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The Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006

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PART 1General

Citation, commencement and application

1.—(1) These Regulations may be cited as the Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006.

(2) These Regulations extend to Scotland only.

(3) These Regulations shall come into force on 1st December 2006 but regulations 10 and 11 shall have effect from 1st October 2006.

Amendment of Regulations

2.  The Local Government Pension Scheme (Scotland) Regulations 1998(1) (“the principal Regulations”) are amended in accordance with regulations 3 to 17.

PART 2The 85 year rule

Other early leavers: deferred retirement benefits and elections for early payment

3.  In regulation 30–

(a)in paragraph (4), omit the words from the beginning of the paragraph up to and including “is less than 85 years,”; and

(b)in paragraph (7), omit the words from “or such earlier date” to the end.

Re employed and rejoining deferred members

4.  In regulation 31(5)(a), for “, 27(1) and (2) and 30(4)” substitute “and 28”.

Power of employing authority to increase total membership

5.  After regulation 51(10) insert–

(11) An additional period arising from a resolution under this regulation on or after 1st April 2008 shall be treated as a period of membership after that date..

Commencement of pensions

6.  Omit regulation 92(2)(b).

Right to count credited period

7.  In regulation 122–

(a)in paragraph (4), omit the words “or, if earlier” to the end of the paragraph; and

(b)after paragraph (6), insert–

(6A) A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who was an active member immediately before 1st December 2006 shall be treated as a period of membership before that date.

(6B) A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who becomes a member on or after 1st December 2006 shall be treated as a period of membership after that date..

Rights as to service not matched by credited period

8.  In regulation 123(2), omit sub paragraph (b).

Credited periods for transferring members with mis sold pension rights

9.  In regulation 124, at the end of paragraph (3) add “(and regulation 122(6B) does not apply to a transfer value credited under this regulation)”.

PART 3Miscellaneous

Correction of effective dates

10.  In regulations 10A, 19(3A) and 34(1A) for “1st October 2006” wherever it occurs substitute “6th October”.

Tax simplification – transitional provision

11.  Schedule 4 to the principal Regulations, as it existed immediately prior to its revocation by the Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006(2), is revived (and continues to have effect) for the purpose of calculating relevant additional membership under regulation 41(4)(c) of those Regulations counted by reason of a payment made under paragraph 7 of that Schedule for members who had paid a lump sum under that provision before 6th October 2006.

Normal retirement

12.  In regulation 24, omit paragraphs (4) and (6).

Effect of increases under this Chapter for older members

13.  Omit regulation 53.

Effect of increases under this Chapter for older members

14.  Omit regulation 56.

Election for pension in lieu of retirement grant

15.  Omit regulation 57.

Scheme employers: Scottish Police Services Authority

16.  At the end of Schedule 2 (Scheme employers) insert–

12.  The Scottish Police Services Authority established under section 1(1) of the Police, Public Order and Criminal Justice (Scotland) Act 2006(3)..

17.  As new entries at the end of the Table in Part II of Schedule 5 (appropriate funds), insert–

14A.  Employee of the Scottish Police Services Authority, other than an employee who falls within entries 14B to 14H below.

Fund maintained by City of Glasgow Council.

14B.  Former employee of Fife Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Fife Council.

14C.  Former employee of Lothian and Borders Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by City of Edinburgh Council.

14D.  Former employee of Dumfries and Galloway Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Dumfries and Galloway Council.

14E.  Former employee of Tayside Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Dundee City Council.

14F.  Former employee of Central Scotland Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Falkirk Council.

14G.  Former employee of Northern Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Highland Council.

14H.  Former employee of Grampian Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.

Fund maintained by Aberdeen City Council.

Transitional provisions

18.  The Schedule to these Regulations (transitional provisions) has effect.

Right to opt out

19.—(1) Where–

(a)apart from this regulation, the amendments made by Part 3 of these Regulations would place any relevant beneficiary in a worse position than he would otherwise be; and

(b)that relevant beneficiary so elects by notice in writing given to the appropriate administering authority within the period of six months beginning with 1st December 2006,

then the principal Regulations shall have effect in relation to him as if those amendments had never been made.

(2) For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who–

(a)ceased to hold any employment in respect of which he was a member (whether or not he had subsequently recommenced any such employment); or

(b)dies while in such employment,

before 1st December 2006.

TOM McCABE

A member of the Scottish Executive

St Andrew’s House Edinburgh

24th October 2006

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