Introductory Text
PART I PRELIMINARY PROVISIONS
1.Citation and commencement
2.Interpretation
PART II PRIMARY PROVISIONS
CHAPTER I MEMBERSHIP
Eligibility for active membership
3.General eligibility for membership: employees of Scheme employers etc.
4.Agreements to enable employees of non-Scheme employers to be members (“admission agreements”)
5.Further restrictions on eligibility
Joining and leaving the Scheme
6.Joining the Scheme
7.Leaving the Scheme
CHAPTER II COUNTING MEMBERSHIP FOR THE SCHEME
8.Periods of membership: “total membership”
9.Excluded membership
10.Length of period of membership: calculation of benefit
CHAPTER III CONTRIBUTIONS
11.Members' contributions
12.Meaning of “pay”
13.Members with lower rate rights
14.Employer’s discretion to reduce members' contribution rate
15.Inland Revenue limits on contributions
16.Obligatory contributions during absences
17.Optional contributions during absences
CHAPTER IV BENEFITS
Preliminary
18.General qualification for benefits
19.Calculations
20.Final pay
21.Other final pay periods
22.Permanent reductions in pay: certificates of protection of pension benefits
23.Revenue limits
Retirement benefits
24.Normal retirement
25.Redundancy etc.
26.Ill-health
27.Amounts of ill-health pension and grant
28.Re-employed pensioners
29.Further provisions about elections under regulation 28
30.Other early leavers: deferred retirement benefits and elections for early payment
31.Re-employed and rejoining deferred members
32.Surrenders of pension
33.No double entitlement
34.Requirements as to time of payment
35.Guaranteed minimum pensions etc.
36.Revaluation of guaranteed minimum
Death grants
37.Death grants
38.Reduction of death grants: re-employed pensioners
Surviving spouses' pensions
39.Surviving spouse’s short-term pension
40.Surviving spouse’s long-term pension
41.Reduction of some surviving spouses' pensions
42.Surviving spouse’s guaranteed minimum pension
Children’s pensions
43.Meaning of “eligible child”
44.Children’s short-term pensions
45.Children’s long-term pensions
46.Discretion as to payment of children’s pensions
47.Dependants of re-employed pensioners
Commutation
48.Commutation: small pensions
49.Commutation: exceptional ill-health
PART III OPTIONAL ADDITIONAL BENEFITS
CHAPTER I PRELIMINARY
50.Scope of Part III: limits on benefits
CHAPTER II INCREASE OF MEMBERSHIP BY EMPLOYING AUTHORITY
51.Power of employing authority to increase total membership of members leaving employment at or after 50
52.Power of employing authority to increase total membership of new members
53.Effect of increases under this Chapter for older members
CHAPTER III MEMBERS' OPTIONS TO INCREASE PENSIONS
Purchase of added years
54.Payments to increase total membership
55.Part-time employees
56.Effect of increases under this Chapter for older members
Conversion between lump sums and pensions
57.Election for pension in lieu of retirement grant
58.Election for lump sum in lieu of pension
CHAPTER IV ADDITIONAL VOLUNTARY CONTRIBUTIONS
Members only AVC schemes
59.Elections to pay AVCs
60.Payment of AVCs
61.Functions of employing and administering authorities
62.Death benefits
63.Retirement benefits
64.Changes of employment in which membership is continued
65.Elections as to use of accumulated value of AVCs
Shared cost schemes (SCAVCs)
66.Establishment of shared cost AVC schemes (SCAVCs)
67.Applications to pay SCAVCs
68.Functions of employing and administering authorities
69.Application and investment of SCAVCs
70.Changes of employment in which membership is continued
71.Termination
PART IV ADMINISTRATION
CHAPTER I PENSION FUNDS AND EMPLOYERS' PAYMENTS
Pension funds
72.The pension funds
73.Appropriate funds
74.Admission agreement funds
75.Accounts and audit
76.Actuarial valuations and certificates
77.Special circumstances where revised actuarial valuations and certificates must be obtained
Employers' liability to make payments
78.Employer’s contributions
79.Employer’s further payments
80.Payments by employing authorities to appropriate administering authorities
Interest
81.Interest
CHAPTER II MEMBERS' CONTRIBUTIONS
82.Discontinuance of additional contributions
83.Separate treatment of AVCs and SCAVCs from other contributions
84.Over-provision: calculation and return of surplus AVC and SCAVC funds
85.Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested
86.Rights to return of contributions
87.Exclusion of rights to return of contributions
88.Deduction and recovery of member’s contributions
CHAPTER III PAYMENT OF BENEFITS ETC.
