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1.-(1) These Regulations may be cited as the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014.

(2) These Regulations extend to Scotland.

(3) These Regulations come into force on 1st April 2015.

(4) In these Regulations-

(5) In these Regulations, where an expression is used in relation to provisions in the 1998 Regulations, the 1998 Transitional Regulations, the Benefits Regulations, the Administration Regulations, the 2009 Scheme Transitional Regulations, or the 2014 Regulations, those expressions are to be construed in accordance with the meaning given to those expressions in the provisions referred to, unless the context indicates otherwise.

Paragraph 6 was omitted by SSI2015/87.

(7) The 1998 Regulations as saved by regulation 3(1), which saves for certain purposes the regulations listed in schedule 1 are to be read as if the amendments set out in the schedule are made.

(8) Sections 45 to 49 of the Benefits Regulations cease to have effect on 8 April 2019.

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2. Except to the extent that these Regulations provide otherwise, the Regulations listed in Schedule 1 are revoked.

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3.-(1) Notwithstanding the revocations effected by regulation 2, and subject to this regulation, the Regulations listed in Schedule 1 (other than regulation 3(4) of the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008 (12)) continue to have effect so far as is necessary-

(2) In paragraph (1)(a) the expression "pension rights accrued" includes any right to any pension, lump sum, grant or other benefit due to or in respect of a member.

(3) A scheme manager responsible under regulation 2(2) of the 2014 Regulations (introductory) for the local administration of pensions and other benefits payable under those Regulations is also responsible for the administration of benefits pursuant to paragraph (1) of this regulation.

(4) Where a person has been an active member of the 2015 Scheme, and retirement benefits under paragraph (1) are payable to a member in accordance with regulation 11 of these Regulations (retirement benefits), the benefits paid from Earlier Schemes and the 2015 Scheme are, for all purposes, to be regarded as constituting a single pension scheme.

(5) But a retirement pension and any retirement grant payable to a member under paragraph (4) is subject to actuarial adjustment if, subject to paragraph (12) and to paragraph 2(1) of Schedule 2, it would have been subject to actuarial adjustment under the 2009 Scheme, irrespective of whether retirement pension under the 2015 Scheme payable at the same time is subject to actuarial adjustment.

(6) Where a member who has not had a disqualifying break aggregates benefits from Earlier Schemes with benefits from the 2015 Scheme, the benefits from the Earlier Schemes other than additional pension under regulation 13 or 14 of the Benefits Regulations are payable as final salary benefits or, in the case of councillor members, career average pay benefits.

(7) A disqualifying break for the purposes of paragraph (6) is a continuous break in active membership of a public service pension scheme of more than five years.

(8) Where a person has not been an active member of the 2015 Scheme and has benefits under the Earlier Schemes, or has been an active member of the 2015 Scheme and has benefits under the Earlier Schemes which have not been aggregated with the benefits in the 2015 Scheme, the benefits payable as a consequence of paragraph (1) are payable in accordance with the Earlier Schemes as applied by this regulation.

(9) Any pensionable pay received or contribution paid by a member on or after 1st April 2015 which relates to work carried out before that date shall be dealt with in accordance with the 2009 Scheme.

(10) Any guidance issued by the Scheme Actuary in accordance with any provision in the Earlier Regulations is to be treated as actuarial guidance issued by the Scottish Ministers as defined in Schedule 1 to the 2014 Regulations and any reference to guidance issued by the Government Actuary in the Earlier Regulations is to be construed as a reference to actuarial guidance issued by the Scottish Ministers.

(11) Regulations 64 and 65 of the Administration Regulations (abatement) continue to have effect in relation to pensions in payment deriving from the Earlier Schemes regardless of when payment of those pensions commenced.

(12) The employer may waive any actuarial reduction in whole or in part, where benefits are payable under regulation 29(5) of the 2014 Regulations.

13) A person who is a deferred member of one of the Earlier Schemes whose benefits under those Schemes have not come into payment and the member is not an active member in local government service in employment from which the benefits arise and who has attained the age of 55 or over may elect to receive immediate payment of a retirement pension, reduced by the amount shown as appropriate in actuarial guidance issued by the Scottish Ministers, irrespective of whether the deferred pension member is also an employee in local government service.

