The Local Government Pension Scheme (Scotland) Regulations 2018

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4

Before giving a direction under paragraph 2 or 2A Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction.

5

The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

6

The direction ... may—

• (a) contain provision as to the transfer of liabilities to the substituted fund;

• (b) require a revised rates and adjustment certificate in respect of each Scheme employer concerned, to take account of the effect of the direction; and

• (c) make provision for any other consequential or incidental matters.

7

Where an administering authority has established an admission agreement fund under regulation 52 (admission agreement funds)—

• (a) references in this schedule and in regulation 51(3) (appropriate funds) to the fund are to the fund maintained by that authority under regulation 51(1) (pension funds); and

• (b) in relation to a member employed by a body specified in the notice required by regulation 52(3), the appropriate fund is the admission agreement fund.

TABLE

Member(Column 1)	Appropriate fund(Column 2)
1. An employee of an administering authority	Fund maintained by that authority
2. A member falling within the Table in Part 2 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 to 4	Fund maintained by the administering authority within whose local government area all or most of the member's Scheme employer's area lies

PART 2 — Miscellaneous Authorities

Member(Column 1)	Appropriate fund(Column 2)
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 contractual main place of work is Edinburgh	Fund maintained by City of Edinburgh Council
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 contractual main place of work is Glasgow	Fund maintained by Glasgow City Council
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 contractual main place of work is Aberdeen	Fund maintained by Aberdeen City Council
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 the 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 Authority entering into employment on or after the coming into force of these Regulations	Fund located nearest to the employee's main place of employment.
25. 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 of 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 26 to 36 below	Fund maintained by City of Edinburgh Council
26. 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
27. 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
28. 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
29. 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
30. 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
31. 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
32. 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
33. 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
34. 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
35. 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 the Highland Council
36. 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
37. 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	Fund maintained by City of Glasgow Council
38. 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	Fund maintained by Fife Council
39. 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	Fund maintained by City of Edinburgh Council
40. 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	Fund maintained by Dumfries and Galloway Council
41. 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	Fund maintained by Dundee City Council
42. 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	Fund maintained by Falkirk Council
43. 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	Fund maintained by the Highland Council
44. 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	Fund maintained by Aberdeen City Council

SCHEDULE 5 — Councillor Members

BENEFITS — Preliminary

1

Omit regulation 90 (certificate of protection).

OPTIONAL ADDITIONAL BENEFITS — Shared Cost Schemes

2

In regulation 17 (additional voluntary contributions)—

• (a) in paragraph (1) omit the words “or to contribute to shared cost additional voluntary contribution arrangements (“SCAVCs”)”; and

• (b) in paragraph (12) omit “or SCAVC” twice occurring.

Increase of Pension

3

Omit regulation 30 (award of additional pension).

ADMINISTRATION

4

In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and (4)(d).

5

For regulation 20 (meaning of pensionable pay) substitute—

(20) (1) A councillor member's pensionable pay in any year is the total of all payments of remuneration to the councillor by the local authority under the Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007 , including any payments made in respect of a councillor's functions as convenor or vice-convenor of a joint board. (2) All references to “pay” in these Regulations and in the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 in respect of a councillor member and the councillor membership shall be construed in accordance with paragraph (1).

6

Regulation 21 (assumed pensionable pay) omitted except whilst a councillor is on reserve forces service leave.

7

After regulation 22(10) (pension accounts) insert—

(11) In the case of a deferred member who has been a councillor member, an election under paragraph (7) or (8) may only aggregate councillor membership with former councillor membership and, as the case may be, membership which is not councillor membership with former membership which is not councillor membership.

8

Omit regulation 29(7) (flexible retirement).

9

In regulation 34 (early leavers: ill-health)—

• (a) for paragraph (1) substitute—

(1) Where a councillor member ceases to be a member of the member's local authority on the grounds of ill-health or infirmity of mind or body before reaching normal pension age, the member is entitled to and must take early payment of a retirement pension if that member satisfies the conditions in paragraph (3) of this regulation.

; and

• (b) for paragraph (3) substitute—

(3) The condition is that the member is, as a result of ill-health or infirmity of mind or body, permanently incapable of discharging efficiently the duties of that local authority office.

SCHEDULE 6

1

The following instruments are revoked:

• (a) The Local Government Pension Scheme (Scotland) Regulations 2014 (S.S.I. 2014/164;

• (b) The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87);

• (c) The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448); and

• (d) The Local Government Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/32).

Signed

DEREK MACKAY — A member of the Scottish Government — 2018-05-01

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2013 c.25.

[^f00002]: 1972 c.11.

[^f00003]: The National Health Service Superannuation Scheme for Scotland is set up under section 10 of the Superannuation Act 1972. The current regulations are the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 20138 (S.S.I. 2013/174 amended by S.S.I. 2014/43 , S.S.I. 2014/154, S.S.I. 2015/95, S.S.I. 2015/96, 2016/98 and 2017/27 and the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (S.S.I. 2011/117; as amended by S.S.I. 2011/173, S.S.I. 2011/364, S.S.I. 2012/69 and S.S.I. 2013/70, S.S.I. 2013/109 and S.S.I. 2013/168).

