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The Local Government Superannuation (Scotland) Regulations 1987

Type Statutory-Instrument

Publication 1987-10-19

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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(1) If on ceasing to be employed in a relevant employment a person becomes entitled under regulation E2 to receive payments in respect of an annual retirement pension and—

(a) immediately before ceasing to be so employed he was entitled to an allowance under regulation L4, and

(b) on ceasing to be so employed he does not become entitled to an allowance under regulation L3, and

the relevant body may pay him an allowance under this regulation.

(2) An allowance under this regulation—

(a) is not in any year to exceed the amount by which the annual rate of the retirement pension falls short of what it would have been if the amount of the allowance paid under regulation L4 during the relevant period (within the meaning of regulation E22(2)) had been part of his remuneration in the relevant employment, and

(b) continues for such period as the relevant body may determine.

Death benefits

L6

(1) If a person to whom this Part applies dies as a result of the injury or disease—

(a) if he leaves a widow who qualifies under paragraph (2), she shall be entitled to an annual allowance or lump sum, and

(b) if he leaves a dependant, the dependant shall be eligible for an annual allowance or lump sum.

(2) A widow qualifies for an annual allowance or lump sum unless—

(a) her marriage to the person in question took place after he ceased to be employed in relevant employment and he was not subsequently employed in such employment; or

(b) at the date of death she was judicially separated or cohabiting with another man.

(3) The allowance or lump sum is to be paid by the relevant body and is to be of such amount as the body may from time to time determine or, as the case may be, may determine.

(4) In determing the amount of any allowance or lump sum the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.

(5) An allowance to a widow shall cease if she remarries or cohabits with another man, but if she again becomes a widow or the marriage is dissolved or she no longer cohabits with a man the relevant body may restore the allowance for such period as they may determine.

(6) An allowance to a dependant shall continue for such period as the relevant body may determine.

(7) This regulation shall apply with necessary modifications to a widower who at the date of his wife’s death is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her.

The relevant body

L7

(1) The relevant body for the purposes of this Part is—

(a) the body by whom the person in question was employed immediately before he first qualifies for any benefit under this Part; or

(b) if he dies without qualifying for any benefit under this Part, the body which last employed him in a relevant employment before his death; or

(c) if the body specified in sub-paragraph (a) or (b) has ceased to exist, the body to which he would have been transferred if he had continued in the employment in question.

(2) Any question arising under paragraph (1)(c) as to the identity of the body to which the person would have been transferred shall be determined by the Secretary of State.

Rights and payments to be taken into account in determing amount of benefit

L8

In determining the amount of any benefit under this Part the relevant body is to have regard to—

(a) any right to benefit under Chapter IV or Chapter V of Part II of the Social Security Act 1975 or corresponding provisions of earlier enactments;

(b) any other statutory right to benefit or compensation;

(c) any right to receive superannuation benefit (whether payable under an enactment or otherwise) out of any fund to which any body which employed him in relevant employment has made any contributions in respect of him or out of any fund to which assets of any such fund were transferred; and

(d) any damages recovered, and any sum received by virtue of a contract of insurance.

Retrospective effect

L9

(1) Subject to the following provisions of this regulation, this Part applies even if the injury or disease was sustained or contracted before 21st December 1987.

(2) Regulation L3, L4, L5 or L6, as the case may be, does not apply if the relevant event occurred before 31st March 1972 but, subject to the following provisions of this regulation, does apply if the relevant event occurred on or after that date and before 21st December 1987.

(3) For regulations L3 and L5 the relevant event is the cessation of the employment, for regulation L4 it is the reduction of remuneration and for regulation L6 it is the death of the employee.

(4) If adequate provision has already been made for the person in question under regulation 7 of the Benefits Regulations or the 1974 Regulations, this Part does not apply to him.

(5) If regulation L3, L4, L5 or L6 applies in any case by virtue of paragraph (2) and paragraph (4) does not apply, the relevant body shall decide what benefit, if any, is to be granted in accordance with the applicable regulation for any past or future period but in making that decision they shall take into account any allowance to which the person is or was entitled under regulation 7 of the Benefits Regulations.

(6) For the purpose of this Part any injury benefit payable under Part S of the 1974 Regulations shall be treated as if it had been paid under this Part.

Finance

L10

Benefits under this Part are not to be met out of any superannuation fund.

Appeals

L11

Regulation N8(3)(b) shall not apply to this Part.

Notice of decisions

L12

The relevant body shall give notice in writing of any decision relating to any benefit under this Part to the person affected and shall inform him about his right of appeal under regulation N8 and the time in which it must be exercised.

PART M — FORFEITURE ETC.

Forfeiture of rights

M1

(1) If—

(a) a person has been convicted of an offence in connection with an employment in which he was a pensionable employee, and

(b) he has (whether before or after the conviction) ceased to hold that employment in consequence of that offence, and

(c) on an application made within 3 months after the conviction by the body who were his employing authority in that employment, the Secretary of State has certified that the offence either was gravely injurious to the State or is liable to lead to serious loss of confidence in the public service,

that body may direct that all or any of the rights enjoyed by or in respect of him under these Regulations with respect to his previous service shall, subject to paragraphs (2) and (5), be forfeited.

(2) Unless the person ceased to hold his employment in consequence of—

(a) an offence of treason, or

(b) one or more offences under the Official Secrets Acts 1911 to 1939[^f00055] for which he has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years,

no direction may be given under paragraph (1) which would deprive him of his guaranteed minimum pension or would, in the event of his leaving a widow, deprive her of her widow’s guaranteed minimum pension.

(3) If—

(a) a person has ceased to hold an employment in which he was a pensionable employee in consequence of an offence in connection with his employment, and

(b) the body who were his employing authority have neither notified a decision under Part N on any question as to entitlement to a benefit nor given any direction under paragraph (1),

the appropriate administering authority shall if so directed by that body make interim payments to any person specified by them who would be entitled to receive payment of a benefit under these Regulations if no direction under paragraph (1) were given.

(4) Directions under paragraph (3) may be given from time to time and—

(a) must specify the amounts to be paid and the persons to whom they are to be paid,

(b) must not require any person to be paid more than he would for the time being be entitled to have been paid on the assumption that no direction under paragraph (1) were given, and

(5) Payments made to a person in accordance with directions under paragraph (3) shall, notwithstanding any direction given under paragraph (1) or any decision under Part N as to entitlement, be deemed to have been payments in respect of a benefit to which he was entitled.

(6) A body making an application to the Secretary of State for a certificate under paragraph (1)(c) shall at the same time send copies of the application to the person concerned and to the appropriate administering authority.

Transfer of certain sums from the superannuation fund

M2

(1) This regulation applies where—

(a) a person (“the former employee”) has ceased to hold an employment in which he was a pensionable employee in consequence of—

(i) an offence of a fraudulent character, or

(ii) grave misconduct,

in connection with that employment, and

(b) the body who were his employing authority in that employment (“the former employing authority”) have suffered direct financial loss by reason of the offence or misconduct.

(2) Where this regulation applies and the former employing authority are an administering authority, they may take out an appropriate amount from their superannuation fund.

(3) Where this regulation applies and the former employing authority are not an administering authority, the appropriate administering authority shall pay them an appropriate amount out of the superannuation fund if requested to do so.

(4) An appropriate amount is an amount which does not exceed the lesser of—

(a) the amount of the direct financial loss, or

(b) the amount of any contributions which could have, but have not, been returned to the former employee, or paid to his spouse or a dependant, under regulation C12(4)(a).

(5) If after making a payment under paragraph (3) the administering authority are required to pay a transfer value in respect of the former employee, the former employing authority shall repay them the amount of that payment if requested to do so.

