Office of Public Sector Information
(4) If the transfer value payment is made under the public sector transfer arrangements, the amount of the transfer value payment is calculated–
(a) in accordance with those arrangements rather than paragraphs (2) and (3); and
(b) by reference to the guidance and tables provided by the scheme actuary for the purposes of this paragraph that are in use on the date used for the calculation.
(5) In any case where the Scottish Ministers have directed, under regulation T6 (loss of rights to benefits), that part of a member’s benefits under these Regulations is forfeited, the cash equivalent payable in respect of that member shall be reduced by the capitalised value of the forfeited part of those benefits.
M4.—(1) A member who has applied for and received a statement of entitlement under regulation M2 may apply in writing to the Scottish Ministers for a transfer value payment to be made.
(2) On making such an application a member becomes entitled to a payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of regulation M5(2)).
(3) In these Regulations such a payment is referred to as “the guaranteed cash equivalent transfer value payment”.
(4) The application must specify the pension scheme or other arrangement to which the payment or payments should be applied.
(5) The application must meet such other conditions as the Scottish Ministers may require.
(6) An application under this regulation may be withdrawn by notice in writing to the Scottish Ministers, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given.
M5.—(1) Subject to paragraph (5), an application under regulation M4 must be made before the end of the period of 3 months beginning with the guarantee date, and the payment must be made no later than–
(a) 6 months after that date; or
(b) if it is earlier, the date on which the member reaches 60.
(2) If the payment is made later than 6 months after the guarantee date, the amount of the payment to which the member is entitled must be increased by–
(a) the amount by which the amount specified in the statement of entitlement falls short of the amount it would have been if the guarantee date had been the date on which the payment is made; or
(b) if it is greater and there was no reasonable excuse for the delay in payment, interest on the amount specified in the statement of entitlement, calculated on a daily basis over the period from the guarantee date to the date when the payment is made at an annual rate of 1% above the Bank of England base rate.
(3) In this regulation “Bank of England base rate” means–
(a) except where sub paragraph (b) applies, the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or
(b) if an order under section 19 (reserve powers) of the Bank of England Act 1998(19) is in force, any equivalent rate determined by the Treasury under that section.
(4) Paragraph (5) applies if–
(a) disciplinary or court proceedings against the member are begun within 12 months after the member leaves the employment which qualified the member to belong to the scheme; and
(b) it appears to the Scottish Ministers that the proceedings may lead to all or part of the member’s benefits being forfeited under regulation T6 (loss of rights to benefits).
(5) The Scottish Ministers may defer doing what is needed to carry out what the member requires until the end of the period of 3 months beginning with the date on which those proceedings (including any proceedings on appeal) are concluded.
(6) In any case where a direction is given under regulation T6 for the forfeiture of a member’s benefits, this regulation applies as if the amount specified in the statement of entitlement were reduced by an amount equal to the value of the benefits forfeited, as determined by the scheme actuary.
(7) Subject to paragraph (8), if a transfer value payment is made in respect of a member’s rights under the scheme, those rights are extinguished.
(8) If the member’s rights described in regulation M1(4) have been excluded from the transfer payment, the Scottish Ministers will continue to be liable to provide the benefits described in regulation K2(7) (guaranteed minimum pensions).
M6.—(1) If one or more members (the transferring members)–
(a) leave pensionable employment;
(b) join another occupational pension scheme; and
(c) exercise a right to transfer to that scheme under regulation M2,
the Scottish Ministers may, after taking advice from the scheme actuary, make a single transfer payment to that scheme in respect of the transferring members.
(2) The Scottish Ministers must calculate the amount of any transfer payment paid under this regulation taking advice from the scheme actuary.”.
43. In regulation N1(2)(b) (member’s right to transfer accrued rights to benefits to the scheme), after “amount of the transfer payment” insert “that relates to rights accrued in the transferring scheme before 6th April 1997.”.
44. Regulation N5 (waiver of transfer payments) is omitted.
45. In regulation P3 (absence for reasons other than illness or injury), for paragraph (1) substitute–
“(1) This regulation applies to a member who starts a leave of absence from work on, or after, 1st April 2008 for reasons other than those referred to in regulation P1.
(1A) A period of absence to which this regulation applies will count as pensionable service if for a continuous period not exceeding 6 months commencing with the member’s first day of leave of absence, the member contributes to the scheme.”.
46.—(1) Regulation Q1 (right to buy additional service)(20) is amended as follows.