[^f00004]: 2002 asp 5.

[^f00005]: 1999 c.30.

[^f00006]: 1971 c.56.

[^f00007]: 1971 c.56.

[^f00008]: 2004 c.12.

[^f00009]: 2004 c.35.

[^f00010]: Section 166(1)(ba) of the Finance Act 2004, as inserted by paragraph 54 of schedule 1 of the Taxation of Pensions Act 2014 (c.30).

[^f00011]: Section 206 was amended by Finance Act 2011 (c.11), schedule 16(1), paragraph 41, the Finance Act 2013 (c.29), schedule 46(4), paragraph 123, the Taxation of Pensions Act 2014 (c.30), section 2, schedule 1(1), paragraph 13 and schedule 2(2), paragraph 17 and the Finance (No. 2) Act 2015 (c.33), section 21.

[^f00012]: 1993 c.48; section 61 was repealed by the Pensions Act 2014 (c.19), schedule 13(1), paragraph 37 and subject to savings in S.I. 2015/1502.

[^f00013]: To which there are amendments which are not relevant to this instrument.

[^f00014]: S.S.I. 2011/349.

[^f00015]: S.S.I. 2011/349.

[^f00016]: S.S.I. 2011/349.

[^f00017]: S.S.I. 2011/349.

[^f00018]: 1971 c.56.

[^f00019]: 1971 c.56.

[^f00020]: 2004 c.12; section 164 was amended by the Finance Act 2008 (c.9), schedule 29, paragraph 1(2), the Finance Act 2009 (c.10), the Finance Act 2009 (c.10), section 75(2), the Taxation of Pensions Act 2014 (c.30), schedule 1(5), paragraph 85 and the Finance Act 2016 (c.24), schedule 5, paragraph 3(1).

[^f00021]: S.I. 2009/1171; regulations 11 and 12 were amended by S.I. 2011/1751, the Finance Act 2014 (c.26), section 42 and the Taxation of Pensions Act 2014 (c.30), schedule 1(5), paragraph 73(3).

[^f00022]: 1971 c.56.

[^f00023]: 1971 c.56.

[^f00024]: 1971 c.56.

[^f00025]: 1971 c.56.

[^f00026]: 1993 c.48.

[^f00027]: 2004 c.12; section 218 was amended by the Finance Act 2011 (c.11), schedule 8, paragraph 2, the Finance Act 2013 (c.29), schedule 22, paragraph 6 and the Finance Act 2016 (c.24), section 19. There are numerous amendments to Schedule 36 which are not relevant to these regulations. See, however, amendments made by Part 2 of Schedule 4 to the Finance Act 2016 for individual protection.

[^f00028]: For definitions, see paragraph 9(5) of schedule 4 of the Finance Act 2016 ( c.24).

[^f00029]: 1993 c.48; section 14 was amended by the Proceeds of Crime Act 2002 (c.29), schedule 11, paragraph 22, the Pensions Act 1995 (c.26), schedule 5, paragraph 29 and schedule 7, paragraph 1, and the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), schedule 1, paragraph 38.

[^f00030]: 2004 c.12; section 238 was amended by the Finance Act 2011 (c.11), schedule 17(1), paragraph 16 and the Finance No. 2 Act 2015 (c.33), schedule 4(1), paragraph 2.

[^f00031]: S.S.I. 2010/233.

[^f00032]: ISBN: 9781845083359; copies may be obtained from CIPFA at 77 Mansell Street, London E1 8AN.

[^f00033]: 1995 c.26. Section 49(8) was amended by the Welfare Reform and Pensions Act 1999 (c.30), Part 2, section 10(1).

[^f00034]: S.S.I. 2010/233.

[^f00035]: 1993 c.48.

[^f00036]: 2004 c.12.

[^f00037]: 1965 c.32; there are amendments to section 6 which are not relevant to this instrument.

[^f00038]: 2000 asp 4.

[^f00039]: 2016 asp 21.

[^f00040]: 1951 c.65. Part 5 has been amended by the Police and Magistrates’ Court Act 1994 (c.29), schedule 9(2), paragraph 1, the Fire and Rescue Services Act 2004 (c.21), schedule 1, paragraph 12(2), the Civil Partnership Act 2004 (c.33), schedule 26, paragraph 26, S.I. 2004/2306, S.I. 2014/560 and S.S.I. 2014/3229.

[^f00041]: 2004 c.12. Section 237B was inserted by the Finance Act 2011 (c.11), schedule 17(1), paragraph 15 and is amended by the Finance Act 2013 (c.29), schedule 46(4), paragraph 129, the Taxation of Pensions Act 2014 (c.30), schedule 1(4), paragraph 68, S.I. 2015/80, S.I. 2015/1810 and S.I. 2017/468.

[^f00042]: 1993 c.48 amended by S.I. 2005/2050 and the Pensions Act 2014 (c.19), schedule 13(1), paragraph 38.

[^f00043]: 2013 c.25.

[^f00044]: Section 16(2) of the Official Secrets Act 1989 (c.6) provides that that Act and the Official Secrets Acts 1911 to 1939 may be cited together as the Official Secrets Acts 1911 to 1989.

