Regulation 51(1)
1. The following bodies are required to maintain a pension fund and are administering authorities for the purposes of these Regulations—
(a)Aberdeen City Council
(b)Dumfries and Galloway Council
(c)Dundee City Council
(d)City of Edinburgh Council
(e)Falkirk Council
(f)Fife Council
(g)Glasgow City Council
(h)The Highland Council
(i)Orkney Islands Council
(j)Scottish Borders Council
(k)Shetland Islands Council