transition date.

• (7) Where this paragraph applies and T is entitled to an ordinary pension under rule B1 (ordinary pension) of the 1992 Scheme or a short service award under rule B2 (short service award) of that Scheme, T’s ordinary pension, or short service award, as the case may be, is calculated in accordance with Part 2A of Schedule 2 of the 1992 Scheme and Part 1 and Part 2 of Schedule 2 to that Scheme do not apply.

Deferred member of the 1992 Scheme

35

A transition member with accrued benefits in the 1992 Scheme to whom paragraph 34 does not apply is a deferred member of the 1992 Scheme.

Deferred member of the NFPS

36

• (1) A transition member with continuity of service (T), who is a connected member of the NFPS or a connected special member of the NFPS, does not become a deferred member of that Scheme unless T becomes a deferred member of this scheme in relation to the active member’s account to which the qualifying service for that connected member of the NFPS or connected special member of the NFPS was added.

• (2) If T opts out of this scheme in relation to a scheme employment, or leaves scheme employment before being entitled to a pension in relation to that pensionable service, and T has at least 3 months’ qualifying service—

• (a) T becomes a deferred member of the NFPS in relation to pensionable service under that scheme; and

• (b) any periodical payments for additional service under the NFPS cease to be payable.

• (3) If T re-enters pensionable service under this scheme after a gap in service not exceeding 5 years, T ceases to be a deferred member of the NFPS.

Scheme manager determines member of the NFPS is not entitled to an ill-health award

37

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Scheme manager determines member of the 1992 Scheme is not entitled to an ill-health award

38

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment of contributions under the NFPS

39

If a transition member with continuity of service (T) opts out of this scheme and T has less than 3 months’ qualifying service in the NFPS and this scheme—

• (a) T must be repaid pension contributions and special pension contributions and mandatory special period pension contributions paid under the NFPS; and

• (b) any further periodical payments for additional service to be paid under the NFPS cease to be payable.

Qualifying for retirement benefits under the NFPS

40

In determining whether a transition member with continuity of service qualifies for retirement benefits under the NFPS, the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the NFPS; and

• (b) the member’s qualifying service under this scheme.

Qualifying for retirement benefits under the 1992 Scheme

41

In determining whether a transition member with continuity of service qualifies for retirement benefits under the 1992 Scheme, the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the 1992 Scheme; and

• (b) the member’s qualifying service under this scheme.

Final salary link not to apply again to a pension in payment under the NFPS

42

Where any element of a pension under the NFPS which is in payment under that Scheme has been calculated by reference to Schedule 7 (final salary link) to the 2013 Act, that element of the pension is not recalculated by reference to Schedule 7 in consequence of a subsequent period of pensionable public service (within the meaning of paragraph 3 of Schedule 7 to the 2013 Act).

Final salary link not to apply again to a pension in payment under the 1992 Scheme

43

Where any element of a pension under the 1992 Scheme which is in payment under that Scheme has been calculated by reference to Schedule 7 (final salary link) to the 2013 Act, that element of the pension is not recalculated by reference to Schedule 7 (final salary link) to the 2013 Act in consequence of a subsequent period of pensionable public service (within the meaning of paragraph 3 to Schedule 7 to the Act).

PART 3D — Transfer of final salary benefits

Meaning of “final salary benefit”

44

• (1) In this Part, “final salary benefit” means benefit accrued under a final salary scheme, subject to sub-paragraph (2).

• (2) Where only part of the pension entitlement payable under a final salary scheme to or in respect of a person which is based on the pensionable service of that person is or may be determined by reference to the person’s final salary, “final salary benefit” means the benefit in respect of which the pension entitlement is so determined.

Acceptance of club transfer value payments

45

Any part of a club transfer value payment from another scheme that relates to a member’s final salary benefit , apart from a payment from the 1992 Scheme as that scheme has effect in England, Wales and Northern Ireland, must be paid into the NFPS.

Member of this scheme or the NFPS

46

• (1) This paragraph applies to a person who transfers final salary benefits into the NFPS.

• (2) Unless the person is a protected member of the NFPS the person’s service in relation to the final salary benefits which have been transferred into the NFPS is taken to be qualifying service for the purposes of this Scheme and, the person—

• (a) becomes a member of this scheme; and

• (b) is taken to be a transition member with continuity of service.

