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The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019

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8.  In regulation 2, (interpretation)—

(a)before the definition of “the 1998 regulations” insert—

the 1971 Act” means the Pensions (Increase) Act 1971 ,M1

(b)after the definition of “appropriate fund” insert—

basic rate” has the meaning given by the 1971 Act,

(c)after the definition of “employing authority” insert—

the existing Orders” means the Pensions Increase (Review) Order 1979 M2, the Pensions Increase (Review) Order 1980 M3, the Pensions Increase (Review) Order 1981 M4, the Pensions Increase (Review) Order 1982 M5, the Pensions Increase (Review) Order 1983 M6, the Pensions Increase (Review) Order 1984 M7, the Pensions Increase (Review) Order 1985 M8, the Pensions Increase (Review) Order 1986 M9, the Pensions Increase(Review) Order 1987 M10, the Pensions Increase (Review) Order 1988 M11, the Pensions Increase (Review) Order 1989 M12, the Pensions Increase (Review) Order 1990 M13, the Pensions Increase (Review) Order 1991 M14, the Pensions Increase (Review) Order 1992 M15, the Pensions Increase (Review) Order 1993 M16, the Pensions Increase (Review) Order 1994 M17, the Pensions Increase (Review) Order 1995 M18, the Pensions Increase (Review) Order 1996 M19, the Pensions Increase (Review) Order 1997 M20, the Pensions Increase (Review) Order 1998 M21, the Pensions Increase (Review) Order 1999 M22, the Pensions Increase (Review) Order 2000 M23, the Pensions Increase (Review) Order 2001 M24, the Pensions Increase (Review) Order 2002 M25, the Pensions Increase (Review) Order 2003 M26, the Pensions Increase (Review) Order 2004 M27, the Pensions Increase (Review) Order 2005 M28, the Pensions Increase (Review) Order 2006 M29, the Pensions Increase (Review) Order 2007 M30, the Pensions Increase (Review) Order 2008 M31, the Pensions Increase (Review) Order 2009 M32, the Pensions Increase (Review) Order 2011 M33, the Pensions Increase (Review) Order 2012 M34, the Pensions Increase (Review) Order 2013 M35, the Pensions Increase (Review) Order 2014 M36, the Pensions Increase (Review) Order 2015 M37, the Pensions Increase (Review) Order 2017 M38, the Pensions Increase (Review) Order 2018 M39 and the Pensions Increase (Review) Order 2019 ,M40

(d)after the definition of “financial year” insert—

guaranteed minimum pension” has the same meaning as in section 181(1) of the Pension Schemes Act 1993,,

(e)after the definition of “pensioner member” insert—

the reconciliation exercise” means the exercise undertaken by the relevant administering authority to check the scheme data on individual contracting-out records with that held by Her Majesty's Revenue and Customs,

relevant administering authority” means the body maintaining the appropriate fund,

(f)after the definition of “scheme employer” insert—

tax year” means a period of 12 months beginning on 6 April and ending on the following 5 April.

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