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The Local Government Pension Scheme (Scotland) Regulations 2014

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51.—(1) The bodies listed in Schedule 3, referred to in these Regulations as “administering authorities”, must maintain a pension fund for the Scheme.

(2) An administering authority is responsible for managing and administering the Scheme in relation to any person for which it is the appropriate administering authority under these Regulations.

(3) The appropriate fund in relation to a person who is or has been a member of the Scheme, or is entitled to any benefit in respect of a person who is or has been a member of the Scheme, is the fund specified in Schedule 4 in relation to that person.

(4) Each administering authority shall establish a pensions board responsible for assisting it in relation to securing compliance with—

(a)these Regulations;

(b)any other legislation relating to the governance and administration of the Scheme; and

(c)requirements imposed by the Pensions Regulator in relation to the Scheme.

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