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The Police Pension Scheme (Scotland) Regulations 2015
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Annual rate of full retirement pension (active members)
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88.—(1) This regulation applies when an active member of this scheme becomes entitled to payment for life of a full retirement pension.
(2) The annual rate of each description of full retirement pension payable to the member is calculated by—
(a)taking the amount of that description of full retirement pension specified in the retirement account;
(b)subtracting the early payment reduction (if any) specified in that account in relation to that amount; and
(c)subtracting the commutation amount (if any) specified in that account in relation to that amount.
(3) The annual rate of any description of full retirement pension is calculated without subtracting the early payment reduction if the member buys out the early payment reduction in relation to that description of full retirement pension.
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