LegalizeThe Local Government Pension Scheme (Scotland) Regulations 2014
Made: 5th June 2014
Laid before the Scottish Parliament: 9th June 2014
Coming into force in accordance with regulation 1
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PART 1 — Membership, contributions and benefits
Preliminary Provisions
Citation, commencement and extent
1
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Introductory
2
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Membership
Active membership
3
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Restriction on eligibility for active membership
4
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Ending active membership
5
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Deferred members
6
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Pensioner members
7
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Pension credit and survivor members
8
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Contributions
Contributions
9
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Temporary reduction in contributions
10
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Contributions during absence from work
11
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Contributions during child-related leave
12
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Contributions during reserve forces service leave
13
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Contributions during absence for illness etc.
14
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Employer contributions during absences/Temporary reductions in contributions
15
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Additional pension contributions
16
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Additional voluntary contributions
17
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Rights to return of contributions
18
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Exclusion of rights to return of contributions
19
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Meaning of pensionable pay
20
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Assumed pensionable pay
21
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Pension accounts
Pension accounts
22
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Active member’s pension accounts
23
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Deferred member’s pension account and deferred refund account
24
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Retirement pension accounts : active members
25
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Retirement pension accounts : deferred and pension credit members
26
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Flexible retirement pension accounts
27
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Pension credit accounts
28
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Benefits
Retirement benefits
29
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Award of additional pension
30
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Commencement of pensions
31
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Election for lump sum instead of pension
32
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Commutation and small pensions
33
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Ill-health retirement
Early payment of retirement pension on ill-health grounds: active members
34
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Role of the IRMP
35
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Early payment of retirement pension on ill-health grounds: deferred members
36
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Calculation of ill-health pension amounts
37
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Survivor benefits
Death grants: active members
38
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Survivor benefits: partners of active members
39
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Survivor benefits: children of active members
40
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Death grants: deferred members and pension credit members
41
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Survivor benefits: partners of deferred members
42
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Survivor benefits: children of deferred members
43
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Death grants: pensioner members
44
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Survivor benefits: partners of pensioner members
45
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Survivor benefits: children of pensioner members
46
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Adjustments of benefits
No double entitlement
47
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Limit on total amount of benefits
48
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Guaranteed minimum pensions
49
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Pension debits
50
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PART 2 — Administration
Administering authorities
Scheme managers
51
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Admission agreement funds
52
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Administering authorities: governance compliance statement
53
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Accounts and audit
54
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Strategies, statements and reports
Pension fund annual report
55
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Funding strategy statement
56
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Pension administration strategy
57
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Statements of policy about exercise of discretionary functions
58
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Statements of policy concerning communications with members and Scheme employers
59
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Actuarial valuations
Actuarial valuations of pension funds
60
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Aggregate Scheme costs
61
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Special circumstances where revised actuarial valuations and certificates must be obtained
62
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Aggregate Scheme costs: revised certificates
63
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Supply of copies of valuations, certificates etc.
64
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Payments
Employer’s contributions
65
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Employer’s further payments
66
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Payment by Scheme employers to administering authorities
67
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Additional costs arising from Scheme employer’s level of performance
68
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Interest on late payments by Scheme employers
69
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Decisions
First instance decisions
70
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Notification of first instance decisions
71
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Applications to resolve disagreements
72
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Notice of decisions on disagreements
73
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Reference of disagreement for reconsideration by Scottish Ministers
74
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Notice of decisions on reconsideration of disagreement
75
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Rights of representation
76
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Appeals by administering authorities
77
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Exchange of information
78
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Interest on late payment of certain benefits
79
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Payments due in respect of deceased persons
80
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Payments for persons incapable of managing their affairs
81
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Non-assignability
82
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Deduction and recovery of member’s contributions
83
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Joint liability in respect of annual allowance charge
84
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Tax
85
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Pension increase under the Pensions Schemes Act 1993
86
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Annual benefit statements
87
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Information to be supplied by employees
88
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Forfeiture
Forfeiture of pension rights after conviction for employment-related offences
89
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Recovery or retention where former member has misconduct obligation
90
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Adjustment of accounts following forfeiture etc
91
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Protection of guaranteed minimum pension rights
92
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Certificates of protection
Certificate of protection
93
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Transfers
Rights to payment out of pension fund
94
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Contracting-out requirements affecting transfers out
95
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Bulk transfer (transfers of undertakings etc)
96
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Calculation of amount of transfer payment
97
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Inward transfers of pension rights
98
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Effect of acceptance of transfer value
99
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Changes of administering authority
100
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Councillors
Councillors
101
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SCHEDULE 1 — Interpretation
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SCHEDULE 2 — Scheme employers
PART 1
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PART 2
1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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11
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12
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13
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SCHEDULE 3 — Pension funds
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SCHEDULE 4 — Appropriate Funds
PART 1
1
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2
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3
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4
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5
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6
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TABLE
| Member | Appropriate fund |
|---|---|
| 1. An employee of an administering authority | Fund maintained by that authority |
| 2. A member falling within the Table in Part II of this Schedule | Fund specified for him or her in that table |
| 3. An employee of a company under the control of a Scheme employer specified in Schedule 2 | Fund which is appropriate fund for employees of that Scheme employer |
| 4. An admission agreement employee | Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made. |
| 5. Members for whom no fund is specified by paragraphs 1-4 | Fund maintained by the administering authority within whose local government area all or most of the member’s employing authority’s area lies |
PART 2 — Miscellaneous Authorities
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