[^f00045]: 1993 c.48.

[^f00046]: 2004 c.12. Section 169 is amended by the Finance Act 2005 (c.7), schedule 10, paragraph 36, the Finance Act 2011 (c.11), schedule 16(2), paragraph 66(a) and (b), the Finance Act 2013 (c.29), section 53(3), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 8, schedule 1(7), paragraph 92, schedule 2(1), paragraph 4 and schedule 7, paragraph 23(a) and the Finance Act 2017 (c.10), schedule 4(2), paragraph 13(2) to (8).

[^f00047]: Section 55 was repealed by the Pensions Act 2014 (c.19), schedule 13(1), paragraph 37 subject to savings by S.I. 2015/1502.

[^f00048]: S.I. 1996/1172; the definition of section 9(2B) rights in regulation 1(2) was amended by S.I. 1997/786, S.I. 1999/3198 and S.I. 2011/1246 which was also amended by S.I. 1996/1462, S.I. 2015/1677 and S.I. 2016/200.

[^f00049]: Section 19 was amended by S.I. 2001/3649, S.I. 2005/2050 and S.I. 2007/3014.

[^f00050]: The Institute and Faculty of Actuaries can be contacted at Staple Inn Hall, High Holborn, London WCIV 7QJ and at www.actuaries.org.uk.

[^f00051]: 2013 c.25.

[^f00052]: S.I. 2014/575.

[^f00053]: 1996 c.18; section 73 was substituted by the Employment Relations Act 1999 (c.26); section 75B was inserted by the Employment Act 2002 (c.1).

[^f00054]: S.I. 2010/1055.

[^f00055]: 2004 c.12; section 227 has been amended by the Finance Act 2009 (c.10) and the Finance Act 2011 (c.11).

[^f00056]: 2008 c.30; section 3(7) was amended by the Pensions Act 2011 (c.19) section 6 and there have been further amendments which are not relevant to this instrument.

[^f00057]: S. I. 2010/772.

[^f00058]: 2004 c.12; section 216 has been amended by the Finance Act 2005 (c.7), schedule 10, paragraphs 31 and 42, the Finance Act 2006 (c.25), schedule 23, paragraph 30, the Finance Act 2008 (c.9), schedule 29, paragraph 1(3) and (5), the Finance Act 2011 (c.11), schedule 16(1), paragraph 43 and schedule 16(2), paragraphs 73(2), (3)(a) and (b), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 16 and schedule 2(3), paragraph 21 and the Finance Act 2015 (c.11), schedule 4(1), paragraph 4(2) and (3).

[^f00059]: Issued by Cabinet Office in February 2017 with effect from 1st March 2017.

[^f00060]: 1998 c.46.

[^f00061]: 2004 c.35; section 293(8) was amended by S.I. 2007/3014.

[^f00062]: S.S.I. 2015/60.

[^f00063]: 1971 c.56.

[^f00064]: 1983 c.54; the definition of “competent authority” was inserted by S.I. 2007/3101.

[^f00065]: 2004 c.12; section 237B was inserted by the Finance Act 2011.

[^f00066]: 1995 c.26. The definition of “member” was amended by the Welfare Reform and Pensions Act 1999 (c.30), schedule 12(1), paragraph 61(2).

[^f00067]: 1993 c.48; the definition of “occupational pension scheme was substituted by the Pensions Act 2004 and was amended by S.I. 2007/3014.

[^f00068]: 1996 c.18; section 75A was inserted by the Employment Act 2002 (c.22), section 3 and was amended by the Work and Families Act 2006 and by the Children and Families Act 2014 (c.6), section 121(1).

[^f00069]: Section 71 was substituted by the Employment Relations Act 1999 (c.26) and amended by the Employment Act 2002 (c.22), section 17, the Work and Families Act 2006 (c.18), schedule 1, paragraph 31 and the Children and Families Act 2014 (c.6), section 118.

[^f00070]: S.I. 2002/2788.

[^f00071]: 1999 c.30.

[^f00072]: 1993 c.48; section 1 has amendments which are not relevant to this instrument.

[^f00073]: 2004 c.12.

[^f00074]: 2000 c.8; Part 4A was inserted by the Financial Services Act 2012.

[^f00075]: 2006 c.46.

[^f00076]: 1951 c.65.

[^f00077]: 1996 c.14.

[^f00078]: 2004 c.12; section 237B was inserted by the Finance Act 2011.

[^f00079]: S.I. 2014/3050.

[^f00080]: 1992 c.4.

[^f00081]: 1992 c.52.

[^f00082]: S.S.I. 2014/233.

[^f00083]: S.I. 2006/246.

[^f00084]: 2014 c.30.

[^f00085]: 1994 c.39.

[^f00086]: 2002 asp 3.

[^f00087]: 2011 asp 1.

[^f00088]: 1995 c.25.

[^f00089]: 1992 c.37.

[^f00090]: 1968 c.73.

[^f00091]: 1969 c.51.

[^f00092]: 2005 asp 12.

[^f00093]: 2012 asp 8.

[^f00094]: 2005 asp 5. Section 1A(1) was inserted by section 101 of the Police and Fire Reform (Scotland) Act 2012 (asp 8).

