http://www.legislation.gov.uk/uksi/1998/366/regulation/15/made
The Local Government Pension Scheme (Scotland) Regulations 1998
Pensions
Occupational pensions
Disabled children
State pensions
Retirement
King's Printer of Acts of Parliament
2015-03-19
PENSIONS
These Regulations replace the provisions of the Local Government Superannuation (Scotland) Regulations 1987 (S.I. 1987/1850) and constitute the occupational pension scheme for persons engaged in local government employment in Scotland (other than teachers, policemen and firemen) who are active members of the Scheme (previously “pensionable employees”) on or after 1st April 1998. They also replace them in part for other (deferred or pensioner) members in accordance with the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998 (S.I. 1998/364). Except as so replaced the 1987 Regulations will continue to apply to deferred or pensioner members unless they become active members again.
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 31A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2005
regs 2
17
48
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 75A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2005
regs 2
26
48
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 105A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2005
regs 2
38
48
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch 2A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2005
regs 2
46
Sch B
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
para 132
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2005
reg 2(a)
(b)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch 5 Pt II
paras 9
10
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2005
reg 2(c)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 139
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 28
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 144
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 29
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
regs 148
149
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
paras 30(b)
31(b)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 148
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 30(a)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 149
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 31(a)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch 1A defn(s)
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 34(a)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch 1A defn(s)
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 34(b)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 156
The Local Government Pensions Etc. (Civil Partnership) (Scotland) Amendment Regulations 2005
regs 3
5
Sch 2
para 32
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 4B
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 3
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 10A
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 6
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 15
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 9
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
regs 18A
18B
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 10
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 24A
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 14
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
sch 2A
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006
reg 38
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 10A
The Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006
reg 10
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Act
The Local Government Pension Scheme (Scotland) Amendment Regulations 2000
reg.49
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg.24A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2000
reg.19
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch.2A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2000
regs.46.48. Sch.
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch.4. para.1 defn(s).
The Local Government Pension Scheme (Scotland) Amendment Regulations 2000
regs.47(a)
(1)
regs.47(M)
48
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 17A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2007
regs 2
4
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
regs 18A
19
The Local Government Pension Scheme (Scotland) Amendment Regulations 2007
regs 2
5
6
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 24A
The Local Government Pension Scheme (Scotland) Amendment Regulations 2007
regs 2
7
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
sch 8
The Local Government Pension Scheme (Scotland) Amendment Regulations 2007
regs 218 schedule
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 133A
The Local Government Pensions Etc. (Councillors and VisitScotland) (Scotland) Amendment Regulations 2007
reg 5
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
sch 7
The Local Government Pensions Etc. (Councillors and VisitScotland) (Scotland) Amendment Regulations 2007
reg 6 schedule
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 4(16)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 251(2)
art. 1
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 4(16)(e)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 251(3)
art. 1
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 145(2)(a)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 253(2)
art. 1
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 145(3)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 253(3)
art. 1
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Pt. 6
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
reg. 4
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Sch. 1A
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
reg. 5
Sch. 1
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 19A
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 3
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 37(11)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 4
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 40(5A)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 5
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 44(5A)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 6
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 45(7A)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 7
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 93(8)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 8(b)
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 96(2)(a)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 9(a)
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 96(8A)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 9(b)
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 99(11)
The Local Government Pension Scheme (Pension Sharing on Divorce) (Scotland) Regulations 2001
Sch. 2
para. 10
reg. 1(2)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg 31A
The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008
reg 6
Local Govt Pension Scheme (S) Pegs
reg. 150(5)
reg. 9(a)
The Local Government Pension Scheme (Scotland) Regulations 1998
The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2011
Local Govt Pension Scheme (S) Pegs
reg. 150(7)
reg. 9(b)
The Local Government Pension Scheme (Scotland) Regulations 1998
The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2011
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 150(7)
The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022
reg. 3(b)
reg. 1(1)
The Local Government Pension Scheme (Scotland) Regulations 1998
Part VII (regs 161 - 166)
The Local Government Pension Scheme Amendment (Increased Pension Entitlement) (Scotland) Regulations 2009
regs 24 - 6
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
reg. 130(2)(c) and word
The Scottish Parliament (Elections etc.) Order 1999
Sch. 8 Pt. 2
para. 2(a)
art. 1
The Local Government Pension Scheme (Scotland) Regulations 1998
Instrument
The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998
regs.21
22
The Local Government Pension Scheme (Scotland) Regulations 1998
Regulations
The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019
reg. 11
sch.
The Local Government Pension Scheme (Scotland) Regulations 1998
Regulations
The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014
Sch. 1
regs. 3
15
21
24
Sch. 2
reg. 1(3)
Local Govt Pension Scheme (S) Pegs
The Local Government Pension Scheme (Scotland) Regulations 1998
Regulations
The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015
reg. 39-42
reg. 1(1)
Local Govt Pension Scheme (S) Pegs
PART IIPRIMARY PROVISIONS
CHAPTER IIICONTRIBUTIONS
Inland Revenue limits on contributions15
1
A Class A member may not pay contributions on any pay exceeding the Revenue permitted maximum.
2
The total contributions to the Scheme and any other approved occupational pension scheme or approved personal pension scheme by a person in any tax year in respect of any employment in which he is a member must not exceed 15 per cent. of his total remuneration for that year in that employment.
3
An occupational pension scheme or personal pension scheme is approved if it has been approved by the Commissioners of Inland Revenue under Part XIV of the Taxes Act.
4
In this regulation “total remuneration” has the same meaning as in Schedule 4.