89.Pension increases and cash equivalents under the Pension Schemes Act 1993
90.Pension increases under the Pensions (Increase) Acts
91.Contributions equivalent premiums
92.Commencement of pensions
93.Interest on late payment of certain benefits
94.Payments due in respect of deceased persons
95.Non-assignability
CHAPTER IV DETERMINATIONS, INFORMATION AND RECORDS
Initial determinations of questions
96.First instance decisions
97.Notification of decisions under regulation 96
Resolution of disputes
98.Appointment of persons to resolve disputes
99.Right to apply for an appointed person to decide a disagreement
100.Decision by appointed person and notice of it
101.Reference of disagreement to the Secretary of State
102.Decision of the Secretary of State and notice of it
103.Rights of representation
104.Appeals by administering authorities
Information and records etc.
105.Statements of policy concerning exercise of discretionary functions
106.Information to be supplied by employees
107.Exchange of information by authorities
108.Provision of information and calculation of restitution payment: mis-sold personal pensions
CHAPTER V SPECIAL ADJUSTMENTS
Abatement during new employment
109.Statements of policy concerning abatement of retirement pensions in new employment
110.Application of abatement policy in individual cases
Misconduct
111.Forfeiture of pension rights after conviction of employment-related offences
112.Interim payments directions
113.Recovery or retention where former member has misconduct obligation
114.Protection of guaranteed minimum pension rights
115.Transfer of sums from the pension fund to compensate for former member’s misconduct
CHAPTER VI TRANSFERS
Transfers out
116.Application of Chapter IV of Part IV of the Pension Schemes Act 1993
117.Rights to payment out of fund authority’s pension fund
118.Contracting-out requirements affecting transfers out
Bulk transfer arrangements
119.Bulk transfers (transfers of undertakings) etc.
120.Calculation of amount of transfer payment under regulation 119
Transfers in
121.Inward transfers of pension rights
122.Right to count credited period
123.Rights as to service not matched by credited period
124.Credited periods for transferring members with mis-sold pension rights
Community scheme transferees
125.Community scheme transferees
Payments between funds and authorities
126.Changes of fund
127.Liability for combined benefits
PART V SPECIAL CASES
CHAPTER I ELIGIBILITY
128.Transport employees
129.Further cases of eligibility: non-employees
130.Separate employments etc.
CHAPTER II MODIFICATIONS FOR CERTAIN EMPLOYEES ETC.
131.Former contributors
132.Employees of Scottish Homes and former employees of Scottish Special Housing Association
133.Transfers under the Local Government etc. (Scotland) Act 1994 etc: early leavers
134.Local government reorganisation
135.Persons transferred under an order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974
Conversion of Discretionary Payments Regulations periods into membership
136.Conversion of periods credited under Discretionary Payments Regulations etc. into membership
137.Rights under section 12 of the Superannuation Act 1972
Signature
SCHEDULE 1
INTERPRETATION
SCHEDULE 2
SCHEME EMPLOYERS
1.A council constituted under section 2 of the Local Government...
2.A joint board or joint committee appointed under any enactment,...
3.A body established under section 62(1) of the Local Government...
4.The Scottish Children’s Reporter established under section 128 of the...
5.The Scottish Environment Protection Agency established under section 20 of...
6.A board of management of a college of further education...
7.A board of management of a self-governing school constituted and...
8.The Strathclyde Passenger Transport Authority established under section 40(1) of...
9.The Strathclyde Passenger Transport Executive established under section 9(1) of...
10.An area tourist board established by virtue of an order...
SCHEDULE 3
EXCLUDED MEMBERSHIP
SCHEDULE 4
REVENUE RESTRICTIONS
Preliminary
1.(1) In these Regulations– “Class A member” is a member...
Class A members
2.(1) This paragraph sets out limits on benefits in respect...
Class B members and Class C members
3.Paragraphs 4 to 6 set out limits on benefits in...
4.(1) Subject to sub-paragraph (2), the aggregate pensions payable on...
5.(1) Subject to sub-paragraph (3), the aggregate benefit payable by...
6.(1) The years of service taken into account under paragraphs...
7.(1) If adding the additional contributions payable by a Class...
Maximum additions under regulations 52 and 54
8.(1) The maximum addition under regulation 52 or 54 is–...
Controlling directors
9.(1) This paragraph applies to any member who is a...
Overriding provisions
10.Where, by virtue of the Taxes Act or any later...
SCHEDULE 5
APPROPRIATE FUNDS
PART I GENERAL RULES
1.The appropriate fund for a member is the fund specified...
2.However, where a member falls into paragraph 5 of that...
3.Before doing so he must consult with any bodies appearing...
4.The direction may require the making of financial adjustments between...
5.It may also contain provision as to the transfer of...
6.Where an administering authority have established an admission agreement fund...
PART II MISCELLANEOUS AUTHORITIESTABLE
SCHEDULE 6
PART III FORMER CONTRIBUTORS
1.This Schedule applies to a person– (a) who immediately before...
2.Where any relevant provision of the former scheme of a...
3.For paragraph 2 the person’s former scheme is the provisions...
4.For paragraph 2 a provision of a former scheme is...
5.For this Schedule the appropriate period is–
Explanatory Note