Recovery or retention by employing authority of certain sums from superannuation fund

M3

(1) This regulation applies where a person (“the former employee”)—

(a) has ceased to hold an employment, in which he was a pensionable employee, in consequence of a criminal, negligent or fraudulent act or omission on his part in connection with that employment, and

(b) has incurred some monetary obligation, arising out of that act or omission, to the body who were his employing authority in that employment (“the former employing authority”).

(2) Where this regulation applies, the former employing authority may recover or retain out of the appropriate superannuation fund an amount which (subject to any different agreement in writing between them and the former employee) does not exceed the lesser of—

(a) the amount of the monetary obligation, or

(b) the actuarial value, at the time of the recovery or retention, of all rights enjoyed by or in respect of the former employee under these Regulations with respect to his previous service, other than rights enjoyed by virtue of the receipt of a transfer value from the scheme managers of a non-local government scheme.

(3) The former employing authority shall give the former employee not less than 3 months' notice of the amount to be recovered or retained under paragraph (2).

(4) The former employee is entitled to a certificate from the former employing authority showing the amount retained under paragraph (2), the manner in which it is calculated, and the effect of the recovery or retention on his benefits or prospective benefits.

(5) In the event of any dispute as to the amount to be recovered or retained under paragraph (2), the former employing authority are not entitled to recover or retain any amount except after the monetary obligation has become enforceable under an order of a competent court or the award of an arbiter.

PART N — DECISIONS AND APPEALS

Initial decisions

N1

(1) Any question concerning—

(a) the rights or liabilities under these Regulations of an employee, or a person claiming to be treated as an employee, of a scheduled body, or

(b) the rights under these Regulations of a person who has been an employee of a scheduled body, or of his widow, dependants or executors, or

shall be decided in the first instance by the body concerned.

(2) Where the body by whom any such question falls to be decided is ascertainable by reference to regulations N2 to N6, that body is for the purposes of this regulation and of regulation N8 (appeals) the body concerned.

(3) A decision by the body concerned does not bind any other scheduled body or the Secretary of State.

Decisions by employing authorities as to status of employees

N2

(1) In relation to every employment under them of each of their employees a scheduled body are to decide—

(a) whether the employee is an officer or a manual worker,

(b) whether he is a whole-time, a variable-time or a part-time employee,

(d) whether or not he is a pensionable employee.

(2) If the body decide that a person is a pensionable employee in any employment they shall also decide—

(a) which of his emoluments are remuneration on which contributions are payable, and

(b) if he is a part-time employee, the proportion which his contractual minimum hours of employment in each week bear to those of a comparable whole-time employee.

(3) The questions specified in paragraph (1) and, where applicable, paragraph (2) are to be decided—

(a) within 3 months after the person enters the employment, and

(b) as soon as is reasonably practicable after—

(i) any statutory resolution is passed by the body for the purposes of regulation B1(5),

(ii) any change occurs in the number of his regular or usual hours of employment, or

(iii) any other change occurs in or in relation to the employment,

which is material for the purposes of these Regulations.

Decisions by administering authorities as to status of employees

N3

(1) In relation to any employment in which a person is a pensionable employee the appropriate administering authority are to decide—

(a) what previous service or employment (if any) he is entitled to reckon—

(i) as reckonable service, and

(ii) as qualifying service,

(b) whether it includes any, and if so what, periods of service as a part-time employee,

(d) whether a payment in lieu of contributions has been made or equivalent pension benefits have been assured under Part III of the Insurance Act in respect of any period of non-participating employment,

(e) the amount of any payment in lieu of contributions,

(f) what rate of contribution the employee is liable to pay to the appropriate superannuation fund, and

(g) whether he is entitled to reckon as reckonable service—

(i) any, and if so how many, added years, or

(ii) any, and if so what, additional period.

(2) The questions specified in paragraph (1) are to be decided as soon as is reasonably practicable after the person becomes a pensionable employee in the relevant employment but not later than 6 months after that event.

Decisions by administering authorities as to war service

N4

(1) Within 6 months after receiving notice of an election under regulation F3 (election as to war service) and the information mentioned in regulation F5(2)(a), an administering authority are to decide whether the conditions specified in regulation F3(2) to (9) are satisfied in relation to the person in respect of whom the notice was given.

(2) If they decide, or the Secretary of State determines under regulation N8, that those conditions are satisfied in relation to the person, the authority are, within 12 months after the date of notification of that decision or determination—

(a) in the case of a person who is a pensionable employee or entitled to a retirement pension under regulation E2, to decide what period if any he is entitled', or is to be deemed to have been entitled, to reckon as reckonable service by virtue of regulation F6(1)(a) or (b), or

(b) in any other case, to decide to which if any of the additional benefits specified in regulation F6(11) and (15) he or any other person is entitled.

(3) If the authority decide, or the Secretary of State determines under regulation N8, that a period is reckonable as mentioned in paragraph (2)(a), the authority are, within 3 months after the date of notification of that decision or determination, to decide whether regulation D8 applies.

Decisions by employing authorities as to benefits

N5

(1) Any question whether a person is entitled to a benefit under these Regulations is to be decided by the employing authority employing the person in respect of whose employment the question arises.

(2) For the purposes of paragraph (1) “benefit” includes a return of contributions but does not include a benefit specified in Part L or regulation F6(11) or (15).

(3) Any such question as is mentioned in paragraph (1) is to be decided as soon as is reasonably practicable after the cessation of the employment or, as the case may be, the death of the employee.

Decisions by administering authorities as to the amount of benefits

N6

(1) Where a person is entitled to a benefit which is or may become payable out of their superannuation fund, an administering authority are to decide the amount of the benefit.

(2) The amount of a benefit is to be decided as soon as is reasonably practicable after the person becomes entitled to it.

(3) For the purposes of this regulation “benefit” includes a return of contributions and a benefit specified in regulation F6(11) or (15).

Notification of decisions

N7

(1) As soon as is reasonably practicable after deciding any question, the body concerned shall send a written notification of their decision to every person whose rights or liabilities the question concerns.

(2) The written notification shall include—

(a) in the case of a decision that the person is not entitled to a benefit, the grounds for the decision, and—

(b) in the case of a decision as to the amount of a benefit, a statement showing how the amount is calculated, and

(i) to the address from which he may obtain further information about the decision, including details of any calculation of service or benefits, and

(ii) to his right of appeal under regulation N8 to the Secretary of State.

Appeals

N8

(1) Where the body concerned have either decided or failed to decide any such question as is mentioned in regulation N1 and written notice of appeal is served on the Secretary of State, the question shall, subject to paragraph (2), be determined by him and his determination of it shall be final.

(2) The Secretary of State shall not under this regulation determine any question that fell to be decided by the body concerned in the exercise of a discretion conferred on them by these Regulations.

(3) Notice of appeal (which may be sent by post) may be served—

(a) by—

(i) an employee of a scheduled body or a person claiming to be treated as such an employee who is dissatisfied with any decision made under these Regulations by the body concerned as to his rights or liabilities or with the body’s failure to make any such decision; or

(ii) a person who has been an employee of a scheduled body, his widow, any dependant or his executors who is or are dissatisfied with any decision made under these Regulations by the body concerned as to his or their rights or with the body’s failure to make any such decision; or

(iii) any other person who is dissatisfied with any decision made by the body concerned as to his rights under Part F or with the body’s failure to make any such decision,

within 3 months from the date on which he was notified of an authority’s decision or 3 months after their failure to make a decision, and or

(b) where the body concerned are not an administering authority, by the administering authority maintaining the superannuation fund to which the body pay employer’s contributions, within the period of 3 months from the date of the employing authority’s decision or their failure to make a decision.

(4) For the purpose of this regulation the body concerned shall be deemed to have failed to have made a decision if, after 3 months from the date on which they receive a written request from a person or administering authority that they decide a question, they have not decided that question.

