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

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Interest on late payment of certain benefits

21.  For regulation E35 there shall be substituted–

E35.(1) Where all or part of–

(a)any benefit under Part E;

(b)a return of contributions under regulation C8 of the 1974 Regulations or under regulation C12; or

(c)a return of contributions which have been made in error,

is not paid within the relevant period after the due date, the appropriate administering authority shall pay the person to whom the benefit or return of contributions is payable interest on the amount remaining unpaid, calculated at one per cent above base rate on a day to day basis from the due date to the date of payment, and compounded with three monthly rests.

(2) For the purposes of this regulation the due date is–

(a)in the case of the first instalment of a retirement pension which becomes payable by virtue of an election under regulation E2(6)(c) or (7)(a), one month after the date on which the notice was duly given;

(b)in the case of an instalment of a retirement pension or other pension which becomes payable by virtue of payments or contributions (other than an increase in contributions made following a decision under regulation N1, N10 or N12) made after the date on which the first instalment of the remainder of the pension became payable, one month after those payments or contributions were paid;

(c)in the case of a retirement pension or other pension or instalment of a retirement pension or other pension which becomes payable by virtue of contributions made following such a decision, the date on which that pension or instalment would have become payable had those contributions been made on the first date which would otherwise have applied;

(d)in all other cases in which a retirement pension or other pension or instalment of a retirement pension or other pension becomes payable, the date on which that pension or instalment becomes payable;

(e)in the case of a retiring allowance or instalment of a retiring allowance (other than one to which paragraph (3) applies), the date on which that allowance or instalment becomes payable;

(f)in the case of an ill-health lump sum retiring allowance which becomes payable, the day after the person who is entitled to the allowance ceased to hold his employment;

(g)in the case of an ill-health lump sum payable under regulation E11A, the date on which a retirement pension first becomes payable;

(h)in the case of a death gratuity payable to the deceased’s executors, the date on which proof of confirmation, probate or letters of administration has or have been produced to the administering authority;

(i)in the case of a death gratuity which the administering authority have decided to pay under regulation E11ZA to a person other than the deceased’s executors, the date upon which the administering authority have received proof of the deceased’s death and of the beneficiary’s identity;

(j)in the case of a return of contributions under regulation C8 of the 1974 Regulations or under regulation C12, the date on which the return is due under the regulation in question; and

(k)in the case of a return of contributions which have been made in error, one month after the date on which the contributions were made.

(3) Where–

(a)a retiring allowance becomes payable by virtue of an election under regulation E2(6)(c) or (7)(a) given on or after the date on which the allowance becomes payable; or

(b)an instalment of a retiring allowance becomes payable by virtue of payments or contributions made after the date on which the remainder of the allowance becomes payable,

the due date is–

(i)in the case mentioned in sub-paragraph (a), one month after the notice was given, and

(ii)in the case mentioned in sub-paragraph (b)–

(I)where an increase in contributions is made following a decision under regulation N1, N10 or N12, the date on which the allowance or instalment would have become payable had those contributions been made at the first opportunity which these Regulations would otherwise have provided, and

(II)otherwise, one month after the increase in contributions was paid.

(4) For the purposes of this regulation “the relevant period” means–

(a)in the case of a retirement pension, a widow or widower’s pension under regulation E5 or E7, a children’s pension under regulation E8 or a return of contributions within paragraph (1)(c), twelve months;

(b)in the case of a return of contributions within paragraph (1)(b), such period which, when added to the period beginning with the date when the person ceased to be a pensionable employee and ending with the due date, equals twelve months; and

(c)in any other case, one month..

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