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The Local Government Superannuation (Scotland) Amendment Regulations 1990

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Partial forfeitures

35.  After regulation Q2 of the principal Regulations there shall be inserted the following regulation:–

“Partial forfeitures

Q3.—(1) Where–

(a)a direction has been made in relation to any person under regulation M1, or any corresponding provision of any earlier enactment, and

(b)any right to benefit under these Regulations, the 1974 Regulations or the former Regulations is retained, and

(c)the conditions of regulation Q2(1) are satisfied with the exception of the conditions in sub-paragraph (d) of that regulation,

the previous fund authority shall pay out of their superannuation fund to which the person was a contributor a transfer value to the new fund authority for the credit of their superannuation fund.

(2) The transfer value is to be an amount equal to the actuarial value of the remaining benefits.”.

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