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The Local Government Pension Scheme (Scotland) Amendment Regulations 2000

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Special circumstances where revised actuarial valuations and certificates must be obtained

34.  In regulation 77–

(a)in paragraph (2)(a), for “of the admission body” substitute “of the fund in respect of current and former employees of the admission body”; and

(b)after paragraph (2), insert as new paragraphs–

(2A) However, where it is not possible for any reason to obtain revised contributions from the outgoing admission body, or from an insurer or any other person providing a guarantee or indemnity on behalf of that admission body, the administering authority may obtain a further revision of any rates and adjustments certificate for the fund, showing the revised contributions due from each employing authority who contributes to that fund.

(2B) An administering authority may obtain from the fund actuary a certificate specifying, in the case of an admission body, the percentage or amount by which, in the actuary’s opinion–

(a)the contribution at the common rate should be adjusted; or

(b)any prior individual adjustment should be increased or reduced,

with a view to providing that the value of the assets of the fund in respect of current and former employees of that admission body is neither materially more nor materially less than the anticipated liabilities of the fund in respect of those employees at the date that the admission agreement is to end..

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