- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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35.—(1) This regulation applies to a person (P) who receives residential benefits in kind.
(2) P’s employer (E) may apply in writing to the scheme manager asking for the money value of those residential benefits in kind to form part of P’s pensionable earnings.
(3) The application must be made within 3 months after the later of—
(a)the first day of P’s employment; or
(b)the first day on which residential accommodation is provided to P.
(4) The application must be accompanied by a statement certifying that E will—
(a)review the value of the residential benefits in kind at the times mentioned in paragraph (5); and
(b)inform the scheme manager in writing of the results of each review.
(5) E must review the money value of the residential benefits in kind as follows—
(a)the first review must be carried out within 2 years after the later of—
(i)the first day of P’s employment; or
(ii)the first day on which residential accommodation is provided to P; and
(b)each subsequent review must be carried out within 2 years after the previous review.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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