(5) If the Secretary of State is satisfied that there are reasonable grounds for not serving the notice within the period specified in paragraph (3)(a), it may be extended by such longer period as the Secretary of State may allow.

PART P — SUPERANNUATION FUNDS AND PAYMENTS BY AUTHORITIES

Superannuation funds

P1

(1) The superannuation fund, other than any further fund established under the Local Government Superannuation (Funds) (Scotland) Regulations 1986[^f00056], maintained immediately before 21st December 1987 under the 1974 Regulations—

(a) by each regional council,

(b) by the Orkney Islands Council, and

shall be maintained by those bodies for the purposes of these Regulations and for the purposes of regulations P2, P3, P4 and P10 shall be known as “the fund”.

(2) Any further fund established under the Local Government Superannuation (Funds) Scotland) Regulations 1986 by a council mentioned in paragraph (1) immediately before 21st December 1987 shall subject to regulation P4 be maintained by those bodies for the purposes of these Regulations.

(3) Every regional council and islands council who by virtue of paragraph (1) is administering a superannuation fund and who enters into an admission agreement under regulation B6 may establish and administer for the purposes of these Regulations a further superannuation fund or funds which shall be known as the further fund or further funds respectively.

Apportionment of the fund

P2

(1) Upon the establishment of a further fund the fund shall be apportioned and the provisions of Schedule 19 shall apply in all cases for the purposes of such apportionment and for the transfer of assets from the fund to the further fund as those provisions apply where such a change of employment occurs as is mentioned in regulation Q2(6); and as if—

(a) references to the previous fund to be apportioned under that Schedule were references to the fund, and references to the fund of the new fund authority were references to the further fund; and

(b) paragraph 7 of that Schedule and, in paragraph 8, the words “Subject to paragraph 7” were omitted.

(2) The administering authority shall bear the costs of the apportionment required by this regulation.

Pensions increase

P3

(1) In respect of any employee of a body specified in column (1) of Schedule 20 who is a person admitted to the fund or a further fund, that fund shall bear the cost of increases of pensions, allowances and gratuities under the provisions of the Pensions (Increase) Act 1971[^f00057] where and to such extent as those pensions, allowances and gratuities relate to service undertaken by the employee following the date referred to in column (2) of Schedule 20 in relation to his employing body or the date of his admission to the fund or a further fund, if later.

(2) For the purposes of paragraph (1) above the costs of pensions increase attributable to any part of the pension, allowance or gratuity payable by virtue of—

(a) an election under regulation D12 or D13 of the 1974 Regulations or regulation C5 or C6;

(b) any increase in reckonable service made in accordance with the provisions of Schedule 9 to the 1974 Regulations or the provisions of Schedule 10; or

(c) a transfer value received under the provisions of Part P or Part Q of the 1974 Regulations or Part J or Part Q of these Regulations;

shall be borne by that fund to which the employee has been admitted.

(3) Where under the provisions of regulation P4 a further fund is dissolved, the fund shall subsequent to the date of such dissolution meet the cost of pensions increase so far as these costs would have been met by the further fund in respect of liabilities arising before the date of dissolution.

Dissolution of further funds

P4

(1) The administering authority may if they think fit dissolve a further fund and transfer the assets thereof to the fund, and thereupon—

(a) any entitlement to participate in the benefits of the further fund shall become an entitlement to participate in the benefits of the fund; and

(b) the fund shall become the appropriate superannuation fund for those participants.

(2) The administering authority may not dissolve a further fund unless they have given notice of not less than 28 days to the bodies whose employees are entitled to participate in that fund of their intention to dissolve the fund.

Management of superannuation funds

P5

Every administering authority shall in each year carry and credit to the appropriate superannuation funds—

(a) the amounts contributed during the year by pensionable employees entitled to participate in the benefits of that fund,

(b) the employer’s contributions payable by scheduled bodies under regulation P12,

(c) all dividends and interest arising during the year out of the investment or use of that fund or any part thereof, and any capital moneys resulting from the realisation of investments or from the repayment of moneys used temporarily for other authorised purposes,

(d) the amount of any additional contributory payments received by the administering authority under these Regulations, and

(e) any other sum which the administering authority may become liable to carry to that fund under these Regulations.

Use and Investment of superannuation funds' moneys

P6

(1) Subject to paragraphs (3) to (7), an administering authority—

(a) shall invest any moneys forming part of the superannuation fund or funds maintained by them (“fund moneys”) that are not for the time being required to meet payments to be made out of the funds under these Regulations, and

(b) may vary the manner in which any fund moneys are for the time being invested.

(2) For the purposes of this regulation and of regulation P5(c), investment includes—

(a) any contract which by virtue of section 45 of the Finance Act 1984[^f00058] (extension of pension schemes' tax exemptions to dealings in financial futures and traded options) is to be regarded as an investment for the purposes of the enactments referred to in that section, and

(b) use by the administering authority for any purpose for which they have a statutory borrowing power.

(3) On the total of any fund moneys used by them and for the time being not repaid an administering authority shall pay interest to the fund at a rate no lower than the lowest rate at which that amount could have been borrowed by them at arm’s length, otherwise than by way of overdraft from a bank, at 7 days' notice.

(4) An administering authority shall not—

(a) make any investment in securities of companies other than listed securities so as to cause the total value of such investments (except investments made in accordance with a scheme under section 11 of the Trustee Investments Act 1961[^f00059] to exceed 10% of the value at the time of all investments of fund moneys, or

(b) make any investment, other than—

(i) an investment made in accordance with a scheme under section 11 of the Trustee Investments Act 1961, or

(ii) an investment falling within paragraph 1 of Part I or paragraph 1 or 2 of Part II of Schedule 1 to that Act, or

(iii) a deposit with an institution authorised for the purposes of section 3 of the Banking Act 1987[^f00060] or with a person for the time being specified in Schedule 2 to that Act,

so as to result in more than 5% of the value at the time of all investments of any fund’s moneys being represented by a single holding, or

(c) make any deposit falling within sub-paragraph (b)(iii) so as to bring the aggregate of any fund’s moneys deposited with any one bank, institution or person other than the National Savings Bank to an amount which exceeds 10% of the value at the time of all investments of that fund’s moneys, or

(d) lend to any person other than Her Majesty’s Government in the United Kingdom or the Government of the Isle of Man, or use as mentioned in paragraph (2), or deposit with a person specified in paragraph 12 or 13 of Schedule 2 to the Banking Act 1987, any fund moneys so as to bring the aggregate of any fund’s moneys so lent, used or deposited to an amount which exceeds 10% of the value at the time of all investments of that fund’s moneys.

(5) For the purposes of paragraph (4)(d) moneys are not lent if they are invested in registered securities to which section 1 of the Stock Transfer Act 1963[^f00061] applies or in listed securities.

(6) In the discharge of their functions under this regulation an administering authority shall have regard—

(a) to the need for diversification of investments of fund moneys,

(b) to the suitability of investments of any description of investment proposed and of any investment proposed as an investment of that description, and

(7) Paragraph (6)(c) does not apply where functions under this regulation are lawfully discharged, under arrangements made under section 56 of the Local Government (Scotland) Act 1973[^f00062] or otherwise, by an officer who is competent to give proper advice.

(8) Where any fund moneys are used as mentioned in paragraph (2), sub-paragraphs (2) and (3) of paragraph 25 of Schedule 3 to the Local Government (Scotland) Act 1975[^f00063] shall apply as they apply in the case of money so used under that paragraph; but except as aforesaid that paragraph shall not apply to a superannuation fund maintained under these Regulations.

(9) An administering authority may pay out of fund moneys any costs, charges and expenses incurred by them in the discharge of their functions under this regulation.

