The Local Government Superannuation (Scotland) Regulations 1987

1.  If the amount payable by the pensionable employee by way of additional contributions in pursuance of a notice given under regulation D10 or D10A of the 1974 Regulations or an election made under regulation C6 or C8, or the amount of an instalment payable in pursuance of an election made under regulation C8, as the.case may be, when aggregated with—

(a) any other amounts payable by him under any of those regulations in addition to the first-mentioned amount; and

(b) the amount payable by him by way of contributions under regulation C2,

exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum—

(i) in the case of an election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c), determined in accordance with the formula in paragraph 2; and

(ii) in any other case, calculated by the Government Actuary to represent the capital value of the excess.