Amendment of the Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 2000
2.—(1) The Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 2000(1) are amended in accordance with the following sub-paragraphs.
(2) In regulation 1(2) (citation, commencement and interpretation)—
(a)after the definition of “the 1999 Act”, insert—
““excess amount” has the meaning given by section 47(4) of the 1999 Act;”;
(b)after the definition of “qualifying arrangement”, insert—
““shareable old state scheme rights” has the meaning given by section 47(2) of the 1999 Act;”;
(c)in the definition of “transferee” and “transferor”, after “49(6)” insert “or 49A(5)”.
(3) In regulation 4(a)(v) (prescribed form of provision corresponding to provision in a pension sharing order under the 1985 Act)—
(a)before “details”, insert “where section 49 of the 1999 Act applies,”;
(b)for “relevant”, substitute “shareable old”;
(c)after “that day;”, insert “or”.
(4) After regulation 4(a)(v), insert—
“(vi)where section 49A of the 1999 Act applies, details of the specified percentage of the excess amount of the transferor’s state pension under section 4 of the Pensions Act 2014 as at the transfer day;”.