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There are currently no known outstanding effects for the The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013, Section 3.
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3.D.13.—(1) A member may elect to allocate a part of the annual amount of the member's pension under this Section of the scheme for the provision of a pension after the member's death to a single person who is the member's spouse or civil partner or another person who is the member's dependant within the meaning of paragraph 15 of Schedule 28 (registered pension schemes: authorised pensions - supplementary) to the 2004 Act if conditions A and B are met.
(2) Condition A is that the member has not become entitled to the payment of any pension under this Section of the scheme other than a pension payable under regulation 3.D.5 (partial retirement: members aged at least 55).
(3) Condition B is that in the case of a member who is not making the election on claiming the pension, the member—
(a)has reached age 65 and has completed 45 years of pensionable service; or
(b)the member has reached age 70.
(4) Any pension provided as a result of such an election must be calculated in accordance with tables prepared by the scheme actuary.
(5) The member may not elect to allocate more than one-third of the member's relevant annual pension.
(6) The member may not elect to allocate an amount that would result in—
(a)the allocated annual pension exceeding the member's unallocated relevant annual pension;
(b)the allocated pension exceeding such amount as the Scottish Ministers may determine for the purposes of this paragraph, after consultation with the scheme actuary, having regard to any restrictions imposed under Part 4 (pension schemes etc.) of the 2004 Act; or
(c)the value of the allocated annual pension being such that a lump sum could be paid under regulation 3.J.6 (commutation of small pensions) by way of commutation of a pension of that amount if the person entitled to the pension was not entitled to any other benefits under this Section of the scheme.
(7) The annual pension that is allocated must be an exact number of pounds.
(8) If a member—
(a)elects to allocate a part of the member's pension under paragraph (1) after reaching age 65 and whilst in pensionable service; and
(b)dies before the pension becomes payable,
for the purposes of paragraphs (5) to (7) the member is to be treated as entitled to the relevant pension to which the member would have been entitled if the member had become entitled to the pension immediately before death.
(9) In this regulation references to the member's relevant pension, in relation to any pension, are references to so much of the pension as would be payable if the member had exercised the option under regulation 3.D.10 (general option to exchange part of pension for lump sum) so as to obtain the maximum lump sum possible.
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