The Local Government Superannuation (Scotland) Regulations 1987

means the actual and potential liabilities of the fund in connection with any service or employment before any transfer takes place.

means the amount by which the accrued pension would be reduced in connection with retirement pension under section 30 of the Insurance Act or section 28 of the Social Security Act 1975 or graduated retirement benefit under section 36 of the Insurance Act.

means the annual retirement pension (however named) to which, having regard to regulations E1(3) and E32(2) and apart from any reduction falling to be made in that pension in connection with a retirement pension under section 30 of the Insurance Act or section 28 of the Social Security Act 1975 or graduated retirement benefit under section 36 of the Insurance Act, the person would have become entitled if, on the date when he ceased to be employed in his local government employment— (a) he had attained the age of 65 years;

means the lump sum retiring allowance (however named) to which the person would have become entitled if, on the date when he ceased to be employed in his local government employment— (a) he had attained the age of 65 years, and (b) (a) where the person ceased to be employed in that employment before 31st March 1972, he had complied with any requirement as to a minimum period of qualifying service and, notwithstanding anything in any enactment— (A) if in that employment he was a contributory employee within the meaning of the Act of 1937, for the purpose of calculating the amount of that allowance his service had been calculated in accordance with regulation 4(1) to (1B) of the Benefits Regulations;

means the remuneration received by an employee in respect of his employment with an employing authority during the final year of his employment, except that if the annual remuneration in either of the two consecutive preceding years was higher, then the pay received in either of those years, whichever is the greater, shall be deemed to be the annual pay received by the employee in the final year of his employment with an employing authority;

means 16th May 1974;

means such a scheme which is a contracted-out scheme within the meaning of the Pensions Act.

includes a return of contributions but does not include a benefit specified in Part L or regulation F6(11) or (15).

means any allowance or lump sum payable under this Part;

includes a body treated as one of the Community institutions for the purposes of the Communities scheme;

includes companies established under the law of any territory outside the United Kingdom;

means a person with war service who died after 31st March 1978 and in relation to whom the conditions specified in regulation F3(2) to (10) were or are deemed to have been satisfied when he died;

means a scheduled body or the Scottish Special Housing Association in whose employment the employee was immediately before he ceased to be employed under the terms of regulation K2;

means, in relation to a retired officer of the armed forces of the Crown who is re-employed in those forces, any service pension drawn in respect of such period of re-employment, or any addition to the normal pay attaching to the post in which the officer is re-employed which is granted by reason of the officer’s former employment in those forces;

means the successor to the local authority administering the superannuation fund to which the person last contributed before entering overseas employment;

means— (a) in relation to a person who became, or ceased to be, employed in his local government employment before 16th May 1974, the local authority within the meaning of the Act of 1937 maintaining the superannuation fund to which the person became a contributor after he ceased to be employed in non-local government employment or, as the case may be, was last a contributor before he became employed in approved non-local government employment;

means a person who is not entitled in respect of the deceased to either—

means the National Health Service (Superannuation) (Scotland) Regulations 1961 to 1974;

means securities in respect of which a listing has been granted and not withdrawn— (a) on a stock exchange in the United Kingdom which is a recognised stock exchange within the meaning of the Prevention of Fraud (Investments) Act 1958, or (b) on a stock exchange outside the United Kingdom of international repute;

means a local authority within the meaning of the Local Government (Scotland) Act 1973 or the Local Government Act 1972, the Common Council of the City of London, the Council of the Isles of Scilly, and a district council within the meaning of the Local Government (Northern Ireland) Act l972;

means the lower earnings limit prescribed for the purposes of section 4(1) of the Social Security Act 1975 applying at the time the employee ceases to be employed or, if earlier, at the end of the period used to determine annual pay;

means the body which becomes the employing authority in relation to a person so transferred or appointed;

means employment to which a person is so transferred or appointed;

means the local authority administering the superannuation fund to which the person contributes after first becoming a pensionable employee;

has the same meaning as in regulation Q2(1)(a) and “new employing authority” is to be construed accordingly;

includes naval, military and air force pensions, retired pay, and gratuities (other than war gratuities to which section 23 of the Finance (No.2) Act 1945, which exempted war gratuities from income tax, applies and gratuities paid to former members of the Palestine Police Force);

means any scheme or arrangement comprised in one or more instruments or agreements and having, or being capable of having, effect in relation to one or more descriptions or categories of employments so as to provide benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of earners with qualifying service in an employment of any such description or category;

means employment in the service of— (a) the central or local government of an overseas country or a government constituted for two or more overseas countries or any Authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more overseas countries;

means the earliest age at which, if the employee were to remain a pensionable employee without any break of service, he would become entitled by virtue of regulation E2(1)(a) or (b)(ii), if he then ceased to be employed, to a retirement pension or, if at the birthday next following an election under regulation C8(5)(c) he satisfies the requirements of regulation E2(1)(a), the age at which he has indicated he intends to retire.

