The Local Government Superannuation (Scotland) Regulations 1987

Funds out of which combined benefits are to be paid

P16.—(1) Where under regulation E16 a person elects to receive a combined benefit, or where under regulation E18(1) the benefits in respect of any person fall to be calculated as a combined benefit in accordance with regulation E16, and the superannuation fund concerned is not the same in the case of the employments in respect of which the benefits become payable, then the fund authority maintaining the fund out of which the combined benefit has become payable (in this regulation referred to as the “second fund authority”) shall intimate to the fund authority maintaining the fund out of which the retirement pension was payable (in this regulation referred to as the “first fund authority”) that such a combined benefit has become payable.

(2) Where a first fund authority receives an intimation in terms of paragraph (1), that authority in lieu of any payments of benefits to or in respect of such a person shall make payments in accordance with paragraph (3) out of its superannuation fund to the second fund authority for the credit of its superannuation fund.

(3) The payments to be made for the purposes of paragraph (2) are to be equivalent in amount to the payments which would have been payable from the fund maintained by the first fund authority, but for the operation of either—

(a) regulation E16 in relation to the person who elected to receive combined benefits in terms of that regulation commencing with the date of his election, or

(b) regulation E18(1) in relation to the person or persons entitled to combined benefits in terms of that regulation commencing with the date of the death of the pensionable employee concerned in further pensionable employment,

and such payments (which shall comprise all sums due in respect of the period immediately prior to the date of payment) shall be made at quarterly intervals on the last day of March, June, September and December respectively or at such longer intervals as the fund authorities concerned may agree.

(4) Whenever all or part of any payment due under the foregoing provisions of this regulation remains unpaid at the end of the period of one month after the date on which it becomes due, or any subsequent period of one month, the first fund authority shall pay to the second fund authority a further sum equal to one-twelfth of a year’s interest, at one per cent above what was the base rate at the end of the first day of that period, on the amount remaining unpaid.

(5) Where after the combined benefit becomes payable the first fund authority make any payment in respect of the retirement pension to a person appearing to them to be entitled to it, the amount of that payment shall be deducted—

(a) by the second fund authority from the combined benefit payable to the pensioner, and

(b) by the first fund authority from the amount to be paid by them under paragraphs (2) and (3).