[^f00095]: 2000 c.8.

[^f00096]: Paragraph 5(b) of Schedule 3 was amended by S.I. 2006/3221, and paragraph 5(d) of that Schedule was amended by S.I. 2004/3379.

[^f00097]: There are amendments to paragraphs 12 and 15 of the Schedule which are not relevant to these Regulations.

[^f00098]: 2005 asp 12.

[^f00099]: 2006 asp 15.

[^f00100]: 2012 asp 8.

[^f00101]: S.S.I. 2007/183.

[^f00102]: S.S.I. 2008/228 was repealed with savings by S.S.I. 2014/233.

In these Regulations—

• “active member” means a person who is in an employment, and—paying contributions to the Scheme; ortreated as paying contributions to the Scheme; and for this purpose a person who is “in an employment” includes a person who is absent from that employment for one of the reasons mentioned in regulation 11 and “active membership” is construed accordingly;

• “actuarial guidance issued by the Scottish Ministers” means guidance identified by the Scottish Ministers as such which has been issued in accordance with regulation 2(3);

• “additional maternity or adoption leave” means leave under section 73 or 75B of the Employment Rights Act 1996 ;

• “additional paternity leave” means leave under the Additional Paternity Leave Regulations 2010 ;

• “additional pension” means pension under these Regulations other than earned pension;

• “administering authority” means a body listed in schedule 3 which is required to maintain a fund for the purposes of these Regulations;

• “admission agreement” means an agreement between an administering authority and an admission body that named individuals, or all or any specified class of the admission body's employees, may be members of the Scheme;

• “admission body” means a body listed in paragraph 1 of Part 2 of schedule 2;

• “amount of accrued pension” means the earned pension in a member's pension account adjusted to take account of any revaluation adjustment applicable;

• “amount of pension payable” means the earned pension and additional pension in a member's pension account adjusted to take account of any revaluation adjustment, index rate adjustment, commutation amount or pension account adjustment applicable;

• “annual allowance charge” has the meaning given to that expression by section 227 of the Finance Act 2004 ;

• “assumed pensionable pay” has the meaning given by regulation 21;

• “automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the Pensions Act 2008 ;

• “automatic re-enrolment date” means—for the purposes of regulation 3(5)(b), the automatic re-enrolment date chosen by a member's employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pensions Schemes (Automatic Enrolment) Regulations 2010 for those of its eligible jobholders who are not active members; andfor the purposes of regulation 10(5)(a), the automatic re-enrolment date chosen by a member's employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 for those of its eligible employees who are not active members (or the date the employer would have chosen if the employer did not have any such employees);

• “AVC” has the meaning given by regulation 17;

• “base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

• “benefit crystallisation event” has the meaning given by section 216 of the Finance Act 2004 ;

• “child-related leave” means—ordinary adoption leave;ordinary maternity leave;additional maternity or adoption leave during which the member receives some pensionable pay;paternity leave;additional paternity leave; ...shared parental leave during which the member receives some pensionable pay; or parental bereavement leave during which the member receives some pensionable pay

• “children's pension” means a pension payable to an eligible child in accordance with regulation 40, 43 or 46;

• “Club Memorandum” means the current memorandum published by the Cabinet Office under the title “The Public Sector Transfer Club – memorandum by the Cabinet Office”;

• “Club Transfer” means a transfer of employment between members of the Public Sector Transfer Club;

• “cohabiting partner” means a person whom the appropriate administering authority is satisfied fulfils the following conditions—the person (P) has fulfilled the condition in paragraph (b)(i), and the conditions in (b)(ii) to (iv) for a continuous period of at least 2 years on the date the member (M) died; andthe condition is that—M is able to marry or form a civil partnership with P;M and P are living together as if they were a married couple or as if they were civil partners;neither M nor P is living with a third person as if they were a married couple or as if they were civil partners; andeither P is financially dependent on M, or M and P are financially interdependent;

• “commutation amount” means the amount of pension a member has elected to give up in return for a lump sum in accordance with regulation 32;

• “deferred member” has the meaning given by regulation 6;

• “deferred payment enhancement” means the amount by which a member's pension is increased pursuant to regulation 29(5) or (12);

• “dependant” in relation to a person means that in the opinion of the administering authority, at the date of the member's death—the person was financially dependent on the member;the person's financial relationship with the member was one of mutual dependence; orthe person was dependent on the member because of the person's physical or mental impairment;

• “Earlier Schemes” has the meaning in regulation 1(4) of the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 (S.S.I. 2014/233);

• “early payment reduction” means the amount by which a member's entitlement is reduced pursuant to regulation 29(6), (7) or (13);

• “earned pension” means pension accrued from the member's pensionable pay pursuant to regulation 23(4) or (5) or credited pursuant to regulation 96(1) (effect of acceptance of transfer value);

• “eligible child”, in relation to a deceased member, means—a natural or adopted child of a member who meets any of conditions A to C and who was born before, on, or in the case of a natural child, within 12 months of the member's death; ora step-child or child accepted by the deceased as a member of the family (excluding a child sponsored by the member through a registered charity) who—meets any of conditions A to C; andwas dependent on the member at the date of the member's death.