(10) For the purposes of this regulation—

“companies” includes companies established under the law of any territory outside the United Kingdom;

“listed securities” means securities in respect of which a listing has been granted and not withdrawn— on a stock exchange in the United Kingdom which is a recognised stock exchange within the meaning of the Prevention of Fraud (Investments) Act 1958[^f00064], or on a stock exchange outside the United Kingdom of international repute;

“local authority” means a local authority within the meaning of the Local Government (Scotland) Act 1973 or the Local Government Act 1972[^f00065], the Common Council of the City of London, the Council of the Isles of Scilly, and a district council within the meaning of the Local Government (Northern Ireland) Act l972[^f00066];

“proper advice” means the advice of a person, including an officer of theirs, who is reasonably believed by the administering authority to be qualified by his ability in, and practical experience of, financial matters;

“securities” includes shares, stock and debentures;

“single holding” means investments— in securities of, or in units or other shares of the investments subject to the trusts of unit trust schemes managed by, or in loans to or deposits with, any one body, or in the acquisition, development or management of, or in any advance of money upon the security of, any separate interest in any one item of heritable property, or in the acquisition of any one item of moveable property; and the value at any time of all investments of fund moneys is to be taken to include the amount of any fund moneys used as mentioned in paragraph (2) and for the time being not repaid.

Accounts and audit

P7

As soon as may be after an audit of any of their superannuation funds an administering authority shall send each body whose employees contribute to that fund copies of the revenue account and balance sheet of the fund and of any report by the auditor.

Periodical valuation of superannuation funds

P8

(1) Every administering authority shall obtain an actuarial valuation of the assets and liabilities of each of their superannuation funds as at 31st March in the year 1990 and in every fifth year thereafter, together with a report by the actuary and shall for that purpose provide the actuary with the consolidated revenue account of each fund and such other information as he may require.

(2) Unless the Secretary of State allows an extended period, the valuation and report are to be obtained within 21 months from the date as at which the valuation is made.

(3) Forthwith upon receiving any such valuation and report an administering authority shall—

(a) send copies of them to the Secretary of State and to each body whose employees contribute to the fund,

(b) send the Secretary of State a copy of the consolidated revenue account with which the actuary was provided, and

(c) unless the report contains a summary of the assets of the fund at the date as at which the valuation was made, send the Secretary of State such a summary.

Actuary’s certificates

P9

(1) Every administering authority shall, as soon as is reasonably practicable after obtaining a valuation under regulation P8, obtain from the same actuary a certificate for each fund specifying—

(a) the common rate of employer’s contribution, and

(b) any individual adjustments,

for each year of the period of 5 years beginning with 1st April third following the date as at which the valuation was made.

(2) The common rate of employer’s contribution is the percentage of their pensionable employees' contributions to a fund during the year under regulation C2 or C3 which should in the actuary’s opinion be paid to that fund, so as to ensure its solvency, by all bodies whose employees contribute to it, having regard to—

(a) the existing and prospective liabilities of the fund arising from circumstances common to all those bodies, and

(b) the desirability of maintaining as nearly constant a rate as possible.

(3) An individual adjustment is any percentage or amount by which in the actuary’s opinion contributions at the common rate should in the case of a particular body be increased or reduced having regard to existing or prospective—

(a) liabilities of the fund, or

(b) benefits accruing to the fund,

arising from circumstances peculiar to that body.

(4) Forthwith upon receiving a certificate under this regulation an administering authority shall send a copy of it to the Secretary of State and to each body whose employees contribute to the fund.

(5) If—

(a) the common rate for the first year of the period to which an actuary’s certificate relates (“the new rate”) is less than the common rate for the last year of the period immediately preceding the period to which the certificate relates (“the preceding period”), and

(b) the certificate has been obtained more than 6 months before the end of the preceding period,

the new rate shall, if the actuary and the administering authority so agree, have effect for the whole or part of the last year of the preceding period.

Valuation and actuary’s certificates for further funds

P10

The administering authority shall, upon the establishment of a further fund, obtain from an actuary a certificate in respect of that further fund in accordance with the requirements of regulation P9 but for the period specified in regulation P8(1) there shall be substituted the period beginning with the date of the establishment of the further fund until the date of coming into effect of the rate specified by the actuary under regulation P8 for each fund following the first actuarial valuation of the original fund after the establishment of the further fund.

Cost of pensions increase

P11

Where under the provisions of regulation P3 the cost of pensions increase is to be met by a fund, the actuary, when setting a contribution rate for the purposes of regulation P9 or PlO for an employer specified in column (1) of Schedule 20, shall set a rate which shall be sufficient to cover the cost of the liabilities to be met from that fund including the cost of pensions increase under the Pensions (Increase) Act 1971 insofar as the latter cost is not met by other payments received by the fund.

Employer’s contributions

P12

(1) A scheduled body shall contribute to the appropriate superannuation fund in each year of any period of 5 years for which a certificate is required under regulation P9 at the common rate increased or, as the case may be, reduced by any individual adjustment which has been specified for the year in respect of the employing authority under regulation P9(1)(b).

(2) A scheduled body shall pay the contributions required by paragraph (1) at the intervals determined under regulation P15.

(3) If all or part of any sum due under paragraph (1) remains unpaid at the end of the period of one month after the date on which it becomes due, or of any subsequent period of one month, the employing authority shall pay to the appropriate fund a further contribution equal to one-twelfth of a year’s interest, at 1% above what was the base rate at the end of the first day of that month or period, on the amount remaining unpaid.

(4) Interest paid under paragraph (3) shall be carried to the appropriate superannuation fund.

Employer’s additional contributions

P13

(1) Where immediately before 21st December 1987 any payments remained to be made by an employee under regulation D10 (added years) or D11 (payments under former Regulations for added years) of the 1974 Regulations, his employing authority shall, so long as he remains in their employment, pay to the appropriate superannuation fund—

(a) contributions equal to the amounts payable by the employee under regulation C9(2), or

(b) where the amounts payable by the employee—

(i) were reduced under proviso (ii) to regulation 12(3) of the Benefits Regulations or the proviso to paragraph 1 of Schedule 6 to the 1974 Regulations, or

(ii) were or are reduced by virtue of the payment of a lump sum under Schedule 4 to the 1974 Regulations or Schedule 8 to these Regulations,

contributions equal to the amounts that would have been payable by the employee but for the reduction.

(2) Where on the employee’s ceasing to hold his employment the employing authority agree to pay a sum under paragraph 2A of Schedule 5 to the 1974 Regulations and the employee pays the required amount for the purposes of that paragraph, the employing authority shall pay the agreed sum to the appropriate superannuation fund before the end of the period of one month beginning on the date of the payment by the employee.

(3) If all or part of any sum due under the provisions of this regulation remains unpaid at the end of the period of one month after the date on which it becomes due, or of any subsequent period of one month, the employing authority shall pay to the administering authority a further sum equal to one-twelfth of a year’s interest, at 1 per cent above what was the base rate at the end of the first day of the period, on the amount remaining unpaid.

(4) Payments made in pursuance of paragraph (3) shall be paid into the appropriate superannuation fund.

(5) Where by virtue of paragraph 6 of Schedule 5 to the 1974 Regulations an election under regulation D10 of the 1974 Regulations continues to have effect, then for the purposes of this regulation the employing authority in whose employment the employee again became a pensionable employee shall be deemed from the date of his again becoming a pensionable employee to be the employing authority who gave consent to the election under regulation D10 of the 1974 Regulations.

