The Police Pensions (Additional Voluntary Contributions) Regulations 1991

Made: 4th June 1991

Laid before Parliament: 10th June 1991

Coming into force: 1st July 1991

In exercise of the powers conferred on me by sections 1 to 7 of the Police Pensions Act 1976[^f00001], and after consultation with the Police Negotiating Board for the United Kingdom, I hereby with the consent of the Treasury[^f00002] make the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Police Pensions (Additional Voluntary Contributions) Regulations 1991, and shall come into force on 1st July 1991 but have effect as from 6th April 1990.

Interpretation

2

• (1) In these Regulations, unless the context otherwise requires, any reference to a numbered regulation or Schedule is to be construed as a reference to the regulation or Schedule which bears that number in these Regulations, and any reference to a numbered paragraph in a regulation of or a Schedule to these Regulations is to be construed as a reference to the paragraph bearing that number in that regulation or, as the case may be, that Schedule.

• (2) In these Regulations references to the Taxes Act are references to the Income and Corporation Taxes Act 1988[^f00003] , references to the 1999 Act are references to the Welfare Reform and Pensions Act 1999 and references to the 1987 Regulations are references to the Police Pensions Regulations 1987[^f00004].

• (3) In these Regulations, unless the context otherwise requires—

• “the 1993 Act” means the Pension Schemes Act 1993;

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999;

• “the 2014 Act” means the Taxation of Pensions Act 2014;

• “the 2009 Regulations” means the Registered Pension Schemes (Authorised Payments) Regulations 2009;

• “approved additional voluntary contributions provider” means The Equitable Life Assurance Society Utmost Life and Pensions Limited or The Standard Life Assurance Company , The Standard Life Assurance Company or Utmost Life and Pensions Limited;

• ...

• “the AVC scheme” means the occupational pension scheme (within the meaning of section 1 of the Pension Schemes Act 1993) established under section 1 of the Police Pensions Act 1976 and these Regulations;

• “basic contributions” means contributions paid pursuant to an election under regulation 4(1);

• “basic contributor” is to be construed in accordance with regulation 7;

• “cash equivalent” means a cash equivalent mentioned in paragraph 12(1) of Schedule 1A to the Social Security Pensions Act 1975[^f00005];

• “central police officer” has the same meaning as in the 1987 Regulations;

• “death benefit contributions” means contributions paid pursuant to an election under regulation 5(1);

• “death benefit contributor” is to be construed in accordance with regulation 7;

• “death benefit cover” is to be construed in accordance with regulation 5(1);

• “earnings” and “emoluments” mean earnings and emoluments in respect of service as a pensionable policeman, disregarding, except where regulation 3 or 5 of the Retirement Benefit Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990[^f00006] applies, any excess in any tax year over the figure which is the permitted maximum for that year for the purposes of section 592(8B) of the Taxes Act[^f00007] (that is to say, the figure specified for the year by an order made by the Treasury under section 590C(6) of that Act);

• “free-standing additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act;

• “the Index” means the index of retail prices published by the Department of Employment;

• “insurance company” means—a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance, ......

• “normal benefit age” means 60;

• “overseas policeman” has the same meaning as in the 1987 Regulations;

• “participator” means a basic contributor or a person who has ceased to be a basic contributor but has not exercised any right to take a cash equivalent or to be paid a lump sum under regulation 14(1);

• “pension credit” means a credit under section 29(1)(b) of the 1999 Act or under corresponding Northern Ireland legislation;

• “pension credit” means a credit under section 29(1)(b) of the 1999 Act, including a credit under corresponding Northern Ireland legislation;

• “pension credit benefits” means in relation to the AVC Scheme the benefits payable under that Scheme which are attributable (directly or indirectly) to a pension credit;

• “pension credit member” means a person who has rights under the AVC Scheme which are attributable (directly or indirectly) to a pension credit either solely or wholly separately from any other rights under the AVC Scheme;

• “pension credit member” has the meaning given by section 124(1) of the Pensions Act 1995;

• “pension credit rights” has the meaning given by section 101B of the 1993 Act;

• “pension debit” means a debit under section 29(1)(a) of the 1999 Act or under corresponding Northern Ireland legislation;

• “pension debit member” means a person who has rights under the AVC Scheme and whose shareable rights under that Scheme are subject to a pension debit;

• “pension investments” means investments made under regulations 9(1) and 10(2);

• “pension sharing order” means a pension sharing order or other provision referred to in section 28(1) of the 1999 Act or Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

• “pension sharing order” means an order or provision mentioned in section 28(1) of the 1999 Act;

• “pensionable policemean” means a person by whom contributions are for the time being payable under regulation G2 of the 1987 Regulations;

• “pension provider” means a body listed in schedule 1,

• “Police Pensions Scheme” means the Police Pensions Scheme, the rules of which are set out in the Police Pensions Regulations 1987;

• “registered pension scheme” means a scheme registered under section 153 of the Finance Act 2004;

• “relevant police pension authority” has the meaning given by regulation L1(4) of the Police Pensions Regulations 1987;

• “retire” means become entitled to payment of a pension or gratuity under regulations B1 to B5 of the 1987 Regulations, and cognate expressions are to be construed accordingly;

• “shareable rights” means any rights a person has under the AVC Scheme except those rights referred to in regulation 2 of the Pension Sharing (Valuation) Regulations 2000;

• ... and

• “tax year” means the 12 months beginning with 6th April in any year.

