The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

• (a) a monthly payment is missed; and

• (b) the payment is not made within 3 months after P receives a written demand from the scheme manager.

Monthly payments during gap in service

36

• (1) A member (P) who has a gap in service during the contributions payment period may choose to resume monthly payments on re-entering pensionable service.

• (2) P is taken to revoke a buy-out election if P’s gap in service exceeds 5 years.

CHAPTER 4 — Revocation and refund

Revoking a buy-out election

37

• (1) A member (P) may revoke a buy-out election at any time before the end of the contributions payment period.

• (2) If P revokes a buy-out election or is taken to revoke a buy-out election—

• (a) P’s monthly payments cease to be payable on the date of revocation; and

• (b) when a retirement pension becomes payable to P, the standard reduction applies to a proportion of the maximum as determined by the scheme manager.

• (3) In determining the proportion, the scheme manager must take into account—

• (a) the number of monthly payments made; and

• (b) the number of years stated in the buy-out election.

• (4) If P revokes the election or is taken to revoke a buy-out election, P may not make a subsequent buy-out election.

• (5) A revocation must be by written notice to the scheme manager.

• (6) A revocation has effect from the date it is received by the scheme manager (“date of revocation”).

Member leaves all pensionable service before qualifying for retirement benefits

38

• (1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before qualifying for retirement benefits in respect of that service.

• (2) If this paragraph applies, any monthly payments made before the last day of pensionable service must be refunded to P.

SCHEDULE 3 — Transitional provisions

PART 1 — Interpretation

Interpretation

1

In this Schedule—

• “closing date”, in relation to a transition member, means—for a member who is not a protected member, the scheme closing date; orfor a tapered protection member, the closing date for that member; or if P is a full protection member of the existing scheme, 31st March 2022;

• “exception” means an exception to section 18(1) of the Act;

• “existing scheme rules” means the provisions of the existing scheme, an existing club scheme or an existing public service scheme;

• “final salary benefits” means the benefits accrued in a final salary scheme in respect of which the pension entitlement payable to or in respect of a person’s pensionable service is or may be determined by reference to the person’s final salary;

• “full protection member”, in relation to the existing scheme, has the meaning given in Part 2;

• “protected member” means a full protection member or tapered protection member;

• “protection period”—for a full protection member, has the meaning given in Part 2;for a tapered protection member, has the meaning given in Part 3;

• “public service scheme” means a scheme under section 1 of the Act;

• “scheme closing date”, in relation to the existing scheme, means 31st March 2015;

• “tapered protection member”, in relation to the existing scheme, has the meaning given in Part 3;

• “tapered protection closing date” has the meaning given in paragraph 5;

• “transition date” means—for a tapered protection member of the existing scheme, the day after the tapered protection closing date; for a full protection member of the existing scheme, other than a full protection member to whom a retirement pension has become payable under the existing scheme, 1st April 2022; for a transition member by virtue of the application of paragraph 13 who is not a protected member of the existing scheme, the day after the scheme closing date.

Meaning of “active member of existing scheme”

2

• (1) For the purpose of this Schedule, a person (P) is an active member of the existing scheme on a given date if on that date—

• (a) P is in pensionable service under the existing scheme; ...

• (b) P is on a gap in service not exceeding 5 years ; or

• (c) P is in receipt of an ill-health pension in respect of the existing scheme.

• (2) A person who is an active member of the existing scheme on the scheme closing date ceases to be an active member of that scheme on the earlier of—

• (a) the day on which a retirement pension (other than a phased retirement pension) becomes payable to P under the existing scheme; or

• (b) the day on which P begins a gap in service which—

• (i) begins after the scheme closing date; and

• (ii) exceeds 5 years.

Meaning of “continuity of service”

3

A transition member (P) has continuity of service unless P has a gap in service exceeding 5 years which—

• (a) begins on or before the closing date; and

• (b) ends on the day on which P becomes an active member of this scheme.

Gap in service after scheme closing date

4

In relation to any period after the scheme closing date, a person (P) is not on a gap in service while P is in pensionable service under—

• (a) another public service scheme; or

• (b) a new public body pension scheme[^f00046].

Meaning of “closing date” for a tapered protection member

5

• (1) The closing date for a tapered protection member is a date between 31st May 2015 and 31st January 2022 (inclusive) determined by the scheme manager by reference to a table published for that purpose.

• (2) The closing date must fall on the last day of a month.

PART 2 — Exceptions for full protection members

Meaning of “full protection member”

6

• (1) A person (P) is a full protection member of an existing scheme on the scheme closing date if sub-paragraph (1A) or (1B) applies.

• (1A) This sub-paragraph applies if—

• (a) on that date, P is an active member of the existing scheme;

• (b) on 31st March 2012, P was an active member of the existing scheme; and

• (c) unless P dies, P would reach normal pension age under the existing scheme before 2nd April 2022.

• (1B) This sub-paragraph applies if—

• (a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

• (b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

• (c) a pension in respect of all of P’s service in the existing public service scheme has not become payable on or after 1st April 2012; and

• (d) unless P dies, P would reach normal pension age under the existing scheme and the existing public service scheme on or before 1st April 2022.

• (2) P ceases to be a full protection member of the existing scheme on whichever of the following days occurs first—

• (a) the day on which P ceases to be in pensionable service under the existing scheme; or

• (b) 31st March 2022.

Exception for full protection member during protection period

7

• (1) The protection period for a full protection member (P) is the period which—

• (a) begins on the day after the scheme closing date; and

• (b) ends when P ceases to be a full protection member.