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4.-(1) This regulation applies to a person who-

(2) The underpin date for the purposes of this regulation is the earliest of-

(3) A disqualifying break in service for the purposes of paragraph 1(c) is a continuous break after 31st March 2012 of more than five years in active membership of a public service pension scheme.

(4) The active member's pension account is to be increased at the underpin date by the amount by which the underpin amount exceeds the assumed benefits on the underpin date.

(5) The assumed benefits are calculated by assessing the benefits the member would have been entitled to under the 2015 Scheme if-

(6) The underpin amount is calculated by assessing the benefits the member would have been entitled to under the 2009 Scheme if-

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5.-(1) A person who is an active member of the 2009 Scheme in an employment (or in the case of a councillor member, office) immediately before 1st April 2015 becomes an active member of the 2015 Scheme on 1st April 2015 in that employment provided the person is eligible for membership of the 2015 Scheme on that date.

(2) Paragraph (1) does not apply to a person who ceases to be an active member on 31st March 2015 by virtue of regulation 11 of the Administration Regulations (ending of membership) and these Regulations apply to any such person as if that person is not an active member immediately before 1st April 2015.

(3) Notwithstanding regulation 3(3) of the 2014 Regulations (active membership), a person who is eligible to be an active member of the 2009 Scheme immediately before 1st April 2015 who is not a member of the 2009 Scheme, does not become a member of the 2015 Scheme on 1st April 2015 unless that date is the automatic enrolment date for that member.

(4) If any person has notified an employer under regulation 11(2) of the Administration Regulations before 1st April 2015 of a wish to leave the 2009 Scheme, but would not (apart from this paragraph) have ceased to be an active member immediately before 1st April 2015-

(5) A person who was a deferred member of one of the Earlier Schemes whose benefits under those Schemes have not come into payment and who becomes an active member of the 2015 Scheme by virtue of regulation 3(1) of the 2014 Regulations (active membership) without a disqualifying break, may choose, by notice in writing to the appropriate administering authority within 12 months of becoming a member of the 2015 Scheme, to be treated as if he or she had become an active member of the 2015 Scheme by virtue of paragraph (1).

(6) A disqualifying break for the purposes of paragraph (5) is a continuous break of more than five years in active membership of a public service pension scheme.

(7) A designation by a body of an employee or class of employees as being eligible for membership of the 2009 Scheme pursuant to regulations 3 (general eligibility for membership), 6 (admission agreements: further provisions), 7 (eligibility for membership of employees of other bodies not listed in Schedule 2) or 9(6) (further restrictions on eligibility: admission agreements with certain NHS bodies) of the Administration Regulations has effect as a designation as being eligible for membership of the 2015 Scheme.

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6.-(1) Any admission agreement entered into before 1st April 2015 continues to have effect after 31st March 2015 and employees of admission bodies designated before that date in accordance with an admission agreement as eligible for membership of the Local Government Pension Scheme are from 1st April 2015, subject to regulation 5(2) to (4), members of the 2015 Scheme by virtue of the agreement.

(2) Any indemnity, bond or guarantee provided in respect of an admission agreement entered into before 1st April 2015 has effect in relation to any liabilities whether incurred before or after that date.

(3) Any condition imposed before 1st April 2015 by the Scottish Ministers on an approval for the admission of a body to the Earlier Schemes continues to have effect and withdrawal of the approval by the Scottish Ministers where the condition is not met has effect as if approval for admission to the 2015 Scheme had been withdrawn.

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7.-(1) Any period of active membership in the Earlier Schemes which the member has at 31st March 2015 counts as qualifying service in the 2015 Scheme for the purposes of regulation 3(6)(a) and (c) of the 2014 Regulations (active membership).

(2) Any transfer value payment accepted into the Earlier Schemes counts as a transfer value payment into the 2015 Scheme for the purposes of regulation 3(6)(b), (c) and (d) of the 2014 Regulations (active membership).

(3) A transfer value payment made under the Earlier Schemes to a qualifying recognised overseas pension scheme counts as qualifying service in the 2015 Scheme for the purpose of regulation 3(6)(g) of the 2014 Regulations (active membership).

