The Police Pensions (Scotland) Regulations 2007

Police officer’s deferred pension

32.—(1) This regulation applies to a regular police officer who fulfils the qualifying service criterion and who–

(a) ceases to serve as such otherwise than on retirement under regulation 18, 19, 20 or 21; or

(b) makes an election under regulation 9, in circumstances–

(i) in which no transfer value under regulation 78 has been, or is required to be, paid in respect of that officer; and

(ii) which do not entitle that officer to any pension award under any of the preceding provisions of this Part or regulation 43.

(2) A regular police officer to whom this regulation applies shall, on so ceasing to serve or, as the case may be, on making such election, be entitled to a deferred pension as provided in this regulation.

(3) In the case of a regular police officer who falls within paragraph (1)(b) and who cancels that officer’s election in accordance with regulation 9(5) before that officer’s deferred pension has come into payment, that officer’s entitlement to the said deferred pension shall be relinquished.

(4) A deferred pension shall be calculated in accordance with paragraph (5); but no payment shall be made on account of the pension in respect of the period before the officer in question attains the age of 65 years or, if that officer sooner becomes permanently disabled for engaging in any regular employment and the officer is not ineligible under regulation 8 for a pension award on the ground of permanent disablement, before the officer becomes so disabled (subject to regulation 54).

(5) A police officer’s deferred pension shall be an annual sum payable for life and a lump-sum payment, calculated as if the deferred pension were an ordinary pension calculated under regulation 28.