• (2) Section 18(1) of the Act does not apply to P during the protection period.

• (3) During the protection period—

• (a) P’s pensionable service is pensionable service under the existing scheme; and

• (b) benefits are to be provided under that scheme to or in respect of P in relation to that pensionable service.

Full protection member not eligible to join this scheme

8

While a person (P) is a full protection member, P is not eligible to be a member of this scheme.

PART 3 — Exceptions for tapered protection members

Meaning of “tapered protection member”

9

• (1) A person (P) is a tapered protection member of an existing scheme on the scheme closing date if sub-paragraph (1A) or (1B) applies.

• (1A) This sub-paragraph applies if—

• (a) on that date, P is an active member of the existing scheme;

• (b) on 31st March 2012, P was an active member of the existing scheme; and

• (c) unless P dies, P would reach normal pension age under the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive).

• (1B) This sub-paragraph applies if—

• (a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

• (b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

• (c) a pension in respect of all of P’s service in the existing public service scheme has not become payable on or after 1st April 2012; and

• (d) unless P dies, P would reach normal pension age under—

• (i) the existing scheme between 2nd April 2022 and 30th September 2025 (inclusive); and

• (ii) the existing public service scheme on or before 30th September 2025.

• (2) P ceases to be a tapered protection member on whichever of the following days occurs first—

• (a) P’s closing date; or

• (b) the day on which P ceases to be an active member of the existing scheme.

Exception for tapered protection members during protection period

10

• (1) The protection period for a tapered protection member is the period which—

• (a) begins on the day after the scheme closing date; and

• (b) ends when P ceases to be a tapered protection member.

• (2) Section 18(1) of the Act does not apply to P during the protection period.

• (3) During the protection period—

• (a) P’s pensionable service is pensionable service under the existing scheme; and

• (b) benefits are to be provided under that scheme to or in respect of P in relation to that pensionable service.

Tapered protection member not eligible to join this scheme

11

While a person (P) is a tapered protection member, P is not eligible to be a member of this scheme.

PART 4 — Transition members becoming active members of this scheme

Meaning of “transition member”

12

A person to whom paragraph 13 applies is a transition member.

Active members of the existing scheme

13

This paragraph applies to a person (P) if—

• (a) P is a member of the existing scheme by virtue of his or her pensionable service under that scheme before the transition date; and

• (b) P is a member of this scheme by virtue of his or her pensionable service under this scheme on or after the transition date.

Transition members with continuity of service

14

A transition member (P) who has continuity of service becomes an active member of this scheme—

• (a) if P is in pensionable service on the transition date, on that date; or

• (b) on re-entering pensionable service after the transition date.

Transition members without continuity of service

15

A transition member (P) who does not have continuity of service becomes an active member of this scheme when P re-enters pensionable service on or after the transition date.

PART 5 — Receipt of club transfer values

Application of Part

16

• (1) This Part applies to a member who applies under these Regulations for a club transfer value to be accepted from an existing club scheme (“the sending scheme”).

• (2) This Part does not apply if—

• (a) the person (P) has reached 75;

• (b) retirement benefits have become payable to P under this scheme or under the sending scheme; or

• (c) the sending scheme was a money purchase arrangement to which P’s previous employer made no contribution.

Member with full protection

17

• (1) This paragraph applies if a full protection member of the existing scheme applies to the scheme manager for a club transfer value to be accepted.

• (2) On receipt of the application, the scheme manager must accept payment of the club transfer value if it is offered.

• (3) The club transfer value must be paid into the existing scheme.

Member with tapered protection or no protection

18

• (1) This paragraph applies if a tapered protection member or a transition member who is not a protected member applies to the scheme manager for a club transfer value to be accepted.

• (2) On receipt of the application, the scheme manager must accept payment of the club transfer value if it is offered.

• (3) Payment of the club transfer value must be accepted into—

• (a) the existing scheme so far as the payment relates to—

• (i) benefits accrued in respect of pensionable service before the transition date, or

• (ii) final salary benefits whenever accrued; or

• (b) this scheme so far as the payment relates to benefits, other than final salary benefits, accrued in respect of pensionable service on or after the transition date.

PART 6 — Payment of benefits to transition members

CHAPTER 1 — General

Reaching normal pension age

19

• (1) If a transition member (P) who applies for payment of retirement benefits under both schemes has reached normal pension age under the existing scheme but has not reached normal pension age under this scheme, the benefits payable under this scheme are to be actuarially reduced.

• (2) If P has not reached normal pension age under the existing scheme or under this scheme, the benefits payable under both schemes are to be actuarially reduced.

• (3) If P has reached normal pension age—

• (a) under the existing scheme, the benefits payable under that scheme are to be actuarially enhanced under the existing scheme rules (if applicable); or

• (b) under both schemes, the benefits payable under both schemes are to be actuarially enhanced (if applicable).

Application of existing scheme rules

20

• (1) The 2005 Regulations apply in relation to the calculation of benefits payable in respect of pensionable service under the existing scheme, save that an application for payment of benefits must be made under regulation 159 of these Regulations and not under the 2005 Regulations.

• (2) The 2005 Regulations apply in relation to the payment of additional pension with a retirement pension under the existing scheme, save that an application for payment of benefits must be made under regulation 159 of these Regulations and not under the 2005 Regulations provided that a relevant election has been made before the transition date.

• (3) The 2005 Regulations apply until 31st March 2022 in relation to an election made by a person (P) for contributions to be paid monthly under paragraph 3(a) of Schedule 2A to those Regulations if the election is made before—

• (a) the date P ceases to be in pensionable service under the existing scheme, if P is a full protection member; or

• (b) the transition date.