Editorial notes

[^key-3325436ec90afb3bbc87dbecced63614]: Sch. 2 para. 3 in force at 1.4.2015, see reg. 1(2)

[^key-c1f3e9e921735789f9c0f93c23bc0def]: Sch. 2 para. 9 in force at 1.4.2015, see reg. 1(2)

[^key-1ad769e04cc13d53b23ff08aad3b6a33]: Sch. 2 para. 15 in force at 1.4.2015, see reg. 1(2)

[^key-cb509a04b2cecf78f9a479e7eec39ba7]: Sch. 2 para. 1 in force at 1.4.2015, see reg. 1(2)

[^key-35c68be32367bd0464120fa660d9ae00]: Reg. 65 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 7A rule 2(2) (as amended by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 8(3)(a))

[^key-880ef41ce8031dd06281722ccae3aecd]: Reg. 65 in force at 1.4.2015, see reg. 1(2)

[^key-64a0d4a5a2a4df5e9ea7a4a30eb2c7b6]: Reg. 109 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 8 rule 2(3)(c) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(b))

[^key-f7f3b2a4bdaa9275a46a173ebdc0c6ad]: Reg. 109 applied (1.4.2015) by S.S.I.2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(ii) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(c))

[^key-79604aa34604648ca5edd60f9dadc973]: Reg. 109 in force at 1.4.2015, see reg. 1(2)

[^key-abb108e3658ab90e5850dcd99d78d58f]: Reg. 68 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(ii) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(c))

[^key-4736cffee8dbbfb2ef0050dee9f97c5c]: Reg. 68 in force at 1.4.2015, see reg. 1(2)

[^key-c4826901cbca2047d63c5a4f187b6685]: Reg. 69 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(ii) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(c))

[^key-1e0805635da4f059931634dda90d9695]: Reg. 69 in force at 1.4.2015, see reg. 1(2)

[^key-2a4d49ba955f3f075323e813781856b8]: Reg. 3 in force at 1.4.2015, see reg. 1(2)

[^key-895a68052f1262cc20d24f7aac1789fb]: Reg. 6 in force at 1.4.2015, see reg. 1(2)

[^key-064fd5edcb3656a4c581f3b3ccfd511b]: Reg. 51 in force at 1.4.2015, see reg. 1(2)

[^key-f9823c9af37fab408ce2fc521be33f96]: Reg. 59 in force at 1.4.2015, see reg. 1(2)

[^key-36ccb331816364161977147d0cd18bea]: Reg. 62 in force at 1.4.2015, see reg. 1(2)

[^key-680e6c68d928fb4d30ba9cccd77ffac3]: Reg. 66 in force at 1.4.2015, see reg. 1(2)

[^key-9474ee947da3367539fd6f4bd1eec026]: Reg. 77 in force at 1.4.2015, see reg. 1(2)

[^key-3269d9b1da0de96f445d77c405e05ec2]: Reg. 78 in force at 1.4.2015, see reg. 1(2)

[^key-9baffdde1f5eae7c1fa474cfa7e3b772]: Reg. 86 in force at 1.4.2015, see reg. 1(2)

[^key-b8d50b5ac98a247011464b675244deda]: Reg. 91 in force at 1.4.2015, see reg. 1(2)

[^key-d0dd5313ea17130d2c5e584ac2438075]: Reg. 93 in force at 1.4.2015, see reg. 1(2)

[^key-9d9fc4a15304822e70a2cf52d5b55857]: Reg. 96 in force at 1.4.2015, see reg. 1(2)

[^key-52c4697601165f9d5782cf17c263e38a]: Reg. 110 in force at 1.4.2015, see reg. 1(2)

[^key-126b0e37cfceb29565f75d43563d6fe5]: Reg. 170 in force at 1.4.2015, see reg. 1(2)

[^key-ed2d2b921e3f409a0f599794ea60ab14]: Reg. 18 in force at 1.4.2015, see reg. 1(2)

[^key-d594863e4ac188281e432283e67726c3]: Reg. 113 in force at 1.4.2015, see reg. 1(2)

[^key-c8211a84a93222c7473481b9a673bc3a]: Reg. 71 in force at 1.4.2015, see reg. 1(2)

[^key-d53f288579114572ece96e0c325f9871]: Reg. 92 in force at 1.4.2015, see reg. 1(2)

[^key-19bef17b07d49e6d79f918c289fa0c80]: Reg. 111 in force at 1.4.2015, see reg. 1(2)

[^key-571eb1c32d0581a61a4af454cc102d5c]: Reg. 119 in force at 1.4.2015, see reg. 1(2)

[^key-ab36380374791657cc6600dd7ee6bfbc]: Reg. 144 in force at 1.4.2015, see reg. 1(2)

