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Introductory Text
PART 1 General
1.Citation, commencement, interpretation and application
2.Amendment of Regulations
PART 2 Cost of liabilities
3.Calculations
4.Revised rates and adjustments certificates: period over which increased costs to be spread
PART 3 The tax regime
5.Further restrictions on eligibility
6.Periods of membership
7.High earners
8.Employer’s discretion to reduce member’s contribution rate
9.Inland Revenue limits on contributions
10.Limit on total amount of benefits
11.Calculations
12.Final pay
13.Retirement after the normal retirement date
14.Other early leavers: deferred retirement benefits and elections for early payment
15.Re-employed and rejoining deferred members
16.Surrenders of pensions
17.Requirements as to time of payment
18.Guaranteed minimum pensions etc.
19.Surviving spouse’s long-term pension
20.Meaning of “eligible child”
21.Commutation: exceptional ill-health
22.Scope of Part III: limits on benefits
23.Power of employing authority to increase total membership
24.Effect of increases under this Chapter for older members
25.Payments to increase total membership
26.Effect of increases under this Chapter for older members
27.Election for pension in lieu of retirement grant
28.Election for lump sum in lieu of pension
29.Accounts and audit
30.Over-provision: calculation and return of surplus AVC and SVAVC funds
31.Commencement of pensions
32.Treatment of other benefits
33.First instance decisions
34.Interpretation
35.Excluded membership
36.Revenue restrictions
37.Councillor members
PART 4 The 85 year rule
38.Normal retirement
39.Other early leavers: deferred retirement benefits and elections for early payment
40.Re-employed and rejoining deferred members
41.Right to count credited period
42.Credited periods for transferring members with mis-sold pension rights
43.Rights as to service not matched by credited period
44.Excluded membership
45.Former members of the Metropolitan Civil Staffs Superannuation Scheme
PART 5 Miscellaneous
46.Scheme Employers: Firebuy Limited
47.Transitional provisions and savings
48.Right to opt out
Signature
SCHEDULE
TRANSITIONAL PROVISIONS AND SAVINGS
1.Where a member— (a) elects to receive the immediate payment...
2.For the purposes of paragraph 1, the relevant date, for...
3.For the purposes of this Schedule, a member satisfies the...
4.Where a member who may elect under regulation 32(1) of...
5.(1) This paragraph applies to a member who—
Explanatory Note