(4) A member of the 2015 Scheme who has a deferred benefit or a pension in payment under the Earlier Schemes is treated as having qualifying service for a period of 2 years for the purposes of regulation 3(6) of the 2014 Regulations (active membership).

(5) A person who became a member of the 2015 Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2015 Scheme), and for whom a transfer value was credited under the Earlier Regulations, who ceases to be an active member of the 2015 Scheme before achieving qualifying service for a period of two years may elect-

(6) An election under paragraphs (5)(a) or (b) must be made in writing to the member's administering authority within the period of six months beginning with the date on which the active membership ceased and an election under paragraph (5)(c) must be made to that authority within the period of six months beginning with the date of the cessation of local government service, and in default of any election being made the member shall be awarded a deferred benefit in the 2015 Scheme, or an immediate pension, as appropriate.

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8.-(1) For the purposes of regulation 20(1) of the 2014 Regulations (meaning of pensionable pay), no account is to be taken of any supplement paid in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the 2009 or 2015 Schemes.

(2) Notwithstanding regulation 20(2)(f) of the 2014 Regulations (meaning of pensionable pay: exclusions), a member's pensionable pay for the purposes of regulation 20(1) of those Regulations includes an amount in respect of a sum treated as the money value to the member of the provision of a motor vehicle or an amount paid in lieu of such provision, if the condition specified in regulation 12(8) of the 1998 Regulations (meaning of "pay": money value of provision of motor vehicle) is satisfied in relation to the member, unless the condition specified in regulation 12(9) of those Regulations is satisfied in relation to the member.

(3) For the purposes of calculating assumed pensionable pay under regulation 21 of the 2014 Regulations (assumed pensionable pay), if all or part of the periods referred to in paragraph (4) of that regulation fall before 1st April 2015, the calculation must include the pensionable pay the member received before 1st April 2015 in relation to that period.

(4) Where these Regulations provide for final pay received after 31st March 2015 to be calculated under regulations 9 to 11 of the Benefits Regulations (calculation of final pay) or, in the case of a councillor member, career average pay received after 31st March 2015 to be calculated in accordance with paragraph 1 of the Schedule to the Benefits Regulations, if a member has a period of absence from work of the description in regulation 11(4)(b) or (c) of the 2014 Regulations (contributions during absence from work with permission or due to a trade dispute) and, on or after the commencement of that period of absence, has purchased additional pension under regulation 16 of the 2014 Regulations (additional pension contributions) equivalent to the pension that the member would have accrued but for the absence-

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9.-(1) Where a transfer payment is received into the 2015 Scheme in respect of a person from a different public service pension scheme which includes a payment in respect of service before 1st April 2015 which would have entitled the person to final salary benefits in that scheme, such payment shall (except in the case of councillor members where entitlement is based on accrued pension) entitle that person in respect of that service to benefits under the 2015 Scheme as if they were payable as final salary benefits under the 2009 Scheme so long as the person in respect of whom the transfer payment is received has had no continuous break in active membership of any public service pension scheme of more than five years since ceasing active membership in the scheme from which the transfer payment is received.

(2) Where a transfer payment is to be made to a registered pension scheme or qualifying recognised overseas pension scheme in respect of a member of the 2015 Scheme, that transfer payment shall include any benefits accrued by that member under the Earlier Schemes that are aggregated with the service under the 2015 Scheme.

(3A) This paragraph applies where a transfer payment is received in respect of a member of the 2015 Scheme from-

Paragraph 3 was omitted by SSI2015/87.

(3B) Where paragraph (3A) applies and the relevant date was before 1st April 2015, that transfer payment shall be dealt with by the appropriate administering authority as if it had been received in respect of membership of the 2009 Scheme.

(4) The relevant date for the purposes of paragraph (3B) is the date on which the person first became an active member in the employment, or the date the transfer payment is received if more than 12 months later.

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10.-(1) Paragraph (2) applies to a member in a fund-

(2) A member falling within the description in paragraph (1) is entitled, notwithstanding the revocations effected by regulation 2 (revocation of Regulations)-

(3) Paragraph (4) applies to a member in a fund-

(4) A member falling within the description in paragraph (3) is entitled to a transfer value payment in relation to the deferred benefits to be credited to the member's active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Scottish Ministers and, where the new period of active membership under paragraph (3)(c) is in a different fund, the administering authority within whose fund the deferred benefits are held must make the transfer value payment to the administering authority within whose fund the benefits which are being aggregated are held.