Employer’s further payments

P14

Any extra charge on the appropriate superannuation fund resulting from—

(a) a determination under regulation D4 of the 1974 Regulations (previous employment under an officer to be treated as non contributing service), or

(b) a resolution under regulation D9 of the 1974 Regulations (non contributing service to be treated as contributing service), or

(c) a resolution under regulation D14 of the 1974 Regulations or regulation D7 of these Regulations (increase of reckonable service), or

(d) an additional benefit granted under regulation E13 of the 1974 Regulations or regulation E13 of these Regulations (additional benefits for female nursing staff),

shall be repaid to that fund by the scheduled body concerned.

Payments by employing authorities to administering authorities

P15

(1) Every scheduled body who are not an administering authority shall pay to the appropriate administering authority, at such intervals of not more than 12 months as that authority may determine—

(a) all amounts from time to time deducted from the remuneration of their pensionable employees under these Regulations,

(b) any amounts received by them under regulation C4, by deduction from remuneration or otherwise, during the interval,

(d) any extra charge payable under regulation P14, the amount of which has been notified to them by the administering authority during the interval, and

(e) a contribution towards the cost of the administration of the fund of which their pensionable employees are members.

(2) The annual amount of the contributions payable under paragraph (1)(e) is to be agreed between the body concerned and the administering authority or, in default of agreement, determined by the Secretary of State.

(3) Payments made in pursuance of, and interest paid under paragraph (6) on sums due under, paragraph (1)(a) to (d) shall be carried to the appropriate superannuation fund.

(4) Subject to paragraph (5), every payment under paragraph (1)(a) is to be accompanied by a statement showing—

(a) the name and remuneration of each of the pensionable employees in relation to whom the payment is made,

(b) the amounts comprised in the payment which represent deductions from the remuneration of each of those employees and the periods in respect of which the deductions were made,

(d) the names of any pensionable employees from whose remuneration no deductions have been made.

(5) An administering authority may direct that, instead of complying with paragraph (4), the bodies making payments to them under paragraph (1)(a) are to provide them with the information mentioned in paragraph (4) in such form, and at such intervals of not more than 12 months, as may be specified in the direct1on.

(6) If all or part of any sum due under the provisions of this regulation remains unpaid at the end of the period of one month after the date on which it becomes due, or of any subsequent period of one month, the employing authority shall pay to the administering authority a further sum equal to one-twelfth of a year’s interest, at one per cent above what was the base rate at the end of the first day of the period, on the amount remaining unpaid.

Funds out of which combined benefits are to be paid

P16

(1) Where under regulation E16 a person elects to receive a combined benefit, or where under regulation E18(1) the benefits in respect of any person fall to be calculated as a combined benefit in accordance with regulation E16, and the superannuation fund concerned is not the same in the case of the employments in respect of which the benefits become payable, then the fund authority maintaining the fund out of which the combined benefit has become payable (in this regulation referred to as the “second fund authority”) shall intimate to the fund authority maintaining the fund out of which the retirement pension was payable (in this regulation referred to as the “first fund authority”) that such a combined benefit has become payable.

(2) Where a first fund authority receives an intimation in terms of paragraph (1), that authority in lieu of any payments of benefits to or in respect of such a person shall make payments in accordance with paragraph (3) out of its superannuation fund to the second fund authority for the credit of its superannuation fund.

(3) The payments to be made for the purposes of paragraph (2) are to be equivalent in amount to the payments which would have been payable from the fund maintained by the first fund authority, but for the operation of either—

(a) regulation E16 in relation to the person who elected to receive combined benefits in terms of that regulation commencing with the date of his election, or

(b) regulation E18(1) in relation to the person or persons entitled to combined benefits in terms of that regulation commencing with the date of the death of the pensionable employee concerned in further pensionable employment,

and such payments (which shall comprise all sums due in respect of the period immediately prior to the date of payment) shall be made at quarterly intervals on the last day of March, June, September and December respectively or at such longer intervals as the fund authorities concerned may agree.

(4) Whenever all or part of any payment due under the foregoing provisions of this regulation remains unpaid at the end of the period of one month after the date on which it becomes due, or any subsequent period of one month, the first fund authority shall pay to the second fund authority a further sum equal to one-twelfth of a year’s interest, at one per cent above what was the base rate at the end of the first day of that period, on the amount remaining unpaid.

(5) Where after the combined benefit becomes payable the first fund authority make any payment in respect of the retirement pension to a person appearing to them to be entitled to it, the amount of that payment shall be deducted—

(a) by the second fund authority from the combined benefit payable to the pensioner, and

(b) by the first fund authority from the amount to be paid by them under paragraphs (2) and (3).

Provision to protection of pension

P17

Any increase in a pension which is required by virtue of sections 41A to 41C (protection of pensions) of the Pensions Act shall be paid out of the appropriate superannuation fund.

PART Q — INTERFUND ADJUSTMENTS

Interpretation

Q1

For the purposes of this Part, unless the context otherwise requires—

“fund authority” means— in relation to a person’s previous local government employment, the body maintaining the superannuation fund to which he was a contributor immediately before he ceased to be employed in his previous local government employment, or its successor body; and in relation to a person’s new local government employment, the body maintaining the superannuation fund to which he became a contributor in his new local government employment or its successor body;

“new local government employment” has the same meaning as in regulation Q2(1)(a) and “new employing authority” is to be construed accordingly;

“pension” does not include an allowance or gratuity;

“previous local government employment” has the same meaning as in regulation Q2(1)(a) and “previous employing authority” is to be construed accordingly.

Change of local government employment and fund authority

Q2

(1) Where—

(a) a person who has ceased to be employed in a local government employment (“the previous local government employment”) subsequently becomes employed in some other local government employment (“the new local government employment”), and

(b) in his new local government employment the fund authority (“the new fund authority”) is different from the fund authority (“the previous fund authority”) in his previous local government employment, and

(c) in his new local government employment he is entitled to reckon any reckonable service which he was entitled to reckon in his previous local government employment, and

(d) no direction has been made at any time in relation to his reckonable service in his previous local government employment under regulation M1, regulation L12 of the 1974 Regulations, or any corresponding provision of any earlier enactment,

the previous fund authority shall, subject to the following provisions of these Regulations, pay, out of a superannuation fund to which the person was a contributor to the new fund authority for the credit of their superannuation fund to which the person will be a contributor, a transfer value calculated in accordance with Part IV of Schedule 16.

(2) Subject to paragraphs (3), (4) and (5), if the change of employment occurs as a result of an Order or Regulations made under the Local Government (Scotland) Act 1973 in accordance with section 216 of that Act[^f00067] and the number of persons changing superannuation funds is more than 9 but less than 100, the transfer values payable under paragraph (1) shall be calculated as if they were payable under Part I of Schedule 16.

(3) An adjustment shall be made to the total sum payable under paragraph (2) if the assets of the fund of the previous fund authority immediately before any change of employment occurs are not adequate, or are more than adequate, to meet the accrued actuarial liabilities of the fund at that time.

(4) The total shall be adjusted to the extent that the actuaries of the funds concerned consider appropriate in the circumstances.

(5) If any question arises as to the application of paragraphs (3) and (4) or the actuaries are unable to agree on the adjustment to be made, the adjustment (if any) to be made shall be decided by an actuary appointed by the Secretary of State.

(6) If the change of employment occurs as a result of an Order or Regulations made under the Local Government (Scotland) Act 1973 in accordance with section 216 of that Act and the number of persons changing superannuation funds is 100 or more—

(a) no payment shall be made under paragraph (1); and

(b) the superannuation fund of the previous fund authority to which the persons were contributors shall be apportioned in accordance with Schedule 19.

(7) “Accrued actuarial liabilities” means the actual and potential liabilities of the fund in connection with any service or employment before the change of employment takes place.

Partial forfeitures

Q3

(1) Where—

(a) a direction has been made in relation to any person under regulation M1, or any corresponding provision of any earlier enactment, and

(b) any right to benefit under these Regulations, the 1974 Regulations or the former Regulations is retained, and

(c) the conditions of regulation Q2(1) are satisfied with the exception of the conditions in sub-paragraph (d) of that regulation,

the previous fund authority shall pay out of their superannuation fund to which the person was a contributor a transfer value to the new fund authority for the credit of their superannuation fund.