[^key-79d5965a019036d5cf95e3de1dfda75a]: Pt. 5 Ch. 6 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 8 rule 2(3)(c) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(b))

[^key-91f933bc9fa89126a46e823796e9ccd0]: Pt. 5 Ch. 6 applied (1.4.2015) by S.S.I. 2006/338, Sch. 1 Scheme Pt. 8 rule 2(4)(b)(ii) as substituted by The Firefighters’ Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 (S.S.I. 2015/143), arts. 1(3), 9(c))

[^key-f72965054745286835afe75be6e2cc99]: Sch. 1 para. 5 in force at 1.4.2015, see reg. 1(2)

[^key-0863af100d62c0453a21a21bebdf918d]: Reg. 131 in force at 1.4.2015, see reg. 1(2)

[^key-8ecef0533d1188f384afbde57b4fdf50]: Reg. 161 in force at 1.4.2015, see reg. 1(2)

[^key-f90cac99c4847c6d25ba4aab9fe34a1c]: Reg. 83 in force at 1.4.2015, see reg. 1(2)

[^key-d5ef2b1af881662d27ad6268d2cd0efe]: Reg. 156 in force at 1.4.2015, see reg. 1(2)

[^key-15ad38cd7700e2a36e89e415156bed26]: Reg. 1 in force at 1.4.2015, see reg. 1(2)

[^key-48003bd847c7923d7508fd6ded393023]: Reg. 2 in force at 1.4.2015, see reg. 1(2)

[^key-b0206660c4c77f615f176379a3371576]: Reg. 4 in force at 1.4.2015, see reg. 1(2)

[^key-f5d572869efa30b441fd7b3095158172]: Reg. 5 in force at 1.4.2015, see reg. 1(2)

[^key-94a64533cf0057c03df3bc32ad44076b]: Reg. 7 in force at 1.4.2015, see reg. 1(2)

[^key-6980bd9225356ca9c58408b6deb2499d]: Reg. 8 in force at 1.4.2015, see reg. 1(2)

[^key-04991ce87957fc9b18380c866855626f]: Reg. 9 in force at 1.4.2015, see reg. 1(2)

[^key-9dedcae74a576572320060d2e2e6adec]: Reg. 10 in force at 1.4.2015, see reg. 1(2)

[^key-b995521b064aaa3db9892b77ea9370a3]: Reg. 11 in force at 1.4.2015, see reg. 1(2)

[^key-5c7849b1a296f9fb25fa7ec6377ac628]: Reg. 12 in force at 1.4.2015, see reg. 1(2)

[^key-dcfae602c923a08b1718199e417977c9]: Reg. 13 in force at 1.4.2015, see reg. 1(2)

[^key-c71acb7ce901536583189e0da51bdab3]: Reg. 14 in force at 1.4.2015, see reg. 1(2)

[^key-5fb77359714796232439e7ef7f2d7abd]: Reg. 15 in force at 1.4.2015, see reg. 1(2)

[^key-4c7645b315e161c5cbb3f60f79478f65]: Reg. 16 in force at 1.4.2015, see reg. 1(2)

[^key-481dff7a6ad4efeef54c52608be693b4]: Reg. 17 in force at 1.4.2015, see reg. 1(2)

[^key-eff5453504ec0c68ef66f350ac05bc48]: Reg. 19 in force at 1.4.2015, see reg. 1(2)

[^key-59180a1122c1b23c988a75f17bb63b77]: Reg. 20 in force at 1.4.2015, see reg. 1(2)

[^key-9beac847b6c20e81867a63ca22ceca7b]: Reg. 21 in force at 1.4.2015, see reg. 1(2)

[^key-05c3a493522552d7aff67de8ac64ae81]: Reg. 22 in force at 1.4.2015, see reg. 1(2)

[^key-5679d143777c518759c183d87260734f]: Reg. 23 in force at 1.4.2015, see reg. 1(2)

[^key-6454ce9d0ae02fadd0d2f6cdf9b14cae]: Reg. 24 in force at 1.4.2015, see reg. 1(2)

[^key-cefbb39e6bfd495d67cb30b188865528]: Reg. 25 in force at 1.4.2015, see reg. 1(2)

[^key-e4a8a011ceeb00ebc5ef8b1dec98b0e1]: Reg. 26 in force at 1.4.2015, see reg. 1(2)

[^key-7854624d9f66909c51130d4bc048c4da]: Reg. 27 in force at 1.4.2015, see reg. 1(2)

[^key-8696468f553cb342868c1fd28eaf33ea]: Reg. 28 in force at 1.4.2015, see reg. 1(2)