• (4) The definition of “insurance company” in paragraph (3) must be read with—

• (a) section 22 of the Financial Services and Markets Act 2000,

• (b) any relevant order under that section, and

• (c) Schedule 2 to that Act.

• (4) The definition of “insurance company” in paragraph (3) must be read with–

• (a) section 22 (the classes of activity and categories of investment) of the Financial Services and Markets Act 2000,

• (b) any relevant order under that section, and

• (c) Schedule 2 to that Act.

Making and acceptance of elections

3

• (1) Any election under these Regulations—

• (a) is to be made by giving written notice to the police authority police pension authority, and

• (b) is, subject to paragraphs (2) to (4), to be accepted by the authority.

• (2) No election under these Regulations is to be accepted if any limit imposed by regulation 8(4) (payment and amount of contributions) would be exceeded.

• (2A) No election under regulation 4(1) (payment of basic contributions) or 5(1) (payment of death benefit contributions) made on or after 1st October 2010 is to be accepted.

• (2B) No election under regulation 6(1)(a) (alteration of amount of basic contributions) or 6(2)(a) (alteration of amount to be secured by death benefit contributions) made on or after 1st October 2010 is to be accepted if it would have the effect of increasing the amount of the basic contributions or the amount to be secured by the death benefit contributions, as the case may be.

• (2A) No election under regulation 4(1) (election to pay basic contributions) or 5(1) (elections in respect of death benefit cover) made on or after 1st October 2010 is to be accepted.

• (2B) No election under regulation 6(1)(a) (election to alter amount of basic contributions) or regulation 6(2)(a) or 6(3) (elections to alter amount to be secured by death benefit contributions) made on or after 1st October 2010 is to be accepted if it would have the effect of increasing the amount of the basic contributions or the amount to be secured by the death benefit contributions, as the case may be.

• (3) An election falling within regulation 16(2) (death benefit cover, continued death benefit cover and increased death benefit cover) is not to be accepted if—

• (a) any information required under regulation 16(2) is not given, or

• (b) the information given is such that the cover could not be secured by investment under regulation 9(3).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) The police authority police pension authority are to give effect as soon as is reasonably practicable to any election accepted by them.

Election to pay basic contributions

4

• (1) A pensionable policeman may at any time before 1st October 2010 elect to pay basic contributions under these Regulations.

• (2) The notice of such an election is to specify—

• (a) the amount of each contribution, and

• (b) the way in which the contributions are to be invested under regulation 9.

Elections in respect of death benefit cover

5

• (1) A pensionable policeman may at any time before 1st October 2010 elect to pay death benefit contributions to secure death benefit cover, that is to say the payment of a lump sum in the event of his dying in the circumstances specified in paragraph (2).

• (2) The circumstances are that—

• (a) at the time of his death he is still a death benefit contributor, and

• (b) his death occurs before his retirement date and is not the result of an injury received in the execution of his duty (within the meaning of regulation A11 of the 1987 Regulations).

• (3) A pensionable policeman’s retirement date is the date on which he would be required by regulation A18(1) of the 1987 Regulations to retire assuming that there were no postponement under regulation A18(2) and no change of rank.

• (4) The notice of an election under paragraph (1) is to specify the approved additional voluntary contributions provider with which the contributions are to be invested and the amount to be secured ....

• (5) An election under paragraph (1) ceases to have effect on the person’s retirement date, but if the time at which he is required by regulation A18(1) of the 1987 Regulations to retire becomes later by reason of—

• (a) his being promoted, or

• (b) a postponement under regulation A18(2),

• he may elect to pay further contributions to secure the continuance to the later date of he death benefit cover in force immediately before the change.

• (6) Any continued death benefit cover secured by an election under paragraph (5) lapses if the person retires before the date to which the cover was continued.

Variation and cancellation of elections

6

• (1) Subject to paragraph (4), a basic contributor may at any time elect—

• (a) to alter the amount of his basic contributions, or

• (b) to require them to be invested in future, under regulation 9, in a different way, or

• (c) to require the police authority police pension authority to realise any investment and to reinvest the proceeds, under regulation 9, in a different way, or

• (d) to cancel his election under regulation 4(1).

• (2) Subject to paragraph (4), a death benefit contributor may at any time elect—

• (a) to alter the approved additional voluntary contributions provider with which the contributions are to be invested and the amount to be secured ..., or

• (b) to cancel his election under regulation 5(1).

• (3) Subject to paragraph (4), a person paying further contributions under regulation 5(5) (continuance of death benefit cover during service after retirement age) may at any time make any election that he could have made under paragraph (2)(a) above if he had been paying death benefit contributions.

• (4) An election may not be made under any of the preceding paragraphs of this regulation on or after 1st October 2010 if it would have the effect of increasing the amount of the basic contributions or the amount to be secured by the death benefit contributions, as the case may be.

Basic and death benefit contributors

7

• (1) Subject to paragraph (3), a person is a basic contributor while an election under regulation 4(1) (regular contributions) has effect.

