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Statutory Instrument 1987 No. 1850 (S.128)

The Local Government Superannuation (Scotland) Regulations 1987

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1987 No. 1850 (S.128)

PENSIONS

The Local Government Superannuation (Scotland) Regulations 1987

Made19th October 1987
Laid before Parliament30th November 1987
Coming into force21st December 1987


ARRANGEMENT OF REGULATIONS

PART A
PRELIMINARY
A1. Citation and commencement
A2. Interpretation
A3. Application of the Regulations to the Scottish Special Housing Association and its employees
A4. Transfers from England and Wales to Scotland
A5. Transfers from Scotland to England and Wales
A6. Payment of benefits
PART B
PENSIONABLE EMPLOYMENT
B1. Pensionable employees
B2. Persons who may elect to be pensionable employees—persons who made election under paragraph 3 of Schedule 4 to the Act of 1937
B3. Other persons who may elect to be pensionable employees
B4. Other elections as to pensionability
B5. Persons deemed to be employees of a scheduled body
B6. Power to admit employees of other bodies
B7. Treatment of certain additional duties
B8. Treatment of certain separate employments
B9. Deemed employments
B10. Age of compulsory retirement
PART C
PAYMENTS BY EMPLOYEES
C1. Appropriate superannuation fund
C2. Payment and amount of employee's contributions
C3. Leave of absence from duty
C4. Absence due to trade dispute
C5. Lump sum payment to increase reckonable service
C6. Periodical payments to increase reckonable service
C7. Payment by manual worker in respect of previous service
C8. Payments to avoid reduction of retiring allowance and death gratuity
C9. Continuation of certain payments
C10. Statement of remuneration received otherwise than from employing authority
C11. Deduction and recovery of employee's contributions
C12. Return of employee's contributions in certain cases
C13. Effect of return to local government on right to a return of contributions
C14. Restoration of right to reckon service in transitional cases where there has been a return of contributions
C15. Reduction of returned contributions following payment in lieu of contributions
C16. Limitation of payments
PART D
SERVICE
D1. Reckonable service
D2. Qualifying service
D3. Exclusion from reckonable service and qualifying service
D4. Increase of reckonable service on lump sum payment
D5. Increase of reckonable service on making periodical payments
D6. Increase of reckonable service on completion or cessation of payments under previous Regulations
D7. Increase of reckonable service of certain late entrants at discretion of employing authority
D8. Reduction of added years reckonable on payment as reckonable service
D9. Previous service of certain whole-time manual workers
D10. Previous service of certain variable-time employees
D11. Previous service of certain re-employed pensioners
PART E
BENEFITS
E1. Guaranteed minimum pension for certain pensionable employees and their widows
E2. Entitlement to retirement pension and retiring allowance
E3. Amount of retirement pension and retiring allowance
E4. Ill-health lump sum retiring allowance
E5. Entitlement to widow's short-term and long-term pensions
E6. Amounts of widow's short-term and long-term pensions
E7. Widow's special short-term pension
E8. Entitlement to children's short-term and long-term pensions
E9. Amounts of children's short-term and long-term pensions
E10. Children's special short-term pension
E11. Death gratuity
E12. Pensions of widowers etc.
E13. Discretionary additional benefits for certain female nursing staff
E14. Reduction of retirement pension in the case of certain former teachers
E15. Reduction of retirement pension in the case of certain re-employed pensioners
E16. Combined benefits in the case of certain re-employed pensioners
E17. Separate benefits in the case of certain re-employed pensioners
E18. Adjustment of superannuation rights on death of certain re-employed pensioners
E19. Benefits of certain persons employed before 16th May 1974
E20. Surrender of part of retirement pension
E21. Power to compound certain small pensions
E22. Pensionable remuneration
E23. Further provision as to pensionable remuneration
E24. Certificates as to reduction in remuneration
E25. Calculation of part-time service
E26. Calculation of service in certain other cases
E27. Counting of non-contributing service
E28. Disregard of certain reckonable service in determining entitlement to benefits
E29. Counting of certain reckonable service and qualifying service in determining entitlement to benefits
E30. Disregard of certain reckonable service in calculating amount of benefits
E31. Counting of certain reckonable service in calculating amount of benefits
E32. National Insurance
E33. Benefits not assignable
E34. Payment of benefits
PART F
WAR SERVICE
F1. Interpretation etc.
F2. War service
F3. Election as to war service
F4. Modified application of regulation F3 in certain cases
F5. Notice of election
F6. Reckonable service and benefits
F7. Revision of certain elections
PART G
SPECIAL PROVISIONS FOR CERTAIN CASES
G1. Preservation of rights and liabilities of persons to whom the provisions of a local Act scheme applied immediately before 16th May 1974
G2. Modification of the Regulations in their application to employees previously subject to a local Act scheme
G3. Standard remuneration agreements
PART H
LOCAL GOVERNMENT REORGANISATION ETC.
H1. Definitions
H2. Continuity of employment and preservation of status
H3. Discretionary powers
H4. Contributions of transferred manual workers
H5. Persons transferred to scheduled bodies under an Order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974
H6. Gratuities etc. granted by former local authorities
H7. Policy schemes
H8. Overseas employment
PART J
INTERCHANGE ETC.
J1. Interpretation
J2. Outwards transfers
J3. Additional transfer value for certain persons transferring to public service pension schemes
J4. Amount of transfer value
J5. Termination of right to payment out of fund authority's superannuation fund
J6. Rights where a person transfers to the Communities' scheme and leaves without a right to either an immediate or prospective pension
J7. Compound interest on certain sums
J8. Inward transfers
J9. Right to reckon service
J10. Adjustment to crediting of reckonable service and qualifying service on payment of refund of contributions
J11. Computation of contributions
J12. National Insurance modification
J13. Certain persons who become subject to certain other superannuation schemes
J14. Transfer of rights of persons to whom regulation J13 applies
PART K
GRATUITIES
K1. Interpretation
K2. Persons to whom Part K applies
K3. Payment of benefit
K4. Calculation of benefit
K5. Financial
PART L
INJURY ALLOWANCES ETC.
L1. Interpretation
L2. Persons to whom Part L applies
L3. Loss of employment through permanent incapacity
L4. Reduction in remuneration
L5 Allowances for pensioners
L6. Death benefits
L7. The relevant body
L8. Rights and payments to be taken into account in determining amount of benefit
L9. Retrospective effect
L10. Finance
L11. Appeals
L12. Notice of decisions
PART M
FORFEITURE ETC.
M1. Forfeiture of Rights
M2. Transfer of certain sums from the superannuation fund
M3. Recovery or retention by employing authority of certain sums from the superannuation fund
PART N
DECISIONS AND APPEALS
N1. Initial decisions
N2. Decisions by employing authorities as to status of employees
N3. Decisions by administering authorities as to status of employees
N4. Decisions by administering authorities as to war service
N5. Decisions by employing authorities as to benefits
N6. Decisions by administering authorities as to the amount of benefits
N7. Notification of decisions
N8. Appeals
PART P
SUPERANNUATION FUNDS AND PAYMENTS BY AUTHORITIES
P1. Superannuation funds
P2. Apportionment of the fund
P3. Pensions increase
P4. Dissolution of further funds
P5. Management of superannuation funds
P6. Use and investment of superannuation funds' moneys
P7. Accounts and audit
P8. Periodical valuation of superannuation funds
P9. Actuary's certificates
P10. Valuation and actuary's certificates for further funds
P11. Cost of pensions increase
P12. Employer's contributions
P13. Employer's additional contributions
P14. Employer's further payments
P15. Payments by employing authorities to administering authorities
P16. Funds out of which combined benefits are to be paid
P17. Provision as to protection of pension
PART Q
INTERFUND ADJUSTMENTS
Q1. Interpretation
Q2. Change of local government employment and fund authority
Q3. Partial forfeitures
PART R
MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES
R1. Information to be supplied by certain employees
R2. Records to be kept by authorities
R3. Transmission of documents and information
R4. Provisions as to contributions equivalent premiums
PART S
MISCELLANEOUS AND SUPPLEMENTAL
S1. Periods of time
S2. Application to benefits in respect of former employments
S3. Revocations

