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Scottish Parliamentary Pensions Act 2009

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  1. Introductory Text

  2. 1.Scottish Parliamentary Pension Scheme

  3. 2.Grants payable on leaving office

  4. 3.Modification of pension schemes etc.

  5. 4.Interpretation

  6. 5.Commencement

  7. 6.Short title

    1. SCHEDULE 1

      Scottish Parliamentary Pension Scheme

      1. 1.This schedule sets out the rules of the Scottish Parliamentary...

      2. Part A The Pension Fund

        1. The Pension Fund

          1. 2.“The Pension Fund” means the Scottish Parliamentary Contributory Pension Fund....

        2. Payments to and from Fund

          1. 3.(1) The following payments are to be made from the...

      3. Part B Fund trustees

        1. Fund trustees

          1. 4.The “Fund trustees” are the individuals appointed under and holding...

        2. Functions

          1. 5.The Fund trustees' principal function is to administer the Pension...

        3. Number of trustees

          1. 6.There are to be at least 3 but no more...

        4. Eligibility

          1. 7.A person who is prevented by the Pensions Act 1995...

        5. Appointment of Fund trustees

          1. 8.(1) The Scottish Parliament may resolve to appoint as a...

        6. Remuneration, allowances and expenses

          1. 9.(1) A Fund trustee may be remunerated, or receive allowances,...

        7. Resignation

          1. 10.(1) A Fund trustee may resign by giving notice of...

        8. Removal

          1. 11.(1) A Fund trustee is removed from office only if—...

        9. Change of status

          1. 12.(1) This rule applies— (a) where a Fund trustee who...

        10. Member-nominated trustees

          1. 13.Nothing in the scheme overrides section 241 of the Pensions...

        11. Procedure

          1. 14.The Fund trustees may regulate their own procedure (in so...

        12. Quorum

          1. 15.A meeting of the Fund trustees is quorate if—

        13. Staff and advisers

          1. 16.The Fund trustees may— (a) employ staff on such terms...

        14. Fund management

          1. 17.The Fund trustees must monitor the performance of any fund...

        15. Indemnity insurance

          1. 18.The Fund trustees may obtain insurance designed to indemnify them...

        16. Delegation

          1. 19.(1) The Fund trustees may authorise any person (including one...

        17. Validity of acts

          1. 20.(1) A decision, authorisation or other act of the Fund...

      4. Part C Participating members

        1. MSP members

          1. 21.Every serving MSP aged under 75 is to participate in...

        2. Office-holder members

          1. 22.(1) Every individual aged under 75 holding a pensionable office...

        3. MSP opt-out

          1. 23.(1) An MSP may opt out of participating in the...

        4. Office-holder opt-out

          1. 24.(1) The holder of a pensionable office may opt out...

        5. MSP opt-in

          1. 25.An individual who has opted out of participating in the...

        6. Office-holder opt-in

          1. 26.(1) An individual who has opted out of participating in...

      5. Part D Contributions

        1. Scheme member contributions

          1. 27.The person responsible for paying a participating member's salary must—...

        2. Amount of scheme member contribution

          1. 28.Higher rate scheme member contributions are be deducted under rule...

        3. Procedure for changing scheme member contribution rate

          1. 29.(1) A participating member may, by giving notice to the...

        4. Relief from liability to make scheme member contributions

          1. 30.(1) An MSP member is to stop making scheme member...

        5. Contributions when salary not drawn

          1. 31.The person responsible for paying the salary of a participating...

        6. Contributions from SPCB

          1. 32.(1) The SPCB must pay a sum into the Pension...

      6. Part E Reckonable service

        1. Reckonable service as an MSP

          1. 33.(1) A period for which an MSP member makes scheme...

        2. Reckonable service as an office-holder

          1. 34.(1) A period for which an office-holder member makes scheme...

        3. Total reckonable service

          1. 35.An individual's “total reckonable service” is the total of any...