• (2) Subject to paragraph (3), a person is a death benefit contributor while an election under regulation 5(1) has effect.

• (3) A person who has ceased to be a pensionable policeman ceases to be either a basic contributor or a death benefit contributor.

Payment and amount of contributions

8

• (1) Basic contributions are payable to the police authority police pension authority at intervals of not less than 4 weeks.

• (2) Death benefit contributions and further contributions under regulation 5(5) (continuance of death benefit cover) are payable to the police authority police pension authority at the same times as basic contributions.

• (3) All contributions are to be deducted by the police authority police pension authority from the person’s pay.

• (4) The total of the contributions of all kinds paid in any tax year must not exceed the lesser of (A-B-C) and D, where—

• A is 15 per cent of the person’s emoluments for that year,

• B is the total of any contributions paid by him in the year to a registered pension scheme,

• C is the total of the contributions paid by him in the year under the 1987 Regulations, and

• D is the amount which would provide the maximum allowable benefits.

• (5) The maximum allowable benefits are the maximum amount that can be secured having regard to regulations 5(4) and 6(2)(a).

• (5) The maximum allowable benefits are the maximum amount that can be secured in accordance with regulations 5(4) and 6(2)(a).

Investment of contributions

9

• (1) Basic contributions are to be invested by the police authority police pension authority in accordance with any election for the time being having effect under regulation 4(1) or 6(1)(b) or (c).

• (2) In paragraph (1) “invested” means invested with such approved additional voluntary contributions providers and in such investments managed by those providers as may be selected by the basic contributor with such approved additional voluntary contributions provider and in such investments managed by such provider as may be selected by the basic contributor.

• (3) Death benefit contributions and further contributions under regulation 5(5) are to be invested by the police authority police pension authority with the approved additional voluntary contributions provider selected by the death benefit contributor with an approved additional voluntary contributions provider selected by the death benefit contributor so as to secure death benefit cover of the amount required by any election for the time being having effect under regulation 5(1) or (5) or 6(2) or (3).

Inward transfers

10

• (1) At any time before 1st October 2010, a police authority police pension authority may accept a transfer value from the administrator of—

• (a) a free-standing additional voluntary contributions scheme, or

• (b) a registered pension scheme which provides additional benefits but does not fall within section 591(2)(h) of the Taxes Act,

in respect of a basic contributor except if or to the extent that the transfer value relates to pension credit rights.

• (2) A transfer value accepted by a police pension authority is to be invested by them with such approved additional voluntary contribution providers and in such investments managed by those providers as may be specified in writing by the basic contributor.

• (2) A transfer value accepted by a police authority is to be invested by them with an approved additional voluntary contributions provider and in such investments managed by such provider such as may be specified in writing by the basic contributor.

Retirement pensions

11

• (1) A participator may apply some or all of the proceeds of an investment made under regulation 9 to arrange with a pension provider—

• (a) payment of a lifetime annuity;

• (b) payment of a lifetime annuity and a pension commencement lump sum;

• (c) a lump sum commutation payment that—

• (i) reflects the value of benefits referred to in sub-paragraph (a) or (b); and

• (ii) meets the requirements of regulations 11 and 12 of the 2009 Regulations;

• (d) any payment to the participator that complies with the requirements of the 2014 Act.

• (2) Paragraph (1) is subject to paragraphs (10) to (13).

• (3) Subject to paragraphs (4) and (5), the approved additional voluntary contributions provider must provide a participator with an option to receive benefits under paragraph (1)(a) to (c).

• (4) Any annuity payable in accordance with paragraph (1)(a) or (b) must—

• (a) be incapable, in whole or in part, of surrender, assignation or commutation;

• (b) commence not earlier than the participator’s normal minimum pension age (within the meaning of section 279(1) of the Finance Act 2004);

• (c) be payable to the participator for life.

• (5) A lump sum commutation payment referred to in paragraph (1)(c) may be paid in respect of benefits payable under paragraph (1)(a), (b) or (d).

• (6) The approved additional voluntary contributions provider may, in addition to providing a participator with benefits under paragraph (3), provide a participator with alternative benefit options under paragraph (1)(d).

• (7) A participator must, not earlier than 3 months before the date from which the participator wishes those benefits under these Regulations to be provided, make a benefits election to the police authority specifying—

• (a) whether and which benefits are to be provided under paragraph (3) or, alternatively, paragraph (6);

• (b) the approved additional voluntary contributions provider who is to provide each benefit;

• (c) for whom, if anyone, a dependant’s benefit is to be provided;

• (d) if more than one benefit is to be provided, either—

• (i) the proportion of the amount secured by the total investments made under regulation 9 that is to be applied to the purchase or arrangement of each of them; or

• (ii) the dependants’ benefits to be provided expressed as a percentage of the participator’s benefits;

• (e) in respect of every annuity to be provided—

• (i) the annual rate of the annuity;

• (ii) whether it is to be payable for life or for a fixed period;

• (iii) whether its rate is to be fixed or to vary in accordance with the Index or to increase yearly by a specified percentage or (if lower) to increase by the increase in the Index for the year in question;

• (iv) whether the rate may reduce; and

• (f) in the case of a participator who chooses a life-time annuity referred to in paragraph (1)(a) or (b) and who dies within the period of 5 years beginning with the date on which the annuity commences, whether, if the annuity had continued at the rate in force at the time of the participator’s death, a lump sum is to be paid equal to the balance that would have been payable during the remainder of that period.