[^key-ace0a34e3aabfa70ad9a8a0a01c7be34]: Reg. 29 in force at 1.4.2015, see reg. 1(2)

[^key-8a49b1eb4ac20d66ab531337f0ba699f]: Reg. 30 in force at 1.4.2015, see reg. 1(2)

[^key-5c7afef173228e6e0a4133fe1bc0b96b]: Reg. 31 in force at 1.4.2015, see reg. 1(2)

[^key-fb74cd9b68a003f0bbb44627356ba875]: Reg. 32 in force at 1.4.2015, see reg. 1(2)

[^key-e2c0da45c7d706788debae6cabb44fb8]: Reg. 33 in force at 1.4.2015, see reg. 1(2)

[^key-366bbdc331fd01bbea18e534efd05f3f]: Reg. 34 in force at 1.4.2015, see reg. 1(2)

[^key-9be6b0db2eda426087cc1637888ec129]: Reg. 35 in force at 1.4.2015, see reg. 1(2)

[^key-e24f3cdcb2c63b9492b08329fc25094d]: Reg. 36 in force at 1.4.2015, see reg. 1(2)

[^key-eb24e1e0540fed3455e89462dd121e95]: Reg. 37 in force at 1.4.2015, see reg. 1(2)

[^key-10d45da168553a438df7da931a6fd95c]: Reg. 38 in force at 1.4.2015, see reg. 1(2)

[^key-ec631ed9ba1b414c94e848f773b83504]: Reg. 39 in force at 1.4.2015, see reg. 1(2)

[^key-ec76b0b56ef19d473592e7c1e71c05d9]: Reg. 40 in force at 1.4.2015, see reg. 1(2)

[^key-1edabba94c3cfebb1f8e9e13a042182e]: Reg. 41 in force at 1.4.2015, see reg. 1(2)

[^key-9957e32505cd9b9cd7a4e4924c571a28]: Reg. 42 in force at 1.4.2015, see reg. 1(2)

[^key-96d3404bb7db1b3d81f40d31ffdee9b2]: Reg. 43 in force at 1.4.2015, see reg. 1(2)

[^key-410474121914a564842f71378c83c235]: Reg. 44 in force at 1.4.2015, see reg. 1(2)

[^key-340d4a509b74bc98601d2850c412a628]: Reg. 45 in force at 1.4.2015, see reg. 1(2)

[^key-354c055949c59e1ac7f3800ebd70919d]: Reg. 46 in force at 1.4.2015, see reg. 1(2)

[^key-9183936d76958eb4f868b62de041e44f]: Reg. 47 in force at 1.4.2015, see reg. 1(2)

[^key-bb3a8b551bcdd598885489d84f3cabf9]: Reg. 48 in force at 1.4.2015, see reg. 1(2)

[^key-4a5351ea4fe80aed6f6195eef0506e4b]: Reg. 49 in force at 1.4.2015, see reg. 1(2)

[^key-f182544550b87a6a8eb19b8ef9ce1a5b]: Reg. 50 in force at 1.4.2015, see reg. 1(2)

[^key-91846168ed89b68ef2692c274c1a2efc]: Reg. 52 in force at 1.4.2015, see reg. 1(2)

[^key-ab1dc0512a1174ec16250cdb9936fe51]: Reg. 53 in force at 1.4.2015, see reg. 1(2)

[^key-e5d05155abd37d43d78ccfdfb994bfd9]: Reg. 54 in force at 1.4.2015, see reg. 1(2)

[^key-7341987e8289a7abdb5d574e83b03bf3]: Reg. 55 in force at 1.4.2015, see reg. 1(2)

[^key-fb6d2a5aaee518d21d430102dfb1dd59]: Reg. 56 in force at 1.4.2015, see reg. 1(2)

[^key-3c0df135bc29a019a24d074f736581f5]: Reg. 57 in force at 1.4.2015, see reg. 1(2)

[^key-0ee46c2df6e39d7349881afd8c261c8f]: Reg. 58 in force at 1.4.2015, see reg. 1(2)

[^key-91e074b4584e1267856a7948913a484e]: Reg. 60 in force at 1.4.2015, see reg. 1(2)

[^key-fcb48d7c987e827f09e27c24011587ff]: Reg. 61 in force at 1.4.2015, see reg. 1(2)

[^key-86fc4693e2bc7cd381f6860b5f7f0ddc]: Reg. 63 in force at 1.4.2015, see reg. 1(2)

