2015 No. 174
Pensions

The Police Pensions (Amendment) (Scotland) Regulations 2015

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1 of the Police Pensions Act 19761 and all other powers enabling them to do so.
In accordance with section 1(1) of that Act, they have consulted with the Police Negotiating Board for the United Kingdom2.

Citation, commencement, effect and extent1.

(1)

These Regulations may be cited as the Police Pensions (Amendment) (Scotland) Regulations 2015 and come into force on 20th May 2015.

(2)

These Regulations have effect from 22nd May 2014.

(3)

These Regulations extend to Scotland only.

Amendment of the Police Pensions Regulations 19872.

In regulation B7 (commutation – general provision) of the Police Pensions Regulations 19873—

(a)

in paragraph (1), for “and (7)” substitute “, (7) and (7A)”;

(b)

in paragraph (7), after “Actuary” insert “(except as provided for in paragraphs (7A) and (7B))”; and

(c)

after paragraph (7), insert—

“(7A)

Paragraph (7B) applies in a case where—

(a)

a person’s date of retirement falls after 21st May 2014 and before 1st April 2022; and

(b)

the lump sum calculated under paragraph (7) (ignoring the proviso) would have been greater had it been calculated from tables prepared by the Scheme Actuary for the purposes of this regulation as it has effect in England.

(7B)

The lump sum payable under paragraph (7) (before application of any reduction) is the greater sum calculated on the basis referred to in paragraph (7A)(b) and, for the purposes of paragraph (4)(b), that is to be treated as the sum calculated in accordance with paragraph (7).”.

JOHN SWINNEY
A member of the Scottish Government

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend regulation B7 of the Police Pensions Regulations 1987. A special rule is provided for calculating the lump sum payable in respect of commuting a portion of pension in a case where a police officer retires between 22nd May 2014 and 31st March 2022.