• (8) If there are exceptional circumstances of serious ill-health, the police authority may in their discretion realise the pension investments without purchasing any pension, and in that event the amount obtained becomes payable as a lump sum.

• (9) More than one benefits election may be made under paragraph (7) and an election must—

• (a) be in writing, and

• (b) contain such information as the police authority request.

• (10) Upon receipt of a notice of election under paragraph (7), the police authority must, as soon as reasonably practicable, realise the investments made under regulation 9 and apply the proceeds in the manner specified in it.

• (11) Where a participator dies before retirement or after retirement but before the benefits under this regulation are paid, the investments made under regulation 9 must be realised and are payable as a lump sum in accordance with regulation 15(2).

• (12) The police authority may realise the investments made under regulation 9 and apply the proceeds to the purchase of benefits under these Regulations from an insurer in such form as appears to the police authority to be suitable where the conditions in paragraph (13) are satisfied.

• (13) Those conditions are—

• (a) the participator’s retirement date falls on or after 1st December 1999; and

• (b) the participator has attained the age of 75 and has not given a notice of election under paragraph (7) before doing so.

Lump sum death benefit

12

Where a person who is paying death benefit contributions or further contributions under regulation 5(5) dies and any lump sum secured by those contributions is obtained by the police authority police pension authority from the approved additional voluntary contributions provider the lump sum becomes payable.

Benefit limits

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment in certain cases

14

• (1) If a person—

• (a) ceases to be a basic contributor before retiring, and

• (b) does not acquire a right to a cash equivalent, and

• (c) becomes entitled under regulation B6 of the 1987 Regulations to an award by way of repayment of his aggregate pension contributions,

the appropriate lump sum becomes payable.

• (2) If a participator dies before retirement the appropriate lump sum becomes payable.

• (3) The appropriate lump sum is the realisable value of the pension investments.

Payment by police authority

15

• (1) Retirement pensions shall be paid by the responsible person to the persons entitled to them.

• (2) Lump sums payable—

• (a) as mentioned in regulation 11(7)(f) regulation 10C(7)(f) or paragraph 2 of Schedule 1A or by virtue of an election for a payment under paragraph 3(4)(f) of that Schedule, or

• (b) under regulation 12 or 14(2),

shall be paid by the responsible person to the deceased’s widow or widower or surviving civil partner or, if there is no widow or widower or surviving civil partner, to the personal representatives.

• (3) Lump sums payable under regulation 11(8) regulation 10C(8) or 14(1) shall be paid by the responsible person to the former basic contributor.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) The amount of any tax chargeable under the Taxes Act on a payment under this regulation or Schedule 1A (pension sharing) shall be deducted by the responsible person before payment.

• (7) For the purposes of this regulation “the responsible person” means—

• (a) so far as the regulation relates to a payment under regulation 10C(1), the pension provider, and

• (b) so far as it relates to any other payment, the police pension authority.

• (7) For the purposes of this regulation “the responsible person” means–

• (a) so far as the regulation relates to a payment under regulation 11(1), the pension provider; and

• (b) so far as it relates to the payment of any other lump sum, the police authority.

Information

16

• (1) A person making an election under these Regulations is to give the police authority police pension authority such information as they may reasonably require for the purposes of their functions under these Regulations.

• (2) A person making—

• (a) an election under regulation 5(1) or (5) (death benefit and continued death benefit cover), or

• (b) an election under regulation 6(2)(a) (increased death benefit cover), or

• (c) an election under regulation 6(3) corresponding to one that could have been made under regulation 6(2)(a),

• (d) an election under paragraph 3 of Schedule 1A (pension credit benefits),

is, in particular, to give the police authority police pension authority such information about his health as they may reasonably require having regard to regulation 9(3) (investment so as to secure death benefit cover).

Appeals

17

• (1) A person who is aggrieved by the refusal of the police authority police pension authority to admit a claim to receive as of right a pension, or a larger pension than that granted, under these Regulations may, subject to paragraph (2), appeal—

• (a) if he was, or the claim is to a pension in respect of a person who was, a member of a police force within the meaning of the Police Act 1964[^f00009] maintained under section 2 of the Police Act 1996, the metropolitan police force, the City of London police, the Director General of the National Crime Squad, the Director General of the National Criminal Intelligence Service, a police member of the National Crime Squad appointed under section 55(1)(b) of the Police Act 1997 or a police member of the National Criminal Intelligence Service appointed under section 9(1)(b) of the Police Act 1997, to the Crown Court, or

• (b) if he was, or the claim is to a pension in respect of a person who was, a member of a police force within the meaning of the Police (Scotland) Act 1967[^f00010], to the sheriff having jurisdiction in the place where he last served as such a member, or

• (c) if he was, or the claim is to a pension in respect of a person who was, an overseas policeman, an inspector or assistant inspector of constabulary or a central police officer, to the Secretary of State.

• (2) Paragraph (1) does not confer a right of appeal against anything done by the police authority police pension authority in the exercise of a power conferred by these Regulations which is rexpressly declared by these Regulations to be a power which they are to exercise in their discretion.

