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The Police Pension Account (Scotland) Regulations 2010

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Particular payments into and out of the Police Pension Account

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4.—(1) Without prejudice to the generality of regulation 3(5), the following payments which are receivable by a police authority are to be paid into that authority’s Police Pension Account—

(a)pension contributions receivable from regular police officers under regulation G2(1) (pensionable contributions payable by regular policeman) of the 1987 Regulations or regulation 7(1) (pension contributions payable by regular police officers) of the 2007 Regulations;

(b)sums receivable from regular police officers under regulation F1(1A)(b) or (1B)(b) (reckoning of pensionable service), G3 (additional or further contributions) or G6 (payments by women to enhance widowers’ award) of the 1987 Regulations or regulation 10(2)(b) (reckoning of pensionable service) of the 2007 Regulations;

(c)sums receivable from regular police officers under regulation F4 (previous service reckonable on payment) or F5 (previous service reckonable at discretion of police authority) of the 1987 Regulations or regulation 13 (previous service reckonable on payment) of the 2007 Regulations;

(d)transfer values receivable from regular police officers under regulation F6(1)(c) (previous service reckonable under current interchange arrangements) of the 1987 Regulations or regulation 15(1)(b) (service reckonable by reason of transfer value) of the 2007 Regulations;

(e)sums receivable in pursuance of an election under regulation 3 (election to purchase increased benefits) of the Police Pensions (Purchase of Increased Benefits) Regulations 1987(1) or regulation 56(2) (election to purchase increased benefits) of the 2007 Regulations;

(f)sums receivable from regular police officers under regulation 85(3) (payment on behalf of officers of lifetime allowance charge) of the 2007 Regulations;

(g)sums receivable from regular police officers under regulation F10(6) (transfer values payable following cessation of contributions) of the 1987 Regulations or regulation 78(6) (transfer values payable on leaving the police service or ceasing to make pension contributions) of the 2007 Regulations; and

(h)transfer values receivable in accordance with regulation F11 (mis-sold pensions) of the 1987 Regulations or regulation 80 (mis-sold pensions) of the 2007 Regulations.

(2) Without prejudice to the generality of regulation 3(5), the following payments which are payable by a police authority are to be paid out of that authority’s Police Pension Account—

(a)awards payable under Part B (personal awards), C (widows’ awards), D (children’s awards) or E (awards on death – additional provisions) of the 1987 Regulations or Part 4 (pension awards) of the 2007 Regulations;

(b)sums payable under regulation F4(3) (previous service reckonable on payment) or F5(3) (previous service reckonable at discretion of police authority) of the 1987 Regulations;

(c)sums payable under regulation G4(4)(a) (election not to pay pension contributions) of the 1987 Regulations or regulation 9(4) (election not to pay pension contributions) of the 2007 Regulations;

(d)awards payable under Part M (pension sharing) of the 1987 Regulations or Part 6 (pension sharing: pension credit members) of the 2007 Regulations;

(e)awards payable under Part N (increased pension entitlement) of the 1987 Regulations;

(f)transfer values payable under regulation F10 (transfer values payable following cessation of contributions) of the 1987 Regulations or regulation 78 (transfer values payable on leaving the police service or ceasing to make pension contributions) of the 2007 Regulations;

(g)amounts payable on behalf of a regular police officer under regulation 85 (payment on behalf of officers of lifetime allowance charge) of the 2007 Regulations; and

(h)sums payable under regulation 86(2)(a) (reduction of benefits where lifetime allowance charge payable) of the 2007 Regulations.

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