(2) After paragraph (1) insert–
“(1A) A member may only increase his rights to benefits by buying additional service, other than service to which paragraph (9) refers, if–
(a) he has given notice of his intention to exercise that right–
(i) in writing; or
(ii) in such other form as the Scottish Ministers agree to accept;
(b) that notice was received by his employing authority or the scheme administrator on or before 31st March 2008;
(c) the Scottish Ministers accept an election to pay for additional service under regulation Q6; and
(d) the member makes regular additional contributions in respect of that election from a birthday that falls between 1st April 2008 and 31st March 2009.”.
(3) For paragraph (2) substitute–
“(2) A member buying additional service to which paragraph (9) refers, may choose to pay for that additional service by–
(a) making a single payment in accordance with regulation Q3;
(b) making regular additional contributions in accordance with regulation Q5; or
(c) a combination of payments described in sub-paragraphs (a) and (b).
(2A) A member buying additional service other than that to which paragraph (9) refers, must pay for that additional service by making regular additional contributions in accordance with regulation Q5.”.
(4) In paragraph (4)(a) after “(early retirement pension on grounds of ill health)” insert “or E2A (ill health pension on early retirement)”.
(5) After paragraph (5A) insert–
“(5B) For the purpose of regulation G14 (surviving nominated partner’s pension) if a member who has a nominated partner exercised his right to buy additional service before 6th April 1988, the additional service bought as a result of the exercise of that right will be treated as service before 6th April 1988.”.
47. In regulation Q2(1) (right to buy an unreduced retirement lump sum) omit “or in a civil partnership”.
48.—(1) Regulation Q3 (payment for additional service by single payment) is amended as follows.
(2) For paragraph (1) substitute–
“(1) A member who wishes to buy additional service for all or part of his previous pensionable service in accordance with regulation Q1(9) by a single payment must elect to do so within 12 months of re-joining the scheme following the break in pensionable employment described in that regulation.”.
(3) Omit paragraph (2).
(4) For paragraph (3) substitute–
“(3) The amount of a single payment for additional service will be one half of the cost calculated in accordance with table 1 of Schedule 2.”.
(5) Omit paragraph (7).
49. After regulation Q4(2A) (paying for unreduced retirement lump sum by single payment) insert–
“(2B) A member who has a nominated partner who wishes to pay for an unreduced lump sum by a single payment must elect to do so within 12 months after applying for his nominated partner to receive a dependent surviving nominated partner’s pension under regulation G15.”.
50.—(1) Regulation Q5 (paying by regular additional contributions) is amended as follows.
(2) In paragraph (6)–
(a) after “scheme” insert “before 1st April 2008”; and
(b) for “the Inland Revenue” substitute “the Commissioners for Her Majesty’s Revenue and Customs(21)”.
(3) After paragraph (6) insert–
“(6A) The member’s total regular additional contributions made on or after 1st April 2008 under this regulation may not exceed–
(a) in the case of a member paying contributions of 5 per cent of the member’s pensionable pay under regulation D1 (contributions by members) on the member’s birthday immediately following the date of the election referred to in paragraph (3), 10 per cent of pensionable pay;
(b) in the case of a member paying contributions of more than 5 per cent of the member’s pensionable pay under regulation D1 on the birthday referred to in sub paragraph (a), 9 per cent of pensionable pay; and
(c) in any case referred to in sub-paragraph (a) or (b), any other limit specified for the time being by the Commissioners for Her Majesty’s Revenue and Customs.”.
51.—(1) Regulation Q7 (part payment for additional service or unreduced retirement sum) is amended as follows.
(2) In paragraph (2), after “(early retirement pension (ill health))” insert “or E2A (ill health pension on early retirement)”.
(3) In paragraph (3), after “E2” insert “or E2A”.
52. After regulation Q7 (part payment for additional service or unreduced retirement sum) insert–
Q8.—(1) A member who is in pensionable employment may opt to make additional periodical contributions during the contribution option period to increase by a specified amount–
(a) the benefits payable to the member under Parts E (benefits for members) and S (members who return to pensionable employment after pension becomes payable) (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependant children at the same rate as the member’s pension for three to six months under Parts G (widows and widowers) , H (dependent child allowance) and S); or
(b) those benefits and the benefits payable in respect of surviving partners and dependent children under Parts G, H and S.
(2) A member may exercise the option under paragraph (1) more than once.