• (3) In this regulation “pension” includes any lump sum payable under these Regulations.

Retrospective effect: incidental provision

18

• (1) Any notice given after 5th April 1990 and before 1st July 1991 which, if these Regulations had been in force, would have constituted notice of an election under these Regulations is to be treated as having constituted notice of such an election.

• (2) These regulations shall be treated as having come into force on 1st March 1990 in relation to any sum paid by a pensionable policeman in anticipation of these Regulations, and any such sum shall be treated as forming part of his pension investments.

• (3) A sum is one paid in anticipation of these Regulations if—

• (a) it was paid to the Society after 28th February 1990 and before 6th April 1990 on the understanding that if regulations providing for additional voluntary contributions were made it would be treated as consisting of contributions invested with the Society under the regulations, and

• (b) it would not, if these Regulations had been in force during the tax year ending with 5th April 1990, have exceeded the limit imposed by regulation 8(4).

SCHEDULE 1 — PENSION PROVIDERS

• The Society

• Eagle Star Insurance Company Limited

• Legal and General Assurance Society Limited

• Prudential Corporate Pensions

• Scottish Widows' Fund and Life Assurance Society

• The Standard Life Assurance Company

• Sun Life Assurance Society PLC

SCHEDULE 2 — BENEFIT LIMITS

PART I — interpretation

1

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2

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3

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4

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5

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PART II — retirement pensions

6

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7

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8

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9

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PART III — lump sums on death

10

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Signed

Kenneth Baker — One of Her Majesty’s Principal Secretaries of State — 21st May 1991

We consent

Thomas Sackville — Sydney Chapman — Two of the Lords Commissioners of Her Majesty’s Treasury — 4th June 1991

Explanatory note

(This note is not part of the Regulations)

These Regulations make provision for the payment of additional voluntary contributions by members of the pension scheme (“the main scheme”) constituted by the Police Pensions Regulations 1987 (“the 1987 Regulations”) in order to secure additional benefits financed by investing the contributions.

The Regulations provide for the making of elections of various kinds. Regulation 3 contains general provisions as to their making and acceptance; regulation 4 provides for elections to pay basic contributions so as to secure an additional retirement pension; regulation 5, for elections to pay death benefit contributions so as to secure a lump sum death benefit in the event of death while paying such contributions; regulation 6 allows elections made under regulations 4 and 5 to be varied or cancelled. While an election has effect and the person concerned is a member of the main scheme he remains a basic contributor or, as the case may be, a death benefit contributor for the purposes of these Regulations (regulation 7).

Regulation 8 deals with the payment of contributions and imposes a limit on their total amount; regulation 9(1) and (2) require the police authority to invest basic contributions with Equitable Life, in one or more of the ways specified, in accordance with any wishes expressed by the contributor; regulation 9(3) requires death benefit contributions to be invested so as to secure the amount of cover specified. A transfer value accepted from another additional voluntary contributions scheme is to be invested as if it had consisted of basic contributions (regulation 10).

On retirement, investments (except those made with death benefit contributions) are to be realised and a retirement pension purchased with the proceeds from one of the insurers listed in Schedule 1, in accordance with any wishes expressed by the contributor in a pension election (regulation 11(1) to (6)). Regulation 11(7) makes default provision, and regulation 11(8) and (9) allow the proceeds of realisation to be paid as a lump sum in some circumstances.

Regulation 12 provides for the payment of death benefits secured by contributions under regulation 5.

Regulation 13, with Schedule 2, imposes limits on benefits of all kinds payable under the Regulations; to the extent that a limit would otherwise be exceeded, a capital sum is payable, after deduction of tax (regulation 15(4) to (6)).

Regulation 14 provides for the realisable value of investments to be repaid where there is a right to repayment of contributions paid under the 1987 Regulations, and where a basic contributor or former basic contributor dies before retirement.

Benefit and other payments are to be made by police authorities in accordance with regulation 15. Regulation 16 requires them to be given information needed for the purposes of their functions under the Regulations. Regulation 17 confers rights of appeal as required by section 6 of the Police Pensions Act 1976.

Section 1(5) of the Police Pensions Act 1976 confers express power to make regulations retrospective in effect. These Regulations have effect as from 6th April 1990, the beginning of the 1990—91 tax year. Regulation 18 makes incidental provision, including provision for payments made direct to Equitable Life before that date, in anticipation of these Regulations, to be treated as basic contributions invested in the preceding tax year, for which the Regulations are deemed to have had effect in that case.

Footnotes

[^f00001]: 1976 c. 35; section 1 was amended by the Police Negotiating Board Act 1980 (c. 10), section 2(3).

[^f00002]: See S.I. 1981/1670.

[^f00003]: 1988 c. 1.

[^f00004]: S.I. 1987/257; relevant amendments were made by S.I. 1990/805.

[^f00005]: 1975 c. 60; Schedule 1A was inserted by the Social Security Act 1985 (c. 53), Schedule 1, paragraph 3, and amendedby the Social Security Act 1986 (c. 50), Schedule 10, paragraphs 29 and 30.

[^f00006]: S.I. 1990/586.

