The Local Government Superannuation (Scotland) Regulations 1987

3.—(1) Subject to paragraph 4, this paragraph applies where, before entering the employment which he has ceased to hold, the person had, on ceasing to hold a previous employment, become entitled to benefits under regulation E2(1)(b)(i) or under regulation 5(1)(a) of the Benefits Regulations.

(2) Where this paragraph applies, the person’s relevant reckonable service is to be treated for the purposes of paragraph 2 as having included A − B, where—

• A is the length of his relevant reckonable service or, as the case may be, his relevant service, in relation to the previous employment, and

• B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(12) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.

(3) For the purposes of sub-paragraph (2)—

(a) where the person’s retirement pension in respect of the previous employment was calculated under regulation 5(3)(a) of the Benefits Regulations, his relevant service shall be deemed to have been increased by the period by which its length fell short of 20 years, and

(b) where that pension was calculated under regulation 5(3)(b) of the Benefits Regulations, his relevant service shall be deemed to have been increased by the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years.