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The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008

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Choice of early payment of pension

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30.—(1) If a member leaves a local government employment or otherwise ceases to be a member before the member is entitled to the immediate payment of retirement benefits (apart from this regulation), once the member has attained the age of 55 the member may choose to receive payment of them immediately.

(2) A choice made by a member aged less than 60 is ineffective without the consent of the member’s employment authority or former employing authority.

(3) If the member so chooses, the member is entitled to a pension payable immediately calculated in accordance with regulation 29.

(4) Subject to paragraph (5) the member’s pension must be reduced by the amounts shown as appropriate in guidance issued by the scheme actuary.

(5) A member’s employing authority may determine on compassionate grounds that the member’s retirement pension should not be reduced under paragraph (4).

(6) In the case of a person who is an active member on 31st March 2009, and who makes an election before 1st April 2010, paragraph (1) applies as if “the age of 50” were substituted for “the age of 55”.

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