(2) The transfer value is to be an amount equal to the actuarial value of the remaining benefits.

PART R — MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES

Information to be supplied by certain employees

R1

(1) Subject to paragraph (4)—

(a) within 3 months after a person enters the employment of a scheduled body, and

(b) within 6 months after any change which is material for the purposes of these Regulations occurs in or in relation to a person’s employment under a scheduled body,

the body are to request the person in writing to provide them with the documents specified in paragraph (2).

(2) The documents mentioned in paragraph (1) are—

(a) a statement in writing of all his previous periods of employment (whether by a scheduled body or by any other person) and any national service and war service, and

(b) copies of all notifications previously given to him under these Regulations, the 1974 Regulations, the Local Government Superannuation (Administration) (Scotland) Regulations 1954[^f00068] or the Local Government Superannuation (Administration) (Scotland) Regulations 1938[^f00069].

(3) A request under paragraph (1) is to include a conspicuous statement directing the attention of the employee to the importance of his providing full and accurate information and warning him that any omission or inaccuracy may prejudice the ascertainment of his rights under these Regulations.

(4) Paragraph (1) does not apply where the body are satisfied—

(a) that the person is not a pensionable employee, or

(b) that they, or the administering authority if different, already have a complete and accurate record of any previous service or employment which is relevant for the purposes of these Regulations.

Records to be kept by authorities

R2

(1) A scheduled body are to keep, in such form as they think fit, a record of—

(a) the name of, and

(b) all their decisions under regulation N2 in relation to,

each of their pensionable employees.

(2) An administering authority are to keep, in such form as they think fit, a record of—

(a) the name of, and

(b) all their decisions under regulation N3 or N4 in relation to,

every pensionable employee in relation to whom they are the appropriate administering authority.

Transmission of documents and information

R3

(1) A scheduled body who are not an administering authority are to send the appropriate administering authority, as soon as is reasonably practicable—

(a) copies of all documents provided under regulation R1,

(b) copies of all notifications of decisions made under regulation N2 or N5,

(d) such other documents and information as the administering authority may reasonably require for the purposes of discharging their functions under these Regulations.

(2) A scheduled body who are not an administering authority—

(a) on receiving from a pensionable employee notice of his intended retirement, or

(b) on giving an employee notice to terminate his employment in circumstances in which he may become entitled to a return of contributions or to a benefit payable out of the appropriate superannuation fund, or

are to comply, as soon as is reasonably practicable, with the requirements in paragraph (3).

(3) The requirements mentioned in paragraph (2) are to inform the appropriate administering authority of the notice or other circumstances and—

(a) send them particulars of the employee’s remuneration during the period that is relevant to a decision on the amount of the benefit that may become payable to or in respect of him, and

(b) send them a copy of any relevant medical or death certificate and of any certificate issued by the body under regulation E24.

(4) An administering authority when notifying a person who is not in their employment of a decision under regulation N3 or N4 are to send a copy of the notification to the body, if any, who are the employing authority in relation to that person.

(5) If an administering authority decide, or the Secretary of State determines under regulation N8, that the conditions specified in regulation F3(2) to (9) are satisfied in relation to a person, and regulation F3(2)(f) applies and the scheme designated under regulation F5(2)(b) is not a scheme specified in Schedule 15, the authority shall as soon as is reasonably practicable—

(a) inform the scheme managers of the designated scheme that on receipt by the authority of a transfer value (calculated in accordance with Part V of Schedule 16) regulation F6(1) (reckonable service and benefits in respect of war service) would apply to the person, and

(b) inform them of the rate or amount, as the case may be, to be used in ascertaining C of the formula set out in that Part.

Provisions as to contributions equivalent premiums

R4

(1) Where a scheduled body pay a contributions equivalent premium under Part III of the Pensions Act in respect of any pensionable employee, they are entitled to recover, or if they are an administering authority to retain, out of the appropriate superannuation fund a sum not exceeding the amount of that premium, less the amount (if any) which they could recover or retain under section 47 of that Act in respect of the premium.

(2) Where such a contributions equivalent premium is refunded under regulation 8(3)(c) of the Occupational Pension Schemes (Contracting-out) Regulations 1984[^f00070], the authority to whom it is refunded shall pay to the superannuation fund to which the person involved has become a contributor a sum equal to the amount of the premium.

PART S — MISCELLANEOUS AND SUPPLEMENTAL

Periods of time

S1

Where a period of time specified in any Regulations revoked by these Regulations is current at the commencement of these Regulations, these Regulations have effect as if the corresponding provision of these Regulations had been in force when that period began to run.

Application to benefits in respect of former employments

S2

(1) Subject to paragraph (2), these Regulations apply in relation to benefits which—

(a) were before 21st December 1987 being paid, or

(b) may on or after that date become payable,

to or in respect of persons who before that date ceased to hold, or died while in, a local government employment.

(2) Where—

(a) a provision of these Regulations (“the new provision”) re-enacts with any modification a provision of any Regulations revoked by these Regulations (“the former provision”), and

(b) a person, to whom a benefit in relation to which the new provision applies was being paid, or may become payable, as mentioned in paragraph (1), is placed in a worse position by the new provision than he would have been in if the former provision had continued to have effect,

he may, by notice in writing given to the appropriate administering authority within 3 months after 21st December 1987, elect that the new provision shall apply in relation to the benefit as if it had re-enacted the former provision without modification.

(3) In this regulation “benefit” includes an allowance, a gratuity and a return of contributions.

Revocations

S3

The Regulations specified in Schedule 21 are revoked.

