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

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  1. Introductory Text

  2. PART 1 PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 MEMBERSHIP OF SCHEME

    1. 3.General eligibility for membership

    2. 4.Employees of non-Scheme employers: community admission bodies

    3. 5.Employees of non-Scheme employers: transferee admission bodies

    4. 6.Admission agreements – further provisions

    5. 7.Eligibility in certain cases of persons who are not employees

    6. 8.Separate employments etc.

    7. 9.Further restrictions on eligibility

    8. 10.Joining the Scheme

    9. 11.Ending of membership

    10. 12.Periods of membership

    11. 13.Re-employed and rejoining deferred members

    12. 14.Concurrent employments

  4. PART 3 CONTRIBUTIONS

    1. 15.Contributions during child-related leave

    2. 16.Contributions during reserve forces service leave

    3. 17.Contributions during trade dispute absence

    4. 18.Contributions during absences with permission

    5. 19.Applications to make absence contributions

    6. 20.Payment of additional regular contributions (ARCs)

    7. 21.Discontinuance of ARCs

    8. 22.Additional voluntary contributions and shared cost additional voluntary contributions

    9. 23.Use of accumulated value of AVCs and SCAVCs

    10. 24.Separate treatment of AVCs and SCAVCs from other contributions

    11. 25.Cost of calculations of additional pension where no notification given under regulation 23(4)

  5. PART 4 PENSION FUNDS AND EMPLOYERS PAYMENTS

    1. 26.The pension funds

    2. 27.Governance compliance statement

    3. 28.Appropriate funds

    4. 29.Admission agreement funds

    5. 30.Accounts and audit

    6. 31.Funding strategy statement

    7. 32.Actuarial valuations and certificates

    8. 33.Supply of copies of valuations, certificates etc

    9. 34.Special circumstances where revised actuarial valuations and certificates must be obtained

    10. 35.Employer’s contributions

    11. 36.Employer’s payment following resolution to increase membership or award additional pension

    12. 37.Employer’s further payments

    13. 38.Payment by employing authorities to appropriate administering authorities

    14. 39.Interest

    15. 40.Deduction and recovery of member’s contributions

    16. 41.Rights to return of contributions

    17. 42.Exclusion of rights to return of contributions

    18. 43.Permanent reductions in pay: certificates of protection of pension benefits

  6. PART 5 PAYMENT OF BENEFITS ETC

    1. 44.Pension increases under the Pension Schemes Act 1993

    2. 45.Contributions equivalent premiums

    3. 46.Commencement of pensions

    4. 47.Interest on late payment of certain benefits

    5. 48.Payments due in respect of deceased persons

    6. 49.Non-assignability

  7. PART 6 DETERMINATION OF QUESTIONS AND DISPUTES

    1. 50.Interpretation of Part

    2. 51.First instance decisions

    3. 52.First instance determinations: ill-health

    4. 53.Notification of first instance decisions

    5. 54.Applications to resolve disagreements

    6. 55.Notice of decisions on disagreements

    7. 56.Reference of disagreement for reconsideration by Scottish Ministers

    8. 57.Notice of decisions on reconsideration of disagreement

    9. 58.Rights of representation

    10. 59.Appeals by administering authorities

  8. PART 7 POLICY STATEMENTS AND INFORMATION

    1. 60.Exchange of information by authorities

    2. 61.Statements of policy about exercise of discretionary functions

    3. 62.Annual benefit statements

    4. 63.Information to be supplied by employees

  9. PART 8 SPECIAL ADJUSTMENTS

    1. 64.Statements of policy concerning abatement of retirement pensions in new employment

    2. 65.Application of abatement policy to individual cases

    3. 66.Forfeiture of pension rights after conviction of employment-related offences

    4. 67.Interim payments directions

    5. 68.Recovery or retention where former member has misconduct obligation

    6. 69.Protection of guaranteed minimum pension rights

    7. 70.Transfer of sums from the pension fund to compensate for former member’s misconduct

    8. 71.Members of local authorities

  10. PART 9 TRANSFERS

    1. 72.Interpretation of Part

    2. 73.Application of Chapter 4 etc

    3. 74.Rights to payment out of fund authority’s pension fund

    4. 75.Contracting-out requirements affecting transfers out

    5. 76.Bulk transfers (transfers of undertakings etc.)

