The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019

Regulation 1(3) and (4)

SCHEDULE AMENDMENT TO THE 1998 REGULATIONS

1.  In regulation 161(interpretation)—

(a) in the definition of “the existing Orders”—

(i) for “and” after “Order 2009” substitute “,”, and

(ii) after “Order 2009” insert “the Pensions Increase (Review) Order 2011(1), the Pensions Increase (Review) Order 2012(2), the Pensions Increase (Review) Order 2013(3), the Pensions Increase (Review) Order 2014(4), the Pensions Increase (Review) Order 2015(5), the Pensions Increase (Review) Order 2017(6), the Pensions Increase (Review) Order 2018(7) and the Pensions Increase (Review) Order 2019(8)”, and

(b) after the definition of “guaranteed minimum pension”, insert—

““the reconciliation exercise” means the exercise undertaken by the relevant administering authority to check the scheme data on individual contracting-out records with that held by Her Majesty’s Revenue and Customs,”.

(2) In regulation 162 (application of this Part)—

(a) after “5^th April 2009” insert “or 7th April 2019”, and

(b) for “that date” substitute “either of those dates”.

(3) After regulation 163 (GMP-related payment) insert—

“ Authorisation of payment of GMP-related payments

164.— (1) The relevant administering authority may pay GMP-related payments to—

(a) a person to whom this Part applies, and

(b) a deceased entitled member.

(2) Where a relevant administering authority has paid GMP‑related payments before 8 April 2019, the authority may not recover those payments on or after 8 April 2019.

(3) In this regulation, a deceased entitled member is a person who—

(a) at the date of their death was entitled to a pension under the scheme,

(b) at that date was entitled to a guaranteed minimum pension, and

(c) has in any tax year since entitlement to the guaranteed minimum pension commenced received a GMP-related payment.”.

(4) In regulation 165 (Increased Pension Entitlement)—

(a) in paragraph (2) for “2009–10” substitute “2019–20”,

(b) in paragraph (6)(a), for “2009–10” substitute “2019–20”, and

(c) in paragraph (6)(b)—

(i) for “2009–10” twice occurring, substitute “2019–20”, and

(ii) for “not entitled to a guaranteed minimum pension” substitute—

“(i) not entitled to a guaranteed minimum pension, or

(ii) entitled to the original guaranteed minimum pension awarded prior to the reconciliation exercise”.

(1)

S.I. 2011/827.

(2)

S.I. 2012/782.

(3)

S.I. 2013/604.

(4)

S.I. 2014/668.

(5)

S.I. 2015/671.

(6)

S.I. 2017/417.

(7)

S.I. 2018/333.

(8)

S.I. 2019/546.