The Local Government Superannuation (Scotland) Regulations 1987

1. Introductory Text

2. PART A PRELIMINARY

   1. A1. Citation and commencement

   2. A2. Interpretation

   3. A3. Application of the Regulations to the Scottish Special Housing Association and its employees

   4. A4. Transfers from England and Wales to Scotland

   5. A5. Transfers from Scotland to England and Wales

   6. A6. Payment of benefits

3. PART B PENSIONABLE EMPLOYMENT

   1. B1. Pensionable employees

   2. B2. Persons who may elect to be pensionable employees—persons who made election under paragraph 3 of Schedule 4 to the Act of 1937

   3. B3. Other persons who may elect to be pensionable employees

   4. B4. Other elections as to pensionability

   5. B5. Persons deemed to be employees of a scheduled body

   6. B6. Power to admit employees of other bodies

   7. B7. Treatment of certain additional duties

   8. B8. Treatment of certain separate employments

   9. B9. Deemed employments

   10. B10. Age of compulsory retirement

4. PART C PAYMENTS BY EMPLOYEES

   1. C1. Appropriate superannuation fund

   2. C2. Payment and amount of employee’s contributions

   3. C3. Leave of absence from duty

   4. C4. Absence due to trade dispute

   5. C5. Lump sum payment to increase reckonable service

   6. C6. Periodical payments to increase reckonable service

   7. C7. Payment by manual worker in respect of previous service

   8. C8. Payments to avoid reduction of retiring allowance and death gratuity

   9. C9. Continuation of certain payments

   10. C10. Statement of remuneration received otherwise than from employing authority

   11. C11. Deduction and recovery of employee’s contributions

   12. C12. Return of employee’s contributions in certain cases

   13. C13. Effect of return to local government on right to a return of contributions

   14. C14. Restoration of right to reckon service in transitional cases where there has been a return of contributions

   15. C15. Reduction of returned contributions following payment in lieu of contributions

   16. C16. Limitation of payments

5. PART D SERVICE

   1. D1. Reckonable service

   2. D2. Qualifying service

   3. D3. Exclusion from reckonable service and qualifying service

   4. D4. Increase of reckonable service on lump sum payment

   5. D5. Increase of reckonable service on making periodical payments

   6. D6. Increase of reckonable service on completion or cessation of payments under previous Regulations

   7. D7. Increase of reckonable service of certain late entrants at discretion of employing authority

   8. D8. Reduction of added years reckonable on payment as reckonable service

   9. D9. Previous service of certain whole-time manual workers

   10. D10. Previous service of certain variable-time employees

   11. D11. Previous service of certain re-employed pensioners

6. PART E BENEFITS

   1. E1. Guaranteed minimum pension for certain pensionable employees and their widows

   2. E2. Entitlement to retirement pension and retiring allowance

   3. E3. Amount of retirement pension and retiring allowance

   4. E4. Ill-health lump sum retiring allowance

   5. E5. Entitlement to widow’s short-term and long-term pensions

   6. E6. Amount of widow’s short-term and long-term pensions

   7. E7. Widow’s special short-term pension

   8. E8. Entitlement to children’s short-term and long-term pensions

   9. E9. Amounts of children’s short-term and long-term pensions

   10. E10. Children’s special short-term pension

   11. E11. Death gratuity

   12. E12. Pensions of widowers etc.

   13. E13. Discretionary additional benefits for certain female nursing staff

   14. E14. Reduction of retirement pension in the case of certain former teachers

   15. E15. Reduction of retirement pension in the case of certain re-employed pensioners

   16. E16. Combined benefits in the case of certain re-employed pensioners

   17. E17. Separate benefits in the case of certain re-employed pensioners

   18. E18. Adjustment of superannuation rights on death of certain re-employed pensioners

   19. E19. Benefits of certain persons employed before 16th May 1974

   20. E20. Surrender of part of retirement pension

   21. E21. Power to compound certain small pensions

   22. E22. Pensionable remuneration

   23. E23. Further provision as to pensionable remuneration

   24. E24. Certificates as to reduction in remuneration

   25. E25. Calculation of part-time service

   26. E26. Calculation of service in certain other cases

   27. E27. Counting of non-contributing service

   28. E28. Disregard of certain reckonable service in determining entitlement to benefits

   29. E29. Counting of certain reckonable service and qualifying service in determining entitlement to benefits

   30. E30. Disregard of certain reckonable service in calculating amount of benefits

   31. E31. Counting of certain reckonable service in calculating amount of benefits

   32. E32. National Insurance

   33. E33. Benefits not assignable

   34. E34. Payment of benefits

7. PART F WAR SERVICE

   1. F1. Interpretation etc.

   2. F2. War service

   3. F3. Election as to war service

   4. F4. Modified application of regulation F3 in certain cases

   5. F5. Notice of election

   6. F6. Reckonable service and benefits

   7. F7. Revision of certain elections

8. PART G SPECIAL PROVISIONS FOR CERTAIN CASES

   1. G1. Preservation of rights and liabilities of persons to whom the provisions of a local Act scheme applied immediately before 16th May 1974