[^key-d6471420f714f30dd35cdea117096710]: Reg. 64 in force at 1.4.2015, see reg. 1(2)

[^key-063f45c656ef55382cde5c1729bf6d38]: Reg. 67 in force at 1.4.2015, see reg. 1(2)

[^key-a984ef1a1318ab99f194c45800a077dc]: Reg. 70 in force at 1.4.2015, see reg. 1(2)

[^key-2254f01c021c1f892f0a0a31e7ee32ab]: Reg. 72 in force at 1.4.2015, see reg. 1(2)

[^key-65f08e9fdbe4aa09d9e0ff792bdba08c]: Reg. 73 in force at 1.4.2015, see reg. 1(2)

[^key-3617f06f5186f281f7c529cc4033bcca]: Reg. 74 in force at 1.4.2015, see reg. 1(2)

[^key-3d03d334915fc47b6ea7acc06032776d]: Reg. 75 in force at 1.4.2015, see reg. 1(2)

[^key-02ee800e3929f8256be61296f31e3447]: Reg. 76 in force at 1.4.2015, see reg. 1(2)

[^key-f011f599e01acb98878c620ff9c408aa]: Reg. 79 in force at 1.4.2015, see reg. 1(2)

[^key-a7b16377a94b375a69bcfb004de45422]: Reg. 80 in force at 1.4.2015, see reg. 1(2)

[^key-32821b1a6377494bd8c492dc3744152f]: Reg. 81 in force at 1.4.2015, see reg. 1(2)

[^key-2d39a3fa7ca3be77fbcd2f24e138f371]: Reg. 82 in force at 1.4.2015, see reg. 1(2)

[^key-b2f59e905c76c441601b4a8077161a04]: Reg. 84 in force at 1.4.2015, see reg. 1(2)

[^key-d8aa80cbb60fc80ea2bd44459020c42b]: Reg. 85 in force at 1.4.2015, see reg. 1(2)

[^key-6d006e16b5c6c51330ee26d57c42ea8f]: Reg. 87 in force at 1.4.2015, see reg. 1(2)

[^key-3976e0b0e4dac50fde3cbe0ba879394f]: Reg. 88 in force at 1.4.2015, see reg. 1(2)

[^key-99b552230b3a2795a338085bd94c4a01]: Reg. 89 in force at 1.4.2015, see reg. 1(2)

[^key-aaf2f38c606aabb69083e05f01aa5aaa]: Reg. 90 in force at 1.4.2015, see reg. 1(2)

[^key-14d42e6be2002ff05a29661c3a8d5f59]: Reg. 94 in force at 1.4.2015, see reg. 1(2)

[^key-bc7cc3eaa2ca49a9364a6d0f8f93e0a2]: Reg. 95 in force at 1.4.2015, see reg. 1(2)

[^key-1fd570345dd3790b7d934b1c37e8f84f]: Reg. 97 in force at 1.4.2015, see reg. 1(2)

[^key-e6ef96211312fb1eae237faec4bf12f2]: Reg. 98 in force at 1.4.2015, see reg. 1(2)

[^key-1bdb07c2a685cc0269888a793fd1cd04]: Reg. 99 in force at 1.4.2015, see reg. 1(2)

[^key-eff167ec2c7f03dd304be9d6dde4c9bc]: Reg. 100 in force at 1.4.2015, see reg. 1(2)

[^key-11c985812a02f005650445fbd7973e42]: Reg. 101 in force at 1.4.2015, see reg. 1(2)

[^key-12ca4265a8d8f35b54820e36dab6beb5]: Reg. 102 in force at 1.4.2015, see reg. 1(2)

[^key-83b9609c955fa8a12d3135ca254e7151]: Reg. 103 in force at 1.4.2015, see reg. 1(2)

[^key-d54c37c49befe2dd37c0452a77a7a22a]: Reg. 104 in force at 1.4.2015, see reg. 1(2)

[^key-5abbbf4dd2cc5e123ee6bfd9735e30e2]: Reg. 105 in force at 1.4.2015, see reg. 1(2)

[^key-93c9012a4d189b9060d2125bf8657570]: Reg. 106 in force at 1.4.2015, see reg. 1(2)

[^key-eb3f95ca68c2ec8b367bb458125deed2]: Reg. 107 in force at 1.4.2015, see reg. 1(2)

[^key-0c64cf055c1e2ac1beb362bc6c8ab40a]: Reg. 108 in force at 1.4.2015, see reg. 1(2)

[^key-b5484dc300312f21bf7f08235d35999c]: Reg. 112 in force at 1.4.2015, see reg. 1(2)