(5) A member entitled to a refund of contributions from the Earlier Schemes, who becomes an active member of the 2015 Scheme, is entitled to a transfer value payment in relation to the benefits in respect of that membership, which is to be credited to the member's active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Scottish Ministers and, where the new period of active membership is in a different fund, the authority which has ceased to be the member's appropriate administering authority must make the transfer value payment to the authority that has become the member's appropriate administering authority.

(6) A member with deferred benefits relating to the Earlier Schemes, who did not become a member of the 2015 Scheme by virtue of regulation 5(1) (membership of the 2015 Scheme), but who subsequently becomes an active member of the 2015 Scheme, may, within 12 months of the active member's account being opened or within such longer time as the Scheme employer in relation to that active member's account permits, elect to receive a transfer value payment in relation to the deferred benefits to be credited to the member's active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Scottish Ministers, and where the new period of active membership is in a different fund, the authority which has ceased to be the member's appropriate administering authority must make the transfer value payment to the authority that has become the member's appropriate administering authority.

(7) Where earned pension is purchased by a transfer value payment under paragraphs (4) to (6), regulation 3(1)(a) (membership before 1st April 2015) ceases to apply to the membership to which that transfer value payment relates.

(8) Where deferred benefits or a deferred refund under paragraph (1) arise from the cessation of a concurrent employment and the member continues as an active member in a continuing employment in which the member became an active member by virtue of regulation 5(1) (membership of the 2015 Scheme), the formula in regulation 14(4) (concurrent employments) or, as the case may be, regulation 41(4) (rights to return of contributions) of the Administration Regulations must be applied in order to determine the rights the member is entitled to for the purposes of paragraph (2).

(9) Where there is more than one continuing employment to which paragraph (8) applies, the member may, within 12 months of the date active membership in the concurrent employment ceased, make an election to the appropriate administering authority specifying which of the continuing employments the rights from the concurrent employment that has ceased are to be aggregated with and, in the absence of an election from the member, the administering authority must make the determination on the member's behalf.

(10) Where the deferred benefits or deferred refund under paragraph (1) arise from the cessation of variable-time employment and the new active membership is not variable-time employment, the formula in regulation 82(2) (changes of fund and variable-time employees) of the Administration Regulations must be applied in order to determine the rights to which the member is entitled for the purposes of paragraph (2).

(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.

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11.-(1) A member who became an active member of the Scheme by virtue of regulation 5(1) (membership of the 2015 Scheme) must, upon drawing a retirement pension under regulation 29 (retirement pension), 34 (early payment of retirement pension on ill-health grounds: active members) or 36 (early payment of retirement pension on ill-health grounds: deferred members) of the 2014 Regulations, draw any aggregated benefits accrued in the 1998 Scheme and 2009 Scheme at the same time as those benefits accrued under the 2015 Scheme are drawn.

(2) A member who became an active member of the Scheme by virtue of regulation 5(1) (membership of the 2015 Scheme) must, if exercising the option in regulation 29(6) of the 2014 Regulations (flexible retirement), make a request to receive the benefits mentioned in paragraph (3) and such benefits may, with the member's employer's consent be paid to the member notwithstanding that the member has not retired.

(3) The benefits referred to in paragraph (2) are-

(4) For the purposes of paragraph (3), additional benefits are-

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12.-(1) A member who qualifies for Tier 1 or Tier 2 benefits under the 2014 Regulations who would have benefited from the protection in regulation 20(5) of the Benefits Regulations (transitional protection for persons who were members immediately before 1st April 2009) if those Regulations had applied on the date the member's employment was terminated, is entitled to benefits equalling the higher of-

(2) The 2014 Regulations apply to a person in respect of whom benefits are paid under regulation 20(2) of the Benefits Regulations (early leavers: ill-health) as if that person were in receipt of Tier 1 Benefits under the 2014 Regulations.

(3) The 2014 Regulations apply to a person in respect of whom benefits are paid under regulation 20(3) of the Benefits Regulations as if that person were in receipt of Tier 2 Benefits under the 2014 Regulations.