SCHEDULE 1 — GLOSSARY OF EXPRESSIONS

(1)	(2)
Expression	Meaning
“The Act of 1922”	The Local Government and other Officers' Superannuation Act 1922[^f00071].
“The Act of 1937”	The Local Government Superannuation (Scotland) Act 1937[^f00072].
“The Act of 1953”	The Local Government Superannuation Act 1953[^f00073].
“The Acts of 1937 to 1953”	The Local Government Superannuation (Scotland) Acts 1937 to 1953[^f00074].
“The Act of 1972”	The Superannuation Act 1972[^f00075].
“Actuary”	A Fellow of the Institute of Actuaries or of the Faculty of Actuaries in Scotland.
“Added period payment”	A payment made for the purposes of regulation C5 or C6, regulation D10 of the 1974 Regulations, or section 2(1) of the Act of 1953 or any similar provision contained in a local Act scheme.
“Added years”	An additional period which a person has become entitled to reckon as reckonable service by virtue of— regulation D10 of the 1974 Regulations, or regulation D6(2), or regulation 12 of the Benefits Regulations, or regulation 5 of the Local Government Superannuation (Reckoning of Service on Transfer) (Scotland) Regulations 1954[^f00076], or regulation 4(2)(b) of the Local Government Superannuation (England and Scotland) Regulations 1948 to 1954[^f00077], or any similar provision of a local Act scheme.
“Additional contributory payment”	A payment made under— regulation D6 or D7 of the 1974 Regulations, or regulation C9(2), or section 2(3) of the Act of 1953 as originally enacted or as having effect as mentioned in regulation A2(2)(c), or the Act of 1937 as originally enacted, the Act of 1922 or a local Act scheme, as a condition of being entitled to reckon any service either as service generally or as service of a particular character, or proviso (11) to section 8(2)(b) of the Act of 1937.
“Administering authority”	A body required to maintain a superannuation fund under these Regulations.
“Admission agreement”	An agreement made or continued in force as if made under regulation B6.
“Appropriate administering”	In relation to a pensionable employee
“authority”	and to the employing authority means the body maintaining the superannuation fund which is, in relation to him and to the appropriate superannuation fund.
“Appropriate superannuation fund”	Shall be construed in accordance with regulation C1.
“Approved non-local government employment”	Employment in which a person participates in an approved non-local government scheme.
“Approved non-local government scheme”	A non-local government scheme— the fund of which is wholly approved under section 208 of the Income and Corporation Taxes Act 1970[^f00078], or which is approved under section 222 of that Act or under Chapter II of Part II of the Finance Act 1970[^f00079], or which is approved by the Commissioners of Inland Revenue for the purposes of these Regulations.
“Base rate”	The highest base rate for lending purposes fixed by the Governors and Company of the Bank of Scotland, Clydesdale Bank plc and The Royal Bank of Scotland plc.
“The Benefits Regulations”	The Local Government Superannuation (Benefits) (Scotland) Regulations 1954 and 1955[^f00080].
“Child”	A person who— has not attained the age of 17 years, or has attained the age of 17 years and has since been receiving full-time education or undergoing a full-time course of training, of not less than 2 years' duration, for a trade, profession or calling, either— continuously, or except during a period which the appropriate administering authority, being satisfied that his education or training ought not to be regarded as completed, have in their discretion decided to disregard, or has attained the age of 17 years and is incapacitated by reason of ill-health or infirmity of mind or body which arose either before he attained that age or while receiving such full-time education or training.
“Contracted-out employment”	Shall be construed in accordance with section 30 of the Pensions Act.
“Contributory employee”	A person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937.
“Death gratuity”	A death gratuity payable under regulation E11.
“Disqualifying break of service”	A continuous period of 12 months or longer during no part of which was the person concerned a pensionable employee, contributory employee or local Act contributor or subject to the Act of 1922.
“Eligible child”	A child in relation to a person who has died after becoming entitled to a retirement pension is an eligible child if he is— a child of that person born within 12 months of the date on which he became entitled to that pension, or wholly or mainly dependent upon that person both before he became entitled to that pension and at the time of his death, a child adopted by the person before he became entitled to the retirement pension, or a child wholly or mainly dependent on the person both before he became entitled to the retirement pension and at the time of his death who is— the person’s step child, or an adopted child of a woman who married the person before he became entitled to the retirement pension, or a child accepted by the person as a member of the family. A child in relation to a person who has died in an employment in which he was a pensionable employee is an eligible child if he is— the person’s child born before the expiration of 12 months from the date of the person’s death or an adopted child of that person, or a child wholly or mainly dependent on the person at the time of his death who is— the person’s step-child, or an adopted child of a woman who has been married to the person, or a child accepted by the person as a member of the family.
“Employee”	An employee whether permanent or temporary, other than a person appointed to a post in a temporary capacity for a period of not more than 3 months or whose employment is of a casual nature.
“Employer’s contribution”	A sum payable under regulation P12(1).
“Employing authority”	The body employing a pensionable employee.
“Employment”	Shall be construed as including office.
“Enactment”	Shall be construed as including any instrument made under an Act.
“Equivalent pension benefits”	Has the meaning given by section 57(1) of the Insurance Act.
“The former Regulations”	Those of the enactments and instruments referred to in paragraph 5 of Schedule 7 to the Act of 1972 as applying to Scotland that were in force immediately before 16th May 1974 and the Miscellaneous Provisions Regulations.
“A further fund”	Has the meaning given to it by regulation P1(3).
“Guaranteed minimum”	A guaranteed minimum under section 35 of the Pensions Act.
“Guaranteed minimum pension”	A guaranteed minimum pension under section 26 of the Pensions Act.
“The Insurance Act”	The National Insurance Act 1965[^f00081].
“The Insurance Acts”	The National Insurance Acts 1965 to 1973[^f00082].
“Insurance code”	The Insurance Act, the Northern Ireland Act or the Isle of Man Act.
“Interchange rules”	Rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00083] (pensions of persons transferring to different employment) and any similar instrument made, or having effect as if made, under any other Act which makes similar provision.
“The Isle of Man Act”	The National Insurance (Isle of Man) Act 1961 (an Act of Tynwald).
“Judicially separated”	Judicially separated in circumstances in which the husband is not required by decree or order of any competent court to contribute to the support of his wife and is not in fact so contributing.
“Local Act contributor”	A person who was entitled to participate in the benefits of a superannuation fund maintained under a local Act scheme.
“Local Act scheme”	Has the same meaning as in section 8 of the Act of 1972.
“Local government employment”	In relation to any time before 16th May 1974, the expression means employment by virtue of which the person employed is, or is deemed to have been, a contributory employee or a local Act contributor. In relation to any time after 15th May 1974, the expression means employment by virtue of which the person employed is, or is deemed to be, a pensionable employee.
“Manual worker”	An employee who is not an officer.
“The Miscellaneous Provisions”	The Local Government Superannuation
“Regulations”	(Miscellaneous Provisions) (Scotland) Regulations 1973[^f00084].
“New fund authority”	Has the meaning given by regulation Q2(1)(b).
“The 1974 Regulations”	The Local Government Superannuation (Scotland) Regulations 1974[^f00085].
“Non-local government”	Means employment in which the person
“employment”	participates in a non-local government scheme.
“Non-local government scheme”	A superannuation scheme or other arrangement for superannuation, other than— the superannuation scheme provided in the Acts of 1937 to 1953 and the Regulations made thereunder, or in the Local Government Superannuation Acts 1937 to 1953[^f00086] and the Regulations made thereunder, a superannuation scheme provided in Regulations for the time being in force under section 7 of the Act of 1972, and a local Act scheme.
“Non-participating employment”	Has the same meaning as in section 56(1) of the Insurance Act.
“The Northern Ireland Act”	The National Insurance Act (Northern Ireland) 1959[^f00087].
“Officer”	An employee whose duties are wholly or mainly administrative, professional, technical or clerical.
“Part-time employee”	An employee who is neither a whole-time employee nor a variable-time employee.
“Passenger transport executive”	The Executive for a designated area within section 9(1) of the Transport Act 1968[^f00088].
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the Insurance Act.
“Pensionable age”	A person’s pensionable age is the earliest age at which (assuming continuous local government employment) he could become entitled by virtue of regulation E2(1)(a) or (b)(ii) to a retirement pension.
“Pensionable employee”	In relation to any time before 21st December 1987, the expression means a person who was a pensionable employee under the 1974 Regulations. In relation to any time after 20th December 1987, the expression is to be construed in accordance with regulation B1.
“Pensionable remuneration”	Shall be construed in accordance with regulation E22.
“The Pensions Act”	The Social Security Pensions Act 1975[^f00089].
“Preserved benefits”	Benefits to which a person— was entitled immediately before 21st December 1987 by virtue of regulation E2(1)(c) of the 1974 Regulations, or has become entitled by virtue of regulation E2(1)(c), and which have not become payable.
“Previous fund authority”	Has the meaning given by regulation Q2(1)(b).
“Public service scheme”	The Universities' Superannuation Scheme and any occupational pension scheme which— cannot come into force or be amended without the scheme or amendment being approved by a Minister of the Crown or government department, and includes provisions for any such whole-time service as is described in regulation F2(1), rendered before becoming entitled to participate in the scheme, to be reckonable as service in respect of which benefits are payable under the scheme.
“Qualifying service”	Shall be construed in accordance with regulation D2.
“Reckonable service”	Shall be construed in accordance with regulation D1.
“Registration officer”	A person holding, or deemed to be holding, an appointment under section 7 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965[^f00090].
“Relevant absence” and “relevant contribution period”	The meanings given by regulation C4(8).
“Remuneration”	Except to the extent that any standard remuneration agreement has been agreed under regulation G3, the expression means all the salary, wages, fees, poundage and other payments paid or made to an employee as such for his own use and the money value of any apartments, rations or other allowances in kind appertaining to his employment. The expression does not include— payments for non-contractual overtime, any allowance paid to an employee to cover the cost of office accommodation or clerk’s assistance, any travelling or subsistence allowance or other moneys to be spent, or to cover expenses incurred by him, for the purposes of his employment, any payment made to him on his ceasing to hold his employment in consideration of loss of holidays, or any payment accepted by him in lieu of notice to terminate his contract of employment; and for the purposes of calculating any payment based on remuneration to be made by an employee under these Regulations any reduction in remuneration by reason of the actual or assumed enjoyment of any statutory entitlement by the employee during any period of absence from duty shall be disregarded.
“Rent officer” and “deputy rent officer”	Any person who has been appointed a rent officer under section 43 of the Rent (Scotland) Act 1984[^f00091].
“Retirement pension”	A retirement pension payable under regulation E2.
“Retiring allowance”	A retiring allowance payable under regulation E2.
“Scheduled body”	A body or the predecessor of a body described in Schedule 3.
“Scheme managers”	In relation to a statutory scheme, the expression means the Minister of the Crown or police or fire authority administering the scheme. In any other case, the expression means the person responsible for the management of a non-local government scheme.
“Service”	Except in Part J, where it has the meaning given by regulation J1, the expression means service rendered to a scheduled body. Service rendered by an employee of a scheduled body whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the scheduled body.
“State pensionable age”	In the case of a man, 65; in the case of a woman, 60.
“Statutory scheme”	A scheme established under— section 1 of the Act of 1972, arrangements for superannuation maintained in pursuance of Regulations made or having effect as if made under section 9 or 10 of that Act, section 1 of the Police Pensions Act 1976[^f00092], or the Firemens' Pension Scheme made under the Fire Services Act 1947[^f00093].
“Trade dispute”	Has the meaning given by regulation C4(8).
“The Transitional Provisions Regulations”	The National Insurance (Non-participation—Transitional Provisions) Regulations 1974[^f00094].
“Variable-time employee”	An employee who has no contractual hours of employment.
“War service”	Shall be construed in accordance with regulation F2.
“War service provisions”	In relation to a public service scheme, means provisions of the kind specified in paragraph (b) of the definition of “public service scheme” in this Schedule.
“Water development board”	A board established under section 3 or 5 of the Water (Scotland) Act 1967[^f00095].
“Whole-time”	A person is a “whole-time employee”, and as the case may be a “whole-time officer” or a “whole-time manual worker”, if his contractual minimum hours of employment regularly or usually amount to 30 hours or more in each week.