(3) If a member exercises an option under paragraph (1), the member’s employing authority must–
(a) deduct the member’s contributions from the member’s earnings; and
(b) pay them to the Scottish Ministers not later than the 19th day of the month following the month in which the earnings were paid.
(4) The annual amount of the periodical contributions payable at the beginning of the contribution option period must not be–
(a) an amount less than the minimum amount; or
(b) an amount other than a multiple of that amount.
(5) In paragraph (4) “minimum amount” means the amount that would, in accordance with tables prepared for the Scottish Ministers by the scheme actuary for the scheme year in which the contributions are paid, be the amount of the contributions required to secure an increase in the member’s pension of–
(a) £250; or
(b) such other amount as the Scottish Ministers may for the time being determine assuming that the contributions are made in accordance with the option for the remainder of the option period.
(6) The tables referred to in paragraph (5)–
(a) may specify different amounts for different descriptions of members; and
(b) may be amended during a scheme year, but no such amendment affects the contributions payable under any option during that year, except an option under which contributions begin to be paid after the date on which the amendment takes effect.
(7) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of–
(a) contributions made under regulation Q10 (member’s option to pay lump sum contributions to purchase additional pension); or
(b) contributions made under regulation Q11 (payment of additional lump sum contributions by employing authority),
may not exceed £5000 or such other amount as the Scottish Ministers may for the time being determine.
(8) In these Regulations “the contribution option period”, in relation to an option under this regulation, means a period of whole years, that–
(a) is specified in the option;
(b) begins with the pay period in respect of which the first contribution is made under the option;
(c) is not less than 1 year nor more than 20 years; and
(d) does not end later than the member’s chosen birthday as specified in the option.
(9) For the purposes of this Part, a member’s 'chosen birthday' must be either his 60th or 65th birthday.
Q9.—(1) This paragraph applies if during the contribution option period a member who has exercised the option under regulation Q8–
(a) is absent from work for any of the reasons described in regulation P1(2) (maternity, paternity and adoption absence); or
(b) is on a leave of absence in accordance with regulation P2 (absence because of illness or injury).
(2) If paragraph (1) applies–
(a) the contributions under the option continue to be payable unless the member ceases paying contributions under regulation D1; and
(b) where the member does so cease, the member may continue to make contributions in accordance with the option if the member resumes making contributions under regulation D1 before the end of the period of 12 months beginning with the day on which the member first ceased to pay those contributions.
(3) This paragraph applies if a member–
(a) exercises the option under regulation Q8;
(b) leaves pensionable employment during the contribution option period; and
(c) returns to pensionable employment within 12 months of leaving.
(4) If paragraph (3) applies, the member may continue to make contributions in accordance with the option after returning to pensionable employment unless a refund of contributions has been made to the member under regulation E9 (early leavers' entitlement to refund of contributions).
(5) For the purposes of paragraph (4) it does not matter whether the member has paid any of the repaid contributions to the Scottish Ministers in accordance with regulation E9(3).
Q10.—(1) A member who is in pensionable employment may opt to make a single lump sum contribution to increase by a specified amount–
(a) the benefits payable to the member under Parts E and S, including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependant children at the same rate as the member’s pension for three to six months under Parts G, H and S; or
(b) those benefits and the benefits payable in respect of surviving partners and dependent children under Parts G, H and S.
(2) A member may only make a contribution under this regulation of an amount–
(a) that is not less than the minimum amount; or
(b) a multiple of that amount.
(3) In paragraph (2) “the minimum amount” means the amount that is, in accordance with tables prepared for the Scottish Ministers by the scheme actuary, the amount of the single contribution required at the time that the option is exercised to secure an increase in the member’s pension of–
(a) £250; or
(b) such other amount as the Scottish Ministers may for the time being determine.
(4) A member may exercise the option under paragraph (1) more than once.
(5) If a member exercises an option under paragraph (1) the additional contribution is payable by the member to the employing authority–
(a) by deduction from the member’s earnings or otherwise; and
(b) before the end of the period of 1 month beginning with the day on which the member is notified by the Scottish Ministers that the option is accepted.
(6) The employing authority must pay the additional contributions to the Scottish Ministers not later than the 19th day of the month following the month in which the earnings were paid or, as the case may be, the authority received payment of the contribution.
(7) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of–
(a) contributions made under regulation Q8; or
(b) contributions made under regulation Q11,
may not exceed £5000 or such other amount as the Scottish Ministers may for the time being determine.
