The Local Government Pension Scheme Regulations 1997

1.—(1) In these Regulations—

• “Class A member” is a member who—

  (a)

  became a member on or after 1st June 1989 and is not to be treated as a Class B member or Class C member by virtue of a Revenue agreement; or

  (b)

  was a Class B member or a Class C member immediately before that date and is deemed to have become a Class A member by virtue of making a Class A election;

• “Class A election” means an election duly made by a Class B member or a Class C member by notice in writing to the administering authority, before the date on which he ceases to be an active member for any reason (including death), that he wishes to be treated as a Class A member for the Scheme, as from 1st June 1989;

• “Class B member” is a member who—

  (a)

  became a member on or after 17th March 1987 and before 1st June 1989,

  (b)

  has continued to be a member since before 1st June 1989 or satisfies one of the continuity conditions in relation to any period when he was not a member,

  (c)

  is not to be treated as a Class C member by virtue of a Revenue agreement, and

  (d)

  is not deemed to have become a Class A member by virtue of making a Class A election;

• “Class C member” is a member who—

  (a)

  became a member before 17th March 1987 or is to be treated as a Class C member by virtue of a Revenue agreement,

  (b)

  has continued to be a member since before that date or satisfies one of the continuity conditions in relation to any period when he was not a member, and

  (c)

  is not deemed to have become a Class A member by virtue of a Class A election;

• “continuity conditions”, in relation to a Class B member or a Class C member, are—

  (a)

  that his active membership ceased on his secondment or posting to another employer, at the time of the secondment or posting he had a definite expectation that he would become an active member again when it ended, and he again became an active member at the end of his secondment or posting;

  (b)

  that his active membership ceased by reason of his unpaid absence and he began paying contributions again under regulation 12 within one month of returning to work;

  (c)

  that the member's active membership ceased wholly or partly because of her pregnancy or confinement and she began paying contributions again under that regulation within one month of returning to work as a maternity rights returner;

  (d)

  that the member's active membership ceased otherwise than as mentioned in paragraph (a), (b) or (c) and within one month he rejoined the Scheme as an active member and began paying contributions again under that regulation;

• “existing rights member” means a member to whom regulation 5(2) of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990(1) applies;

• “relevant benefits” has the meaning given in section 612(1) of the Taxes Act.

(2) A person is a retained rights member if he is entitled to or has received relevant benefits accrued under—

(a) an approved scheme;

(b) a relevant statutory scheme (as defined in section 611A) of the Taxes Act);

(c) A fund to which section 608 of that Act applies (funds approved before 6th April 1980);

(d) a retirement benefits scheme (as defined in section 611 of that Act) accepted by the Commissioners of Inland Revenue as a scheme which corresponds as mentioned in section 596(2)(b) of that Act; or

(e) a contract or trust scheme approved under section 620 or a personal pension scheme approved under section 631 of that Act.

(3) But relevant benefits which are death benefits must be disregarded if—

(a) the member's pay in the first year of his employment during which he is a member exceeds one quarter of the Revenue permitted maximum for the year of assessment in which that first year ends; or

(b) they do not exceed £2,500.

(4) For sub-paragraph (2) benefits accrued under the Scheme must be disregarded unless they accrued in respect of a period of membership as respects which the person is treated as a deferred member or a pensioner member by virtue of regulation 32(5).

(1)

S.I. 1990/2101.