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The Firefighters’ Pensions (Remediable Service) (Scotland) Regulations 2023

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Club transfers out before 1 October 2023
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38.—(1) This regulation applies in relation to each member (“M”) in respect of whom a remediable club transfer value was paid by the scheme manager before 1 October 2023.

(2) The scheme manager, having consulted the scheme actuary, must calculate the following amounts—

(a)the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in M’s legacy scheme;

(b)the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in the reformed scheme.

(3) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).

(4) Where the receiving scheme is a local government scheme (within the meaning of section 86(1) of PSPJOA 2022) and—

(a)the greater of the amounts calculated under paragraph (2) (“x”) is greater than

(b)the amount of the remediable club transfer value (“y”),

the scheme manager must pay the receiving scheme an amount equal to x - y.

(5) A payment made under paragraph (4) is subject to the same conditions as the remediable club transfer value.

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