Q11.—(1) The employing authority of a member who is in pensionable employment may opt to make a single lump sum contribution to increase by a specified amount–
(a) the benefits payable to the member under Parts E and S, including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependant children at the same rate as the member’s pension for three to six months under Parts G, H and S; or
(b) those benefits and the benefits payable in respect of surviving partners and dependent children under Parts G, H and S.
(2) An employing authority may only make a contribution under this regulation of an amount–
(a) that is not less than the minimum amount (as defined in regulation Q10(3)); or
(b) a multiple of that amount.
(3) An employing authority may only exercise the option under paragraph (1) with the member’s consent, but may exercise it more than once in respect of the same member.
(4) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of–
(a) contributions made under regulation Q8; or
(b) contributions made under regulation Q10,
may not exceed £5000 or such other amount as the Scottish Ministers may for the time being determine.
(5) A contribution under this regulation must be paid by the employing authority to the Scottish Ministers within one month of the date on which the authority gave the Scottish Ministers notice under regulation Q12(2).
Q12.—(1) A member exercising an option under regulation Q8 or Q10 must do so by giving notice in writing to the employing authority, giving such information as may be required.
(2) An employing authority exercising an option under regulation Q11 must do so by giving notice in writing to the Scottish Ministers, giving such information as may be required.
(3) An option under regulation Q8, Q10 or Q11 may not be exercised during a period when the member is absent from work.
(4) For the purposes of these Regulations–
(a) a member is treated as exercising an option under regulation Q8 or Q10 on the date on which the employing authority receives the member’s notice under paragraph (1); and
(b) an employing authority is treated as exercising an option under regulation Q11 on the date on which the Scottish Ministers receives the authority’s notice under paragraph (2).
(5) The Scottish Ministers–
(a) must refuse to accept an option exercised under–
(i) regulation Q8 if not satisfied that that the member is in good health and there is no reason why the member’s health should prevent the member from paying the contributions for the whole contribution period; and
(ii) regulation Q10 or Q11 if not satisfied that the member is in good health; and
(b) may refuse to accept an option under regulation Q8, Q10 or Q11 in any other circumstances.
(6) If the Scottish Ministers refuse to accept an option described in paragraph (5), the Scottish Ministers must give notice in writing of that fact–
(a) in the case of an option exercised under regulation Q8 or Q10, to the member; and
(b) in the case of an option exercised under regulation Q11, to the employing authority and the member.
(7) These Regulations apply as if an option–
(a) under regulation Q8, Q10 or Q11 had not been exercised if the Scottish Ministers refuse to accept the option;
(b) under regulation Q10 had not been exercised if the payment is not received by the employing authority–
(i) before the end of the period of 1 month beginning with the day on which the Scottish Ministers notify the member of the acceptance of the option; or
(ii) if it is earlier, on or before the member’s chosen birthday; and
(c) under regulation Q11 had not been exercised if the payment is not received by the Scottish Ministers on or before the member’s chosen birthday.
Q13.—(1) A member may cancel an option under regulation Q8(1) by giving the employing authority notice in writing.
(2) If a member cancels such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date on which the employing authority receives the notice and all subsequent pay periods.
(3) If it appears to the Scottish Ministers that the requirement in regulation Q8(7) will not be met if the member continues to makes periodical contributions under an option exercised under regulation Q8, the Scottish Ministers may cancel the option by giving the member notice in writing.
(4) If the Scottish Ministers cancel such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice and all subsequent pay periods.
Q14.—(1) This regulation applies if–
(a) an option is exercised by a member under regulation Q8 and all the contributions to be made under the option are made; or
(b) an option is exercised by a member under regulation Q10 or by a member’s employing authority under regulation Q11 and the lump sum payment is made.
(2) Subject to paragraph (7) the member’s pension is increased by the full amount of the increase to be made in accordance with the terms of the option after the final adjustment in that amount in accordance with regulation Q17.
(3) Paragraph (2) is without prejudice to any reduction falling to be made in accordance with regulation Q15(5) as a result of the member becoming entitled to payment of a pension before his chosen birthday.
(4) In the case of an option under regulation Q8(1)(b), Q10(1)(b) or Q11(1)(b), any benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations is increased by the appropriate amount.
