K2.—(1) This regulation applies where the member has a guaranteed minimum, in relation to the pension provided for the member under this Section of the scheme, in accordance with section 13 (minimum pensions for earners) of the 1993 Act.
(2) The weekly rate of the member’s pension from guaranteed minimum pension age will not be less than the member’s guaranteed minimum, except that—
(a)payment may at the discretion of the Scottish Ministers be postponed for up to 5 years if the member remains in NHS employment, or for any period if the postponement continues or occurs more than 5 years after guaranteed minimum pension age if the member consents; in which case the member’s guaranteed minimum pension will be increased as described in regulation K3 (late retirement);
(b)payment may be reduced or suspended under regulation S1 to S3 (members who return to pensionable employment after becoming entitled to receive a pension) if the member returns to NHS employment; in which case the member’s guaranteed minimum pension will be increased as described in regulation K3 (late retirement); and
(c)payment may be reduced or suspended where the Scottish Ministers have made a direction under regulation T7 (loss of rights to benefit) or where they have discharged their liability by making a payment under regulation T8 or under Part M (transfers or buy-outs).
(3) If the member is a man and dies leaving a widow, the weekly rate of the widow’s pension will not be less than half the member’s guaranteed minimum for any period such as is mentioned in section 17(5) of the 1993 Act.
(4) If the member is a woman and dies leaving a widower, the weekly rate of the widower’s pension will not be less than half the part of the member’s guaranteed minimum that is attributable to earnings for the tax years 1988-89 to 1996-97 inclusive for any period such as is mentioned in section 17(6) of the 1993 Act.
(5) If the member is in a civil partnership and dies leaving a surviving civil partner, the weekly rate of the surviving civil partner’s pension will not be less than one-half of the part of the member’s guaranteed minimum that is attributable to earnings for the tax years 1988-89 to 1996-97 inclusive for any period mentioned in section 17(6) of the 1993 Act.
(6) he part of any guaranteed minimum pension that is attributable to earnings for the tax years 1988-89 to 1996-97 inclusive will increase in each year by the percentage specified in any order made by the Secretary of State under section 109 of the 1993 Act (annual increases of guaranteed minimum pensions).
(7) A member who on leaving pensionable employment—
(a)becomes entitled to a refund of contributions under regulation E15 (early leavers’ entitlement to refund of contributions); or
(b)exercises a right to require a transfer or buy-out in accordance with regulation M2 (exercising a right to transfer or buy-out),
but, in either case, remains (as described in regulation E15(2)) entitled to a guaranteed minimum pension or section 9(2B) rights, is entitled to the benefits specified in paragraphs (8) and (9).
(8) The benefits are—
(a)a pension payable from the date on which the member reaches guaranteed minimum pension age at a weekly rate equal to the member’s guaranteed minimum (if any); and
(b)a pension and lump sum from the date the member reaches normal benefit age in respect of the member’s section 9(2B) rights.
(9) On the death of a member to whom paragraph (7) applies, no benefit will be payable except for a widow’s, widower’s, surviving civil partner’s or nominated partner’s pension equal to the aggregate of—
(a)that described in paragraph (3) or, as the case may be, paragraph (4); and
(b)half the member’s pension in respect of section 9(2B) rights.
(10) Where paragraph (3) of regulation K7 applies, a guaranteed minimum pension of the amount described in paragraph (4) will be payable.