Determination of final salary

21

Subject to paragraph 21A, for the purpose of calculating benefits payable under the existing scheme to or in respect of a transition member with continuity of service, the member’s final salary is determined by reference to Schedule 7 to the Act.

Annual rate of pension

22

The annual rate of pension payable to a transition member is found by adding—

• (a) the annual rate of pension payable under the existing scheme; and

• (b) the annual rate of pension payable under this scheme.

CHAPTER 2 — Application for payment of benefits

Application for payment of age retirement pension

23

• (1) When a transition member (P) applies for payment of an age retirement pension under this scheme, P must also apply under regulation E36 of the 2005 Regulations for payment of retirement benefits in respect of pensionable service under the existing scheme.

• (2) A transition member (P) who has not reached normal pension age under this scheme may apply under regulation 159 for payment of age retirement benefits in respect of P’s pensionable service under the existing scheme without applying for payment of P’s retirement benefits in respect of pensionable service under this scheme.

Application for payment of phased retirement pension

24

• (1) When a transition member (P) makes a phased retirement application under this scheme, P may also elect under regulation C4B of the 2005 Regulations[^f00047] to receive phased retirement benefits in respect of pensionable service under the existing scheme.

• (2) P may elect to receive phased retirement benefits under the existing scheme without making a phased retirement application under this scheme.

• (3) The phased retirement proportion specified in a phased retirement application under this scheme may be different from the fraction of reckonable service specified in an election under the existing scheme.

Application for payment of premature retirement pension

25

When a transition member (P) applies for payment of a premature retirement pension under this scheme, P must also apply under regulation E36 of the 2005 Regulations for payment of retirement benefits in respect of pensionable service under the existing scheme.

Application for payment of early retirement pension

26

When a transition member (P) applies for payment of an early retirement pension under this scheme, P must also apply under regulation E36 of the 2005 Regulations for payment of retirement benefits in respect of pensionable service under the existing scheme.

Application for payment of ill-health pension

27

• (1) A transition member (P) will receive any benefits payable under this scheme as part of P’s ill-health pension payable under the existing scheme if—

• (a) P applies before P’s transition date for payment of an ill-health pension; and

• (b) P’s application is successfully determined after that date.

• (2) P will receive under this scheme any benefits due to P in respect of P’s pensionable service in the existing scheme if P makes a successful application for payment of an ill-health pension under this scheme.

Entitlement to payment of total incapacity pension

28

• (1) Save as provided in sub-paragraph (2), a transition member who becomes entitled to payment of a total incapacity pension under this scheme is not entitled to payment of a total incapacity pension under regulation E10A of the 2005 Regulations.

• (2) P may receive payment of total incapacity benefits under the 2005 Regulations if—

• (a) before P’s transition date, P makes an application under regulation E10A of the 2005 Regulations which is not determined by the transition date;

• (b) P’s application is successfully determined after the transition date; and

• (c) P has not made a subsequent application under regulation 159 of these Regulations for payment of total incapacity benefits.

Calculation of retirement benefits after ill-health pension ceases to be payable

29

• (1) This paragraph applies to a transition member (P) if—

• (a) P is entitled to receive benefits payable under this scheme; and

• (b) P was in receipt of a previous ill-health pension following an application which was received by the Scottish Ministers before 1st April 2007.

• (2) When this paragraph applies, regulation E17 of the 2005 Regulations applies with the modification that “(including pensionable service under the Teachers’ Pension Scheme (Scotland) Regulations 2014)” is inserted after “reckonable service”.

Reduction of ill-health pension and total incapacity pension

30

• (1) This paragraph applies to a transition member (P) if—

• (a) P is entitled to receive benefits payable under this scheme, including total incapacity pension; and

• (b) P was in receipt of a previous ill-health pension following an application which was received by the Scottish Ministers before 1st April 2007.

• (2) When this paragraph applies, the scheme manager may determine after taking advice from the scheme actuary that either or both of the following benefits are reduced—

• (a) P’s total incapacity benefits under this scheme;

• (b) part of P’s ill-health benefits under regulation E17 of the 2005 Regulations (including any by reference to paragraph 29).

Entitlement to payment of a short-service serious ill-health grant

31

• (1) Save as provided in this paragraph, a transition member (P) who becomes entitled to payment of a short-service serious ill-health grant under this scheme is not entitled to payment of a short-service serious ill-health grant under regulation E21 of the 2005 Regulations.

• (2) P may receive payment of a short-service serious ill-health grant under the 2005 Regulations if—

• (a) before P’s transition date, P makes an application under regulation E21 of the 2005 Regulations which is not determined by the transition date;

• (b) P’s application is successfully determined after the transition date; and

• (c) P has not made a subsequent application under regulation 159 of these Regulations for payment of a short-service serious ill-health grant.

• (3) The amount of the payment of a short-service serious ill-health grant payable under sub-paragraph (2) is calculated under regulation 119 of these Regulations.

Application for payment of a surviving adult pension

32

• (1) When the surviving adult of a transition member applies for payment of a surviving adult pension under this scheme, the surviving adult must also apply under regulation E36 of the 2005 Regulations for payment of an adult pension under the existing scheme.

• (2) The enhancement of a surviving adult pension—

• (a) is applied under regulation 142; but

• (b) is not applied under regulation E31 of the 2005 Regulations.

Calculation of a surviving adult pension of a surviving adult of a transition member

33

• (1) This paragraph applies to a short-term surviving adult pension payment to a surviving adult of a transition member.