(4) A certificate produced by an IRMP under the 2009 Scheme may be used for the purposes of making determinations under the 2015 Scheme.

(5) A person who has received an ill-health pension and grant under the Earlier Schemes, which for the purposes of this paragraph does not include the 2009 Scheme, is to be treated as if that person were in receipt of Tier 1 Benefits under the 2014 Regulations.

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13.-(1) Where a member elects to commute pension under regulation 32 of the 2014 Regulations (election for lump sum instead of pension) the member's benefits under the Earlier Schemes which are aggregated with the member's benefits under the 2015 Scheme are taken into account for the purposes of regulation 32(1) and (2) of the 2014 Regulations.

(2) In the case of a pensioner member of the 2015 Scheme with benefits under the Earlier Schemes and the 2015 Scheme which have been aggregated as is described in paragraph (1) and who commuted pension under regulation 32 of the 2014 Regulations, for the purposes of working out any entitlement to death grant or increases on any benefit in accordance with the Pensions (Increase) Act 1971 (14), the pension the member received is treated as having been reduced in the proportions described in paragraphs (3) and (4).

(3) Pension accrued under the 2015 Scheme is treated as reduced by that percentage of the amount of pension commuted which the amount of pre-commutation pension under the 2015 Scheme bears to the total pre-commutation pension.

(4) Pension accrued under the Earlier Schemes is treated as reduced by that percentage of the amount of the pension commuted which the amount of pre-commutation pension under the Earlier Schemes bears to the total pre-commutation pension.

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14.-(1) Notwithstanding the revocations effected by regulation 2 (revocation of Regulations), the Administration Regulations and the Benefits Regulations continue to have effect so far as is necessary to ensure that where-

any contributions that the member makes after 1st April 2015 in respect of the absence or that pay must be allocated according to the period to which they relate and benefits are accrued accordingly.

(2) A member entitled to a refund of contributions under regulation 18 of the 2014 Regulations (rights to return of contributions) who has paid contributions under the Earlier Schemes and has aggregated the periods in which those contributions were paid with membership of the 2015 Scheme, is entitled to a refund of the contributions, including any additional contributions, paid to the Earlier Schemes in respect of that aggregated membership.

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15.-(1) Notwithstanding the revocations effected by regulation 2 (revocation of Regulations) the following regulations continue to have effect-

(2) Benefits accrued under the regulations preserved by paragraph (1) must be calculated using the normal retirement age under the 2009 Scheme.

(3) Notwithstanding regulation 17(11) of the 2014 Regulations (additional voluntary contributions), a person to whom regulation 5(1) (membership of the 2015 Scheme) applies who has had no continuous break in active membership of a public service pension scheme of more than five years, may elect not to transfer the realisable value in any deferred AVC account to an arrangement under regulation 17 of the 2014 Regulations.

(4) The limit in regulation 30(2) of the 2014 Regulations (award of additional pension) must include the amounts of any additional pension awarded under regulation 13 of the Benefits Regulations.

(5) The limit in regulation 16(6) of the 2014 Regulations (additional pension contributions) must include the amount of any additional pension that is to be credited under regulation 14 of the Benefits Regulations.

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16.-(1) If a member gives the administering authority notice of joint and several liability under section 237B of the Finance Act 2004 (15) (liability of scheme administrator) in respect of the member's annual allowance charge after 1st April 2015, the administering authority may adjust the member's benefits accrued within the Earlier Schemes in accordance with actuarial guidance issued by the Scottish Ministers.

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17.-(1) Except where regulation 10(4) (interfund adjustments etc: deferred members re-joining after five year break in membership) applies, survivor pensions in the case of a survivor of a person who became an active member of the 2015 Scheme by virtue of regulation 5(1) (membership of the 2015 Scheme) are calculated by adding together the 2009 Scheme survivor pension and the 2015 Scheme survivor pension.