        4. Measuring reckonable service

          1. 36.A period of reckonable service is measured in years and...

      7. Part F Pensions

        1. Scheme pension

          1. 37.(1) A pension (a “scheme pension”) is to be paid...

        2. Amount of MSP pension

          1. 38.(1) The annual MSP pension payable to an individual is...

        3. Amount of office-holder pension

          1. 39.(1) The annual office-holder pension payable to an individual is...

        4. Duration of scheme pension

          1. 40.(1) A scheme pension is payable from the day on...

        5. Suspension of scheme pension

          1. 41.(1) Where a scheme pensioner becomes an MSP or the...

      8. Part G Retirement lump sums

        1. Right to commute pension into a lump sum

          1. 42.(1) An individual may commute a portion of the individual's...

        2. Payment of retirement lump sum and corresponding reduction in pension

          1. 43.(1) An individual who gives a valid commutation notice is...

        3. Special rule for commutation by individual approaching the age of 75

          1. 44.(1) This rule applies to an individual who—

        4. Commuting trivial amounts

          1. 45.(1) The Fund trustees may pay a lump sum (a...

      9. Part H Early retirement

        1. Early retirement

          1. 46.(1) An individual is eligible to take early retirement if...

      10. Part I Ill-health

        1. Serious ill-health pension

          1. 47.An individual is entitled to a serious ill-health pension if...

        2. Ordinary ill-health pension

          1. 48.An individual is entitled to an ordinary ill-health pension if...

        3. Deferred pensioner's ill-health pension

          1. 49.A deferred pensioner is entitled to a deferred pensioner's ill-health...

        4. Amount of serious ill-health pension

          1. 50.(1) Part F (Pensions) applies with the following modifications to...

        5. Amount of ordinary ill-health pension

          1. 51.Rule 37 applies to an individual who is entitled to...

        6. Amount of deferred pensioner's ill-health pension

          1. 52.Rule 37 applies to an individual who is entitled to...

        7. Review of ill-health pension entitlements

          1. 53.(1) The Fund trustees may review an individual's entitlement to...

        8. Medical examinations

          1. 54.(1) The Fund trustees may require— (a) an applicant for...

        9. Ill-health lump sums: life expectancy of less than one year

          1. 55.(1) An individual is entitled to be paid a lump...

      11. Part J Surviving partners and children

        1. Chapter 1 Scheme pension entitlement

          1. Meaning of “scheme pension entitlement”

            1. 56.(1) References in this Part to a deceased individual's “scheme...

        2. Chapter 2 Partner's pension etc.

          1. Partner

            1. 57.(1) “Partner”, in relation to any deceased individual, means—

          2. Partner's pension

            1. 58.(1) A pension (a “partner's pension”) is to be paid...

          3. Enhancement of initial partner's pension

            1. 59.(1) This rule applies where amount A is less than...

          4. Duration of partner's pension

            1. 60.(1) A partner's pension is payable from the day after...

          5. Partner's trivial lump sum

            1. 61.(1) The Fund trustees may pay a lump sum (a...

        3. Chapter 3 Children's pensions

          1. Children's pensions

            1. 62.(1) A pension (a “children's pension”) is to be paid...

          2. Eligible children

            1. 63.(1) A “child”, in relation to a deceased individual, includes—...

          3. Payment of children's pension

            1. 64.(1) A children's pension is payable— (a) from the start...

      12. Part K Lump sum death benefits

        1. Death in service lump sum

          1. 65.(1) The Fund trustees may pay a lump sum (a...

        2. Nominations for death in service lump sum

          1. 66.(1) A participating member may nominate any person as his...

        3. Deferred pensioner lump sum

          1. 67.(1) A lump sum (a “deferred pensioner lump sum”) is...

      13. Part L 5 year guarantee

        1. Initial pension period

          1. 68.A scheme pensioner's “initial pension period” is the period of...

        2. Guaranteed pension for surviving partner

          1. 69.(1) Where a scheme pensioner dies during his or her...

