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
| Member | Appropriate fund |
|---|---|
| 1. Former employee of East of Scotland Water Authority who transferred to Scottish Water on 1st April 2002. | Fund maintained by City of Edinburgh Council |
| 2. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Edinburgh premises of Scottish Water. | |
| 3. Former employee of West of Scotland Water Authority who transferred to Scottish Water on 1st April 2002. | Fund maintained by Glasgow City Council |
| 4. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Glasgow premises of Scottish Water. | |
| 5. Former employee of North of Scotland Water Authority who transferred to Scottish Water on 1st April 2002. | Fund maintained by Aberdeen City Council |
| 6. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose pay notice is prepared in the Inverness premises of Scottish Water. | |
| 7. Employee of Scottish Children’s Reporter Administration. | Fund maintained by Falkirk Council |
| 8. Employee of Scottish Environment Protection Agency. | Fund maintained by Falkirk Council |
| 9. Employee of Strathclyde Passenger Transport Authority. | Fund maintained by Glasgow City Council |
| 10. Employee of Strathclyde Passenger Transport Executive. | Fund maintained by Glasgow City Council |
| 11. Former employee of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board. | Fund maintained by Falkirk Council |
| 12. Former employee of Scottish Homes. | Fund maintained by City of Edinburgh Council |
| 13. Former employee of the Scottish Special Housing Association. | Fund maintained by City of Edinburgh Council |
| 14. Employee of the South East of Scotland Transport Partnership, other than an employee who falls within entries 15 to 17 below. | Fund maintained by City of Edinburgh Council |
| 15. Former employee of Clackmannanshire Council or Falkirk Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Falkirk Council |
| 16. Former employee of Fife Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Fife Council |
| 17. Former employee of Scottish Borders Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Scottish Borders Council. |
| 18. Employee of the Central and Tay Transport Partnership, other than an employee who falls within entry 19 below. | Fund maintained by Dundee City Council |
| 19. Former employee of Stirling Council who transferred to the Central and Tay Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Falkirk Council |
| 20. Employee of the Highlands and Islands Transport Partnership other than an employee who falls within entries 21 to 23 below. | Fund maintained by Highland Council |
| 21. Former employee of Argyll and Bute Council who transferred to the Highlands and Island Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by City of Glasgow Council |
| 22. Former employee of Moray Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Aberdeen City Council |
| 23. Former employee of Orkney Islands Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005. | Fund maintained by Orkney Islands Council |
| 24. Employee of the Scottish Police Services Authority, other than an employee who falls within entries 25 to 31 below. | Fund maintained by City of Glasgow Council |
| 25. Former employee of Fife Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Fife Council |
| 26. Former employee of Lothian and Borders Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by City of Edinburgh Council |
| 27. Former employee of Dumfries and Galloway Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Dumfries and Galloway Council |
| 28. Former employee of Tayside Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Dundee City Council |
| 29. Former employee of Central Scotland Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Falkirk Council |
| 30. Former employee of Northern Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Highland Council |
| 31. Former employee of Grampian Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police Public Order and Criminal Justice (Scotland) Act 2006. | Fund maintained by Aberdeen City Council |
| 32. Employee of VisitScotland, other than an employee who is a former employee of the Scottish Network 1 Tourist Board or the Scottish Network 2 Tourist Board who transferred to VisitScotland by virtue of paragraph 1 of Schedule 1 to the Tourist Boards (Scotland) Act 2006 and who was a member of the Scheme at the date of that transfer, for whom the appropriate fund is set out at entries 33 to 43 below. | Fund maintained by City of Edinburgh Council |
| 33. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dumfries network area. | Fund maintained by Dumfries and Galloway Council |
| 34. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Edinburgh network area. | Fund maintained by City of Edinburgh Council |
| 35. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Glasgow or Prestwick network area. | Fund maintained by City of Glasgow Council |
| 36. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Selkirk network area. | Fund maintained by Scottish Borders Council |
| 37. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Aberdeen network area. | Fund maintained by Aberdeen City Council |
| 38. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dundee or Perth network area. | Fund maintained by Dundee City Council |
| 39. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Kirkwall network area. | Fund maintained by Orkney Islands Council |
| 40. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Lerwick network area. | Fund maintained by Shetland Islands Council |
| 41. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Markinch network area. | Fund maintained by Fife Council |
| 42. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stornoway or Strathpeffer network area. | Fund maintained by Highland Council |
| 43. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stirling network area. | Fund maintained by Falkirk Council |
| 44. Former employee of Strathclyde Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Strathclyde Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00093]. | Fund maintained by City of Glasgow Council |
| 45. Former employee of Fife Police Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform(Scotland) Act 2012 would have been employed, if based on location of employment, by Fife Police Authority and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column [^f00094]. | Fund maintained by Fife Council |
