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The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

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Discharge of pension credit liability by conferring “appropriate rights” or making transfer payment to another scheme

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89.—(1) The administering authority in relation to a pension credit derived from the Scheme may discharge its liability in respect of the credit by conferring appropriate rights under the Scheme on the ex-spouse or ex civil partner–

(a)with the consent of the ex-spouse or ex civil partner; or

(b)in accordance with regulations made by the Secretary of State under paragraph 1(2)(b) of Schedule 5 to the 1999 Act(1).

(2) The administering authority in relation to a pension credit derived from the Scheme may discharge its liability in respect of the credit by paying the amount of the credit to the person responsible for a qualifying arrangement with a view to acquiring rights under that arrangement for the ex-spouse or ex civil partner if–

(a)the qualifying arrangement is not disqualified as a destination for the credit;

(b)the person responsible for that arrangement is able and willing to accept payment in respect of the credit; and

(c)payment is made with the consent of the person entitled to the credit, or in accordance with regulations made by the Secretary of State under paragraph 1(3)(c) of Schedule 5 to the 1999 Act(2).

(3) For the purposes of paragraph (1), no account is to be taken of consent of the person entitled to the pension credit unless–

(a)it is given after receipt of notice in writing of an offer to discharge liability in respect of the credit by making a payment under paragraph (2); or

(b)it is not withdrawn within 7 days of receipt of such notice.

(4) For the purposes of this Part, rights conferred on the ex-spouse or ex civil partner are appropriate if–

(a)they are conferred with effect from, and including, the day on which the pension sharing order, under which the credit arises takes effect; and

(b)their value, when calculated in accordance with regulations made by the Secretary of State under section 30(1) of the 1999 Act in relation to the calculation of cash equivalents(3), equals the amount of the credit.

(1)

See regulation 7(1) of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (S.I. 2000/1053).

(2)

See regulation 7(2) of S.I. 2000/1053.

(3)

See the Pension Sharing (Valuation) Regulations 2000 (S.I. 2000/1052).

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