[^key-e52b1cc28a4b8a9ec4b81e5527d4148c]: Reg. 114 in force at 1.4.2015, see reg. 1(2)

[^key-fb59f814e5262783ad55533300d6ea33]: Reg. 115 in force at 1.4.2015, see reg. 1(2)

[^key-02a7e5b00811b93f7c973af58a3cd01f]: Reg. 116 in force at 1.4.2015, see reg. 1(2)

[^key-f5f957fd321f02d3a213effce1d06944]: Reg. 117 in force at 1.4.2015, see reg. 1(2)

[^key-287cd0315d044f255e45fd0b19a2e9dc]: Reg. 118 in force at 1.4.2015, see reg. 1(2)

[^key-0bfbb5b7456136a6f01a08597c87fbee]: Reg. 120 in force at 1.4.2015, see reg. 1(2)

[^key-cc2fe4cffa1852424c24018d763e8f58]: Reg. 121 in force at 1.4.2015, see reg. 1(2)

[^key-46b95a7fc7a5d1f0a80361e57fdb07a2]: Reg. 122 in force at 1.4.2015, see reg. 1(2)

[^key-02f287a5466d31680718f5f083d6ba4b]: Reg. 123 in force at 1.4.2015, see reg. 1(2)

[^key-c008b4af1498cdfa821bad4aa49105d6]: Reg. 124 in force at 1.4.2015, see reg. 1(2)

[^key-95475f16691582e1a0d6a6066832065e]: Reg. 125 in force at 1.4.2015, see reg. 1(2)

[^key-dc59a4cb401061fc99ab36ec4b3c4576]: Reg. 126 in force at 1.4.2015, see reg. 1(2)

[^key-052abc1e0b87c6c654e5ffb3198e2750]: Reg. 127 in force at 1.4.2015, see reg. 1(2)

[^key-faa0c4f4f25260478be8a4ca3a30e202]: Reg. 128 in force at 1.4.2015, see reg. 1(2)

[^key-27ee858e79ac036ab61f72f8ad45213d]: Reg. 129 in force at 1.4.2015, see reg. 1(2)

[^key-e2488c8eb19db578a85ec1a82dc1beab]: Reg. 130 in force at 1.4.2015, see reg. 1(2)

[^key-0f47f4ade4de79eb777ec221474163b9]: Reg. 132 in force at 1.4.2015, see reg. 1(2)

[^key-8403fc7762efc3ec2244278bb354403c]: Reg. 133 in force at 1.4.2015, see reg. 1(2)

[^key-4abaa12bb7dbf01c5ff114f68c3cafe7]: Reg. 134 in force at 1.4.2015, see reg. 1(2)

[^key-da602dd5466aff878606abc28caa4e94]: Reg. 135 in force at 1.4.2015, see reg. 1(2)

[^key-558cbdea2e7c4ffa59665ae810f3fc87]: Reg. 136 in force at 1.4.2015, see reg. 1(2)

[^key-d32ace80cd248c3364bfa5ac0656836e]: Reg. 137 in force at 1.4.2015, see reg. 1(2)

[^key-1d20605442a9e6ac921f4e4ec2712ee1]: Reg. 138 in force at 1.4.2015, see reg. 1(2)

[^key-06856619ed93cfa8eeb8415f4af9670c]: Reg. 139 in force at 1.4.2015, see reg. 1(2)

[^key-fdcf132f4009699105291a88aeebdf2f]: Reg. 140 in force at 1.4.2015, see reg. 1(2)

[^key-a7b285799b3caefb5d9ad412904cce95]: Reg. 141 in force at 1.4.2015, see reg. 1(2)

[^key-f4244a46eb118c18bb90c7c09b9eb683]: Reg. 142 in force at 1.4.2015, see reg. 1(2)

[^key-9cccd6263b7dd522c29ef01c32fd0b3b]: Reg. 143 in force at 1.4.2015, see reg. 1(2)

[^key-a653200b99e3f0c44a0797215e588c83]: Reg. 145 in force at 1.4.2015, see reg. 1(2)

[^key-4adf3095e5335fd07f6cacbe4a0eeb6c]: Reg. 146 in force at 1.4.2015, see reg. 1(2)

[^key-1f1fe86bb8c92b3e3995e4666bc85c40]: Reg. 147 in force at 1.4.2015, see reg. 1(2)

[^key-28dbce18c978f6d0e664501cc9050f4a]: Reg. 148 in force at 1.4.2015, see reg. 1(2)

