The Police Pensions Amendment (Scotland) Regulations 2010

Contents

1Citation, commencement, effect, extent and interpretation#

(1)These Regulations may be cited as the Police Pensions Amendment (Scotland) Regulations 2010.

(2)These Regulations come into force on 1st April 2010 and have effect from that date except that regulation 2 has effect from 1st April 2004 until 30th September 2006.

(3)These Regulations extend to Scotland only.

(4)In these Regulations, the “1987 Regulations” means the Police Pensions Regulations 1987.

2Amendment to the Police Pensions Regulations 1987 having effect from 1st April 2004 until 30th September 2006#

After regulation B1(3)(a) (policeman’s ordinary pension) of the 1987 Regulations insert—“aa being a chief officer of police, deputy chief constable or an assistant chief constable and not being subject to any procedures under regulations made under section 26 of the Police Scotland Act 1967, he retires or retired on or after attaining the age of 50 years having given to the police authority 6 months’ written notice of his intention to retire, or”

3Amendments to the Police Pensions Regulations 1987#

The 1987 Regulations are amended in accordance with regulations 4 to 18.

4Amendments to the Police Pensions Regulations 1987#

In regulation A17 (retirement)—

(a)in paragraph (1)(e) omit “with such consent as is mentioned in paragraph (2)”; and

(b)omit paragraph (2).

5Amendments to the Police Pensions Regulations 1987#

In regulation B5(2)(b) (policeman’s deferred pension) omit “or to an award under regulation11 of the Injury Benefit Regulations”.

6Amendments to the Police Pensions Regulations 1987#

After regulationB7(4) (commutation-general provision) insert—“4A The police authority may, at the request of a regular policeman who retires or retired—a no more than one day before being entitled to reckon 30years’ pensionable service, andb before attaining the age of 50years,decide that the limitation contained in paragraph(4)(b) should not apply in his case.”

7Amendments to the Police Pensions Regulations 1987#

For regulation B8 (commutation-small pensions) substitute—“B8 1 Where the annual rate of any pension payable to or in respect of a regular policeman under this Part, regulation J1(2) (policeman with a guaranteed minimum for the purposes of the Social Security Pensions Act 1975) or Part M (pension sharing) does not exceed the small pensions commutation maximum, the police authority may pay the person entitled to the pension a lump sum of such an amount as the Scheme Actuary advises represents the capital value of the pension if—a that person consents, andb where the pension payable to that person is one which may not be less than that person’s guaranteed minimum, he has reached state pension age.2 If—a a person is entitled to more than one pension under this Part or regulation J1(2),b a person is entitled to more than one relevant award in respect of the same regular policeman, orc a pension credit member is entitled—i to more than one pension under Part M, orii to one or more pensions under this Part or regulation J1(2) in addition to one or more pensions under Part M,those pensions may only be commuted under this regulation if they do not in aggregate exceed the amount that is permitted to be commuted under all the commutation requirements that apply in the circumstances in question.3 The payment of a lump sum under this regulation in respect of pension discharges the relevant police authority from all liability in respect of that pension.4 In this regulation—• “commutation requirements” means requirements permitting the commutation of small pensions that are imposed—(a) by regulation 19, 20 or 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996,(b) by regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997,(c) by regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000, or(d) by paragraph 7 of Schedule 29 to the Finance Act 2004 (which defines trivial commutation lump sums for the purposes of Part 1 of that Schedule);• “relevant award” means an award under any of the following—(a) these Regulations,(b) the Police Pensions (Scotland) Regulations 2007,(c) the Injury Benefit Regulations, and(d) the Police Pensions (Additional Voluntary Contributions) Regulations 1991; and• “small pensions commutation maximum” means the amount that is permitted to be commuted, having regard to all the commutation requirements that apply in the circumstances in question.”

8Amendments to the Police Pensions Regulations 1987#

In regulation B11 (deduction of tax from certain awards)—

(a)in paragraph (1) for “repayment of contributions within the meaning of paragraph2 of Part II of Schedule 5 to the Finance Act 1970” substitute “short service refund lump sum within the meaning of section 205 of the Finance Act 2004”; and

(b)in paragraph (2) for “the tax for the time being chargeable thereon under paragraph 2 of the said Part II” substitute “the charge to income tax arising under that section”.

9Amendments to the Police Pensions Regulations 1987#

For regulation E3A(4) (lump sum death grant) substitute—“4 The grant is to be paid to any widow who qualifies for it; but if there is no such widow, the police authority may in their discretion pay the grant to the personal representatives.”

10Amendments to the Police Pensions Regulations 1987#

Inregulation E8 (increase of widow’s pension or child’s allowance during first 13 weeks)—

(a)in paragraph (2A)(b) for “regulations 49 to 52B of the Police Regulations 1987” substitute “Schedule 3 to the Police (Scotland) Regulations 2004”; and

(b)in paragraph (2B)(a) after “Part V of that Schedule (member’s injury award)” insert “or to an injury award under regulation 11 of the Injury Benefit Regulations”.