• (2) The short-term rate of surviving adult pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation E28 of the 2005 Regulations.

Long-term rate of a surviving adult pension of a surviving adult of a transition member

34

The long-term rate of a surviving adult pension of a surviving adult (S) of a transition member is the sum of—

• (a) the surviving adult pension under this scheme;

• (b) the adult pension under the 2005 Regulations;

• (c) any enhancement S is entitled to under regulation 142; and

• (d) any enhancement S is entitled to under Schedule 6 to the 2005 Regulations.

Reduction of surviving adult pension

35

• (1) This paragraph applies if the surviving adult (S) of a transition member applies—

• (a) for payment of a surviving adult pension under this scheme; and

• (b) for payment of an adult pension under the 2005 Regulations.

• (2) When this paragraph applies, the scheme manager may determine after taking advice from the scheme actuary that either or both of the following enhancements of surviving adult pension benefits are reduced—

• (a) S’s enhancement of a surviving adult pension under regulation 142;

• (b) S’s enhancement of a surviving adult pension under Schedule 6 to the 2005 Regulations.

Application for payment of an additional (surviving adult) pension

36

When the surviving adult of a transition member applies for payment of an additional (surviving adult) pension under this scheme, the surviving adult must also apply under regulation E36 of the 2005 Regulations for payment of an additional pension under the existing scheme.

Application for payment of a child pension

37

• (1) When the eligible child of a transition member applies for payment of a child pension under this scheme, the eligible child must also apply under regulation E36 of the 2005 Regulations for payment of a child pension under the existing scheme.

• (2) The enhancement of a child pension—

• (a) is applied under regulation 149; but

• (b) is not applied under regulation E31 of the 2005 Regulations.

Calculation of a child pension of an eligible child of a transition member

38

• (1) This paragraph applies to a short-term child pension payment to a child of a transition member.

• (2) The short-term rate of child pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation E28 of the 2005 Regulations.

Rate of a child pension of an eligible child of a transition member

39

The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

• (a) the child pension under this scheme;

• (b) the child pension under the 2005 Regulations;

• (c) any enhancement C is entitled to under regulation 149; and

• (d) any enhancement C is entitled to under Schedule 6 to the 2005 Regulations.

Reduction of child pension

40

• (1) This paragraph applies if the eligible child (C) of a transition member applies—

• (a) for payment of a child pension under this scheme; and

• (b) for payment of a child pension under the 2005 Regulations.

• (2) When this paragraph applies, the scheme manager may determine after taking advice from the scheme actuary that either or both of the following enhancements of child benefits are reduced—

• (a) C’s enhancement of a child pension under regulation 149; and

• (b) C’s enhancement of a child pension under Schedule 6 to the 2005 Regulations.

Application for payment of a death in service grant

41

• (1) The beneficiary of a transition member (D) who is entitled to a death in service grant under this scheme is not entitled to a death in service grant under regulation E24 of the 2005 Regulations.

• (2) The amount of the death in service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E8 of the 2005 Regulations in respect of D’s pensionable service under the existing scheme, other than one already recovered.

Application for payment of a death out of service grant

42

• (1) When the beneficiary of a transition member applies for payment of a death out of service grant under this scheme, the beneficiary must also apply under regulation E36 of the 2005 Regulations for payment of a death out of service grant under the existing scheme.

• (2) The amount of the death out of service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E8 of the 2005 Regulations in respect of D’s pensionable service under the existing scheme, other than one already recovered.

Application for supplementary death grant

43

The beneficiary of a transition member who is entitled to a supplementary death grant under this scheme is not entitled to a supplementary death grant under the existing scheme.

Application for payment of benefits for pension credit members

44

• (1) If a transition member (P) has not reached normal pension age under the existing scheme when P applies for payment of a pension credit retirement pension under this scheme, P must also apply for payment of benefits in respect of pensionable service under the existing scheme.

• (2) If P has reached normal pension age under the existing scheme, P may apply for payment of a pension credit retirement pension in respect of pensionable service under—

• (a) either the existing scheme or this scheme; or

• (b) both the existing scheme and this scheme.

PART 7 — Provision in relation to existing scheme

Election to opt out of existing scheme continues to have effect

45

A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on the scheme closing date—

• (a) P is not a protected member of the existing scheme; and

• (b) an election to opt out of the existing scheme in relation to that employment has effect.

Qualifying for retirement benefits under existing scheme

46

In determining whether a transition member with continuity of service is qualified for retirement benefits under the existing scheme, the member’s qualifying service includes the total of—

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

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

Nomination continues to have effect

47

A nomination under regulation E24 (death grants), E26A (nomination of partner) or E27 (nomination of other adult beneficiary) of the 2005 Regulations[^f00049] has effect as if made under Part 6 of these Regulations.

Repayment of balance of contributions

48

An application by a transitional member (P) for the repayment of the balance of P’s contributions under regulation 183 is also an application for any repayment of the balance of contributions due to P under regulations C11 to C13 of the 2005 Regulations.

Residential emoluments

49

Where the money value of residential benefits in kind of a transition member (P) is treated as part of P’s contributable salary for the purposes of regulation C1(1)(a) of the 2005 Regulations, this has effect as if an application had been made under regulation 35.

Transfer payments in respect of the existing scheme

50

A transfer payment made in respect of a transition member by the scheme manager must be in relation to any benefits accrued in this scheme and any service accrued under the existing scheme.

