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The Local Government Pension Scheme (Scotland) Regulations 1998
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Elections to pay AVCs
59.—(1) An active member may elect to pay contributions under this regulation (“AVCs”) in addition to any other contributions he may pay under this Part.
(2) The election must specify the percentage of his pay he wishes to pay or the amount he wishes to pay on his usual pay days.
(3) It must also specify whether he wishes any of his AVCs to be used to provide benefits payable on his death (“death benefits”).
(4) If he does so wish, he must specify the proportion to be so used.
(5) The appropriate administering authority may require the amount of the AVCs to be at least the specified minimum.
(6) They may not do so after AVCs are first paid under the election.
(7) The specified minimum is the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987(1).
(8) A member may elect to vary the amount of his AVCs or the proportion of them to be used to provide death benefits.
(9) A member may elect to stop paying AVCs.
(10) An election under this regulation must be made by notice in writing to the member’s employing authority.
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