The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015

PART 3 Amendment of the Transitional and Savings Regulations 2014

Amendment of the Transitional and Savings Regulations 2014

32.  The Transitional and Savings Regulations 2014 are amended in accordance with regulations 33 to 38.

Amendment of regulation 1

33.  In regulation 1(4), after the definition of “the Earlier Regulations” insert—

““Public Sector Transfer Club” means the group of occupational pension schemes in the public sector which operates an agreed reciprocal basis for transfer payments;”.

Amendment of regulation 3

34.  In regulation 3(1)(a), after “preserved” insert “, with the exception that a member who ceased active membership before 1st December 2006 and who aggregates that earlier membership, not having a continuous break in active membership of public service pension schemes of more than five years, shall have a normal pension age of 65 in relation to that earlier membership”.

Amendment of regulation 10

35.  After regulation 10(10) insert—

“(11) In the case of a deferred member who has been a councillor member, the member may only aggregate councillor membership with former councillor membership and, as the case may be, membership which is not councillor membership with former membership which is not councillor membership.”.

Amendment of regulation 17

36.  In regulation 17—

(a) in paragraph (2)—

(i) for “paragraphs (9) to (13)” substitute “paragraphs (9) to (15)”; and

(ii) after “member’s” insert “total”;

(b) in paragraph (4), for “paragraphs (9) to (13)” substitute “paragraphs (9) to (15)”; and

(c) after paragraph (13), insert—

“(14) Where—

(a) a deceased Scheme member was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004(1);

(b) at the time of the member’s death, she was married to a woman and that marriage subsisted before the time when the certificate was issued; and

(c) the marriage took place after the member’s active membership ceased,

the Scheme member’s female survivor is to be treated for the purpose of these Regulations as if the certificate had not been issued.

(15) Where—

(a) a deceased Scheme member was a man by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004;

(b) at the time of the member’s death, he was married to a man and that marriage subsisted before the time when the certificate was issued; and

(c) the marriage took place after the member’s active membership ceased,

the Scheme member’s male survivor is to be treated for the purpose of these Regulations as if the certificate had not been issued.”.

Insertion of new regulation 25A

37.  After regulation 25, insert—

“Employer payments for historic liabilities

25A.— (1) This regulation applies to an employer who—

(a) is or was a Scheme employer or admission body in the 2015 Scheme or its equivalent under any of the Earlier Schemes;

(b) has outstanding liabilities to a fund (“the relevant fund”) in relation to any person entitled to benefits under the 2015 Scheme or any of the Earlier Schemes;

(c) irrespective of whether that employer employs active members contributing to one or more other funds, does not employ any active members contributing to the relevant fund; and

(d) has not paid into the relevant fund an exit payment under regulation 62 of the 2014 Regulations (special circumstances where revised actuarial valuations and certificates must be obtained) or an equivalent payment under any of the Earlier Regulations.

(2) Where this regulation applies, an administering authority may require the employer to pay such payments as an actuary certifies must be paid to meet the outstanding liabilities to the relevant fund.

(3) Payments under paragraph (2) must be paid over such period of time as the administering authority considers reasonable.

(4) When an employer has paid the payments referred to in paragraph (2), no further payments are due from that employer in respect of those liabilities to the relevant fund relating to the benefits in respect of any current or former employees of that employer.”.

Amendment of regulation 26

38.  In regulation 26(1), for “Certificate of Protection” substitute “certificate of protection”.

(1)

2004 c.7.