Legislation – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024

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Introduction

1 Citation, commencement and interpretation

2 Amendment of the 2014 Regulations

3 Statutory underpin: flexible retirement

4 Statutory underpin: calculation of final underpin amount

5 Statutory underpin: survivor’s guarantee amount calculation

6 Modification of the 2018 Regulations in respect of certain annual benefit statements

7 Amendment of the 2023 Regulations

8 Retrospective application and interpretation of Part 3

9 Members who retired or died before 1 October 2023

10 Pensioner member death grants in respect of members who died before 1 October 2023

11 Divorce or dissolution of civil partnership before 1 October 2023

12 Persons with underpin dates before 1 October 2023

13 Interest on payments under the statutory underpin

Signature

Explanatory note

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations make various amendments to the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 (“the 2014 Regulations”), following their amendment by the Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (“the 2023 regulations”), to correct minor errors and to align with the policy intention of the 2023 regulations. These Regulations also make various amendments to the 2023 regulations for similar purposes, and modify the Local Government Pension Scheme (Scotland) Regulations 2018 in relation to certain annual benefit statements.