local government PART 1 GENERAL Citation, commencement, interpretation and retrospection 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of the principal Regulations 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 THE TAX REGIME Requirements for admission agreements 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Further restrictions on eligibility 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Periods of membership: “total membership” 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . High earners 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Members’ contributions 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employer’s discretion to reduce member’s contribution rate 8 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Where, before its deletion by paragraph (1), a member’s liability to make contributions to the Scheme has been reduced or, as the case may be, extinguished in accordance with regulation 14, his employing authority may recover any such contributions as would otherwise have been made. Inland revenue limits on contributions 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Limit on total amount of benefits and deduction of tax 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculations 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Final pay 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue restrictions 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Retirement after normal retirement date 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Re-employed and rejoining deferred members 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Surrenders of pensions 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements as to time of payment 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guaranteed minimum pensions etc. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Surviving spouse’s or civil partner’s long-term pension 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reduction of some surviving spouses’ pensions 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “eligible child” 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Children’s long-term pensions 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commutation: small pensions 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commutation: exceptional ill-health 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Scope of Part III: limits on benefits 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power of employing authority to increase total membership 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of increases under this Chapter for older members 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to increase total membership 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of increases under this Chapter for older members 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Election for pension in lieu of retirement grant 30 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations , he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for the whole or part of the retirement grant or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health retirement grant to be used instead by the Scheme to provide pension for him. Election for lump sum in lieu of pension 31 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for part of the pension or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health pension to be used instead by the Scheme to provide a lump sum for him. Retirement benefits 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections as to use of accumulated value of AVCs 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application and investment of SCAVCs 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts and audit 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employer’s further payments 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Over-provision: calculation and return of surplus AVC and SCAVC funds 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rights to return of contributions 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commencement of pensions 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treatment of other benefits 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decisions as to status of employees and decisions as to benefits 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statements of policy concerning exercise of discretionary functions 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commutation: small pensions 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commutation: serious ill-health 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matters to be included in an admission agreement in certain cases 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excluded membership 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue restrictions 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 THE 85 YEAR RULE Normal retirement 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other early leavers: deferred retirement benefits and elections for early payment 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Re-employed and rejoining deferred members 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to increase total membership 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commencement of pensions 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right to count a credited period 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Credited periods for transferring members with mis-sold pension rights 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rights as to service not matched by credited period 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 TRANSITIONAL PROVISIONS Transitional provisions and savings 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right to opt out 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 GOVERNANCE AND COMMUNICATION POLICY STATEMENTS Governance policy statement 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Communication policy statements 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 6 MINOR TECHNICAL AMENDMENTS Further restrictions on eligibility 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . First instance decisions 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sealed with the Official Seal of the Department of the Environment on 9th March 2007. J Ritchie A senior officer of the Department of the Environment