[^f00007]: Sections 590C and 592(8B) were inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraphs 4 and 5(4).

[^f00009]: 1964 c. 48.

[^f00010]: 1967 c. 77.

Editorial notes

[^key-2619b58c90a5c20686c993342dd9b8cc]: Reg. 1 in force at 1.7.1991, see reg. 1

[^key-450261111b142033a15e4d1dacba38e7]: Reg. 2 in force at 1.7.1991, see reg. 1

[^key-0f44056d17802aefa4e5b23cbfa5cb1e]: Reg. 3 in force at 1.7.1991, see reg. 1

[^key-1c4466de194f27a837638e29e47424bf]: Reg. 4 in force at 1.7.1991, see reg. 1

[^key-eb082d22fc1290d2d52d9f2b08d4e248]: Reg. 5 in force at 1.7.1991, see reg. 1

[^key-ac470a6c6beaf7cf411a177036db1a86]: Reg. 6 in force at 1.7.1991, see reg. 1

[^key-ca8d249c12cadb65e0e803672408e59f]: Reg. 7 in force at 1.7.1991, see reg. 1

[^key-a2179abc8d37538fee82bb8b8a602c15]: Reg. 8 in force at 1.7.1991, see reg. 1

[^key-695658f5a7371876597d408b361d4507]: Reg. 9 in force at 1.7.1991, see reg. 1

[^key-8de3e90c44888c5d92d2934b46649dfc]: Reg. 10 in force at 1.7.1991, see reg. 1

[^key-d9d1631f6541ba6ebcb177de1ed1ee39]: Reg. 12 in force at 1.7.1991, see reg. 1

[^key-c997f525c6d97afa07387dd5a6de1795]: Reg. 14 in force at 1.7.1991, see reg. 1

[^key-a32819bf04c12a8f4023bf33ed3a5934]: Reg. 15 in force at 1.7.1991, see reg. 1

[^key-f7099be47a051d79e5fc52bf6b12c1c2]: Reg. 16 in force at 1.7.1991, see reg. 1

[^key-86266ee2240eaa3e47e75248df74129b]: Reg. 17 in force at 1.7.1991, see reg. 1

[^key-61d9f6ee6de998c93b6aa50406833c40]: Reg. 18 in force at 1.7.1991, see reg. 1

[^key-07b5cde5cf6247993bddf4bb0671daca]: Sch. 1 in force at 1.7.1991, see reg. 1

[^key-dabd1b9cf13cbad58ee7e3290b82e108]: Words in reg. 2(2) inserted (S.) (with effect from 1.12.2000) by The Police Pensions (Additional Voluntary Contributions and Increased Benefits) (Pension Sharing) (Scotland) Amendment Regulations 2001 (S.S.I. 2001/461), reg. 1(2), sch. 2 para. 1

[^key-752ea21a4d5762130219e0e193ad4b83]: Words in reg. 2(3) inserted (S.) (with effect from 1.12.2000) by The Police Pensions (Additional Voluntary Contributions and Increased Benefits) (Pension Sharing) (Scotland) Amendment Regulations 2001 (S.S.I. 2001/461), reg. 1(2), sch. 2 para. 2

[^key-7fa4517e3af31f79fac50428f3ac49ae]: Reg. 12A inserted (S.) (with effect from 1.12.2000) by The Police Pensions (Additional Voluntary Contributions and Increased Benefits) (Pension Sharing) (Scotland) Amendment Regulations 2001 (S.S.I. 2001/461), reg. 1(2), sch. 1

[^key-3ad3e7bcb9464c01794cbd7d120feec8]: Words in reg. 2 inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 1

[^key-5d252eb427112eee7b02c85abcee4de7]: Words in reg. 10(1) inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 2

[^key-f8f962d9ea2a655aa73105e3223d5589]: Words in reg. 15(2)(a) inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 4(a)

[^key-c521fd87b168d415bc661a43ca1fa1ea]: Words in reg. 15(6) inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 4(b)

[^key-e578d0e18baa9bdcc3668f4ab6980833]: Reg. 16(2)(d) inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 5

[^key-7869da6371b82600ceb78aa5a0785c81]: Sch. 1A inserted (E.W.) (with effect from 1.12.2000) by The Police Pensions (Pension Sharing) Regulations 2002 (S.I. 2002/3202), reg. 1(1), Sch. 2 para. 6

[^key-371b6dff31ca99fed7b03a4cfb511248]: Reg. 10A inserted (E.W.) (10.2.2003) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2), Sch. 2 para. 5

[^key-c341d9dd99e02978acbb9588ea9ec87c]: Reg. 2(4) inserted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 1(c)

[^key-0f45841af400e1e9ede3e5612d5a187b]: Words in reg. 9(2) substituted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 3(a)

[^key-4afc4dbb0b682e1e8c54c5877139e5f6]: Words in reg. 9(3) substituted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 3(b)

[^key-d8db3c70f5648d341c0d202bfeb86ec9]: Reg. 10(2) substituted (E.W.) (10.2.2003) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2), Sch. 2 para. 4

[^V_S_e0549afa-5711-14ae-99ab-3e96b6de56a7]: This version of this provision extends to Scotland only; a separate version has been created for England and Wales only