means a child who might become an eligible child on the woman’s death.

means employment or employments in England and Wales—

means the advice of a person, including an officer of theirs, who is reasonably believed by the administering authority to be qualified by his ability in, and practical experience of, financial matters;

means a period for which a person to whom this regulation applies was absent from duty as mentioned in paragraph (1) excluding any part of such period as would result in his reckonable service exceeding 45 years and disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years;

has the meaning given by regulation L7;

means period which— (a) is co-extensive with one of the intervals at which a person to whom this regulation applies was required under regulation C2(1) to contribute to the appropriate superannuation fund, and (b) includes all or part of a relevant absence;

has the meaning given by regulation L2(2).

means the Federated Superannuation System for Universities or the Federated Superannuation Scheme for Nurses and Hospital Officers or a scheme which the Secretary of State approved for the purposes of regulation P13 of the 1974 Regulations or approved under rule 3 or 3A of the Superannuation (Policy and Local Government Schemes) Interchange (Scotland) Rules 1948 to 1971 or a scheme to which any person contributed by reason of regulation N12(2) of the 1974 Regulations;

includes an annual pension under the former Regulations and a retirement pension under the 1974 Regulations.

means an amount payable under regulation C12 to or in respect of a pensionable employee by way of a return of contributions.

includes shares, stock and debentures;

means service or employment with any employer.

means investments— (a) in securities of, or in units or other shares of the investments subject to the trusts of unit trust schemes managed by, or in loans to or deposits with, any one body, or (b) in the acquisition, development or management of, or in any advance of money upon the security of, any separate interest in any one item of heritable property, or (c) in the acquisition of any one item of moveable property;

means, in relation to a scheduled body, a resolution passed in the manner in which an ordinary resolution of the body may be passed, except that 28 days' notice of the meeting at which the resolution is passed and of the terms in the manner in which notice for convening ordinary meetings of the body may be given.

means the local Act scheme to which an employee mentioned in paragraph (1) was subject immediately before 16th May 1974.

means the number of hours the employee is regularly or usually required to work by the scheduled body in each of those weeks.

means the number of weeks the employee is regularly or usually required to work by the scheduled body, and “the contractual hours” means the number of hours the employee is regularly or usually required to work by the scheduled body in each of those weeks.

means the annual rate at which an official pension within the meaning of the Pensions (Increase) Act 1971 would for the time being be payable if it had begun on 1st June 1972 and had then been payable at an annual rate of £250.

includes any period by reference to which an additional benefit has been granted under regulation E13 or under regulation 13 of the Benefits Regulations (both of which concern additional benefits for certain female nursing staff).

has the meaning given by section 29 of the Trade Union and Labour Relations Act 1974.

means— (a) any person transferred on or after 16th May 1975 by or under an Order or Regulations made under the Local Government (Scotland) Act 1973 which, in accordance with the provisions of section 216 of that Act, contain a provision as to the transfer of that person;

means the upper earnings limit prescribed for the purposes of section 4(1) of the Social Security Act 1975 applying at the time the employee ceases to be employed or, if earlier, at the end of the period used to determine annual pay;

means payments made voluntarily by a contributory employee for the purpose of securing benefits for his widow, children or other dependants and payments (other than payments made in respect of a liability which has been wholly discharged) of any of the following categories— (a) additional contributory payments of the kind referred to in section 2(3) and (4) of the Act of 1953;

means 50% of any period after 2nd September 1939 and before 30th June 1950 during which the employee concerned was over 18 years of age and was serving in the armed forces of the Crown, the merchant navy or mercantile marine, or in any of the women’s services specified in Schedule 14 and after which the employee concerned before 1st July 1950 entered the employment of an employing authority and remained in the employment of such a body, without there having been a continuous period of 12 months or more during which he was not employed by an employing authority, but does not include any war service of a kind specified in regulation F2(1) or taken into account for the purposes of Part F of these Regulations.