PENSIONS Citation, commencement and effect 1 1 These Regulations may be cited as the Local Government Pension Scheme (Scotland) Amendment Regulations 2005. 2 These Regulations shall come into force on 30th June 2005 but regulation 3 shall have effect from 8th December 2002. Amendment of the Local Government Pension Scheme (Scotland) Regulations 1998 2 The Local Government Pension Scheme (Scotland) Regulations 1998 (referred to in these Regulations as “the principal Regulations”) are amended in accordance with regulations 3 to 47 below. Paternity and adoption 3 The principal Regulations are amended in accordance with Schedule A to these Regulations. General eligibility for membership: employees of Scheme employers etc. 4 In regulation 3(1), after “regulation 4” insert “, regulation 4A”. Employees of non-Scheme employers: community admission bodies 5 For regulation 4 substitute– Employees of non-Scheme employers: community admission bodies 4 1 Subject to the requirements of this regulation and regulation 4B, an administering authority may make an admission agreement with any community admission body. 2 Community admission bodies are– a a body which provides a public service in the United Kingdom otherwise than for the purpose of gain and which either– i has sufficient links with a Scheme employer for the body and the Scheme employer to be regarded as having a community of interest, whether because the operations of the body are dependent on the operations of the Scheme employer or otherwise, or ii is approved by the Scottish Ministers for the purposes of admission to the Scheme; b a body to the funds of which any Scheme employer contributes; c a body representative– i of local authorities; ii of local authorities and officers of local authorities; iii of officers of local authorities which is formed for the purpose of consultation as to the common interests of local authorities and the discussion of matters relating to local government; or iv of Scheme employers; and d a voluntary organisation engaged in the provision of services under– i Part III of the National Health Service (Scotland) Act 1978 ; ii Part III of the National Assistance Act 1948 ; iii the Disabled Persons (Employment) Act 1958 ; iv the Mental Health (Scotland) Act 1984 or the Mental Health (Care and Treatment) (Scotland) Act 2003 ; or v section 14 of the Social Work (Scotland) Act 1968 (which places a duty on local authorities to provide domiciliary services and laundry facilities to certain households). 3 Approval under paragraph (2)(a)(ii) may be subject to such conditions as the Scottish Ministers think fit and they may withdraw approval at any time if such conditions are not met. 4 Where, at the date that the admission agreement is made with a body within paragraph (2)(b), the contributions paid to the body by any one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources, it must be a term of the admission agreement that the Scheme employer who provides funding (and, if more than one, all of them) guarantees the liability of the body to pay all amounts due from it under the Regulations. Employees of non-Scheme employers: transferee admission bodies 4A 1 Subject to the requirements of this regulation and regulation 4B, an administering authority may make an admission agreement with any transferee admission body. 2 A transferee admission body is a body, other than a community admission body, that is providing, or will provide– a a service or assets in connection with the exercise of a function of a Scheme employer as a result of– i the transfer of the service or assets by means of a contract or other arrangement; or ii guidance provided under section 2 of the Local Government in Scotland Act 2003 (requiring a local authority to have regard to guidance provided by the Scottish Ministers on performance of its duties) or a statement of findings under section 3 of that Act (which allows the Accounts Commission for Scotland to take certain actions following a report on a local authority by the Controller of Audit); or b a public service and which is approved by the Scottish Ministers for the purposes of admission to the Scheme. 3 Only those employees of the transferee admission body who are employed in connection with the provision of the service or assets referred to in paragraph (2) are eligible to be members of the Scheme. 4 In the case of an admission agreement with a transferee admission body under paragraph (2)(a) the Scheme employer, if it is not also the administering authority, must be a party to the admission agreement. 5 Approval under paragraph (2)(b) may be subject to such conditions as the Scottish Ministers think fit and they may withdraw approval at any time if such conditions are not met. 6 An admission agreement with a transferee admission body shall require that– a in the case of a body under– i paragraph (2)(a), the Scheme employer; or ii paragraph (2)(b), the transferee admission body, to the satisfaction of the administering authority, shall carry out an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of the service or assets by reason of the insolvency, winding up or liquidation of the transferee admission body; and b that where the level of risk identified by the assessment is such as to require it, the transferee admission body shall enter into an indemnity or bond to meet the level of risk identified. 7 The indemnity or bond must be with– a a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits or to effect and carry out contracts of general insurance; b an EEA firm of the kind mentioned in paragraph (5)(b) and (d) of Schedule 3 to that Act, which has permission under paragraph (15) of that Schedule (as a result of qualifying for authorisation under paragraph (12) of that Schedule) to accept deposits or to effect and carry out contracts of general insurance; or c a person who does not require permission under that Act to accept deposits, by way of business, in the United Kingdom. 