The Local Government Superannuation (Scotland) Regulations 1987

Explanatory Note

(This note is not part of the Regulations

These Regulations consolidate the provisions revoked by regulation S3 and Schedule 21, comprising the bulk of the Regulations applying to Scotland made, or having effect as if made, under section 7 of the Superannuation Act 1972.

The Appendix to this Explanatory Note has the corrections and minor amendments made in the consolidation.

Certain regulations in these Regulations have retrospective effect as authorised by section 12 of the Superannuation Act 1972.

Provision is made for opting out where rights in relation to ex-employees could be adversely affected (regulation S2).

APPENDIX TO EXPLANATORY NOTE

(Corrections and minor amendments)

• Column (1)—Provision of consolidated Regulations.

• Column (2)—Corresponding regulation in Local Government Superannuation (Scotland) Regulations 1974.

• Column (3)—Effect of correction or amendment.

(1)	(2)	(3)
A3 and Schedule 2	G2 and Schedule 15	(a)  Removes the need for the Scottish Special Housing Association to resolve to admit new categories of staff to the superannuation scheme. (b)  Allows the Association to invest in “traded options” and “financial futures” on the same basis as local authorities.
B6(3)	—	To clarify that an admission agreement may cover a class of employee as well as individuals.
E9	E9	Corrects the starting date from 16th May 1974 to 1st June 1972 for the indexation of the prescribed amount (£250) for the reduction of children’s pensions when they are also in receipt of remuneration.
F1	R1	Expands the definition of non-effective pay to show the effect of the Finance (No. 2) Act 1945.
J4(5)	—	To ensure that an employee transferring from local government employment is made aware of his right of appeal to the Secretary of State with regard to the transfer value.
N1(3)	—	Highlights the scope of decisions taken by scheduled bodies.
Schedule 1	A3	Amends the definition of “eligible child” to take account of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9), and removes differences in treatment between people which depend on whether or not their parents are or have been married to each other.