[^key-1f06329cc22fe1618ea23a004ae15b06]: Reg. 149 in force at 1.4.2015, see reg. 1(2)

[^key-32eb14b9f4a4b0440fc20aff534180a9]: Reg. 150 in force at 1.4.2015, see reg. 1(2)

[^key-764e1a5d0a886a66a607277f09877f47]: Reg. 151 in force at 1.4.2015, see reg. 1(2)

[^key-e096f7535cc3783bdf1193c42f952d59]: Reg. 152 in force at 1.4.2015, see reg. 1(2)

[^key-5f3691ae9c9d5a85ba46cfc3075b3c6c]: Reg. 153 in force at 1.4.2015, see reg. 1(2)

[^key-e3e8a3076c6b0e97e91ee9355daa749d]: Reg. 154 in force at 1.4.2015, see reg. 1(2)

[^key-831233386b1aa75f967b596995a592ab]: Reg. 155 in force at 1.4.2015, see reg. 1(2)

[^key-90b63ddc637478d777c8cffb561f9061]: Reg. 157 in force at 1.4.2015, see reg. 1(2)

[^key-4a61b78aa49535bb4e77f589ebc31413]: Reg. 158 in force at 1.4.2015, see reg. 1(2)

[^key-1d475c01527e6e48c3932693c04c92bb]: Reg. 159 in force at 1.4.2015, see reg. 1(2)

[^key-ab12a64f4b6b495e90428d7b6908dd1d]: Reg. 160 in force at 1.4.2015, see reg. 1(2)

[^key-b8c7c9fdcd3181cdd934786266803721]: Reg. 162 in force at 1.4.2015, see reg. 1(2)

[^key-7a09c68888506c12547602ca31ed5be8]: Reg. 163 in force at 1.4.2015, see reg. 1(2)

[^key-8126a07b0b9b7be361355e3116bcf697]: Reg. 164 in force at 1.4.2015, see reg. 1(2)

[^key-c4d75f931db73b18c2fd7ee07cdcec27]: Reg. 165 in force at 1.4.2015, see reg. 1(2)

[^key-3a13d4237753e60ee8a7a81c02e289e4]: Reg. 166 in force at 1.4.2015, see reg. 1(2)

[^key-f2116546d7a12cbb0fe2e8c20d1ab638]: Reg. 167 in force at 1.4.2015, see reg. 1(2)

[^key-0f1faed3b2eb408c21521d98ce62b4c2]: Reg. 168 in force at 1.4.2015, see reg. 1(2)

[^key-ab7bda901ce8a9c42234b55b1ea54e43]: Reg. 169 in force at 1.4.2015, see reg. 1(2)

[^key-3f5931a02e2999f9f449152aa75adde3]: Reg. 171 in force at 1.4.2015, see reg. 1(2)

[^key-81224dc15e69f43cce353615570b35b2]: Reg. 172 in force at 1.4.2015, see reg. 1(2)

[^key-14fa71d0a684e9efaeff01321e9534d5]: Reg. 173 in force at 1.4.2015, see reg. 1(2)

[^key-9043a91de18289857be437d01e5e6e02]: Reg. 174 in force at 1.4.2015, see reg. 1(2)

[^key-0638cdb5c43703589f1277e420ec9ab2]: Reg. 175 in force at 1.4.2015, see reg. 1(2)

[^key-09c04596d61109c4467e54aa4b5b976c]: Reg. 176 in force at 1.4.2015, see reg. 1(2)

[^key-af0e0d4383fb9049d2dfe419eeec2e27]: Sch. 1 para. 1 in force at 1.4.2015, see reg. 1(2)

[^key-59b27acc959fcc5955d40260bd90855f]: Sch. 1 para. 2 in force at 1.4.2015, see reg. 1(2)

[^key-9d6664a0b0acdb9a625f90eb4134432d]: Sch. 1 para. 3 in force at 1.4.2015, see reg. 1(2)

[^key-81d358a17917b7f021224e8099baea03]: Sch. 1 para. 4 in force at 1.4.2015, see reg. 1(2)

[^key-4d0cfdac6676478e28490c291a04a252]: Sch. 1 para. 6 in force at 1.4.2015, see reg. 1(2)

[^key-9f27f176ceb339325f8f1775c0df5b6b]: Sch. 1 para. 7 in force at 1.4.2015, see reg. 1(2)

[^key-850e73f91b9e36e498393774eea31adc]: Sch. 1 para. 8 in force at 1.4.2015, see reg. 1(2)

[^key-68a6baa1fd3ebc46f41f04a7a0bd03dc]: Sch. 1 para. 9 in force at 1.4.2015, see reg. 1(2)