8 An admission agreement with a transferee admission body shall make provision for the relevant matters set out in Schedule 2A. 9 Where a transferee admission body undertakes to meet the relevant requirements of this regulation, and– a in the case of a body under paragraph (2)(a), the Scheme employer undertakes to meet the relevant requirements of this regulation; or b in the case of a body under paragraph (2)(b), the Scottish Ministers approve the body for admission to the Scheme and the conditions, if any, to which the approval is subject have been met, an administering authority must admit to the Scheme the eligible employees of the transferee admission body specified by the body and where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations. Requirements for admission agreements 4B 1 In regulations 4 and 4A an admission agreement is an agreement that all or any specified class of the admission body’s employees may be members. 2 An admission agreement must terminate if the admission body ceases to be such a body and may make such other provision about its termination as the parties consider appropriate. 3 When an administering authority makes an admission agreement, it must promptly inform the Scottish Ministers of the date the agreement takes effect, the admission body’s name and, in the case of an admission agreement with a transferee admission body under paragraph 4A(2)(a), the name of the relevant Scheme employer. 4 An administering authority must notify the Commissioners of the Inland Revenue of the admission of an admission body within the time prescribed in regulations made under section 605 of the Taxes Act 1988 (which provides for regulations to be made regarding the provision of information) and provide such information as may be so prescribed. 5 An administering authority and an admission body may make an admission agreement despite that the fact that they do not exercise their functions or provide services or assets in areas that overlap or adjoin each other. 6 Any question which may arise between the parties to an admission agreement relating to the construction of the agreement or the rights and obligations under that agreement shall be referred in writing for determination to the Scottish Ministers. 7 An employee of an admission body may not be a member if he is a member of another occupational pension scheme (within the meaning of section 1 of the Pension Schemes Act 1993 ) other than where the accrual of benefits under the occupational pension scheme would not affect approval of the Scheme as an approved scheme. 8 These Regulations apply to employment with an admission body in which the employee is an active member in the same say as if the admission body were a Scheme employer. . Further restriction on eligibility 6 In Regulation 5– a for regulation 5(10) substitute– 10 A person who is a member and is an employee of a transferee admission body is treated as leaving a local government employment when he ceases to be employed in connection with the provision of the service or assets under regulation 4A(2) as a result of which employment he became eligible to join the Scheme. ; and b after paragraph (5)(10) insert– 11 A person may be a member of the Scheme notwithstanding that he is entitled to be a member of the National Health Service Superannuation Scheme for Scotland (the “ NHS Scheme”) if– a his entitlement to be a member of the NHS Scheme is by reason of his employment by an NHS Scheme employing authority as a result of a prescribed arrangement under section 15 of The Community Care and Health (Scotland) Act 2002 (delegation etc. between local authorities and NHS bodies); b he is specified in, or within a class of employees specified in, an admission agreement made between an administering authority and an NHS Scheme employing authority; and c he was an active member of the Scheme immediately before his employment by the NHS Scheme employing authority. . Periods of membership: “total membership” 7 In regulation 8(2), for “regulations 9, 10 and 31” insert “regulations 9, 10, 28, 31A and Schedule 4”. Meaning of “pay” 8 In regulation 12, omit paragraphs (5), (6) and (7). Calculations 9 In regulation 19(6), omit sub-paragraph (a). Final pay 10 Omit regulation 20(8). Normal retirement 11 In regulation 24– a in paragraph (3) omit “who was not a member immediately before the commencement date”; and b for paragraph (4) substitute– 4 But the NRD of a member who was a member immediately before the commencement date is– a his 60th birthday if on the day before that day he has total membership of at least 25 years; or b the day after the date on which he first has such total membership if that date is on or after his 60th birthday but before his 65th birthday. . Ill-health 12 In regulation 26(5), for the definition of “permanently incapable” substitute– “permanently incapable” means that the member will, more likely than not, be incapable, until, at the earliest, his 65th birthday. . Amounts of ill-health pension and grant 13 In regulation 27– a for paragraphs (4) and (5) substitute– 4 Where a member becomes entitled to a further ill-health pension and grant (because of having been a member in two or more employments), the multiplier for the further ill-health pension and grant will be the total membership without enhancement. 