Election to pay contributions by a person serving in a reserve force

51

• (1) An election by a transition member (P) to pay contributions made under regulation C9 of the 2005 Regulations has effect as if made under regulation 25.

• (2) On becoming an active member of this scheme, P does not begin to accrue service which counts for the purpose of benefits in respect of P’s permanent service for the purpose of regulation C9(2) of the 2005 Regulations.

Signed

JOHN SWINNEY — A member of the Scottish Government — 28th October 2014

We consent

HARRIET BALDWIN — ALUN CAIRNS — Two of the Lords Commissioners of Her Majesty’s Treasury — 5th November 2014

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in Scotland. They re-enact (with corrections) the Teachers’ Pension Scheme (Scotland) Regulations 2014, which are revoked.

Part 2 contains governance provisions including delegation of the scheme manager’s functions and establishment of the Scottish Teachers’ Pension Scheme Pension Board and the Scottish Teachers’ Pension Scheme Advisory Board.

Part 3 provides for scheme membership, It sets out the key concepts of eligible employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme.

Chapter 2 explains how the amount of accrued pension is calculated.

Chapter 3 provides for the establishment of pension accounts.

Chapter 4 provides for the establishment of the active member’s account. This Chapter provides for the proportion of pensionable earnings accrued as pension to be revalued each year until the member leaves pensionable service.

Chapter 5 provides for the establishment of additional pension accounts.

Chapter 6 provides for deferred members’ accounts and explains how the provisional amount of deferred pension is calculated.

Chapter 7 provides for the establishment of pensioner members’ accounts.

Chapter 8 provides for the establishment of pension credit members’ accounts.

Part 5 provides for a member’s entitlement to payment of retirement benefits. It sets out the key concept of qualifying service.

Part 6 provides for death grants and survivors’ benefits.

Part 7 provides for benefits for pension credit members.

Part 8 provides for the payment and calculation of pension benefits. It also provides for the recovery and suspension of benefits in certain cases.

Part 9 provides for the payment of contributions by members and employers and also the repayment of a member’s contributions after short-service.

Part 10 provides for the payment and receipt of transfer values including club transfers.

Part 11 contains supplementary provisions on matters including employment records and the provision of information between the scheme and members.

Schedule 1 describes eligible employment.

Schedule 2 makes provision for pension flexibilities.

Schedule 3 makes transitional provision.

Footnotes

[^f00001]: 2013 c.25

[^f00002]: 2004 c.12.

[^f00003]: 1995 c.26.

[^f00004]: 2008 c.30.

[^f00005]: 1971 c.56.

[^f00006]: 1993 c.48.

[^f00007]: 1999 c.30.

[^f00008]: S.S.I. 2005/393.

[^f00010]: S.I. 2002/2788.

[^f00011]: Section 101AB was inserted by the Pensions Act 2004 (c.35), section 264.

[^f00012]: S.I. 1999/3312 to which there are amendments not relevant to these Regulations.

[^f00013]: S.I. 2002/2788.

[^f00014]: 1992 c.4.

[^f00015]: S.I. 2010/1056.

[^f00016]: See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

[^f00017]: S.I. 2006/246.

[^f00018]: See section 37 of the Act for the meaning of “employer”.

[^f00019]: S.I. 2010/772.

[^f00020]: The result is that 2 or more pensions or lump sums may be payable in respect of the one member.

[^f00021]: 1996 c.14.

[^f00022]: Contributions are deducted under Part 9.

[^f00023]: Regulation 183(4) provides for extinguishment of rights following the refund of the member’s contributions. Regulation 197(6) provides for extinguishment of rights following a transfer value payment.

[^f00024]: See the meaning of “standard increase” in Chapter 4 of Part 3.

[^f00025]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^f00026]: Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

[^f00027]: S.I. 2009/1171.

[^f00028]: 1998 c.11.

[^f00029]: 1965 c.32; the amount currently specified in S.I. 1984/539 is £5,000.

[^f00030]: 1985 c.66.

[^f00031]: 1986 c.45.

[^f00032]: 1911 c.28, 1920 c.75, 1939 c.121, 1989 c.6.

[^f00033]: Section 237B was inserted by the Finance Act 2011 (c.11), Schedule 17, paragraph 15.

[^f00034]: 1951 c.65.

[^f00035]: See regulation 121 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

[^f00036]: 1996 c.18; Part 8 was amended by Schedule 4 to the Employment Relations Act 1999 (c.26) and sections 1 and 3 of the Employment Act 2002 (c.22).

[^f00037]: Section 14 was amended by PA 1995, Schedules 5 and 7: section 15A was inserted by WRPA 1999, section 32; section 16 was amended by PA 1995, Schedule 5 and by WRPA 1999, Schedule 2.

[^f00038]: Section 17 was amended by the Child Support, Pensions and Social Security Act 2000 (c.19).

[^f00039]: Subsection (1A) was inserted by the Pensions Act 2007, Schedule 4.

[^f00040]: S.S.I. 2014/217.

[^f00041]: 1980 c.44.

[^f00042]: S.I. 1995/2814, to which there are amendments not relevant to these Regulations.

[^f00043]: 1992 c.37.

[^f00044]: 1989 c.39.

[^f00045]: S.I. 1977/1360.

[^f00046]: See section 30(5) of the Act for the meaning of “new public body pension scheme”.

[^f00047]: Regulation C4B was added by S.S.I. 2007/189 and amended by S.S.I. 2008/227.

[^f00049]: Regulation E26A was added by S.S.I. 2007/189.

