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The Firemen’s Pension Scheme (Pension Sharing on Divorce) (Scotland) Order 2001

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Article 4

SCHEDULE 1PART TO BE INSERTED INTO SCHEDULE 1 TO THE FIREMEN'S PENSION SCHEME 1992

PART IAGLOSSARY OF EXPRESSIONS

the 1993 Act” means the Pension Schemes Act 1993(1);

1995 Act” means the Pensions Act 1995(2);

1999 Act” means the Welfare Reform and Pensions Act 1999(3);

the Taxes Act” means the Income and Corporation Taxes Act 1988(4);

“appropriate percentage” has the meaning given in rule N5(4);

“appropriate rights” has the meaning given in rule N7(3);

“ex spouse” means an individual who is or will be entitled to pension credit rights under this Scheme following a pension sharing order;

“indexing” means indexing in accordance with the Government Index of Retail Prices;

“the Inland Revenue” means the Commissioners of Inland Revenue;

“member of this Scheme” means a member of this Scheme and includes an active member, a deferred member and a pension credit member;

“pension credit” has the meaning given in rule N3(b);

“pension credit benefits” means in relation to this Scheme the benefits payable under this Scheme to or in respect of a pension credit member by virtue of his appropriate rights under this Scheme attributable to a pension credit;

“pension credit member” means an individual who is a member of this Scheme, either,

(i)

solely for the provision of a pension credit benefit; or,

(ii)

for the wholly separate provision of a pension credit benefit, where benefits accrue or have accrued to that individual under the Scheme for any other reason;

“pension credit rights” means rights to future benefits under this Scheme which are attributable to a pension credit;

“pension debit” has the meaning given in rule N3(a);

“pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

“pension sharing order” means any order or provision which is mentioned in section 28(1) of the 1999 Act or article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999(5);

“pensionable service” has the meaning given by section 124(1) of the Pensions Act 1995(6);

“shareable rights” has the meaning given by section 27(2) of the 1999 Act;

“this Scheme” means the Firemen’s Pension Scheme 1992 as set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992(7);

“transferee” has the meaning given by section 29(8) of the 1999 Act; and

“transferor” has the meaning given by section 29(8) of the 1999 Act.

(6)

Section 124 is amended by paragraph 61 of Schedule 12 to the Welfare Reform and Pensions Act 1999.

(7)

S.I. 1992/129 as amended by S.I. 1997/2309 and 2851 and 1998/1010.

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