5 But paragraph (4) does not apply to a member who becomes entitled to a further ill-health pension and grant as a result of being in concurrent employments which cease simultaneously. ; b in paragraph (6)– i after the words “the resulting period” insert “by multiplying it”; and ii for “but see paragraph (9)” substitute “but see paragraphs (6A) and (9)”; and c after paragraph (6), insert the following paragraph– 6A The member’s enhanced membership period must not be reduced below that which is calculated by reference to his membership in whole-time employment, disregarding his membership in part-time employment. . Re-employed pensioners 14 For regulation 28, substitute– 28 1 Where a pensioner member becomes an active member again, his former membership shall be taken into account only for the purpose of calculating– a whether he has the necessary total membership referred to in– i regulation 18(1)(a) to be entitled to benefits under this Chapter; and ii regulation 27(1) to be entitled to calculate his ill-health pension and grant by reference to the enhanced membership period; and b total membership in regulation 51 (power of employing authority to increase total membership). . Further provisions about elections under regulation 28 15 Omit regulation 29. Other early leavers: deferred retirement benefits and elections for early payment 16 In regulation 30(7), for “payable from his NRD without reduction” substitute “without reduction, payable from his NRD or such earlier date on or after his 60th birthday as the member elects provided that the sum of the items referred to in sub-paragraphs (a) to (c) of paragraph (4) is 85 years or more”. Concurrent employments 17 After regulation 31, insert– Concurrent employments 31A 1 Where a person– a ceases to be an active member in one employment in respect of which he had at least two years' total membership (“the first employment”); and b continues as an active member in another employment he held concurrently with the first employment, he may elect to have his former membership in respect of the first employment aggregated with his membership in that other employment. 2 If he so elects, the provisions of regulation 31 shall apply as if references to– a his former membership or former active membership were references to his membership from his first employment; b the new employment were references to his concurrent employment; and c the employment in which he becomes an active member again were references to that concurrent employment. 3 If no election is received within one month of a notification by an administering authority to a person of his right to elect under paragraph (1), the administering authority may aggregate his former membership in respect of the first employment with his membership in the other employment. 4 In the case of a person to whom this regulation applies, the period of membership which will be aggregated with his membership from the concurrent employment will be equal to his membership from his first employment, as reduced under regulation 10(4) if the first employment was part-time, multiplied by the fraction– whole-time rate of pay in the first employment whole-time rate of pay in concurrent employment where the rate of pay in each case is the annual pay as defined in regulation 12 on the last day of employment in the employment which has ceased. . Reduction of death grants: re-employed pensioners 18 Omit regulation 38. Meaning of “eligible child” 19 For regulation 43(1), substitute– 1 The eligible child of a deceased member is– a the deceased’s legitimate or adopted child; or b a child who was wholly or mainly dependent on the deceased at the time of his death or, where the child is born after the member’s death, who would have been so dependent if he had been born before or on the date of the deceased member’s death; but does not include a child who was born on or after the first anniversary of the date of the deceased’s death. . Dependants of re-employed pensioners 20 Omit regulation 47. Power of employing authority to increase total membership 21 In regulation 51– a in the heading, omit “of members leaving employment at or after 50”; b in paragraph (1), for “a member who leaves his employment on or after his 50th birthday” substitute “an active member”; c for paragraph (2) substitute– 2 A member’s total additional membership (including additional membership in respect of different employments) must not exceed– a 6 243/365 years; b the period by which the member’s total membership falls short of 40 years; or c the period by which the member’s total membership falls short of the total membership the member will have if he continues as an active member until he is 65, whichever is the shortest. ; d omit paragraphs (3), (4) and (5); e in paragraph (7), for sub-paragraph (b) substitute– b such longer period as the employing authority and the administering authority agree. ; and f omit paragraph (9). Power of employing authority to increase total membership of new members 22 Omit regulation 52. Election for pension in lieu of retirement grant 23 In regulation 57(1), omit “has attained the age of 50 and”. Retirement benefits 24 In regulation 63(2), for “as soon as reasonably practicable” substitute “at any time prior to the 75th birthday of the member”. Elections as to use of accumulated value of AVCs 25 For regulation 65, substitute– 65 1 Subject to paragraph (8), this regulation applies where a person– a leaves his employment with the employer who was his employing authority when he made an election under regulation 59(1) or 59(11) without entitlement to the immediate payment of retirement benefits; b stops being an active member without leaving that employment; c leaves his employment with the employer who was his employing authority when he made an election under regulation 59(1) or 59(11) with entitlement to the immediate payment of retirement benefits– i under regulation 24 (normal retirement) or 25 (redundancy etc.); or ii by virtue of an election under regulation 30 (early payment); or d becomes entitled to an ill-health pension under regulation 26. 