Amendment of regulation D2
5. In regulation D2 (contributions and other payments by employing authorities)—
(a)in paragraph (3), for “take” substitute “consider”;
(b)in paragraph (5)(a)—
(i)after “E6” insert “or E7”; and
(ii)omit “or E7” where it appears immediately before “for the period”;
(c)in paragraph (7), after “(5)” insert “in respect of a pension payable under regulation E6 or under paragraph (5)(c) in respect of a pension payable under regulation E7”;
(d)in paragraph (7)(b)(ii), after “E6” insert “or E7”; and
(e)after paragraph (7), insert—
“(7A) Any additional payments that are due to the Scottish Ministers under paragraph (5)(a), (b), (d) and (e) in respect of a pension payable under regulation E7 shall be made in whichever of the following ways the employing authority chooses—
(a)a single payment of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, made within one month of the date on which the pension under regulation E7 became payable; or
(b)not more than 5 equal annual instalments each of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, the first of which to be made within one month of the date on which the pension under regulation E7 became payable and the others to be paid by 31st October in each of the following 4 financial years.”.