The Local Government Pension Scheme (Scotland) Regulations 2018

PART 1

1.  The appropriate fund for a member described in column 1 is the fund specified in column 2 of the following Table.

2.  This paragraph applies where a Scheme employer—

(a) has members in respect of whom, but for this paragraph, it would be required to contribute to more than one fund;

(b) merges or amalgamates with another Scheme employer and in respect of which there is specified a different fund for the respective members of each Scheme employer; or

(c) moves its main place of business to a different geographical area.

3.  Where paragraph 2 applies, the Scottish Ministers may, upon application of the Scheme employer, by direction substitute another fund (“the substituted fund”).

4.  Before giving a direction under paragraph 3 Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction.

5.  The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

6.  The direction under paragraph 3 may—

(a) contain provision as to the transfer of liabilities to the substituted fund;

(b) require a revised rates and adjustment certificate in respect of each Scheme employer concerned, to take account of the effect of the direction; and

(c) make provision for any other consequential or incidental matters.

7.  Where an administering authority has established an admission agreement fund under regulation 52 (admission agreement funds)—

(a) references in this schedule and in regulation 51(3) (appropriate funds) to the fund are to the fund maintained by that authority under regulation 51(1) (pension funds); and

(b) in relation to a member employed by a body specified in the notice required by regulation 52(3), the appropriate fund is the admission agreement fund.

TABLE

Member (Column 1)	Appropriate fund (Column 2)
1. An employee of an administering authority	Fund maintained by that authority
2. A member falling within the Table in Part 2 of this schedule	Fund specified for him or her in that Table
3. An employee of a company under the control of a Scheme employer specified in schedule 2	Fund which is appropriate fund for employees of that Scheme employer
4. An admission agreement employee	Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made.
5. Members for whom no fund is specified by paragraphs 1 to 4	Fund maintained by the administering authority within whose local government area all or most of the member’s Scheme employer’s area lies