Contents
Article 1Citation and commencement#
This Order may be cited as the Firefighters’ Pension Schemes (Scotland) Amendment (No. 2) Order 2024 and comes into force on 11 December 2024.
Article 2Amendment of the Firefighters’ Pension Scheme (Scotland) Order 2007#
Schedule 1 (the new firefighters’ pension scheme (Scotland)) of the Firefighters’ Pension Scheme (Scotland) Order 2007 is amended in accordance with the schedule of this Order.
Schedule · Amendment of schedule 1 of the Firefighters’ Pension Scheme (Scotland) Order 2007
(1)In Part 1 (citation and interpretation), in rule 2(1) (interpretation), in the definition of “extended limited period”, for “2022” substitute “2015”.
(2)In Part 5 (awards on death)—
(a)in rule 1B (death grant for extended limited period)—
(i)in paragraph (2), for “30 September 2024” substitute “17 September 2025”,
(ii)in paragraph (3), for “30 September 2024” substitute “17 September 2025”,
(b)in rule 1C (additional death grant)—
(i)in paragraph (1)(c), for “31 March 2025” substitute “17 September 2025”,
(ii)in paragraph (2), for “31 March 2025” substitute “17 September 2025”,
(iii)in paragraph (3), for “30 September 2024” substitute “17 September 2025”.
(3)In Part 11 (pensionable pay, pension contributions and purchase of additional service)—
(a)in rule 5B (purchase of service during the extended limited period), in paragraph (15), for “31 March 2025” substitute “17 September 2025”,
(b)in rule 6D (compensation deduction), in paragraph (2), after “(“the compensation scenario”)” insert “, together with interest calculated at the past interest rate and applied to that amount of tax relief as described under rule 6(A)(13) taking into account any tax relief on mandatory special period contributions that has been received through PAYE income”.
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