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The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006

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  1. Introductory Text

  2. 1.Citation, commencement and application

  3. 2.Amendment of Regulations

  4. 3.Requirements for admission agreements

  5. 4.Further restrictions on eligibility

  6. 5.Periods of membership: “total membership”

  7. 6.High earners

  8. 7.Members' contributions

  9. 8.Employer’s discretion to reduce members' contribution rate

  10. 9.Inland Revenue limits on contributions

  11. 10.Limit on total amount of benefits

  12. 11.Calculations

  13. 12.Final pay

  14. 13.Revenue limits

  15. 14.Retirement after age 65

  16. 15.Other early leavers: deferred retirement benefits and elections for early payment

  17. 16.Re employed and rejoining deferred members

  18. 17.Surrenders of pension

  19. 18.Requirements as to time of payment

  20. 19.Guaranteed minimum pensions etc.

  21. 20.Surviving spouse’s or civil partner’s long-term pension

  22. 21.Meaning of “eligible child”

  23. 22.Children’s long-term pensions

  24. 23.Commutation: small pensions

  25. 24.Commutation: exceptional ill health

  26. 25.Scope of Part III: limits on benefits

  27. 26.Power of employing authority to increase total membership

  28. 27.Payments to increase total membership

  29. 28.Election for lump sum in lieu of pension

  30. 29.Retirement benefits

  31. 30.Elections as to use of accumulated value of AVCs

  32. 31.Accounts and audit

  33. 32.Employer’s further payments

  34. 33.Over-provision: calculation and return of surplus AVC and SCAVC funds

  35. 34.Rights to return of contributions

  36. 35.Commencement of pensions

  37. 36.First instance decisions

  38. 37.Interpretation

  39. 38.Matters to be included in an admission agreement in certain cases

  40. 39.Excluded membership

  41. 40.Revenue restrictions

  42. 41.Application of Modification Regulations

  43. Signature

  44. Explanatory Note

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