   2. G2. Modification of the Regulations in their application to employees previously subject to a local Act scheme

   3. G3. Standard remuneration agreements

9. PART H LOCAL GOVERNMENT REORGANISATION ETC.

   1. H1. Definitions

   2. H2. Continuity of employment and preservation of status

   3. H3. Discretionary powers

   4. H4. Contributions of transferred manual workers

   5. H5. Persons transferred to scheduled bodies under an Order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974

   6. H6. Gratuities etc. granted by former local authorities

   7. H7. Policy schemes

   8. H8. Overseas employment

10. PART J INTERCHANGE ETC.

    1. J1. Interpretation

    2. J2. Outwards transfers

    3. J3. Additional transfer value for certain persons transferring to public service pension schemes

    4. J4. Amount of transfer value

    5. J5. Termination of right to payment out of fund authority’s superannuation fund

    6. J6. Rights where a person transfers to the Communities' scheme and leaves without a right to either immediate or prospective pension

    7. J7. Compound interest on certain sums

    8. J8. Inward transfers

    9. J9. Right to reckon service

    10. J10. Adjustment to crediting of reckonable service and qualifying service on payment of refund of contributions

    11. J11. Computation of contributions

    12. J12. National Insurance modification

    13. J13. Certain persons who become subject to certain other superannuation schemes

    14. J14. Transfer of rights of persons to whom regulation J13 applies

11. PART K GRATUITIES

    1. K1. Interpretation

    2. K2. Persons to whom Part K applies

    3. K3. Payment of benefit

    4. K4. Calculation of benefit

    5. K5. Financial

12. PART L INJURY ALLOWANCES ETC.

    1. L1. Interpretation

    2. L2. Persons to whom Part L applies

    3. L3. Loss of employment through permanent incapacity

    4. L4. Reduction in remuneration

    5. L5. Allowances for pensioners

    6. L6. Death benefits

    7. L7. The relevant body

    8. L8. Rights and payments to be taken into account in determing amount of benefit

    9. L9. Retrospective effect

    10. L10. Finance

    11. L11. Appeals

    12. L12. Notice of decisions

13. PART M FORFEITURE ETC.

    1. M1. Forfeiture of rights

    2. M2. Transfer of certain sums from the superannuation fund

    3. M3. Recovery or retention by employing authority of certain sums from superannuation fund

14. PART N DECISIONS AND APPEALS

    1. N1. Initial decisions

    2. N2. Decisions by employing authorities as to status of employees

    3. N3. Decisions by administering authorities as to status of employees

    4. N4. Decisions by administering authorities as to war service

    5. N5. Decisions by employing authorities as to benefits

    6. N6. Decisions by administering authorities as to the amount of benefits

    7. N7. Notification of decisions

    8. N8. Appeals

15. PART P SUPERANNUATION FUNDS AND PAYMENTS BY AUTHORITIES

    1. P1. Superannuation funds

    2. P2. Apportionment of the fund

    3. P3. Pensions increase

    4. P4. Dissolution of further funds

    5. P5. Management of superannuation funds

    6. P6. Use and Investment of superannuation funds' moneys

    7. P7. Accounts and audit

    8. P8. Periodical valuation of superannuation funds

    9. P9. Actuary’s certificates

    10. P10. Valuation and actuary’s certificates for further funds

    11. P11. Cost of pensions increase

    12. P12. Employer’s contributions

    13. P13. Employer’s additional contributions

    14. P14. Employer’s further payments

    15. P15. Payments by employing authorities to administering authorities

    16. P16. Funds out of which combined benefits are to be paid

    17. P17. Provision to protection of pension

16. PART Q INTERFUND ADJUSTMENTS

    1. Q1. Interpretation

    2. Q2. Change of local government employment and fund authority

    3. Q3. Partial forfeitures

17. PART R MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES

    1. R1. Information to be supplied by certain employees

    2. R2. Records to be kept by authorities

    3. R3. Transmission of documents and information

    4. R4. Provisions as to contributions equivalent premiums

18. PART S MISCELLANEOUS AND SUPPLEMENTAL

    1. S1. Periods of time

    2. S2. Application to benefits in respect of former employments

    3. S3. Revocations

19. Signature

20. SCHEDULES

    1. Schedule 1

       Glossary of expressions

    2. Schedule 2

       Modifications to the Regulations in their application to employees of the Scottish Special Housing Association

    3. Schedule 3

       Pensionable employees

    4. Schedule 4

       Maximum length of additional periods

    5. Schedule 5

       Amount to be paid for additional period

       1. Part I Lump sum payment

       2. Part II Periodical payments

    6. Schedule 6

       Payment to avoid reduction of retiring allowance

       1. Part I Lump sum payment

       2. Part II Instalments

       3. Part III Additional contributions

       4. Part IV Uncompleted payments

    7. Schedule 7

       Outstanding payments under 1974 Regulations

    8. Schedule 8

       Limitation on payment by way of additional contributions or by instalments

    9. Schedule 9

       Uncompleted payment of additional contributions

    10. Schedule 10

        Additional reckonable service for ill-health

    11. Schedule 11

        Reduction of benefits on early payment

    12. Schedule 12

        Modifications to Part E where no right to retiring allowance etc.

    13. Schedule 13

        Surrender of part of retirement pension

        1. Part I Limits on amount surrendered

        2. Part II Procedure

    14. Schedule 14

        Women’s services

    15. Schedule 15

        Public service schemes

    16. Schedule 16

        Calculation of transfer values

    17. Schedule 17

        Calculation of reckonable service to be credited under regulation J9(1)(a)

    18. Schedule 18

        Fund apportionment where 100 or more transfer their pension rights under regulation J14

    19. Schedule 19

        Fund apportionment for changes of fund within local government

    20. Schedule 20

        Bodies whose employees are to have pensions increase paid by the fund or further fund

    21. Schedule 21

        Revocations

21. Explanatory Note