| 46. Former employee of Lothian and Borders Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Lothian and Borders Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00095]. | Fund maintained by City of Edinburgh Council |
| 47. Former employee of Dumfries and Galloway Police Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Dumfries and Galloway Police Authority and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00096]. | Fund maintained by Dumfries and Galloway Council |
| 48. Former employee of Tayside Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Tayside Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00097]. | Fund maintained by Dundee City Council |
| 49. Former employee of Central Scotland Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Central Scotland Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00098]. | Fund maintained by Falkirk Council |
| 50. Former employee of Northern Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Northern Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00099]. | Fund maintained by Highland Council |
| 51. Former employee of Grampian Joint Police Board or constituent local authorities transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Police Authority who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Grampian Joint Police Board or constituent local authorities and any former employee of the Scottish Police Services Authority transferred to the Scottish Police Authority by the Police and Fire Reform (Scotland) Act 2012, who immediately before the transfer was an active member of the fund in the corresponding right hand column[^f00100]. | Fund maintained by Aberdeen City Council |
| 52. Former employee of Strathclyde Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Strathclyde Joint Fire and Rescue Board or constituent local authorities[^f00101]. | Fund maintained by City of Glasgow Council |
| 53. Former employee of Fife Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Fife Council[^f00102]. | Fund maintained by Fife Council |
| 54. Former employee of Lothian and Borders Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Lothian and Borders Joint Fire and Rescue Board or constituent local authorities, any former employee of the Fire College at Gullane transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service employed at the Fire College at Gullane[^f00103]. | Fund maintained by City of Edinburgh Council |
| 55. Former employee of Dumfries and Galloway Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Dumfries and Galloway Council[^f00104]. | Fund maintained by Dumfries and Galloway Council |
| 56. Former employee of Tayside Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Tayside Joint Fire and Rescue Board or constituent local authorities[^f00105]. | Fund maintained by Dundee City Council |
| 57. Former employee of Central Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Central Joint Fire and Rescue Board or constituent local authorities[^f00106]. | Fund maintained by Falkirk Council |
| 58. Former employee of Highlands and Islands Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Highlands and Islands Joint Fire and Rescue Board or constituent local authorities[^f00107]. | Fund maintained by Highland Council |
| 59. Former employee of Grampian Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Grampian Joint Fire and Rescue Board or constituent local authorities[^f00108]. | Fund maintained by Aberdeen City Council |
SCHEDULE 5 — Councillor Members
BENEFITS — Preliminary
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
OPTIONAL ADDITIONAL BENEFITS — Shared Cost Schemes
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ADMINISTRATION
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signed
JOHN SWINNEY — A member of the Scottish Government — 5th June 2014
Explanatory note
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Footnotes
[^f00001]: 2013 c.25.
[^f00051]: 1996 c.18; section 73 was substituted by the Employment Relations Act 1999; section 75B was inserted by the Employment Act 2002.
[^f00052]: S.I. 2010/1055.
[^f00053]: 2004 c.12; section 227 has been amended by the Finance Act 2009 and the Finance Act 2011.
[^f00054]: 2008 c.30; section 3 was substituted by the Pensions Act 2011 and there have been further amendments which are not relevant to this instrument.
[^f00055]: 2004 c.12; section 216 has been amended by the Finance Acts 2005, 2006, 2008 and 2011.
[^f00056]: 1998 c.46.
[^f00057]: 2004 c.35; section 293(8) was amended by S.I. 2007/3014.
[^f00058]: 1971 c.56.
[^f00059]: 1983 c.54; the definition of “competent authority” was inserted by S.I. 2007/3101.
[^f00060]: 2004 c.12; section 237B was inserted by the Finance Act 2011.
[^f00061]: 1995 c.26.
[^f00062]: 1995 c.26.
[^f00063]: 1993 c.48; the definition of “occupational pension scheme was substituted by the Pensions Act 2004 and was amended by S.I. 2007/3014.
[^f00064]: 1996 c.18; section 75A was inserted by the Employment Act 2002 and was amended by the Work and Families Act 2006.
[^f00065]: S.I. 2002/2788.
[^f00066]: 1999 c.30.
[^f00067]: 2004 c.35.
[^f00068]: 1993 c.48; section 1 has amendments which are not relevant to this instrument.
[^f00069]: 2004 c.12.
[^f00070]: 2000 c.8; Part 4A was inserted by the Financial Services Act 2012.
[^f00071]: 2006 c.46.
[^f00072]: 2004 c.12.
[^f00073]: 1951 c.65.
[^f00074]: 1996 c.14.
[^f00075]: 2013 c.25.
[^f00076]: 2004 c.12; section 237B was inserted by the Finance Act 2011.
[^f00077]: 1992 c.4.
[^f00078]: 1992 c.52.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Editorial notes
[^key-356a63b3cc973a2309320da4a1d80054]: Regulations revoked (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), reg. 1(1), sch. 6 para. 1(a) [Editorial note: No historical revised versions have been created for amendments to this S.S.I. made prior to its final revocation. A revised version of how the S.S.I. stood at its first commencement is available and, to see the document content as it originally stood when it was made, select the 'Original (As Made)' version. For further details of the amendments see the List of All Changes available in 'More Resources']
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