[^M_E_d27fc48a-0fcc-49db-e9e3-c9e5650372b1]: This version of this provision extends to England and Wales only; a separate version has been created for Scotland only

[^key-e631fa9ae182766733834c008fe42285]: Reg. 10A renumbered as reg. 10B (E.W.) (1.4.2003) by The Police Pensions (Amendment) (No. 2) Regulations 2003 (S.I. 2003/535), reg. 1(1), Sch. 2

[^key-a243bffbe83b5acedc2d2445b1d053e4]: Words in reg. 12 substituted (E.W.) (10.2.2003) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2), Sch. 2 para. 7 and (S.) (1.10.2003) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 7

[^key-31db41e6d500917a130c748fec2ebb0d]: Words in reg. 2(3) inserted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 1(a) and (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 1(a)

[^key-fd00c94860bc7f2413ed02c9ec4daa3a]: Words in reg. 5(4) inserted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 2 and (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 2

[^key-2e8cfaa162eccdecd965107a859b8d48]: Words in reg. 6(2)(a) inserted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 2 and (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 2

[^key-1be2343361cbb38a9ff461cf34036e95]: Words in reg. 2(3) omitted (E.W.) (10.2.2003) by virtue of The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2), Sch. 2 para. 1(b) and (S.) (1.10.2003) by virtue of The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 1(b)

[^M_F_9edc4aaa-7757-4a32-8565-21f340746d10]: Words in reg. 2(3) inserted (E.W.) (with effect from 1.12.2002) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2)(b), Sch. 2 para. 1(a)

[^M_F_0f809421-d3a8-4aeb-c8fc-194e02be2a02]: Words in reg. 2(3) inserted (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 1(a)

[^key-25f2d1c3abb0e64e869731b20c2d82ab]: Reg. 2(4) inserted (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 1(c)

[^key-926748e2473ff9b8b2aa133a486b3124]: Words in reg. 9(2) substituted (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 3(a)

[^key-b92e5851f705306feda34228cabbc84a]: Words in reg. 9(3) substituted (S.) (with effect from 1.12.2002) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1)(b), sch. 2 para. 3(b)

[^key-dbbaa771dfa2faf8a1dd8d08fff0552d]: Reg. 10(2) substituted (S.) (1.10.2003) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 4

[^key-b5734b83322908fd2e30ed78412567fe]: Reg. 10A substituted (S.) (1.10.2003) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 5

[^key-bf4a3fdc694f40f7a789d2b8439184da]: Words in reg. 15 substituted (E.W.) (10.2.2003) by The Police Pensions (Amendment) Regulations 2003 (S.I. 2003/27), reg. 1(2), Sch. 2 para. 8(1) and (S.) (1.10.2003) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 8(a)

[^key-e53eb69cc35525d9afe0f27d546c21d4]: Reg. 15(7) inserted (S.) (1.10.2003) by The Police Pensions (Scotland) Amendment Regulations 2003 (S.S.I. 2003/406), reg. 1(1), sch. 2 para. 8(b)

[^key-c2d6e82377380aa88d85aeb90c0cc6e9]: Words in reg. 17(1)(a) substituted (E.W.) (15.11.2003) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2003 (S.I. 2003/2717), regs. 1(1), 2(2)

[^key-9292bf925a678234409ee2a8251ccb49]: Reg. 12A heading substituted (with effect from 5.12.2005) by The Police Pensions Amendment (Scotland) Regulations 2006 (S.S.I. 2006/285), reg. 1(2), sch. 2 para. 3

[^key-07390ea43dbf0a6fab836b6f7dc8b160]: Words in reg. 15(2) inserted (E.W.) (with effect from 5.12.2005) by The Police Pensions (Amendment) Regulations 2006 (S.I. 2006/740), reg. 1(2), Sch. 2 para. 1 and (S.) (with effect from 5.12.2005) by The Police Pensions Amendment (Scotland) Regulations 2006 (S.S.I. 2006/285), reg. 1(2), sch. 2 para. 1

[^key-4d91fbe2a9bdaefcf2afea04e0f07333]: Words in Sch. 1A para. 1(7)(a) inserted (with effect from 5.12.2005) by The Police Pensions (Amendment) Regulations 2006 (S.I. 2006/740), reg. 1(2), Sch. 2 para. 2

[^key-775ca9f4684346f1d43ba8e06599cde1]: Reg. 3(2A)(2B) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(2)

[^key-580147e0d91b52fa481742147cf8ee18]: Reg. 3(2A)(2B) inserted (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(2)

[^key-504706e34a11ba65e6c91c40d265a8f1]: Words in reg. 4(1) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(3) and (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(3)

[^key-d3bb83386dfecf9bcc96d90ad4730857]: Words in reg. 5(1) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(4) and (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(4)

[^key-097f9e5e0f06437da0802585c3c90f16]: Words in reg. 6(1)(2)(3) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(5)(a) and (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(5)(a)

[^key-57227a089104858c902536f609113fd1]: Reg. 6(4) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(5)(b) and (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(5)(b)

[^key-ecc65e4a1e984c18cbe6d5a6845810b9]: Words in reg. 10(1) inserted (E.W.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations 2010 (S.I. 2010/2235), regs. 1(1), 2(6) and (S.) (1.10.2010) by The Police Pensions (Additional Voluntary Contributions) Amendment (Scotland) Regulations 2010 (S.S.I. 2010/320), regs. 1(1), 2(6)

