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The Local Government Superannuation (Scotland) Amendment (No.4) Regulations 1997

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Purchase by part-time employees of additional periods of reckonable service

11.  After regulation C6A there shall be inserted–

Purchase by part-time employees of additional periods of reckonable service

C6B.(1) Subject to the following provisions of this regulation, where a person makes an election under regulation C6 in relation to a part-time employment to make additional contributions–

(a)the period he may reckon as an additional period of reckonable service under regulation D5 is the appropriate fraction of the period he would be entitled to reckon in respect of that period if he were a whole-time employee (“the notional whole-time period”);

(b)the maximum which applies in his case by virtue of regulation C6(2) is the appropriate fraction of the maximum which would apply in his case if he were a whole-time employee; and

(c)the amount to be paid by him in accordance with Part II of Schedule 5 shall be calculated in the same manner as if he were a whole-time employee purchasing the notional whole-time period, but taking his remuneration as his actual remuneration for the time being (and not the remuneration he would have been paid for a single comparable whole-time employment).

(2) In paragraph (1) “appropriate fraction”, in relation to an employee, means the fraction of which the numerator is the number of his contractual hours and the denominator is the number of contractual hours of a single comparable whole-time employment.

(3) Where any person has made an election under regulation C6, if–

(a)his employment ceases to be part-time and becomes whole-time employment;

(b)his employment ceases to be whole-time and becomes part-time employment; or

(c)his contractual hours in the part-time employment alter,

his additional contributions shall continue to be payable at the same percentage of his pay but the additional period counted by reason of contributions paid after the change shall be calculated as if the change had occurred immediately before the election.

(4) The previous provisions of this regulation do not apply to an election made by a person under regulation C6 before 12th January 1998 but,if he so elects by notice in writing to the appropriate administering authority, then–

(a)payments made by him on and after the date when the election takes effect shall be made by reference to his actual remuneration for the time being; and

(b)the period of reckonable service which he is entitled to count by virtue of them shall be calculated on the same basis as if the previous provisions of this regulation had always applied in respect of his election.

(5) A person may not make an election under paragraph (4) after attaining the age of 64 years..

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