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The Local Government Pension Scheme (Scotland) Regulations 1998

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Pension increases under the Pensions (Increase) Acts

90.—(1) Where a pension to which the Pensions (Increase) Act 1971(1) (“the 1971 Act”) applies is payable out of an appropriate fund, any increase under that Act or the Pensions (Increase) Act 1974(2) (“the 1974 Act”) must be paid from that fund.

(2) Schedule 3 to the 1971 Act has effect only in relation to any such increase where–

(a)the last employing authority is not a body required by regulation 78 to contribute to that fund; or

(b)the last employing authority is such a body and the increase was payable before 1st April 1990.

(3) In a case where the last employing authority ceases after 31st March 1990 to be such a body, Schedule 3 to the 1971 Act has effect only so far as the cost of the increase has not, in the opinion of an actuary appointed by the administering authority of the fund, already been provided for by contributions under regulation 78.

(4) The amounts due under Schedule 3 to the 1971 Act must be paid on or before such dates falling at intervals of not more than 12 months as the appropriate administering authority may determine.

(5) The administering authority shall credit to the appropriate fund any amounts paid to them under Schedule 3 to the 1971 Act and any interest paid on them.

(6) The last employing authority has the same meaning as in paragraph 1(2) of Schedule 3 to the 1971 Act, except that if the pension became payable by reason of service with a relevant body, it means that body.

(7) Relevant bodies are–

(a)an admission body which has made an admission agreement; or

(b)a body employing persons deemed to be in employment by regulation 128.

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