Editorial notes

[^key-e52a74b2cc81acdc24e7d064aeda58a6]: Reg. 215 in force at 1.1.2015, see reg. 1(2)(a)

[^key-1ed1774f7609c11026b298632349ceb9]: Reg. 1 in force at 1.1.2015, see reg. 1(2)(a)

[^key-52170e8567f019312f384afd16bb4f66]: Reg. 3 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e87b209055e9665f7e07cef189857bef]: Reg. 2 in force at 1.1.2015, see reg. 1(2)(a)

[^key-8f034f5427d81d9214581a5ee4adf898]: Reg. 4 in force at 1.1.2015, see reg. 1(2)(a)

[^key-f864bedbb540838a1910833109223a80]: Reg. 5 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e9c7286c57c48b290df9856b94b2f84f]: Reg. 6 in force at 1.1.2015, see reg. 1(2)(a)

[^key-4faf355a39ac59c5aff7c84d1d20aaec]: Reg. 7 in force at 1.1.2015, see reg. 1(2)(a)

[^key-a9076bad1141a18b7bb4af2edc29ea90]: Reg. 8 in force at 1.1.2015, see reg. 1(2)(a)

[^key-3f80d0da257d5aa2aa875807bf7ede59]: Reg. 9 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e7da1be22e9f613f0bc0e9af5ee5f6c1]: Reg. 10 in force at 1.1.2015, see reg. 1(2)(a)

[^key-c044413bf08488581d36db70fbb37294]: Reg. 11 in force at 1.1.2015, see reg. 1(2)(a)

[^key-76ee4484f43cd971eae4e99cb28d25fe]: Reg. 12 in force at 1.1.2015, see reg. 1(2)(a)

[^key-3de3b083f1e08e3755f2b53ced7bfaa1]: Sch. 2 para. 3 in force at 1.4.2015, see reg. 1(2)(b)

[^key-55b186fe1376d15b3ed607805424f2ca]: Sch. 2 para. 31 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f584f323c0c2f6b9e5031b970c25901a]: Sch. 3 para. 1 in force at 1.4.2015, see reg. 1(2)(b)

[^key-54de548902958d258db9a23f1add10ee]: Sch. 3 para. 2 in force at 1.4.2015, see reg. 1(2)(b)

[^key-29429602624548682570ee031e3f2854]: Sch. 3 para. 6 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d13b824bb4d066d291841106ab8f3c8d]: Sch. 3 para. 9 in force at 1.4.2015, see reg. 1(2)(b)

[^key-897a06902b2f177892670c91ac7ac587]: Sch. 3 para. 21 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ee5c6a7ee09f32537206fdb6a7a0d375]: Sch. 3 para. 33 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6641eb62faff32e3440de0f40a6af4b8]: Sch. 3 para. 34 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cdb4f65c283fa215c42ec4a5a9898a6e]: Sch. 3 para. 38 in force at 1.4.2015, see reg. 1(2)(b)

[^key-db19b2632a0d602232a026061674d5f3]: Sch. 3 para. 39 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0d73dcdf654767d3085c15d0dcab7824]: Sch. 3 para. 18 in force at 1.4.2015, see reg. 1(2)(b)

[^key-859939b082a30b21d97ce8728395ddac]: Sch. 1 para. 2 in force at 1.4.2015, see reg. 1(2)(b)

[^key-444f946560f6298dab255697edd56cb9]: Reg. 22 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a5a49e5247b140a5580df3c3036bb2bf]: Reg. 32 in force at 1.4.2015, see reg. 1(2)(b)

[^key-664eb6ecf70f7892c6989047fd1fa5e2]: Reg. 33 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c439d857b60f5b6f3085daa3800d42d9]: Reg. 37 in force at 1.4.2015, see reg. 1(2)(b)

[^key-91849edb72ead7283961b8fd6876c814]: Reg. 90 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f9bb92a8dc036aa254f5b2c782fa34cd]: Reg. 98 in force at 1.4.2015, see reg. 1(2)(b)

[^key-172390e58c6ba88f08d118d6f3b52357]: Reg. 100 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9c33433323a5185ed86d7501b448173c]: Reg. 101 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a61df75f2b446a6675884971138d7985]: Reg. 140 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0fd254d7c2c0c8e092dcbe0bf3585f54]: Reg. 147 in force at 1.4.2015, see reg. 1(2)(b)

[^key-99ac05da9438f0884d42c689fbf5d772]: Reg. 151 in force at 1.4.2015, see reg. 1(2)(b)

[^key-65d9f1a2972b9f2d137a32046e27b3a0]: Reg. 178 in force at 1.4.2015, see reg. 1(2)(b)

[^key-071f86598e7db80d7cf0861e1c1fc6c7]: Reg. 183 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5b4274669e02775fb05ebfbac060bfad]: Reg. 190 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1eaf3be9e0b80fe1fff271666225445d]: Reg. 195 in force at 1.4.2015, see reg. 1(2)(b)

[^key-454e1aeb3792f9b54307198f130eb0ef]: Reg. 197 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3d582739569537c438503b9fedb42b58]: Reg. 199 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9f174ca9599a1c3b181674f97b5b2216]: Reg. 203 in force at 1.4.2015, see reg. 1(2)(b)

[^key-185cc72e4e67c40eac133c2acb676a05]: Reg. 205 in force at 1.4.2015, see reg. 1(2)(b)