• Condition A is that the person is aged under 18.

• Condition B is that the person is in full-time education or vocational training and has not reached the age of 23 (but an administering authority may continue to treat a person as fulfilling Condition B notwithstanding any break in a course of education or vocational training, although the person does not fulfil Condition B during such a break).

• Condition C is that the person is unable to engage in gainful employment because of physical or mental impairment and either—has not reached the age of 23; orthe impairment is in the opinion of an IRMP likely to be permanent and the person was dependent on the member at the date of the member's death because of that physical or mental impairment;

• “employment” for the purposes of these Regulations only shall include holding an office, and related expressions are construed accordingly;

• “enactment” has the same meaning as in section 126(1) of the Scotland Act 1998 ;

• “European pensions institution” has the same meaning as in section 293(8) of the Pensions Act 2004 ;

• “final guarantee amount” has the meaning given in regulation 1(4) of the Transitional Provisions and Savings Regulations 2014;

• “gainful employment” means paid employment for not less than 30 hours in each week for a period of not less than 12 months;

• “the Governance Regulations” means the Local Government Pension Scheme (Governance) (Scotland) Regulations 2015 ;

• “index rate adjustment” means the percentage increase that would apply if the balance in the member's account were a pension in payment eligible for increase under the Pensions (Increase) Act 1971 ;

• “IRMP” means an independent registered medical practitioner who is registered with the General Medical Council and—holds a diploma in occupational health medicine (D Occ Med) or an equivalent qualification issued by a competent authority in an EEA state; and for the purposes of this definition, “competent authority” has the meaning given by section 55(1) of the Medical Act 1983 ; oris an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA state;

• “joint liability amount” has the meaning given to that expression by section 237B(3) of the Finance Act 2004 ;

• “membership” is to be construed in accordance with section 124(1) of the Pensions Act 1995 ;

• “non-contractual overtime” means overtime (above the hours of the standard full-time working week) that the employee (part-time or full time) is not contracted to work;

• “normal pension age” means the pensionable age of a person as specified from time to time in schedule 4 of the Pensions Act 1995, or if higher, age 65;

• “occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 ;

• “ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996 ;

• “ordinary maternity leave” means leave under section 71 of the Employment Rights Act 1996 ;

• “parental bereavement leave” means leave under the Parental Bereavement Leave Regulations 2020;

• “partner” means a spouse, civil partner or cohabiting partner;

• “paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002 ;

• “payment period” means a period of service to which an employee's wages or salary payments relate;

• “pensionable age” has the meaning given in section 181 of the Pension Schemes Act 1993;

• “pensionable pay” has the meaning given by regulation 20 but if the circumstances specified in regulation 21(2) apply, references in these Regulations to a member's pensionable pay are references to that member's assumed pensionable pay;

• “pension account” means an account of a description in regulation 22(3)(b);

• “pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 ;

• “pension credit member” has the meaning given by regulation 8(1);

• “pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

• “pensioner member” has the meaning given by regulation 7(1);

• “pension board” means a board or committee established by an administering authority to discharge functions under regulation 5 (pension boards) of the Governance Regulations;

• “pension sharing order” means any provision or order specified in section 28 of the Welfare Reform and Pensions Act 1999;

• “permanently incapable” refers to the member being incapable until at the earliest the member's normal pension age;

• “PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

• “public service pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 ;

• “Public Sector Transfer Club” means the arrangements approved by the Secretary of State and detailed in the Club Memorandum as providing reciprocal arrangements between the Scheme and other registered occupational pension schemes for making and receiving transfer value payments;

• “qualifying recognised overseas pension scheme” has the meaning given by section 169(2) of the Finance Act 2004 ;

• “qualifying service for a period of 2 years” has the meaning given by regulation 3(6);

• “reference banks” means the seven largest persons for the time being who—have permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;are incorporated in the United Kingdom and carry on there a regulated activity of accepting deposits; andquote a base rate in sterling,and, for the purposes of this definition, the size of the person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006 ), as shown in the audited end-of-year accounts last published before that time;

• “registered pension scheme” has the same meaning as in section 150(2) of the Finance Act 2004;

• “reserve forces pay” means the total of—pay for performing relevant reserve forces service (including marriage, family and similar allowances); andany payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 ;

• “reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty's armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 ;

• “retirement pension” includes earned pension and additional pension;

• “revaluation adjustment” means—in the case of a balance transferred under a Club Transfer, the revaluation adjustment that would have applied to that balance if it had not been transferred and which is applied to the balance on the same day as the percentage increase or decrease referred to in paragraph (b); andin any other case the percentage specified as the change in prices in relation to the Scheme set out in the relevant Treasury order made under section 9(2) of the Public Service Pensions Act 2013 in relation to the previous Scheme year which is to be applied to a sum in a pension account ...;

• “revaluation date” means 6 April,

• “SCAVC” has the meaning given in regulation 17(1);

• “the Scheme” has the meaning given in regulation 2;

• “Scheme actuary” means the actuary appointed under regulation 100 (Scheme actuary);

• “Scheme Advisory Board” means the board established under regulation 2 (Scheme Advisory Board) of the Governance Regulations;