(2) Subject to paragraphs (9) to (15), 2009 Scheme survivor pensions for the purposes of paragraph (1) are calculated under the 2009 Scheme, notwithstanding the revocations effected by regulation 2 (revocation of Regulations), taking account of the deceased member's total membership up to 31st March 2015 but-

(3) 2015 Scheme survivor pensions for the purposes of paragraph (1) are calculated in accordance with the 2014 Regulations, or where it would provide a higher amount, the pension calculated where the deceased member would have benefited from the protection in regulation 20(5) of the Benefits Regulations (transitional protection for persons who were members immediately before 1st April 2009) if that regulation had applied on the date of the member's death.

(4) Subject to paragraphs (9) to (15), where-

the survivor pensions in respect of the rights under the Earlier Schemes are calculated under the Earlier Schemes notwithstanding the revocations effected by regulation 2 (revocation of Regulations).

(5) Death grants in the case of a member who did not accrue any membership of the 2015 Scheme are calculated under the Earlier Schemes notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of Regulations).

(6) Subject to paragraph (7), death grants in the case of an active member who accrued any membership of the 2015 Scheme are calculated under regulation 38 of the 2014 Regulations (death grants: active members) regardless of whether the member had accrued any membership of the Earlier Schemes (excluding membership deriving from a pension credit).

(7) In the case of an active member of the 2015 Scheme who is also a deferred or pensioner member of the Earlier Schemes, the death grant payable is the higher of-

(8) Death grants in the case of a deferred or pensioner member of the 2015 Scheme who has membership accrued before 1st April 2015 are calculated by adding together the death grant calculated under the Earlier Schemes based on the membership accrued before 1st April 2015, and the death grant calculated under the 2015 Scheme based on membership after 31st March 2015.

(9) For the purposes of calculating eligibility of a person to survivor benefits under the 2009 Scheme and the other Earlier Schemes-

(10) Any calculation of the survivor pension payable under the Earlier Regulations to a person specified in paragraph (11) is only to take account of membership accrued by a member after 5th April 1988.

(11) The persons referred to in paragraph (10) are-

(12) Where a male deferred member or pensioner member marries and dies, any calculation of any survivor pension payable under the Earlier Regulations to a female survivor of the member is only to take account of membership accrued by the member after 5th April 1978.

(13) Membership for the purposes of paragraphs (10) to (12) includes-

and, for the purposes of paragraph (12), the reference in regulation 41(4)(a) of the 1998 Regulations to "5 April 1988" shall be to "5 April 1978".

(14) Where-

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-

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

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18. Schedule 2 (which makes transitional provision relating to the so-called "85 year rule") has effect.

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19.-(1) The pension funds which are the appropriate funds for members of the 1998 Scheme or the 2009 Scheme who do not become members of the 2015 Scheme continue to be the appropriate funds for those members unless changed in accordance with the 2014 Regulations.

(2) Any direction given by the Scottish Ministers under paragraph 2B or 3 of Part 1 of Schedule 4 to the Administration Regulations (appropriate funds) (16) before 1st April 2015 continues to have effect notwithstanding the revocations effected by regulation 2 (revocation of Regulations).

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20.-(1) A valuation of benefits of a person who is a member of the 2015 Scheme shall, for the purposes of a pension sharing order which has an effective date on or after 1st April 2015, take account of any benefits the member has accrued in the Earlier Schemes.

(2) The beneficiary of an order of the type described in paragraph (1) is not to be credited with any benefits under the Earlier Schemes, but is entitled to a pension credit under the 2015 Scheme in compliance with the pension sharing order and calculated in accordance with actuarial guidance issued by the Scottish Ministers.

(3) Where a pension sharing order requires a pension debit in respect of a percentage of a member's pension benefits, any benefits accrued in the Earlier Schemes or 2015 Scheme shall be debited by the same percentage unless the order specifies otherwise, with the debit being calculated in accordance with actuarial guidance issued by the Scottish Ministers.

(4) Where a pension sharing order requires a pension debit in terms other than a percentage of a member's pension benefits, the debit is to apply in proportion to the cash equivalent transfer value of the benefits accrued within the Earlier Schemes and the 2015 Scheme unless the order specifies otherwise.

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21. Provisions in the same terms as regulations 108 (provision of information and calculation of restitution payment) and 124 of the 1998 Regulations (credited periods for transferring members with mis-sold pension rights) apply so far as is necessary to ensure that administering authorities are under a duty to provide information requested to a prescribed person as to the restitution payment applicable to an individual, but no membership may be granted under the 1998 Scheme or the 2009 Scheme in relation to a restitution payment.

