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The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017
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- Scottish Statutory Instruments
- 2017 No. 27
- PART 2
- Regulation 8
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Amendment of regulation K5
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8. In regulation K5 (guaranteed minimum pensions transferred to this Section of the scheme), for paragraph (1) substitute—
“(1) This paragraph applies where a guaranteed minimum pension has been transferred to this Section of the scheme and the member—
(a)subsequently leaves contracted-out employment under this Section of the scheme before 6th April 2016; or
(b)was in contracted-out employment under this Section of the scheme on 5th April 2016 but leaves pensionable employment on or after 6th April 2016.
(1A) Where paragraph (1) applies, the guaranteed minimum pension transferred to this Section of the scheme will be increased for each complete tax year after the date of leaving under this Section of the scheme in which the transferred guaranteed minimum pension accrued, until the member reaches guaranteed minimum pension age or dies (if earlier).”.
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