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

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Regulation 32.

SCHEDULE

Regulation A2(1A)

SCHEDULE 1AFURTHER PROVISIONS CONCERNING MEANING OF “REMUNERATION”

Part-timers

1.  For the purpose of calculating a pensionable employee’s contributions under regulation C2 the remuneration of a part-time employee for any period (other than a period during which he was absent from duty by reason of illness or injury with reduced or no remuneration) is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.

Statutory payments during absence

2.  Subject to paragraph 3(b), for the purpose of calculating a pensionable employee’s contributions under regulation C2, any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

3.  For the purposes of regulation C3A–

(a)a woman’s remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits Act 1992(1), and

(b)in calculating the contributions which an employee would have been required to make under regulation C2, regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.

4.  In regulation C4 “remuneration” does not include any guarantee payment under Part III of the Employment Rights Act 1996(2).

5.  For the purpose of calculating the amount of any benefit payable under these Regulations to a person to whom the Local Government Superannuation (Reserve Forces) (Scotland) Regulations 1992(3) applies, his remuneration in respect of any period of his relevant service (as defined in those Regulations) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.

Additional periodical payments: “remuneration for the time being”

6.(1) Subject to sub-paragraph (2), for the purposes of Schedule 5 and 6, in relation to any additional periodical payment falling to be paid by a pensionable employee, his remuneration for the time being is the remuneration received by him for the interval at the end of which the payment falls to be paid.

(2) For the purposes of sub-paragraph (1)–

(a)a pensionable employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced or no remuneration (otherwise than by reason of illness or injury) the remuneration that he would have received but for his absence from duty, and

(b)any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty (other than a period of maternity absence), of any statutory entitlement shall be disregarded.

Motor vehicles

7.(1) Where a pensionable employee’s contribution under regulation C2 or C3 in respect of a period including 31st December 1992 was based on a remuneration which, for the purposes of these Regulations as in force at that date, included an amount representing the money value to him of the provision of a motor vehicle, then the money value to him of the provision of such a vehicle or a payment accepted by him at any time after 31st December 1992 in lieu of such provision shall be treated as included in his remuneration for the purposes of these Regulations until the earlier of–

(a)the date on which he ceases to be employed by the employing authority who were employing him on that date; or

(b)the date on which a motor vehicle is no longer provided for him or a payment accepted by him at any time in lieu of such provision is no longer made.

(2) Where a pensionable employee’s cessation of employment is by reason of a transfer to employment with a different employing authority and the transfer is caused by circumstances beyond the employee’s control, sub-paragraph (1)(a) shall not apply and, for the purposes of this paragraph, the pensionable employee shall be deemed to continue in the employment of the employing authority who were employing him before the transfer.

(3)

S.I. 1992/1220.

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