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22.-(1) Scheme employers must provide administering authorities with such information as administering authorities reasonably require to enable them to discharge their functions under these Regulations and any outstanding functions under the Earlier Regulations.

(2) An administering authority may give a written notice under regulation 68 of the 2014 Regulations (additional costs arising from Scheme employer's level of performance) where the additional costs incurred were as a result of the employer's level of performance in carrying out functions under the Administration or Benefits Regulations.

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23. Regulations 70 to 78 (decisions and adjudications) of the 2014 Regulations apply in respect of questions not finally determined by 1st April 2015 concerning the rights and liabilities of a person under the Earlier Schemes as they apply to questions under the 2015 Scheme.

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24.-(1) A person who was an active member of the 2009 Scheme on 31st March 2015 by virtue of or subject to the terms of any statutory provision which varied the application of the generality of any of the Earlier Regulations continues to be an active member in the 2015 Scheme from 1st April 2015 on the same terms as provided for in that Scheme, provided that person is eligible for membership on that date and, subject to this regulation, any variation of the application of any of those Regulations to that person applies in respect of the application of the 2014 Regulations to that person, with any necessary modifications.

(2) Subject to paragraph (4), the normal pension age in the 2015 Scheme for a person to whom paragraph (1) applies is the pensionable age of that person as specified from time to time in Schedule 4 to the Pensions Act 1995 (17) or if higher, 65, and any provisions in the Earlier Regulations which provide for references to normal pension age, or to a person's 65th birthday, to be construed as references to age 60, cease to have effect.

(3) Notwithstanding the revocations effected by regulation 2 (revocation of Regulations), regulation 38 (pension increases under the Pensions (Increase) Acts) of the Benefits Regulations and regulation 36 of the Administration Regulations (employer's payment following resolution to increase membership or award additional pension) continue to have effect.

(4) For a person to whom regulations 16A to 16D of the Benefit Regulations (normal retirement age: Learning and Teaching Scotland, Skills Development Scotland, Scottish Legal Complaints Commission, Social Care and Social Work Improvement Scotland) apply-

(5) The right, except if otherwise lost through a previous break in membership, in regulation 19(3) of the Benefits Regulations (notwithstanding paragraph (1)) is lost in the case of a break in membership after 1st April 2015.

Paragraph 6 was omitted by SSI2015/87.

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25.-(1) This regulation applies-

(2) Where paragraph (1)(a) applies, Schedule 3 to the 1971 Act has effect in relation to the increase under the 1971 or 1974 Act.

(3) Where paragraph (1)(b) applies, the reference to "the last employing authority" in paragraph 1(2) of Schedule 3 to the 1971 Act is a reference to a relevant body where pension has become payable by reason of service with a relevant body.

(4) "Relevant body" in this regulation means-

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

(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.

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26.-(1) In these Regulations, where final pay is to be calculated in accordance with regulations 9 to 11 of the Benefits Regulations (calculation of final pay) and a certificate of protection has been issued, that certificate continues to have effect in accordance with the relevant regulation under which it was issued.

(2) The operation of a such a certificate is, notwithstanding sub-paragraph (1), subject to guidance issued by Scottish Ministers.

(3) Where a Certificate of Protection has been issued under regulation 22 of the 1998 Regulations or regulation 43 of the Administration Regulations that certificate will have effect in respect of benefits accrued under the 2014 Regulations in accordance with guidance issued by Scottish Ministers.

Please click here for a list of the Statutory Instruments which have amended this schedule since its introduction.

The Local Government Pension Scheme (Scotland) Regulations 1998 (20) in so far as they have not already been revoked;

The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (21);

The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 (22);

The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008 (23);

The Local Government Pension Scheme (Amendment) (Scotland) Regulations 2009 (24);

The Local Government (Discretionary Payments and Injury Benefits) (Scotland) Amendment Regulations 2009 (25);

The Local Government Pension Scheme Amendment (Scotland) Regulations 2010 (26);

The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2011 (27);

The Local Government Pension Scheme (Administration) (Scotland) Amendment Regulations 2012 (28);

The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2012 (29);

The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2014 (30).