11Amendments to the Police Pensions Regulations 1987#

In regulation E9(2) (increase of awards (other than flat-rate awards) by reference to the Pensions (Increase) Acts)—

(a)omit “Where the relevant award is a child’s allowance,”; and

(b)for “so long as the allowance is payable” substitute “so long as the pension is payable”.

12Amendments to the Police Pensions Regulations 1987#

For regulationF3(1)(e) (previous service reckonable without payment) substitute—“e where he was previously engaged on a period of relevant service with the Police Service of Northern Ireland and he exercises the right of reversion to a home police force conferred by section38A(3) of the Police (Scotland) Act 1967 or, on that right arising does not exercise it but joins another home police force, any period of pensionable service which was reckonable by him for the purposes mentioned in sub-paragraph(d), immediately before he left the Police Service of Northern Ireland;”

13Amendments to the Police Pensions Regulations 1987#

In regulation F6(1A) (previous service reckonable under current interchange arrangements) omit “, other than rights to benefits arising out of a free-standing additional voluntary contributions scheme”.

14Amendments to the Police Pensions Regulations 1987#

In regulation F8(1)(b) (transfer values payable between police authorities) omit “with such consent as mentioned in regulation A17(2)”.

15Amendments to the Police Pensions Regulations 1987#

In regulation F10(4) (transfer values payable following cessation of contributions) in the proviso omit “disciplinary proceedings or”.

16Amendments to the Police Pensions Regulations 1987#

In regulation G4(5) (election not to pay pension contributions) in the proviso omit sub-paragraph (i).

17Amendments to the Police Pensions Regulations 1987#

Omit regulation J1(6)(a) (policeman with a guaranteed minimum for the purposes of the Social Security Pensions Act 1975).

18Amendments to the Police Pensions Regulations 1987#

In Part 1 (personal awards) of Schedule J (special cases – exceptions and modifications) omit paragraph 9(4).

19Amendments of references to the Government Actuary in the Police Pensions Regulations 1987#

The 1987 Regulations are amended in accordance with regulations 20 and 21.

20Amendments of references to the Government Actuary in the Police Pensions Regulations 1987#

On each occasion where it occurs in the following provisions, for “Government Actuary” substitute “Scheme Actuary”—

(a)regulation B7(7) (commutation-general provision);

(b)regulation B9(8) (allocation);

(c)regulation B12(a) (pension debit members);

(d)regulation C6(3) (widow’s requisite benefit and temporary pension);

(e)regulation C10 (pension debit members);

(f)regulation E3(2)(c) (gratuity-estate);

(g)regulation E6(3) (limitation on discretion to grant a gratuity in lieu of a pension or allowance);

(h)regulation F11(7) (mis-sold pensions);

(i)regulation G6(4A) (payments by women to enhance widowers’ awards);

(j)regulation G7(5) (eligibility for pension awards payable on the ground of permanent disablement);

(k)regulation G8(3) and (7) (appeals against decisions on eligibility for pension awards payable on the ground of permanent disablement);

(l)regulation K1(5)(b) (cancellation of ill-health pensions);

(m)regulation M18 (calculation of debits and credits);

(n)paragraph 3 of Part IV (policeman’s short service or ill-health gratuity) of Schedule B (personal awards);

(o)Part II (gratuity in lieu of widow’s pension) of Schedule E (awards on death – additional provisions);

(p)Part III (gratuity in lieu of child’s allowance) of Schedule E (awards on death – additional provisions);

(q)paragraphs 6(2), 10(2) and 13 of Section 1 (transfer value payable by police authority under regulation F8 or F9) of Part II (transfers and current interchange arrangements) of Schedule F (pensionable service and transfer values);

(r)paragraphs 4 and 5 of Section 1 (calculation of transfer values) of Part IV (calculation of transfer values and reckonable service by reference to accrued rights) of Schedule F (pensionable service and transfer values);

(s)paragraph 1(aa)(iii) of Section 2 (calculation of reckonable service) of Part IV (calculation of transfer values and reckonable service by reference to accrued rights) of Schedule F (pensionable service and transfer values); and

(t)paragraph 3(4) (payments by way of special contributions or reduction in pension) of PartVI (pensionable pay and contributions etc.) of Schedule J (special cases-exceptions and modifications).

21Amendments of references to the Government Actuary in the Police Pensions Regulations 1987#

In Schedule A (glossary of expressions) in the appropriate place insert—“• “the Scheme Actuary” means the actuary for the time being appointed by the Scottish Ministers to provide a consulting service on actuarial matters relevant to these Regulations;”

22Amendments to the Police Pensions (Scotland) Regulations 2007#

The Police Pensions (Scotland) Regulations2007 are amended in accordance with regulations 23 and 24.

23Amendments to the Police Pensions (Scotland) Regulations 2007#

In regulation 5(b) (transfers) omit the words from “subject” to the end.

24Amendments to the Police Pensions (Scotland) Regulations 2007#

On each occasion where it occurs in regulation 74(10)(b) and (c) (procedure and costs on appeals under regulation 72) for “excluding” substitute “including”.

Contains public sector information licensed under the Open Government Licence v3.0.