SCHEDULE 2 — MODIFICATIONS TO THE REGULATIONS IN THEIR APPLICATION TO EMPLOYEES OF THE SCOTTISH SPECIAL HOUSING ASSOCIATION

1

Regulation C12(5) shall have effect as if it provided that any direction required by that regulation shall not have effect unless it has been approved by the Secretary of State.

2

For the purposes of Part D “service” rendered to the Association before 16th May 1945 shall not be construed as qualifying or reckonable service.

3

Regulation P6 shall have effect as if paragraph (2)(b) of that regulation were deleted.

4

Arrangements for actuarial valuations of, and reports on, the assets and liabilities of the fund administered by the Association and arrangements for making good any deficiency or for disposal of a disposable surplus disclosed by a valuation and report shall be made by the Secretary of State.

5

Where the General Manager of the Association elects by notice in writing given to the Association, a percentage, not exceeding 4.4%, of his remuneration shall be treated as not being remuneration for the purposes of these Regulations.

SCHEDULE 3 — PENSIONABLE EMPLOYEES

PART I

1

A regional council, an islands council or a district council.

2

A joint board or joint committee appointed under any enactment, order or scheme, all the constituent authorities of which are such councils as aforesaid.

3

A water development board.

4

A river purification board.

PART II

1

A variable-time employee of a body described in Part I who is also in the whole-time employment of such a body.

2

A whole-time employee or a variable-time employee of any other body to which section 270 of the Local Government (Scotland) Act 1947[^f00096] applied.

3

A whole-time employee of a passenger transport executive.

PART III

1

The requirements to be satisfied in order that a whole-time manual worker employed by a body described in Part I may be a pensionable employee by virtue of regulation B1(3)(c) are that—

(a) he became employed by that body as such a worker after ceasing to be employed in non-local government employment, and

(b) he has, not later than 12 months after the date on which he became employed by that body as such a worker, elected to become a pensionable employee by notice in writing given to that body.

2

A notice under paragraph 1(b) must also contain a declaration by the worker that his pension rights under his non-local government scheme will be preserved or that he has applied, or will apply, for their transfer to the appropriate administering authority.

SCHEDULE 4 — MAXIMUM LENGTH OF ADDITIONAL PERIODS

1

(1) Subject to paragraph 2, the maximum length of the period in respect of which payment may be made under regulation C5 or C6 or which may be specified in a resolution under regulation D7 is A—B, where—

A is the number of years specified in column (2) of the Table below against the age specified in column (1) which the person had attained at the appropriate time, and

B is the period he would otherwise be entitled to reckon as reckonable service in relation to his local government employment if he continued in it until he attained the age of 65 years. TABLE (1)(2)Age attainedNumber of years Any age less than 5540553256245716588590

(2) Subject to sub-paragraph (3), the appropriate time is the first day of the earliest period that the person is entitled to reckon as reckonable service in relation to his local government employment.

(3) Where that period is one of service as an officer of a scheduled body or former local authority, or one during which the person was subject to a non-local government scheme other than one which was or became a statutory scheme, the appropriate time is the first day of the earliest period of local government employment that the person is entitled to reckon as mentioned in sub-paragraph (2).

2

(1) In the case of a person who at the appropriate time was entitled to or had received superannuation benefits (including a return of contributions and any benefit by way of a lump sum payment) in respect of any local government employment or under any non-local government scheme, the number of years specified in column (2) of the Table in paragraph 1(1) is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that—

(a) the aggregate annual amount of—

(i) the actuarial value, expressed as an annuity payable to him, of those superannuation benefits, and

(ii) the part of his retirement pension attributable to reckonable service before attaining pensionable age, and

(iii) the actuarial value, expressed as an annuity payable to him, of the part of his retiring allowance attributable to such reckonable service, will not exceed two-thirds of his pensionable remuneration, and

(b) the aggregate amount of—

(i) his retiring allowance, and

(ii) any lump sum comprised in those superannuation benefits,

will not exceed one hundred and twenty eightieths of his pensionable remuneration.

(2) For the purposes of this paragraph—

(a) it is to be assumed that the person will, until he attains pensionable age, continue in the same local government employment and on the same scale of remuneration as at the material date,

(b) any reckonable service on or after the material date is to be disregarded,

(c) the material date is the date of, as the case may be, the election under regulation C5 or C6 or the resolution under regulation D7,

(d) a person who, when a scheduled body passed a resolution in respect of him under regulation D7, had not become a pensionable employee in their employment is to be treated as if he had on the date of the resolution become such an employee on the scale of remuneration at which the employment was offered to him, and

(e) regard is to be had to any Inland Revenue advice as to the calculation of the value of the earlier benefits.

SCHEDULE 5 — AMOUNT TO BE PAID FOR ADDITIONAL PERIOD

PART I — LUMP SUM PAYMENT

1

The amount to be paid by an employee who has made an election under regulation C3 is

$$A×B×C100,$ where— A is the length of the additional period, expressed in complete years and any fraction of a year, B is his remuneration at the time when he made the election, and C is the figure in Table I or II below appropriate to his age on his birthday next following the date of the election and to his pensionable age.$

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