The Firefighters' Pension Scheme (Scotland) Order 2007

Regular firefighters who became members of the 1992 scheme on or after 6th April 2006

1.—(1) The following provisions of this paragraph apply in relation to regular firefighters who became members of the 1992 Scheme on or after 6th April 2006 and before the coming into force of this Order.

(2) Where, before the coming into force of this Order, the firefighter made an election under rule G3 of the 1992 Scheme (election not to pay pension contributions), that election shall be treated on and after the coming into force of this Order as an election under rule 5 of Part 2 of the New Firefighters' Pension Scheme (Scotland) (referred to in this Schedule as “the new scheme”).

(3) The period of the firefighter’s service as a member of the 1992 Scheme shall be treated as a period of qualifying service under rule 1(a) of Part 10 of the new scheme.

(4) The period of the firefighter’s pensionable service accrued under the 1992 Scheme shall be treated as pensionable service accrued under rule 2(1)(a) of Part 10 of the new scheme.

(5) Where, on or after 6th April 2006, the Scottish fire authority accepted a transfer value in respect of the firefighter under rule F7 (receipt of transfer value) of the 1992 Scheme–

(a) the amount accepted shall be treated as a transfer value payment accepted under rule 10 of Chapter 3 of Part 12 of the new scheme, irrespective of paragraphs (2) and (3) of rule 2 of Part 10; and

(b) rule 11 of Chapter 3 of Part 12 shall apply as if, for paragraph (2), there were substituted–

“(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at the date on which the transfer value payment is received.”.