The Firefighters’ Pension Scheme (Scotland) Regulations 2015

Closure of deferred member’s account after gap in pensionable service not exceeding five years

49.—(1) This regulation applies when a deferred member of this scheme re-enters pensionable service under this scheme after a gap in pensionable service not exceeding five years.

(2) The scheme manager must—

(a) close the deferred member’s account in relation to that period of service and treat the deferred member’s account as if it were never established;

(b) re-establish the active member’s account under Chapter 5 in relation to that period of service; and

(c) make entries in the active member’s account as if, during the gap in pensionable service the member—

(i) was in pensionable service under this scheme, but

(ii) received no pensionable pay.

(3) Where a deferred member had more than one deferred member’s account which has been opened within five years of the date in paragraph (1), the member may within three months of the date of re-entering scheme employment select which deferred member’s accounts should be closed.

(4) If the deferred member fails to make the selection mentioned in paragraph (3), the scheme manager must select which of the deferred member’s accounts is to be closed.