The Local Government Superannuation (Scotland) Regulations 1987 No. 1850 (S. 128)

PART Q INTERFUND ADJUSTMENTS

Interpretation

Q1.  For the purposes of this Part, unless the context otherwise requires—

• “fund authority” means—

  (a)

  in relation to a person’s previous local government employment, the body maintaining the superannuation fund to which he was a contributor immediately before he ceased to be employed in his previous local government employment, or its successor body; and

  (b)

  in relation to a person’s new local government employment, the body maintaining the superannuation fund to which he became a contributor in his new local government employment or its successor body;

• “new local government employment” has the same meaning as in regulation Q2(1)(a) and “new employing authority” is to be construed accordingly;

• “pension” does not include an allowance or gratuity;

• “previous local government employment” has the same meaning as in regulation Q2(1)(a) and “previous employing authority” is to be construed accordingly.