Please click here for a list of the Statutory Instruments which have amended this schedule since its introduction.

Transitional provision - the 85 year rule

1.-(1) Sub-paragraph (3) applies where a member of the description in paragraph 3(1) or (2) makes an election to receive immediate payment of retirement benefits under-

(2) Sub-paragraph (4) applies where paragraph (1)(c) would otherwise apply, but the member's Scheme employer does not agree that paragraph 1(3) should apply.

(3) Where this sub-paragraph applies-

(4) Where this sub-paragraph applies-

(5) In this Schedule, references to a Scheme employer are to be read as including a former employer which is a Scheme employer, or where a member's employer or former employer has ceased to be a Scheme employer, the appropriate administering authority.

2.-(1) A member's Scheme employer may determine to waive the reduction referred to in paragraph 1(3)(b) or (4) in whole or in part where paragraph 1(1)(b), (c) or (d) applies and on compassionate grounds where paragraph 1(1)(a) applies.

(2) Regulation 58 of the 2014 Regulations or regulation 58 of the 2018 Regulations (statements of policy about exercise of discretionary functions) applies to paragraph 1(1)(c) and to sub-paragraph (1) of this paragraph as if they were specified in paragraph (1) of that regulation.

(3) Where a Scheme employer agrees that paragraph 1(1)(c) should apply to a member, or determines to waive a reduction under sub-paragraph (1), an administering authority may require the Scheme employer concerned to make additional payments to the appropriate fund in respect of any extra charge on the fund, as calculated by an actuary appointed by the administering authority, resulting from the agreement or waiver of reduction.

3.-(1) For the purposes of paragraph 1, the relevant date for a member who will be aged 60 or more on 31st March 2020 and who was a member of the 1998 Scheme before 1st December 2006, is the earlier of-

(2) For the purposes of paragraph 1, the relevant date for a member who will not be aged 60 or more on 31st March 2020, but who was a member of the 1998 Scheme before 1st December 2006, is 1st April 2008.

4.-(1) For the purposes of this Schedule, a member satisfies the 85 year rule if the sum of-

is 85 years or more.

(2) In calculating the member's total membership-

5.-(1) This paragraph applies to a member who received immediate payment under regulation 29(6) of the 2014 Regulations or regulation 29(7) of the 2018 Regulations, regulation 18 of the Benefits Regulations or regulation 34(1A) of the 1998 Regulations (retirement benefits: flexible retirement) of some, but not all, of the benefits to which that member was entitled.

(2) Where this paragraph applies, this Schedule, with the exception of paragraph 4(2)(b)(iii), continues to apply to any undrawn benefits accrued by the member before the date the member started to receive payment of benefits under those regulations.

6.-(1) This paragraph applies to a member to whom regulation 4 of the 2009 Scheme Transitional Regulations (membership accrued before 1st April 2009: re-joining deferred members), regulation 13 of the Administration Regulations (re-employed and re-joining deferred members) or regulation 10(1) (interfund adjustments) applies.

(2) Where such a member does not choose, or does not choose as respects all periods of membership, to be treated as if regulation 3 of the 2009 Scheme Transitional Regulations (membership accrued before 1st April 2009: active members) applies, or to have the member's membership aggregated under regulation 13 of the Administration Regulations (re-employed and re-joining deferred members), or under regulation 22 of the 2014 Regulations or regulation 22 of the 2018 Regulations (pension accounts), as the case may be, then in applying paragraphs 1 to 5 and 9 of this Schedule as respects any later membership, the total membership excludes un-aggregated periods.

7.-(1) This paragraph applies to a member who was a member of the 1998 Scheme before 1st December 2006 who-

(2) Where a member to whom this paragraph applies-

the member shall not pay any additional contributions after that date and the whole of the additional period may be counted as part of the total membership for the purposes of paragraphs 1 to 5 of this Schedule.

(3) An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.

8.-(1) This paragraph applies to a person who was an active member of one of the Earlier Schemes before 1st December 2006 and who-

(2) If a member to whom this paragraph applies aggregates any period of membership after the resumption of employment with the period of membership accrued in the previous local government employment-

(3) A disqualifying break for the purposes of paragraph (2) is a continuous break in active membership of a public service pension scheme of more than five years