The Local Government Superannuation (Scotland) Amendment Regulations 1989

Guaranteed minimum pension for certain pensionable employees and their widows or widowers

10.  In regulation E1 of the principal Regulations—

(a) at the end of the heading there shall be added the words “or widowers”;

(b) at the end of paragraph (3)(b) the word “and” shall be deleted;

(c) in paragraph (3)(c), for the word “he”, there shall be substituted “the pensionable employee is a man and” and, for the words “and leaves”, there shall be substituted “leaving”;

(d) after paragraph (3)(c) there shall be inserted the following:—

“and

(d) if the pensionable employee is a woman and dies on or after 6th April 1989 leaving a widower, unless he is entitled to a widower’s pension at a higher rate, he is entitled to a pension at a weekly rate equal to half of that part of the pensionable employee’s guaranteed minimum which is attributable to earnings factors for the tax year 1988/89 and subsequent tax years.”; and

(e) after paragraph (3) there shall be inserted the following:—

“(4) The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors in the tax years from (and including) 1988/89, be increased in accordance with the requirements of section 37A of the Pensions Act(1) and to the extent of any orders made thereunder.”.

(1)

The Social Security Pensions Act 1975 (c. 60); section 37A was inserted by the Social Security Act 1986 (c. 50), section 9(7).