SCHEDULES

 Schedule 1. Glossary of expressions

 Schedule 2. Modifications to the Regulations in their application to employees of the Scottish Special Housing Association

 Schedule 3. Pensionable employees

 Schedule 4. Maximum length of additional periods

 Schedule 5. Amount to be paid for additional period
 Part ILump sum payment
 Part IIPeriodical payments

 Schedule 6. Payment to avoid reduction of retiring allowance
 Part ILump sum payment
 Part IIInstalments
 Part IIIAdditional contributions
 Part IVUncompleted payments

 Schedule 7. Outstanding payments under 1974 Regulations

 Schedule 8. Limitation on payment by way of additional contributions or by instalments

 Schedule 9. Uncompleted payment of additional contributions

 Schedule 10. Additional reckonable service for ill-health

 Schedule 11. Reduction of benefits on early payment

 Schedule 12. Modifications to Part E where no right to retiring allowance etc.

 Schedule 13. Surrender of part of retirement pension
 Part ILimits on amount surrendered
 Part IIProcedure

 Schedule 14. Women's services

 Schedule 15. Public service schemes

 Schedule 16. Calculation of transfer values

 Schedule 17. Calculation of reckonable service to be credited under regulation J9(1)(a)

 Schedule 18. Fund apportionment where 100 or more transfer their pension rights under regulation J14

 Schedule 19. Fund apportionment for changes of fund within local government

 Schedule 20. Bodies whose employees are to have pensions increase paid by the fund or further fund

 Schedule 21. Revocations

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