• “Scheme employer” means a body which is listed in Schedule 2 and has any employee who is eligible to be a member and includes an admission body;

• “Scheme employer's consent” includes the consent of the appropriate administering authority in circumstances where the member's former employer is no longer a Scheme employer;

• “Scheme employment” means an employment by virtue of which a person is entitled to be a member of the Scheme;

• “Scheme pays election” means a member giving the administering authority notice of joint and several liability under section 237B of the Finance Act 2004 in respect of the member's annual allowance charge;

• “Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

• “shared parental leave” means leave as defined in regulation 3 of the Shared Parental Leave Regulations 2014 ;

• “statutory pay” means any statutory sick, maternity, paternity, shared parental , parental bereavement or adoption pay payable under the Social Security Contributions and Benefits Act 1992 ;

• “survivor member” means a person entitled to a survivor pension or a children's pension;

• “survivor pension” means a pension payable under regulation 39, 40, 42, 43, 45 or 46;

• “Tier 1 benefits” means the benefits a member is entitled to under regulation 34(4) (calculated in accordance with regulation 37);

• “Tier 2 benefits” means the benefits a member is entitled to under regulation 34(5) (calculated in accordance with regulation 37);

• “trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992 ;

• “transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European pensions institution;

• “the Transitional Provisions and Savings Regulations 2014” means the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 ;

• “the TUPE Regulations” means the Transfer of Undertakings (Protection of Employment) Regulations 2006 ; and

• “UFPLS” means an uncrystallised funds pension lump sum as defined in paragraph 4A of schedule 29 of the Finance Act 2004, as inserted by paragraph 57 of schedule 1 of the Taxation of Pensions Act 2014 .

A local authority which is a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 .

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

The body known as Scottish Water established under section 20 of the Water Industry (Scotland) Act 2002 .

The Scottish Children's Reporter established under section 128 of the Local Government etc. (Scotland) Act 1994 and continued in being by section 15 of the Children's Hearings (Scotland) Act 2011 .

The Scottish Environment Protection Agency established under section 20 of the Environment Act 1995 .

A board of management of a college of further education established in terms of Part 1 of the Further and Higher Education (Scotland) Act 1992 .

The Strathclyde Passenger Transport Authority established under section 40(1) of the Local Government etc. (Scotland) Act 1994.

The Strathclyde Passenger Transport Executive established under section 9(1) of the Transport Act 1968 or any subsidiary thereof.

VisitScotland, established under section 1(1) of the Development of Tourism Act 1969 .

A Transport Partnership created by virtue of an order under section 1 of the Transport (Scotland) Act 2005 .

The Scottish Police Authority established under section 1 of the Police and Fire Reform (Scotland) Act 2012 .

The Scottish Fire and Rescue Service established under section 1A(1) of the Fire (Scotland) Act 2005 .

BENEFITS — Preliminary

OPTIONAL ADDITIONAL BENEFITS — Shared Cost Schemes

Increase of Pension

ADMINISTRATION

Editorial notes

[^c22970591]: 2013 c.25.

[^c22970601]: 1972 c.11.

[^c22970611]: The National Health Service Superannuation Scheme for Scotland is set up under section 10 of the Superannuation Act 1972. The current regulations are the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 20138 (S.S.I. 2013/174 amended by S.S.I. 2014/43 , S.S.I. 2014/154, S.S.I. 2015/95, S.S.I. 2015/96, 2016/98 and 2017/27 and the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (S.S.I. 2011/117; as amended by S.S.I. 2011/173, S.S.I. 2011/364, S.S.I. 2012/69 and S.S.I. 2013/70, S.S.I. 2013/109 and S.S.I. 2013/168).

[^c22970621]: 2002 asp 5.

[^c22970631]: 1999 c.30.

[^c22970641]: 1971 c.56.

[^c22970651]: 1971 c.56.

[^c22970661]: 2004 c.12.

[^c22970671]: 2004 c.35.

[^c22970681]: Section 166(1)(ba) of the Finance Act 2004, as inserted by paragraph 54 of schedule 1 of the Taxation of Pensions Act 2014 (c.30).

[^c22970691]: Section 206 was amended by Finance Act 2011 (c.11), schedule 16(1), paragraph 41, the Finance Act 2013 (c.29), schedule 46(4), paragraph 123, the Taxation of Pensions Act 2014 (c.30), section 2, schedule 1(1), paragraph 13 and schedule 2(2), paragraph 17 and the Finance (No. 2) Act 2015 (c.33), section 21.

[^c22970701]: 1993 c.48; section 61 was repealed by the Pensions Act 2014 (c.19), schedule 13(1), paragraph 37 and subject to savings in S.I. 2015/1502.

[^c22970711]: To which there are amendments which are not relevant to this instrument.

[^c22970721]: S.S.I. 2011/349.

[^c22970731]: S.S.I. 2011/349.

[^c22970741]: S.S.I. 2011/349.

[^c22970751]: S.S.I. 2011/349.

[^c22970761]: 1971 c.56.

[^c22970771]: 1971 c.56.