[^key-45b51e7b0cf028f0f9d6b9a004e64667]: Words in Regulations substituted (E.W.) (16.1.2012) by The Police Pensions (Amendment) Regulations 2011 (S.I. 2011/3063), regs. 1(1), 2-4, Sch. (with reg. 9)

[^key-6f712b668a480dff5f4d2feebc37a1c4]: Words in reg. 2(3) inserted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 17

[^key-4181a4c04516e1d59e634dae0139de11]: Words in reg. 12A(3) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 19(a)

[^key-c9586673f2305c06325fa7c9b6d48ffb]: Words in reg. 12A(7) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 19(b)(i)

[^key-637adcfe8d0f29396b8ed3a5afb66281]: Reg. 12A(7)(c) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 19(b)(ii)

[^key-68bd0143bd83dbba868fc8868840e059]: Reg. 12A(7)(e) and word omitted (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 19(b)(iii)

[^key-362264f60120d749ac52a066d61a9ffc]: Words in reg. 15(2)(a) substituted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 21(a)

[^key-4659f555fbbdb6d821595b3a2e0b0152]: Reg. 15(7)(a) substituted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 21(c)

[^key-ee208bada808d87fff57a61b47a84925]: Reg. 11 substituted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 18

[^key-a490bb01e39c5fd1d4ca918d16173552]: Sch. 2 omitted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 22 and (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 26

[^key-f89d0bd11f4d2e9aa230873a8fdfe59e]: Reg. 10C inserted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 24

[^key-4d88cc18f075c8164e4cd2a6afc7a5d2]: Words in Sch. 1 shoulder note substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 28

[^key-a346803c7257f2abc35d42e3fcdc35d6]: Reg. 8(5) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 22(b)

[^key-baa549def10469e63349a7c4af1251a6]: Reg. 13 omitted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 20 and (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 26

[^key-cc3c2b29af057f402214c842cf2fb821]: Reg. 11 omitted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 25

[^key-aaf753822d81e4f7d7acd81e051d7537]: Words in reg. 15(2)(a) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 27(a)

[^key-7f3899d6e949c45c1bfcf80c86a7f57e]: Words in reg. 15(3) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 27(b)

[^key-79e64e484fbb2c2273f849b7845e7a2a]: Reg. 15(4)(5) omitted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 (S.S.I. 2016/75), regs. 1(1), 21(b) and (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 27(c)

[^key-97ac01179c058412d74a9b671eb9d7ca]: Reg. 15(7) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 27(d)

[^key-2fcb4d5437c7182a8e1fc5082ab27737]: Word in Sch. 1 shoulder note substituted (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 20

[^key-5117b272cf57e9d024d47883dc6eb029]: Words in reg. 2(3) omitted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 19(a) and (S.) (1.4.2019) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 12(a)

[^key-7368e3cb30d9af2a62d1691b2613174d]: Words in reg. 2(3) inserted (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 12(b)

[^key-9f01a475a35110232f3fb8c463ae72d1]: Words in reg. 2(3) inserted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 19(b) and (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 12(c)

[^key-fe69daf1b3f2939b7eb635e2aae26950]: Words in reg. 3(2) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 20(a) and (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 13(a)

[^key-820b4e7981466a2bed3a669f19065071]: Reg. 3(4) omitted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 20(b) and (S.) (1.4.2019) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 13(b)

[^key-0f0c0264adc592ebcca565549a4a3726]: Words in reg. 5(4) omitted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 21 and (S.) (1.4.2019) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 14

[^key-910e11c74b4328154de646e1c80f210c]: Words in reg. 6(2)(a) omitted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 21 and (S.) (1.4.2019) by virtue of The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 15

[^key-0c6291f146aa209b63cc7991071553b2]: Words in reg. 8(4) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 22(a) and (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 16(a)

[^key-2e4c8c8ab659c2402afc63927619470f]: Reg. 8(5) substituted (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 16(b)

[^key-1c2e549a4dddc118a33eebc900aea20e]: Words in reg. 10(1)(b) substituted (E.W.) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 23 and (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 17

[^key-e04ac2c1ccd0b282ed2db188679f1cef]: Words in reg. 11(1) substituted (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 18

[^key-21716f9ddb9606df9010408ca86d850c]: Words in reg. 15(7)(a) substituted (S.) (1.4.2019) by The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/68), regs. 1(2), 19

[^key-3534691551f8b22286fa0d360978355e]: Words in reg. 2(3) substituted (S.) (with effect in accordance with reg. 1(2)(d) of the amending S.S.I.) by The Police Pensions (Amendment) (Scotland) Regulations 2020 (S.S.I. 2020/33), regs. 1(2), 7(2)

[^key-dd623c0cd62fc2868bc5f51ea59e4b29]: Words in reg. 2(3) substituted (E.W.) (with effect from 1.1.2020) by The Police Pensions (Contributions and Additional Voluntary Contributions Provider) (Amendment) (England and Wales) Regulations 2020 (S.I. 2020/188), regs. 1(2), 2(2)