[^key-aaa6010ba20756ad2f8e91202b9e7e84]: Sch. 1 para. 10 in force at 1.4.2015, see reg. 1(2)

[^key-56b56050c09ad8beb6914db569acd61c]: Sch. 1 para. 11 in force at 1.4.2015, see reg. 1(2)

[^key-d32d741d4a1c005bdc0c1b139e0e44cb]: Sch. 1 para. 12 in force at 1.4.2015, see reg. 1(2)

[^key-4d1a3e9b0ec690320a5be6ff9142b130]: Sch. 1 para. 13 in force at 1.4.2015, see reg. 1(2)

[^key-47afa92945643f7044f4b46dfbc192f7]: Sch. 1 para. 14 in force at 1.4.2015, see reg. 1(2)

[^key-28bd05ef746cf051f083699ca2226082]: Sch. 2 para. 2 in force at 1.4.2015, see reg. 1(2)

[^key-b51877a340ac427a95fb14b8deb916d4]: Sch. 2 para. 4 in force at 1.4.2015, see reg. 1(2)

[^key-1987f01865cf1d531b2d575e9fdd0177]: Sch. 2 para. 5 in force at 1.4.2015, see reg. 1(2)

[^key-425b0a3de8ebfec8bf8f4af8359e6fc4]: Sch. 2 para. 6 in force at 1.4.2015, see reg. 1(2)

[^key-92a90cd41d01230398bb642565267cd3]: Sch. 2 para. 7 in force at 1.4.2015, see reg. 1(2)

[^key-13a1d7e2b5ffb8753d42463f66a7bffb]: Sch. 2 para. 8 in force at 1.4.2015, see reg. 1(2)

[^key-89fd6e906e7f58f85ab32c969c8e743c]: Sch. 2 para. 10 in force at 1.4.2015, see reg. 1(2)

[^key-adac5532ced217fb44a9c394991f8326]: Sch. 2 para. 11 in force at 1.4.2015, see reg. 1(2)

[^key-66aa12799f5d2e70ac923dbba81bb999]: Sch. 2 para. 12 in force at 1.4.2015, see reg. 1(2)

[^key-bf72ba597eb6f24728d3a3f25f4cc77a]: Sch. 2 para. 13 in force at 1.4.2015, see reg. 1(2)

[^key-b7ce0805a3c008d52e787f18d2cff87f]: Sch. 2 para. 14 in force at 1.4.2015, see reg. 1(2)

[^key-14618bcfbc055c9a4b9c69f9401a0fd9]: Sch. 2 para. 16 in force at 1.4.2015, see reg. 1(2)

[^key-f70f794b69087c594f9ea69626d1f749]: Sch. 2 para. 17 in force at 1.4.2015, see reg. 1(2)

[^key-f6be1f78fd4c926ccebe26cada818f24]: Sch. 2 para. 18 in force at 1.4.2015, see reg. 1(2)

[^key-a776266b52dfe4229100615f990a1464]: Sch. 2 para. 19 in force at 1.4.2015, see reg. 1(2)

[^key-1c14fd61ebcb9eba5eebd109c87c8b45]: Sch. 2 para. 20 in force at 1.4.2015, see reg. 1(2)

[^key-25dd85582ee9912575d7188abe256a51]: Sch. 2 para. 21 in force at 1.4.2015, see reg. 1(2)

[^key-9c6348db4fd647860bebdb8287005b9d]: Sch. 2 Pt. 4 in force at 1.4.2015, see reg. 1(2)

[^key-7334b3350fcca3f3ea92da4ab1ea962a]: Sch. 2 Pts. 3A-3D inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 22(d)

[^key-513815636cc90e8b5f54443f983c84c1]: Regs. 5A-5E inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 4

[^key-b3719c7147ce99898727112f6c422508]: Reg. 71A inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 12

[^key-f4099adaaef407b79926b708c68b6f84]: Reg. 140A inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 20

[^key-19afd7a28d1194a821b46c02ec97df17]: Words in reg. 3 inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 3(a)

[^key-8fe7205b488f3bc2d58bd55fdbf04e4c]: Words in reg. 3 inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 3(b)

[^key-d184aad1cbd144a432442c8498805b81]: Reg. 6(3) substituted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 5

[^key-aad96fc458895fb9417b680cbf41b997]: Reg. 51(3A) inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 6(a)

[^key-9188240bfa20d0a2709aeaf194e0d8f6]: Reg. 51(4A) inserted (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 6(b)