[^key-090eda9fc4908cf3ab18f1fa43294eeb]: Reg. 209 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b346f220148750f082aa3b68cbd7bf11]: Reg. 135 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2de590ddb367dc6580df5f0add07dbe4]: Reg. 136 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a10fca5c22a54612977cefc099be4244]: Reg. 137 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f80d2ab1966645c82f18b92de1898f3e]: Reg. 138 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4843b8206c982fecc88c9a30a34fd0a0]: Reg. 198 in force at 1.4.2015, see reg. 1(2)(b)

[^key-078693c6ebb803f4230e7ca6cdcfaec1]: Reg. 206 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ac3df084c85837a518c6b1582f1c9f28]: Reg. 175 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ae3ee069d5902d050243540a78003f3e]: Sch. 1 para. 1 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b590bd9d2f33b70298b5b89bf1bea343]: Sch. 1 para. 6 in force at 1.4.2015, see reg. 1(2)(b)

[^key-917747db22b32ba5c4cb5c7e2e3b3789]: Sch. 1 para. 16 in force at 1.4.2015, see reg. 1(2)(b)

[^key-60f8ce4b460e798236f91e6c9d9701f4]: Reg. 13 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2a9417c42196f4da4b41aa8a91090d56]: Reg. 14 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9601917bedaa23c5a73d5acb9ebe256f]: Reg. 15 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ea960a5e5d0891b05bd39806959b193d]: Reg. 16 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88d96b0ff4cfcd52411ce494b33f5178]: Reg. 17 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3729520d8cfa5efa9d722898583d472e]: Reg. 18 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0bfc56512514e48eabd262ded0c03147]: Reg. 19 in force at 1.4.2015, see reg. 1(2)(b)

[^key-79d8f6038b508219b52940bd1a0a3d9e]: Reg. 20 in force at 1.4.2015, see reg. 1(2)(b)

[^key-18619343385af865d2b59146f0ba1202]: Reg. 21 in force at 1.4.2015, see reg. 1(2)(b)

[^key-875e8e206f6fa27bad1963a60e98f155]: Reg. 23 in force at 1.4.2015, see reg. 1(2)(b)

[^key-daf13b46b6ef2bd867c0e621a7d1a657]: Reg. 24 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ffe00ad65a2e3bd35e666859646a1b8b]: Reg. 25 in force at 1.4.2015, see reg. 1(2)(b)

[^key-566b6798ac190a6e45c25a7d8aaf82ef]: Reg. 26 in force at 1.4.2015, see reg. 1(2)(b)

[^key-24b57e69f0fa3f054b9f41fde52a1672]: Reg. 27 in force at 1.4.2015, see reg. 1(2)(b)

[^key-fedb8a861c46e92c994bbbf0ea085ea9]: Reg. 28 in force at 1.4.2015, see reg. 1(2)(b)

[^key-96a609b63bce62d4e7204768fbf2c44a]: Reg. 29 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3caf2d65df3740f453eb67f12de3a301]: Reg. 30 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ba41ca237cae949b3a19d9268afafe0c]: Reg. 31 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bc017ad1c245947614b7139d6a55ff28]: Reg. 34 in force at 1.4.2015, see reg. 1(2)(b)

[^key-43d1348c4013e474eaacc5f4507a70bf]: Reg. 35 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6eb91e506ff10eafd7bdaf928634dd16]: Reg. 36 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bbbc33d89edd4518a3d659f6dbcdb2a8]: Reg. 38 in force at 1.4.2015, see reg. 1(2)(b)

[^key-02ff7d3621e30a41d5ec1e414a86f535]: Reg. 39 in force at 1.4.2015, see reg. 1(2)(b)

[^key-43385fb4294473a72e5b6f0545fc05af]: Reg. 40 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b58a07827803104948c9f06987744e84]: Reg. 41 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2d10ab42a5457741e4083bd563496e75]: Reg. 42 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d53e2bf146132102618af990f630e60c]: Reg. 43 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e98b6b216194383594c6719e9691492e]: Reg. 44 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1787167ad8c5712fc28995d94deeb2b9]: Reg. 45 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c7bb354ecb69639ca486a5a2c3b5fca9]: Reg. 46 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9ebf2eef4c4216d98580dd8bee182daf]: Reg. 47 in force at 1.4.2015, see reg. 1(2)(b)

[^key-89a107a74026766bfe9a66660fc08c07]: Reg. 48 in force at 1.4.2015, see reg. 1(2)(b)

[^key-aa77514beaaa0851477b02cd41ae26f3]: Reg. 49 in force at 1.4.2015, see reg. 1(2)(b)

[^key-394cf8de756cbf56dc56b3d7031b5c87]: Reg. 50 in force at 1.4.2015, see reg. 1(2)(b)

[^key-381fa130aecb01eea1e1a82bb397d617]: Reg. 51 in force at 1.4.2015, see reg. 1(2)(b)

[^key-dc2a41e0cb5dcb326df45dc1193066cc]: Reg. 52 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66b5386b27aac6a25a2da6a1e473e886]: Reg. 53 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c0ed96910428a22382bf4e3d8fd7acd1]: Reg. 54 in force at 1.4.2015, see reg. 1(2)(b)

[^key-35985c9cd53449d5410614d1ebe3717b]: Reg. 55 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ce027795827f9b150dfd34942bfc8454]: Reg. 56 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d8bc61635d61d7fe9c2c67de40265172]: Reg. 57 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7de57e14e05539f3860ccd33ee3b93ca]: Reg. 58 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a504f3167de35a11d47f3b562100e5ca]: Reg. 59 in force at 1.4.2015, see reg. 1(2)(b)

[^key-399cd511fef52b9393d684abe72bcfda]: Reg. 60 in force at 1.4.2015, see reg. 1(2)(b)

