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Scottish Parliamentary Pensions Act 2009
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Payment of short service refunds
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72(1)A sum (a “short service refund”) is to be paid to an individual if the following conditions are met—
| Condition 1 | The individual is no longer a participating member. |
| Condition 2 | The individual is not a scheme pensioner. |
| Condition 3 | The individual has fewer than 3 months total reckonable service. |
| Condition 4 | The individual has applied to the Fund trustees for payment of a short service refund. |
| Condition 5 | The Fund trustees are satisfied that, if paid, the full amount of the short service refund will be a “short service refund lump sum” for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (c. 12). |
(2)A short service refund is to be equal to—
(a)the amount of scheme member contributions paid by the individual, less
(b)the amount of any contributions equivalent premium paid in respect of the individual (see section 55(2) of the Pension Schemes Act 1993 (c. 48)).
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