[^c22970781]: 2004 c.12; section 164 was amended by the Finance Act 2008 (c.9), schedule 29, paragraph 1(2), the Finance Act 2009 (c.10), the Finance Act 2009 (c.10), section 75(2), the Taxation of Pensions Act 2014 (c.30), schedule 1(5), paragraph 85 and the Finance Act 2016 (c.24), schedule 5, paragraph 3(1).

[^c22970791]: S.I. 2009/1171; regulations 11 and 12 were amended by S.I. 2011/1751, the Finance Act 2014 (c.26), section 42 and the Taxation of Pensions Act 2014 (c.30), schedule 1(5), paragraph 73(3)..

[^c22970801]: 1971 c.56.

[^c22970811]: 1971 c.56.

[^c22970821]: 1971 c.56.

[^c22970831]: 1971 c.56.

[^c22970841]: 1993 c.48.

[^c22970851]: 2004 c.12; section 218 was amended by the Finance Act 2011 (c.11), schedule 8, paragraph 2, the Finance Act 2013 (c.29), schedule 22, paragraph 6 and the Finance Act 2016 (c.24), section 19. There are numerous amendments to Schedule 36 which are not relevant to these regulations. See, however, amendments made by Part 2 of Schedule 4 to the Finance Act 2016 for individual protection.

[^c22970861]: For definitions, see paragraph 9(5) of schedule 4 of the Finance Act 2016 ( c.24).

[^c22970871]: 1993 c.48; section 14 was amended by the Proceeds of Crime Act 2002 (c.29), schedule 11, paragraph 22, the Pensions Act 1995 (c.26), schedule 5, paragraph 29 and schedule 7, paragraph 1, and the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), schedule 1, paragraph 38.

[^c22970881]: 2004 c.12; section 238 was amended by the Finance Act 2011 (c.11), schedule 17(1), paragraph 16 and the Finance No. 2 Act 2015 (c.33), schedule 4(1), paragraph 2.

[^c22970891]: S.S.I. 2010/233.

[^c22970901]: ISBN: 9781845083359; copies may be obtained from CIPFA at 77 Mansell Street, London E1 8AN.

[^c22970911]: 1995 c.26. Section 49(8) was amended by the Welfare Reform and Pensions Act 1999 (c.30), Part 2, section 10(1).

[^c22970921]: S.S.I. 2010/233.

[^c22970931]: 1993 c.48.

[^c22970941]: 2004 c.12.

[^c22970951]: 1965 c.32; there are amendments to section 6 which are not relevant to this instrument.

[^c22970961]: 2000 asp 4.

[^c22970971]: 2016 asp 21.

[^c22970981]: 1951 c.65. Part 5 has been amended by the Police and Magistrates' Court Act 1994 (c.29), schedule 9(2), paragraph 1, the Fire and Rescue Services Act 2004 (c.21), schedule 1, paragraph 12(2), the Civil Partnership Act 2004 (c.33), schedule 26, paragraph 26, S.I. 2004/2306, S.I. 2014/560 and S.S.I. 2014/3229.

[^c22970991]: 2004 c.12. Section 237B was inserted by the Finance Act 2011 (c.11), schedule 17(1), paragraph 15 and is amended by the Finance Act 2013 (c.29), schedule 46(4), paragraph 129, the Taxation of Pensions Act 2014 (c.30), schedule 1(4), paragraph 68, S.I. 2015/80, S.I. 2015/1810 and S.I. 2017/468.

[^c22971001]: 1993 c.48 amended by S.I. 2005/2050 and the Pensions Act 2014 (c.19), schedule 13(1), paragraph 38.

[^c22971011]: 2013 c.25.

[^c22971021]: Section 16(2) of the Official Secrets Act 1989 (c.6) provides that that Act and the Official Secrets Acts 1911 to 1939 may be cited together as the Official Secrets Acts 1911 to 1989.

[^c22971031]: 1993 c.48.

[^c22971041]: 2004 c.12. Section 169 is amended by the Finance Act 2005 (c.7), schedule 10, paragraph 36, the Finance Act 2011 (c.11), schedule 16(2), paragraph 66(a) and (b), the Finance Act 2013 (c.29), section 53(3), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 8, schedule 1(7), paragraph 92, schedule 2(1), paragraph 4 and schedule 7, paragraph 23(a) and the Finance Act 2017 (c.10), schedule 4(2), paragraph 13(2) to (8).

[^c22971051]: Section 55 was repealed by the Pensions Act 2014 (c.19), schedule 13(1), paragraph 37 subject to savings by S.I. 2015/1502.

[^c22971061]: S.I. 1996/1172; the definition of section 9(2B) rights in regulation 1(2) was amended by S.I. 1997/786, S.I. 1999/3198 and S.I. 2011/1246 which was also amended by S.I. 1996/1462, S.I. 2015/1677 and S.I. 2016/200.

[^c22971071]: Section 19 was amended by S.I. 2001/3649, S.I. 2005/2050 and S.I. 2007/3014.

[^c22971081]: The Institute and Faculty of Actuaries can be contacted at Staple Inn Hall, High Holborn, London WCIV 7QJ and at www.actuaries.org.uk.

[^c22971091]: 2013 c.25.