[^key-62a8c277245f4ce345a5f12115180563]: Reg. 61 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c94ea2fa2fec2aec89e2cb3fd6506036]: Reg. 62 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3421764b75128a3cb524e81d18285566]: Reg. 63 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5a27316a546552df41ae75e5614b3e74]: Reg. 64 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ba12c3c5686cfebc402e02f9dc332e92]: Reg. 65 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4a701519e1b7d0d79701df96967a3e86]: Reg. 66 in force at 1.4.2015, see reg. 1(2)(b)

[^key-62ba76b001dd7134c484ebd17cda0b1d]: Reg. 67 in force at 1.4.2015, see reg. 1(2)(b)

[^key-824134046bde062fd2da5de5db12d7e0]: Reg. 68 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66e3868378b9f89a3873b981b9193b9a]: Reg. 69 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7799eb2459650780025cb64e4f96ef6c]: Reg. 70 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f99be7be39e6f2c5d643e3aff3b6334b]: Reg. 71 in force at 1.4.2015, see reg. 1(2)(b)

[^key-8fc308c9beca66359996eaa0bfa419e6]: Reg. 72 in force at 1.4.2015, see reg. 1(2)(b)

[^key-89e9ddf22d066e16d65a9b86ae092e20]: Reg. 73 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b3ba36c78ddb43b83eb326c2e7708378]: Reg. 74 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3a241df917ce35feb79ec823c21f0e41]: Reg. 75 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9598f9beaf2602c5791092391865d50a]: Reg. 76 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88a661fc67d0b5901997e0216a5f2cae]: Reg. 77 in force at 1.4.2015, see reg. 1(2)(b)

[^key-64e73632ce3c2e08f41a297c500eacf4]: Reg. 78 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5fb526df93c275e89f3f92cf51cf0c0d]: Reg. 79 in force at 1.4.2015, see reg. 1(2)(b)

[^key-30282f9cf18ec3c7444eac50614f3fd3]: Reg. 80 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a390f45f9c3c7038debbd1448d5c93b4]: Reg. 81 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0fcdf7ec31ff980c7779ab58bb8de374]: Reg. 82 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c6fe5491133c644872b8e24a395fdaea]: Reg. 83 in force at 1.4.2015, see reg. 1(2)(b)

[^key-588918493b41cd04be4dbf26929214d2]: Reg. 84 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9a85237093f7cbc3d8027cc4b7bfe7a5]: Reg. 85 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2922c21297ea54e6312d22478f39a056]: Reg. 86 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c9c4de8210898c17a8514e7626225704]: Reg. 87 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bf00bce35f9eabc00db7e56c5a43384f]: Reg. 88 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4529460dd8518d96ee3b185d909c6a85]: Reg. 89 in force at 1.4.2015, see reg. 1(2)(b)

[^key-64c2c722fc794915566c694bb3484f5a]: Reg. 91 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1873c21b1f5884a78efa64e254fc7419]: Reg. 92 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6c4c882c90ca9b4dbbff65d516b14c58]: Reg. 93 in force at 1.4.2015, see reg. 1(2)(b)

[^key-eca493c1a794e903cd7490dd51bc86cd]: Reg. 94 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7a2177704525f8f9e8fd7f7e81efc242]: Reg. 95 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f7458d9d482a0965220ef6a4deeebb57]: Reg. 96 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b7c7dbe031e419b7a4f373c0c88bc1bd]: Reg. 97 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1c8cff5a32bc42234839c9dcf9cef2f6]: Reg. 99 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f50e6dfbe73963638f399757d2ff2754]: Reg. 102 in force at 1.4.2015, see reg. 1(2)(b)

[^key-07978ec83db9b6f5f9c598fbe76f2b45]: Reg. 103 in force at 1.4.2015, see reg. 1(2)(b)

[^key-38db96988c85f98d3918bff6d69814f0]: Reg. 104 in force at 1.4.2015, see reg. 1(2)(b)

[^key-084f5635e477035e2b7cedf580ca4935]: Reg. 105 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d7b1d3e897ecb9ad42a6a5b0a89da2d6]: Reg. 106 in force at 1.4.2015, see reg. 1(2)(b)

[^key-73ac5538b49b519fbb07d9a2789e19b9]: Reg. 107 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3faa83006635c1bcce23a96acde0e3a1]: Reg. 108 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1c6a8a78b5cb38f94227155cf2eb9d2f]: Reg. 109 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0f3ac5d75dadd80095d03feeb96729f0]: Reg. 110 in force at 1.4.2015, see reg. 1(2)(b)

[^key-60d931c2a14e67d3d90809dce5062d66]: Reg. 111 in force at 1.4.2015, see reg. 1(2)(b)

[^key-69ffe18e6baa8cce453cd050ff038f41]: Reg. 112 in force at 1.4.2015, see reg. 1(2)(b)

[^key-50c2c74711515d4a26e8580fb0855e3f]: Reg. 113 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c9e15bb0e32907a96fffb0b654a52755]: Reg. 114 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cda7c28848feeedd299aa22b16b80344]: Reg. 115 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2cc2201d909427b51607041256fe4fab]: Reg. 116 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a06df3581d9befdf36c2a5775da7f748]: Reg. 117 in force at 1.4.2015, see reg. 1(2)(b)

[^key-088004a258627cf8fcb2a3c6663c1722]: Reg. 118 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7020f55bd90f51152a35c1301dfc3702]: Reg. 119 in force at 1.4.2015, see reg. 1(2)(b)