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

Right to opt out

39.—(1) This regulation shall apply in the case of any person (“a relevant beneficiary”) to whom any benefit (including a return of contributions and any pension payable to a widow, widower or any dependant by virtue of a surrender) is or may become payable, being a benefit (“a relevant benefit”) payable to, or in respect of, a person who before 12th January 1998–

(a) ceased to hold an employment in respect of which he was a pensionable employee (whether or not he has subsequently recommenced any such employment); or

(b) died while in such employment.

(2) If, in relation to a relevant benefit, a relevant beneficiary–

(a) would be placed by any amendment made by these Regulations in a worse position than he would have been in if that amendment had not been made, and

(b) so elects, by notice in writing given to the appropriate administering authority within the six month period beginning with 12th January 1998,

then, in the case of that beneficiary and in relation to that benefit, the principal Regulations shall have effect, subject to paragraph (3), as if these Regulations had not been made.

(3) If such an election as is mentioned in paragraph (2) is made in relation to a benefit which is or may become payable in respect of a person who is employed in local government employment, or if that person subsequently recommences service in such an employment, then–

(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued–

(i) by virtue of periods of service rendered before the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before 12th January 1998); or

(ii) by virtue of contributions paid in respect of any such periods of service; and

(b) in determining entitlement to, or the amount of, the benefit to that extent, he shall (without prejudice to the application of this paragraph) be treated as if he had never recommenced service in such employment at any time after the cessation referred to in sub-paragraph (a);

and the principal Regulations shall apply accordingly.