- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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73.—(1) When an active member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—
(a)the active member’s account and any additional pension account must be closed; and
(b)a pension account for the pensioner member must be established (“the pensioner member’s account”).
(2) When a deferred member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—
(a)the deferred member’s account and any additional pension account must be closed; and
(b)a pension account for the pensioner member must be established (“the pensioner member’s account”).
(3) The pensioner member’s account must specify—
(a)the amount of full retirement earned pension payable to the member, and for that amount—
(i)the standard reduction (if any);
(ii)the actuarial adjustment (if any); and
(iii)the commutation amount (if any); and
(b)the amount of full retirement additional pension payable to the member, and for that amount—
(i)the actuarial adjustment (if any); and
(ii)the commutation amount (if any).
74.—(1) On the entitlement day for a phased retirement pension—
(a)a pensioner member’s account must be established for the member;
(b)if the member is an active member, the active member’s account must be adjusted by reducing the amount of accrued earned pension specified in that account by the phased retirement proportion;
(c)if the member is a deferred member, the deferred member’s account must be adjusted by reducing the amount of accrued earned pension specified in that account by the phased retirement proportion;
(d)after the adjustment, Chapters 2 and 3 apply in relation to the member as if the amount of accrued earned pension specified in the active member’s account or deferred member’s account had always been reduced by the phased retirement proportion; and
(e)if the member has applied under regulation 91 to receive additional pension with the phased retirement earned pension, the additional pension account must be closed.
(2) The pensioner member’s account must specify—
(a)the amount of phased retirement earned pension payable to the member, and for that amount—
(i)the standard reduction (if any);
(ii)the actuarial adjustment (if any); and
(iii)the commutation amount (if any); and
(b)the amount of phased retirement additional pension payable to the member, and for that amount—
(i)the actuarial adjustment (if any); and
(ii)the commutation amount (if any).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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