The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2014

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 and the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008.

Section 12 of the Superannuation Act 1972 provides that regulations made under section 7 of that Act may have effect from a date earlier than the making of the Regulations. Regulation 1 provides that the Regulations come into force on 3rd March 2014, but that regulations 3 and 5 have effect from 1st February 2013.

Regulations 3 and 5 make provision for the circumstances in which a person who is on a contract of less than 3 months or who is not an active member are to be enrolled in the Local Government Pension Scheme.

Regulation 4 makes provision to allow a person who has paid additional voluntary contributions to transfer the accumulated value to an alternative pension scheme.

Regulation 6 provides that where an administering authority has not paid the full amount of a member’s death grant before the expiry of 2 years from the date of the member’s death, the authority must pay any shortfall to the member’s executors.