    6. 77.Calculation of amount of transfer payment under regulation 76

    7. 78.Inward transfers of pension rights

    8. 79.Right to count credited period

    9. 80.Community scheme transferees

    10. 81.Changes of fund

    11. 82.Changes of fund and variable time employees

  11. PART 10 PENSION SHARING

    1. CHAPTER I PRELIMINARY PROVISIONS

      1. 83.Pension debit member

    2. CHAPTER II SHARING OF RIGHTS

      1. 84.Pension sharing mechanism in the Scheme

      2. 85.Pension sharing order activates pension sharing creating pension debits and credits

      3. 86.Calculation of “appropriate amount”

      4. 87.Pension debits and reduction of benefit

      5. 88.Effect of pension sharing on protected rights and guaranteed minimum pension

    3. CHAPTER III MODE OF DISCHARGE AND “IMPLEMENTATION PERIOD”

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

      2. 90.Qualifying arrangements

      3. 91.Disqualification as destination for pension credit

      4. 92.Adjustment to the amount of the pension credit – payments made without knowledge of the pension debit

      5. 93.“Implementation period” for discharge of pension credit

      6. 94.Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse within period

    4. CHAPTER IV APPROPRIATE RIGHTS/PENSION CREDIT BENEFITS

      1. 95.“Appropriate Rights”/“Pension credit benefits” under the Scheme

      2. 96.Additional Voluntary Contributions (“AVCs”)

      3. 97.Additional contributions and additional periods

      4. 98.Commutation: small pensions

      5. 99.Commutation: exceptional ill-health

      6. 100.Pension Transfers

    5. CHAPTER V MISCELLANEOUS

      1. 101.Charges in respect of pension sharing costs

      2. 102.Excluded membership

      3. 103.Appropriate fund and appropriate administering authority

      4. 104.Assignment

  12. Signature

    1. SCHEDULE 1

      INTERPRETATION

    2. SCHEDULE 2

      SCHEME EMPLOYERS

    3. SCHEDULE 3

      MATTERS TO BE INCLUDED IN ADMISSION AGREEMENTS WITH TRANSFEREE ADMISSION BODIES

      1. 1.A requirement for the transferee admission body to pay to...

      2. 2.If required by regulation 5(5), a reference to the indemnity...

      3. 3.A provision requiring the transferee admission body to adopt the...

      4. 4.An undertaking from the transferee admission body to the administering...

      5. 5.A representation and warranty from the transferee admission body to...

      6. 6.An undertaking from the transferee admission body that it will...

      7. 7.A requirement that the transferee admission body notifies the administering...

      8. 8.A requirement that the transferee admission body–

      9. 9.A provision– (a) for automatic termination of the admission agreement,...

      10. 10.A right for the administering authority to terminate the agreement...

      11. 11.A requirement that the admission agreement in its final form...

      12. 12.In relation to a transferee admission body under regulation 5(2)(a)–...

    4. SCHEDULE 4

      APPROPRIATE FUNDS

      1. Part I

        1. 1.The appropriate fund for a member is the fund specified...

        2. 2.But where a member is within paragraph 5 of that...

        3. 3.Before giving a direction under paragraph 2 Scottish Ministers must...

        4. 4.The direction may require the making of financial adjustments between...

        5. 5.It may also contain provision as to the transfer of...

        6. 6.Where an administering authority have established an admission agreement fund...

      2. Part II – Miscellaneous Authorities

    5. SCHEDULE 5

      COUNCILLOR MEMBERS

      1. BENEFITS

        1. Preliminary

          1. 1.Omit regulation 43 (permanent reductions in pay).

        2. Retirement benefits

          1. 2.(1) Regulation 13(1) (re employed and rejoining deferred members) shall...

          2. 3.Omit regulation 14 (concurrent employments).

      2. OPTIONAL ADDITIONAL BENEFITS

        1. Additional Voluntary Contributions

          1. 4.In regulation 23(1)(a)(ii) (use of accumulated value of AVCs and...

        2. Shared Cost Schemes

          1. 5.In regulation 22 (additional voluntary contributions) omit–

      3. ADMINISTRATION

        1. Members' contributions

          1. 6.Omit regulation 21 (discontinuance of ARCs).

          2. 7.Omit paragraph (4) of regulation 41 (rights to return of...

        2. Transfers

          1. 8.Omit regulations 76, 77 and 81 (bulk transfer arrangements and...

  14. Explanatory Note

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