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The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019

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Amendment of the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008

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8.  In regulation 2, (interpretation)—

(a)before the definition of “the 1998 regulations” insert—

“the 1971 Act” means the Pensions (Increase) Act 1971(1),

(b)after the definition of “appropriate fund” insert—

“basic rate” has the meaning given by the 1971 Act,

(c)after the definition of “employing authority” insert—

“the existing Orders” means the Pensions Increase (Review) Order 1979(2), the Pensions Increase (Review) Order 1980(3), the Pensions Increase (Review) Order 1981(4), the Pensions Increase (Review) Order 1982(5), the Pensions Increase (Review) Order 1983(6), the Pensions Increase (Review) Order 1984(7), the Pensions Increase (Review) Order 1985(8), the Pensions Increase (Review) Order 1986(9), the Pensions Increase(Review) Order 1987(10), the Pensions Increase (Review) Order 1988(11), the Pensions Increase (Review) Order 1989(12), the Pensions Increase (Review) Order 1990(13), the Pensions Increase (Review) Order 1991(14), the Pensions Increase (Review) Order 1992(15), the Pensions Increase (Review) Order 1993(16), the Pensions Increase (Review) Order 1994(17), the Pensions Increase (Review) Order 1995(18), the Pensions Increase (Review) Order 1996(19), the Pensions Increase (Review) Order 1997(20), the Pensions Increase (Review) Order 1998(21), the Pensions Increase (Review) Order 1999(22), the Pensions Increase (Review) Order 2000(23), the Pensions Increase (Review) Order 2001(24), the Pensions Increase (Review) Order 2002(25), the Pensions Increase (Review) Order 2003(26), the Pensions Increase (Review) Order 2004(27), the Pensions Increase (Review) Order 2005(28), the Pensions Increase (Review) Order 2006(29), the Pensions Increase (Review) Order 2007(30), the Pensions Increase (Review) Order 2008(31), the Pensions Increase (Review) Order 2009(32), the Pensions Increase (Review) Order 2011(33), the Pensions Increase (Review) Order 2012(34), the Pensions Increase (Review) Order 2013(35), the Pensions Increase (Review) Order 2014(36), the Pensions Increase (Review) Order 2015(37), the Pensions Increase (Review) Order 2017(38), the Pensions Increase (Review) Order 2018(39) and the Pensions Increase (Review) Order 2019(40),

(d)after the definition of “financial year” insert—

“guaranteed minimum pension” has the same meaning as in section 181(1) of the Pension Schemes Act 1993,,

(e)after the definition of “pensioner member” insert—

“the reconciliation exercise” means the exercise undertaken by the relevant administering authority to check the scheme data on individual contracting-out records with that held by Her Majesty’s Revenue and Customs,

“relevant administering authority” means the body maintaining the appropriate fund,

(f)after the definition of “scheme employer” insert—

“tax year” means a period of 12 months beginning on 6 April and ending on the following 5 April.

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