The Local Government Superannuation (Scotland) Amendment Regulations 1990

Death gratuity

19.  In regulation E11 of the principal Regulations–

(a) in paragraph (3)–

(i) after the words “C is the length in years of his reckonable service,” there shall be added the following:–

• “C1 is the length in years of the reckonable service that would have been taken into account in calculating a retirement pension if he had become entitled to one under regulation E2(1)(b)(i) (permanent ill-health etc.) on the day of his death,

• C2 is the length in years of the reckonable service taken into account in calculating his retirement pension,”; and

(ii) for the words “G is the annual rate of his retirement pension” there shall be substituted the words “G is the total amount that would (or would but for regulation E15 or his death, or both) have been paid to him by way of retirement pension for the first 5 years after he became (or would, but for regulation E15, have become) entitled to receive payments in respect of the pension”;

(b) for paragraph (4) there shall be substituted the following paragraphs:–

“(4) Subject to paragraph (9), where paragraph (1)(a) applies, the amount of the death gratuity is the greater of A and (B x C1).

(4A) Subject to paragraphs (9) and (11), where paragraph (1)(b) or (c) and paragraph (2)(b) apply, and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c), the amount of the death gratuity is the greater of A and (B × C2).”;

(c) in paragraph (5)–

(i) for sub-paragraph (b) there shall be substituted the following:–

“(b) paragraph (1)(b) or (c) and paragraph (2)(a) apply and–

(i) the deceased became entitled to the retirement pension by virtue of regulation E2(1)(c), and

(ii) the reckonable service that would have been taken into account in calculating a retirement pension if he had remained in his local govern ment employment until pensionable age is 10 years or more,”; and

(ii) for the formulae “(B x C) − (D + E) or

” there shall be substituted the formulae “(B × C2) − (D + E) or

”;

(d) in paragraph (6), for the words “is 5 x G”, there shall be substituted the words “is G”;

(e) in paragraph (7)–

(i) in sub-paragraph (a), for the words after “regulation E2(1)(c)”, there shall be substituted the words “and the reckonable service that would have been taken into account in calculating a retirement pension if he had remained in his local government employment until pensionable age is less than 10 years, or”; and

(ii) for the formula “

” there shall be substituted the formula “

”;

(f) in paragraph (8), for the formula “B × C”, there shall be substituted the formula “B × C2”.