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The Local Government Pension Scheme (Scotland) Regulations 2018

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Rights to payment out of pension fund

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91.—(1) A member is entitled to request a transfer under Chapter 1 or 2 of Part 4ZA of the Pension Schemes Act 1993(1) and where the member does so the amount of any transfer payment due in respect of the member under the relevant transfer may only be paid by the administering authority from its pension fund if the transfer payment is a recognised transfer (within the meaning of section 169 of the Finance Act 2004(2)) in accordance with guidance from Scottish Ministers.

(2) Where such a transfer payment is to be or has been paid from a fund, no other payment or transfer of assets may be made from the fund as respects the accrued rights covered by the transfer payment.

(3) Paragraph (2) overrides anything to the contrary in these Regulations.

(2)

2004 c.12. Section 169 is amended by the Finance Act 2005 (c.7), schedule 10, paragraph 36, the Finance Act 2011 (c.11), schedule 16(2), paragraph 66(a) and (b), the Finance Act 2013 (c.29), section 53(3), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 8, schedule 1(7), paragraph 92, schedule 2(1), paragraph 4 and schedule 7, paragraph 23(a) and the Finance Act 2017 (c.10), schedule 4(2), paragraph 13(2) to (8).

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