        3. Guaranteed lump sum where scheme pensioner dies aged under 75 with no surviving partner

          1. 70.(1) A lump sum (a “guaranteed lump sum”) is to...

        4. Guaranteed pension where scheme pensioner dies aged 75 or over with no surviving partner

          1. 71.(1) Where a scheme pensioner— (a) dies before the end...

      14. Part M Short service refunds

        1. Payment of short service refunds

          1. 72.(1) A sum (a “short service refund”) is to be...

        2. Extinction of scheme benefits

          1. 73.Payment of a short service refund extinguishes the rights of...

      15. Part N Transfers

        1. Chapter 1 Transfers out

          1. Statement of entitlement

            1. 74.(1) An individual's “transferable sum” is the amount of cash...

          2. Transfers to other pension schemes

            1. 75.An individual's transferable sum must be transferred from the Pension...

          3. Enhancement of transferable sum

            1. 76.(1) A transferable sum of less than amount A is...

          4. Reduction of transferable sum

            1. 77.Where section 96(2) of the Pension Schemes Act 1993 (c....

          5. Transfer payment

            1. 78.(1) Where rule 75 requires a transfer to be made,...

          6. Time limits

            1. 79.The Fund trustees may extend any time limit set out...

          7. Extinction of scheme benefits

            1. 80.A transfer under rule 75 extinguishes the rights of all...

        2. Chapter 2 Transfers in

          1. Transfer in

            1. 81.A sum (a “transfer-in sum”) may be paid from another...

          2. Effect of transfer in

            1. 82.(1) The reckonable service of any participating member in respect...

          3. Limitation on transfers in

            1. 83.(1) A transfer-in sum is not to be paid if...

      16. Part O Added years

        1. Added years

          1. 84.(1) A participating member may increase his or her reckonable...

        2. Buying added years by instalments

          1. 85.(1) The Fund trustees may accept a participating member's application...

        3. Interruption of service

          1. 86.(1) This rule applies— (a) where an MSP member buying...

        4. Resumption of service as MSP member

          1. 87.(1) This rule applies where— (a) an MSP member's application...

        5. Buying added years by lump sum

          1. 88.(1) The Fund trustees may accept a participating member's application...

        6. Limitations on buying added years

          1. 89.(1) The Fund trustees must reject an application to buy...

        7. Multiple applications

          1. 90.The Fund trustees may accept more than one application by...

      17. Part P Pension sharing

        1. Pension credit members

          1. 91.(1) A “pension credit member” is an individual on whom...

        2. Pension debit members

          1. 92.(1) A “pension debit member” is an individual whose scheme...

        3. Death of ex-partner before discharge of pension credit liability

          1. 93.(1) This rule applies where an individual entitled to a...

      18. Part Q Dual mandate MSPs

        1. Dual mandate MSPs

          1. 94.A “dual mandate MSP” is a serving MSP whose salary...

        2. Pension reduction for dual mandate MSPs

          1. 95.The following adjustments are to be made when doing the...

      19. Part R Taxes

        1. 2004 Act terms

          1. 96.In this Part— “the 2004 Act” means the Finance Act...

        2. Payment of lifetime allowance charge by scheme administrator

          1. 97.(1) The scheme administrator may pay a lifetime allowance charge...

        3. Payment of lifetime allowance charge from Pension Fund

          1. 98.(1) If rule 97(2) prevents the scheme administrator from paying...

        4. Deductions for tax arising on lump sum payments

          1. 99.Any tax due under section 205 of the 2004 Act...

        5. Reduction of benefits which would otherwise attract unauthorised charge

          1. 100.Where an unauthorised charge would (but for this rule) arise...

        6. Prohibition on payments which would give rise to liability for certain taxes

          1. 101.Nothing in the scheme authorises any payment from the Pension...

      20. Part S Accounts, audit and actuarial reports

        1. Accounts and audit

          1. 102.(1) The Fund trustees must keep proper accounts (and must,...

