xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Scottish Parliamentary Pension Scheme
2.Grants payable on leaving office
3.Modification of pension schemes etc.
4.Interpretation
5.Commencement
6.Short title
SCHEDULE 1
Scottish Parliamentary Pension Scheme
1.This schedule sets out the rules of the Scottish Parliamentary...
Part A The Pension Fund
2.The Pension Fund
3.Payments to and from Fund
Part B Fund trustees
4.Fund trustees
5.Functions
6.Number of trustees
7.Eligibility
8.Appointment of Fund trustees
9.Remuneration, allowances and expenses
10.Resignation
11.Removal
12.Change of status
13.Member-nominated trustees
14.Procedure
15.Quorum
16.Staff and advisers
17.Fund management
18.Indemnity insurance
19.Delegation
20.Validity of acts
Part C Participating members
21.MSP members
22.Office-holder members
23.MSP opt-out
24.Office-holder opt-out
25.MSP opt-in
26.Office-holder opt-in
Part D Contributions
27.Scheme member contributions
28.Amount of scheme member contribution
29.Procedure for changing scheme member contribution rate
30.Relief from liability to make scheme member contributions
31.Contributions when salary not drawn
32.Contributions from SPCB
Part E Reckonable service
33.Reckonable service as an MSP
34.Reckonable service as an office-holder
35.Total reckonable service
36.Measuring reckonable service
Part F Pensions
37.Scheme pension
38.Amount of MSP pension
39.Amount of office-holder pension
40.Duration of scheme pension
41.Suspension of scheme pension
Part G Retirement lump sums
42.Right to commute pension into a lump sum
43.Payment of retirement lump sum and corresponding reduction in pension
44.Special rule for commutation by individual approaching the age of 75
45.Commuting trivial amounts
Part H Early retirement
46.Early retirement
Part I Ill-health
47.Serious ill-health pension
48.Ordinary ill-health pension
49.Deferred pensioner’s ill-health pension
50.Amount of serious ill-health pension
51.Amount of ordinary ill-health pension
52.Amount of deferred pensioner’s ill-health pension
53.Review of ill-health pension entitlements
54.Medical examinations
55.Ill-health lump sums: life expectancy of less than one year
Part J Surviving partners and children
Chapter 1 Scheme pension entitlement
56.Meaning of “scheme pension entitlement”
Chapter 2 Partner’s pension etc.
57.Partner
58.Partner’s pension
59.Enhancement of initial partner’s pension
60.Duration of partner’s pension
61.Partner’s trivial lump sum
Chapter 3 Children’s pensions
62.Children’s pensions
63.Eligible children
64.Payment of children’s pension
Part K Lump sum death benefits
65.Death in service lump sum
66.Nominations for death in service lump sum
67.Deferred pensioner lump sum
Part L 5 year guarantee
68.Initial pension period
69.Guaranteed pension for surviving partner
70.Guaranteed lump sum where scheme pensioner dies aged under 75 with no surviving partner
71.Guaranteed pension where scheme pensioner dies aged 75 or over with no surviving partner
Part M Short service refunds
72.Payment of short service refunds
73.Extinction of scheme benefits
Part N Transfers
Chapter 1 Transfers out
74.Statement of entitlement
75.Transfers to other pension schemes
76.Enhancement of transferable sum
77.Reduction of transferable sum
78.Transfer payment
79.Time limits
80.Extinction of scheme benefits
Chapter 2 Transfers in
81.Transfer in
82.Effect of transfer in
83.Limitation on transfers in
Part O Added years
84.Added years
85.Buying added years by instalments
86.Interruption of service
87.Resumption of service as MSP member
88.Buying added years by lump sum
89.Limitations on buying added years
90.Multiple applications
Part P Pension sharing
91.Pension credit members
92.Pension debit members
93.Death of ex-partner before discharge of pension credit liability
Part Q Dual mandate MSPs
94.Dual mandate MSPs
95.Pension reduction for dual mandate MSPs
Part R Taxes
96.2004 Act terms
97.Payment of lifetime allowance charge by scheme administrator
98.Payment of lifetime allowance charge from Pension Fund
99.Deductions for tax arising on lump sum payments
100.Reduction of benefits which would otherwise attract unauthorised charge
101.Prohibition on payments which would give rise to liability for certain taxes
Part S Accounts, audit and actuarial reports
102.Accounts and audit
103.Actuarial reports
Part T Miscellaneous
104.Dispute resolution procedure
105.Guaranteed minimum pension
106.Restriction on assignability etc.
107.Payments due in respect of deceased individuals
108.Formal communications
Part U Key terms
109.Interpretation
110.Index
SCHEDULE 2
Grants payable on leaving office
1.MSP resettlement grant
2.MSP ill-health retirement grant
3.Amount of MSP grants
4.Office-holder resettlement grant
5.Key terms
SCHEDULE 3
Transitional provisions and savings
1.Introductory
2.Continuation of scheme and transfer of Pension Fund
3.Scheme participation
4.Scheme member contributions
5.Contributions from SPCB
6.Reckonable service as an MSP
7.Reckonable service as an office-holder
8.Total reckonable service
9.Special provision for participants reaching age of 75 before the new rules day
10.Payment of pensions due on new rules day etc.
11.Entitlement of partners and children after new rules day
12.Early retirement
13.Partner’s and children’s pensions
14.5 year guarantee
15.Deferred pensioner lump sums
16.Short service refunds
17.Transfers
18.Added years
19.AVC Scheme
20.Guaranteed minimum pension
21.Presiding Officer and First Minister pension scheme
22.General saving
23.Disapplication of scheme modifications