(5) In paragraph (4), subject to regulations Q15 and Q16(3), “the appropriate amount” means–
(a) in the case of a surviving partner pension payable under regulation G2 (widow’s pension when member dies in pensionable employment), G4 (widow’s pension when member dies with preserved pension) or S4A(10) (benefits on death in pensionable employment after pension under regulation E2A becomes payable), 37.5% of the amount of the increase mentioned in paragraph (2) that would have applied in the member’s case if the member had become entitled to the increase on the date of death (disregarding paragraph (3));
(b) in the case of a surviving partner pension payable under regulation G3 (widow’s pension when member dies after pension becomes payable), 37.5% of the amount of the increase in the member’s pension as a result of the option;
(c) in the case of a child allowance payable under regulation H3 (child allowance when member dies in pensionable employment), H5 (child allowance when member dies with preserved pension) or S4A(17)(b), the appropriate fraction of 75% of the amount of the increase mentioned in paragraph (2) that would have applied in the member’s case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)); and
(d) in the case of a child allowance payable under regulation H4 (child allowance when member dies after pension becomes payable) or S4A(17)(a), the appropriate fraction of 75% of the amount of the increase in the member’s pension as a result of the option.
(6) For the purposes of paragraph (5) the “appropriate fraction” means the same fraction as that applied to the member’s pension in order to calculate the amount of child allowance payable in respect of that member.
(7) Paragraph (8) applies only to an option under regulation Q8(1)(a), Q10(1)(a) or Q11(1)(a) where a pension is to be paid for either three or six months at the same rate as the member’s pension was being paid at the date of that member’s death.
(8) Any increase in a member’s pension shall be included only in a benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations whilst it is being paid at the rate and for the duration of one of the periods referred to in paragraph (7).
Q15.—(1) If a member in respect of whom an option under regulation Q8, Q10 or Q11 has been exercised dies before the end of the period of 12 months beginning with the date on which the option was exercised–
(a) an amount equal to the contributions paid under the option must be paid–
(i) in the case of an option under regulation Q8 or Q10, to the member’s personal representatives; and
(ii) in the case of an option under regulation Q11, to the employing authority which made the contribution; and
(b) regulation Q14(4) does not apply.
(2) If a member in respect of whom an option under regulation Q8 has been exercised dies after the end of the period of 12 months beginning with the date on which the option was exercised and before the end of the contribution option period, regulation Q14(4) applies as if all contributions due after the date of death had been made.
(3) If a member in respect of whom an option under regulation Q8, Q10 or Q11 has been exercised becomes entitled to a pension under regulation E2A as a result of a claim made before the end of the period of 12 months beginning with the date on which the option was exercised–
(a) regulation Q14(2) and (4) does not apply; and
(b) an amount equal to the contributions paid under the option must be paid–
(i) in the case of an option under regulation Q8 or Q10, to the member; and
(ii) in the case of an option under regulation Q11, to the employing authority which made the contribution.
(4) If a member in respect of whom an option under regulation Q8 has been exercised becomes entitled to a pension under regulation E2A before the end of the contribution period as a result of a claim made after the end of the period of 12 months beginning with the date on which the option was exercised, regulation Q14(2) and (4) applies as if all contributions under the option had been made.
(5) If a member in respect of whom an option under regulation Q8, Q10 or Q11 has been exercised–
(a) becomes entitled to a pension under regulation E3, E3A, or E5;
(b) becomes entitled to a pension under regulation E1 or E6 before reaching the age of 60; or
(c) becomes entitled to a pension under regulation E1 after age 60 but before his chosen birthday,
the increase in the member’s pension which would otherwise be due under regulation Q14(2) or regulation Q16 is reduced.
(6) The amount of the reduction is such amount as the Scottish Ministers determine, after consulting the scheme actuary, to be appropriate by reason of the payment of the increase before the member reaches his chosen birthday.
Q16.—(1) This regulation applies if–
(a) the full number and amount of contributions due under an option under regulation Q8 for the whole contribution option period are not made; and
(b) regulation Q15(1) to (4) do not apply.
(2) The increase in the member’s pension is–
(a) the appropriate proportion of the increase that would have been made under regulation Q14(2) if the full number and amount of contributions had been made; or
(b) the appropriate proportion of the increase calculated in accordance with sub-paragraph (a) reduced in accordance with regulation Q15(6) if regulation Q15(5) applies to the member.