[^c22971101]: S.I. 2014/575.

[^c22971111]: 1996 c.18; section 73 was substituted by the Employment Relations Act 1999 (c.26); section 75B was inserted by the Employment Act 2002 (c.1).

[^c22971121]: S.I. 2010/1055.

[^c22971131]: 2004 c.12; section 227 has been amended by the Finance Act 2009 (c.10) and the Finance Act 2011 (c.11).

[^c22971141]: 2008 c.30; section 3(7) was amended by the Pensions Act 2011 (c.19) section 6 and there have been further amendments which are not relevant to this instrument.

[^c22971151]: S. I. 2010/772.

[^c22971161]: 2004 c.12; section 216 has been amended by the Finance Act 2005 (c.7), schedule 10, paragraphs 31 and 42, the Finance Act 2006 (c.25), schedule 23, paragraph 30, the Finance Act 2008 (c.9), schedule 29, paragraph 1(3) and (5), the Finance Act 2011 (c.11), schedule 16(1), paragraph 43 and schedule 16(2), paragraphs 73(2), (3)(a) and (b), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 16 and schedule 2(3), paragraph 21 and the Finance Act 2015 (c.11), schedule 4(1), paragraph 4(2) and (3).

[^c22971171]: Issued by Cabinet Office in February 2017 with effect from 1st March 2017.

[^c22971181]: 1998 c.46.

[^c22971191]: 2004 c.35; section 293(8) was amended by S.I. 2007/3014.

[^c22971201]: S.S.I. 2015/60.

[^c22971211]: 1971 c.56.

[^c22971221]: 1983 c.54; the definition of “competent authority” was inserted by S.I. 2007/3101.

[^c22971231]: 2004 c.12; section 237B was inserted by the Finance Act 2011.

[^c22971241]: 1995 c.26. The definition of “member” was amended by the Welfare Reform and Pensions Act 1999 (c.30), schedule 12(1), paragraph 61(2).

[^c22971251]: 1993 c.48; the definition of “occupational pension scheme was substituted by the Pensions Act 2004 and was amended by S.I. 2007/3014.

[^c22971261]: 1996 c.18; section 75A was inserted by the Employment Act 2002 (c.22), section 3 and was amended by the Work and Families Act 2006 and by the Children and Families Act 2014 (c.6), section 121(1).

[^c22971271]: Section 71 was substituted by the Employment Relations Act 1999 (c.26) and amended by the Employment Act 2002 (c.22), section 17, the Work and Families Act 2006 (c.18), schedule 1, paragraph 31 and the Children and Families Act 2014 (c.6), section 118.

[^c22971281]: S.I. 2002/2788.

[^c22971291]: 1999 c.30.

[^c22971301]: 1993 c.48; section 1 has amendments which are not relevant to this instrument.

[^c22971311]: 2004 c.12.

[^c22971321]: 2000 c.8; Part 4A was inserted by the Financial Services Act 2012.

[^c22971331]: 2006 c.46.

[^c22971341]: 1951 c.65.

[^c22971351]: 1996 c.14.

[^c22971361]: 2004 c.12; section 237B was inserted by the Finance Act 2011.

[^c22971371]: S.I. 2014/3050.

[^c22971381]: 1992 c.4.

[^c22971391]: 1992 c.52.

[^c22971401]: S.S.I. 2014/233.

[^c22971411]: S.I. 2006/246.

[^c22971421]: 2014 c.30.

[^c22971431]: 1994 c.39.

[^c22971441]: 2002 asp 3.

[^c22971451]: 2011 asp 1.

[^c22971461]: 1995 c.25.

[^c22971471]: 1992 c.37.

[^c22971481]: 1968 c.73.

[^c22971491]: 1969 c.51.

[^c22971501]: 2005 asp 12.

[^c22971511]: 2012 asp 8..

[^c22971521]: 2005 asp 5. Section 1A(1) was inserted by section 101 of the Police and Fire Reform (Scotland) Act 2012 (asp 8).

[^c22971531]: 2000 c.8.

[^c22971541]: Paragraph 5(b) of Schedule 3 was amended by S.I. 2006/3221, and paragraph 5(d) of that Schedule was amended by S.I. 2004/3379.

[^c22971551]: There are amendments to paragraphs 12 and 15 of the Schedule which are not relevant to these Regulations.

[^c22971561]: 2005 asp 12.

[^c22971571]: 2006 asp 15.

[^c22971581]: 2012 asp 8.

[^c22971591]: S.S.I. 2007/183.

[^c22971601]: S.S.I. 2008/228 was repealed with savings by S.S.I. 2014/233.

[^key-867653e5cda2cafbeadcd3e1732d8298]: Words in reg. 70(3)(e) substituted (6.4.2019) by The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 (S.I. 2019/383), reg. 1(1), Sch. para. 28(a)

[^key-1d6706bc7cefe05bb9370da3fd783e91]: Words in reg. 72(3)(e) substituted (6.4.2019) by The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 (S.I. 2019/383), reg. 1(1), Sch. para. 28(b)

[^key-6d5b1e48a329af90c0dfed8cdfc399eb]: Words in sch. 1 substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(26)(a)