        2. Actuarial reports

          1. 103.(1) The “scheme actuary” is the person appointed by the...

      21. Part T Miscellaneous

        1. Dispute resolution procedure

          1. 104.Section 50 of the Pensions Act 1995 (c. 26) requires...

        2. Guaranteed minimum pension

          1. 105.(1) Any individual who is entitled to a guaranteed minimum...

        3. Restriction on assignability etc.

          1. 106.Despite paragraphs (a) to (c) of section 91(5) of the...

        4. Payments due in respect of deceased individuals

          1. 107.(1) This rule applies where a deceased's scheme entitlement is...

        5. Formal communications

          1. 108.(1) A “formal communication” means any— (a) notice,

      22. Part U Key terms

        1. Interpretation

          1. 109.(1) In the scheme— “deferred pensioner” means an individual (other...

        2. Index

          1. 110.The words and expressions listed in the left column of...

    2. SCHEDULE 2

      Grants payable on leaving office

      1. MSP resettlement grant

        1. 1.(1) The SPCB must pay a grant (an “MSP resettlement...

      2. MSP ill-health retirement grant

        1. 2.(1) The SPCB must pay a grant (an “MSP ill-health...

      3. Amount of MSP grants

        1. 3.(1) The amount of an MSP resettlement grant or MSP...

      4. Office-holder resettlement grant

        1. 4.(1) The SPCB must pay a grant (an “office-holder resettlement...

      5. Key terms

        1. 5.The following terms have the same meaning in this schedule...

    3. SCHEDULE 3

      Transitional provisions and savings

      1. Introductory

        1. 1.(1) In this schedule— “new rules day” means the first...

      2. Continuation of scheme and transfer of Pension Fund

        1. 2.Despite article A3 of the 1999 pensions order—

      3. Scheme participation

        1. 3.An individual is not entitled to participate in the scheme...

      4. Scheme member contributions

        1. 4.(1) An “existing participating member” is an individual who—

      5. Contributions from SPCB

        1. 5.The determination under article D3(2) of the 1999 scheme rules...

      6. Reckonable service as an MSP

        1. 6.(1) This paragraph applies to an individual who—

      7. Reckonable service as an office-holder

        1. 7.(1) This paragraph applies to an individual who—

      8. Total reckonable service

        1. 8.The total reckonable service of an individual who participated in...

      9. Special provision for participants reaching age of 75 before the new rules day

        1. 9.(1) This paragraph applies to an individual who—

      10. Payment of pensions due on new rules day etc.

        1. 10.Despite article A3 of the 1999 pensions order, the 1999...

      11. Entitlement of partners and children after new rules day

        1. 11.Despite the preceding paragraph, the new scheme rules are to...

      12. Early retirement

        1. 12.(1) An individual falls within this paragraph if the individual—...

      13. Partner's and children's pensions

        1. 13.(1) An individual falls within this paragraph if the individual—...

      14. 5 year guarantee

        1. 14.(1) The Fund trustees may, instead of continuing to pay...

      15. Deferred pensioner lump sums

        1. 15.(1) This paragraph applies where a deferred pensioner lump sum...

      16. Short service refunds

        1. 16.(1) Condition 3 of new scheme rule 72(1) does not...

      17. Transfers

        1. 17.(1) When applying rule 76 in relation to an individual...

      18. Added years

        1. 18.(1) This paragraph applies where an individual—

      19. AVC Scheme

        1. 19.(1) Despite article A3 of the 1999 pensions order, the...

      20. Guaranteed minimum pension

        1. 20.The reference in new scheme rule 105(1) to a “transfer-in...

      21. Presiding Officer and First Minister pension scheme

        1. 21.(1) Despite article A3 of the 1999 pensions order, Part...

      22. General saving

        1. 22.Despite article A3 of the 1999 pensions order, the 1999...

      23. Disapplication of scheme modifications

        1. 23.The modifications set out in regulations made under paragraph 3...

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