(3) In the case of an option under regulation Q8(1)(b), Q10(1)(b) or Q11(1)(b), the increase in any surviving partner or child allowance payable under Parts G, H and S in respect of the member is–
(a) the appropriate proportion of the increase that would have been made under regulation Q14(4) if the full number and amount of contributions had been made; or
(b) the appropriate proportion of the increase calculated in accordance with sub-paragraph (a) reduced in accordance with regulation Q15(5) if that regulation applies to the member.
(4) For the purposes of paragraphs (2) and (3), the appropriate proportion is calculated in accordance with such method as the scheme actuary may determine and specify in guidance given to the Scottish Ministers.
(5) In making a determination under paragraph (4), the scheme actuary must have regard to–
(a) the proportion that the total contributions paid bears to the full amount of contributions due under an option under regulation Q8 for the whole contribution option period; and
(b) the preservation requirement.
Q17.—(1) This regulation applies for the purposes of determining the final amount of the increase in a member’s pension as a result of the exercise of an option under regulation Q8, Q10 or Q11.
(2) The amount of that increase immediately before the beginning date for that pension is found as set out in paragraph (3).
(3) Step 1–
calculate the amount of the increase in accordance with regulations Q14 to Q16 immediately before the beginning date (“the basic amount”);
Step 2–
multiply the basic amount by the retail prices index for the second month before that in which the person becomes entitled to it to find the Step 2 amount;
Step 3–
divide the Step 2 amount by the retail prices index for the month in which the option was exercised to find the Step 3 amount;
Step 4–
add to the Step 3 amount any amount by which the Step 3 amount would be increased under the Pensions (Increase) Act 1971(22) if it were the amount of the member’s pension to find the Step 4 amount;
Step 5–
divide the Step 4 amount by the Step 3 amount to find the Step 5 factor; and
Step 6–
divide the Step 3 amount by the Step 5 factor to find the “adjusted basic amount”.
(4) The amount of the increase in a member’s pension as a result of the exercise of an option under regulation Q8, Q10 or Q11 as at the beginning date for that pension is–
(a) if the adjusted basic amount is greater than the basic amount, the adjusted basic amount; and
(b) otherwise the basic amount.
(6) In this regulation “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act 1971.”.
53.—(1) Regulation R3(8) (mental health officers) is amended as follows.
(2) In sub paragraph (a) after “(early retirement pension (ill health))” insert “or E2A (ill health pension on early retirement)”.
(3) In sub paragraph (b) for “or surviving civil partner's” substitute “surviving civil partner’s or surviving nominated partner's”.
54. In regulation R4(3) (members doing more than one job), for “70” substitute “75”.
55.—(1) Regulation R8 (members whose earnings are reduced) is amended as follows.
(2) For paragraphs (1) and (2) substitute–
“(1) The Scottish Ministers may agree to pay a preserved pension under regulation E6 in respect of a member’s pensionable service before the member’s earnings are reduced if–
(a) the member has at least two year’s qualifying service; and
(b) either of the following is the case–
(i) within the three month period after the member’s earnings are reduced that member’s employer certifies that the reduction is due to the circumstances described in paragraph (2); or
(ii) the member satisfies the conditions specified in paragraph (2A).
(2) The circumstances referred to in paragraph (1)(b)(i) are that the reduction is due to–
(a) the member being transferred to other employment with an employing authority;
(b) the member taking up other employment with an employing authority in circumstances approved by the Scottish Ministers; or
(c) a change in the member’s duties, while continuing in the same employment, otherwise than at the member’s request or as a result of something done by the member.
(2A) The conditions referred to in paragraph (1)(b)(ii) are that–
(a) the member has attained–
(i) normal minimum pension age; or
(ii) where relevant, protected pension age;
(b) the member makes an election and the Scottish Ministers have not previously accepted an election made by that member; and
(c) the member’s employer has certified that–
(i) the member’s pensionable pay is reduced by at least 10% for a period of at least one year beginning with the first pay day on which the reduced pensionable pay was paid;
(ii) for a period of at least 12 months ending immediately before the reduction referred to in head (i), the member’s pensionable pay had not been subject to any other reduction; and
(iii) the reduction to the member’s pensionable pay is the result of a change to that member’s duties so that his new, or remaining, duties are less demanding and carry less responsibility than his previous duties.”.
Paragraph (1) was amended by S.S.I. 2005/544. Back [20]
The functions of the Commissioners for Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 5. Back [21]
1971 c. 56. Back [22]
The National Health Service Superannuation Scheme (Scotland) Amendment Regulations 2008