Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Local Government Superannuation (Scotland) Regulations 1987 (“the 1987 Regulations”) and the Local Government (Compensation for Premature Retirement) (Scotland) Regulations 1979 (“the 1979 Regulations”) to take account of the establishment of new area tourist boards under the Local Government etc. (Scotland) Act 1994. The Regulations have retrospective effect from 1st April 1996, as authorised by sections 12(1) and 24(3)(c) of the Superannuation Act 1972.
The 1987 Regulations are amended, firstly, to include area tourist boards in the list of scheduled bodies whose full-time staff are pensionable employees and, secondly, to provide that in the case of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board the appropriate superannuation fund is that administered by Falkirk Council. (For all other boards the appropriate fund is determined under the general rule provided in regulation C1(5)(b)). The 1979 Regulations are also amended to include area tourist boards in the list of employing authorities who may credit certain pensionable employees with an additional period of service.