2 Subject to paragraph (7), a person must elect to have the accumulated value used– a where paragraph (1)(a) applies to him, in one or more of the permissible ways; and b where paragraph (1)(b) applies to him, in the way mentioned in paragraph (3)(b). 3 The permissible ways are– a to subscribe to an occupational pension scheme (other than the Scheme); b to subscribe to a personal pension scheme (including an additional voluntary contributions scheme, other than an FSAVC scheme); c to subscribe to a self-employed pension arrangement; or d to purchase an appropriate policy from one or more AVC insurance companies. 4 Where paragraph (1)(c) or (d) applies to a person, he may elect for the accumulated value to be used to provide additional pension for him under the Scheme, or partly to provide such pension for him. 5 Where a member makes and election under paragraph (4), he becomes entitled to such additional pension as is shown as appropriate in guidance issued by the Government Actuary. 6 The accumulated value may not be used to provide an additional lump sum benefit to the member unless it arises out of contributions made under any voluntary contributions scheme where the payments began before 8th April 1987. 7 Where a person who has stopped being employed by an employing authority or being a member receives– a a repayment of contributions under regulation 86; or b a payment under regulation 87(2), he must immediately be paid the accumulated value. 8 A person who made an election under regulation 59(1) or 59(11) prior to 30th June 2005 shall continue to have the rights to make elections as to the use of the accumulated value as under the provisions of this regulation prior to its amendment by The Local Government Pension Scheme (Scotland) Amendment Regulations 2005 and accordingly, so far as is necessary to give effect to those rights and to make provision for any matters incidental to them, those provisions shall be treated as if they had continued in effect. 9 In this regulation, “the accumulated value” means the accumulated value of the additional contributions invested under regulation 63(1). . Accounts and audit 26 After regulation 75, insert– Funding strategy statement 75A 1 Each administering authority shall, after consultation with such persons as they consider appropriate, prepare, maintain and publish a written statement setting out their funding strategy. 2 In preparing and maintaining the statement, the administering authority shall have regard to– a the guidance set out in the document published in March 2004 by the Chartered Institute of Public Finance and Accountancy (“ CIPFA ”), and called “CIPFA Pensions Panel Guidance on Preparing and Maintaining a Funding Strategy Statement (Guidance note issue No.6)”; and b the statement of investment principles published by the administering authority under regulation 9A of the Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Regulations 1998 . 3 The first such statement shall be published on or before 31st March 2006. 4 The statement shall be revised and published by the administering authority following, and in accordance with, any– a material change in their policy on the matters set out in the statement; and b material change to the statement of investment principles under regulation 9A(4) of the Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Regulations 1998. . Actuarial valuations and certificates 27 After regulation 76(5), insert– 5A The actuary must have regard to the administering authority’s funding strategy statement published under regulation 75A. . Special circumstances where revised actuarial valuations and certificates must be obtained 28 In regulation 77(2A)– a for “a guarantee or indemnity” substitute “an indemnity or bond”; and b for “showing the revised contributions due from each employing authority who contributes to that fund” substitute– showing– in the case where the outgoing body is a transferee admission body within the meaning of regulation 4A(2)(a), the revised contributions due from the body which is the Scheme employer in relation to that outgoing admission body; and in any other case, the revised contributions due from each employing authority who contributes to that fund. . Employer’s further payments 29 In regulation 79– a omit paragraph (2); and b in paragraph (4)– i omit “, 52 or 136”; and ii for “(but, in the case of resolutions under regulations 51 and 136, only so far as not paid under paragraph (1) or, as the case may be, paragraph (2))” substitute “(but, in the case of a resolution under regulation 51, only so far as not paid under paragraph (1)).”. Interest 30 In regulation 81(1), for “, 126 or 127” substitute “or 126”. Discontinuance of additional contributions 31 In regulation 82(9)(b), omit “and has not made an election under regulation 28”. Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested 32 In regulation 85(a)– a for “regulation 65(2)” substitute “regulation 65(4)”; b for “to acquire transfer credits in the Scheme” substitute “to provide additional pension for him under the Scheme”; and c for “transfer value” substitute “additional pension”. Rights to return of contributions 33 In regulation 86(4), for the words “to such period of membership as is appropriate in accordance with guidance issued by the Government Actuary” substitute– to a period of membership equal to the period of membership in the employment which has ceased, as reduced under regulation 10(4) if the employment which has ceased was part-time, multiplied by the fraction– whole-time rate of pay in the employment which has ceased whole-time rate of pay in the employment which is continuing where the rate of pay in each case is the annual pay as defined in Regulation 12 on the last day of employment in the employment which has ceased . Commencement of pensions 34 In regulation 92(2)– a omit sub-paragraph (b); and b after sub-paragraph (a) insert the following– b in a case where he elects under paragraph (7) of that regulation for an earlier date than his NRD, with that date; and c otherwise, with his NRD. First instance decisions 35 In regulation 96– a in paragraph (9), after “on the ground of ill-health” insert “or infirmity of mind or body”; and b for sub-paragraph (14)(b) substitute– “qualified in occupational health medicine” means holding a diploma in occupational medicine (D Occ Med) or an equivalent qualification issued by a competent authority in a Member State, Norway, Iceland or Liechtenstein (for the purposes of this definition, “a competent authority” has the meaning given by the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003 ), or being an Associate, a Member, or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of a Member State, Norway, Iceland or Liechtenstein. . Decision by appointed person and notice of it 36 At the end of regulation 100(4) insert– e a statement that OPAS (the Pensions Advisory Service) is available to assist members and beneficiaries of the Scheme in connection with any difficulty with the Scheme which remains unresolved and the address at which OPAS may be contacted. . Decisions 37 In regulation 102(4)(e), for “difficulties which they have failed to resolve with the Secretary of State” substitute “any difficulty with the Scheme which remains unresolved”. Annual benefit statements 38 After regulation 105 insert– Annual benefit statements 105A 1 An administering authority shall issue an annual benefit statement to each of its active, deferred and pension credit members. 2 The first such statements must be issued on or before 1st April 2007 and subsequent statements must be issued on or before each 1st April thereafter. 3 An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which– a has been accrued by the member at the relevant date; and b in the case of an active member, is capable of being accrued by the member if he remains in the Scheme until his NRD. 4 The illustration shall be calculated– a in the case of active members, on the member’s pay (or, in the case of part-time employees, the whole-time equivalent) for the twelve-month period ending with the relevant date; b in the case of deferred members, on the member’s final pay; and c in the case of pension credit members, in accordance with regulation 150, as if the “normal benefit age” is the relevant date. 5 The relevant date– a is 31st March prior to the date that the statement is issued; or b such later date as the authority may choose. . Recovery or retention where former member has misconduct obligation 39 In regulation 113(3), for “regulation 65(5)” substitute “regulation 65(4)”. Inward transfers of pension rights 40 In regulation 121(2)– a insert “or” at the end of sub-paragraph (c); and b omit sub-paragraph (e). Right to count credited period 41 In regulation 122(4), after “and his NRD” insert “or, if earlier, the date on or after the member’s 60th birthday on which the sum of the items referred to in sub-paragraphs (a) to (c) of regulation 30(4) is 85 years or more”. Changes of fund 42 In regulation 126– a in paragraph (2), for “(but see paragraph (3))” substitute “(but see paragraphs (3) and (3A))”; and b for paragraph (3), substitute– 3 Where paragraph (2) applies as respects 10 or more members by virtue of a single event, the amount of the payment under that paragraph shall be determined by agreement between the actuary appointed by the administering authority by which the payment must be made and the actuary appointed by the administering authority to which it must be made. 3A Where the actuaries cannot agree on the amount within 12 months of the date of transfer or, where there is more than one date of transfer, the date of the last transfer which relates to the single event, the matter shall be referred to a third actuary, chosen by agreement between the actuaries or, in default of agreement, by the President of the Scottish Faculty of Actuaries, and his determination shall be final. 3B The cost of determining the amount to be transferred shall be paid in equal shares by the member’s former appropriate fund and the member’s new appropriate fund. . Liability for combined benefits 43 Omit regulation 127. Conversion of periods credited under Discretionary Payments Regulations etc. into membership 44 Omit regulation 136. Interpretation 45 In Schedule 1– a in the definition of “admission agreement”, for “regulation 4(2)” substitute “regulation 4B(1)”; b in the definition of “admission agreement employee”, for “regulation 4(15)” substitute “regulation 4B(8)”; c in the definition of “admission body” for “regulation 4(8)” substitute “regulations 4(2) and 4A(2)”; and d in the definition of “Scheme employer”, for “regulation 4(15)” substitute “regulation 4B(8)”. Matters to be included in an admission agreement in certain cases 46 For Schedule 2A, substitute Schedule 2A as set out in the Schedule B to these Regulations. Revenue restrictions 47 In Schedule 4– a in paragraph 1(1), for the definition of “continuity break” substitute– “continuity break” is a change of employment from a Scheme employer (including an admission body) to– a community admission body within– regulation 4(2)(a)(ii); or regulation 4(2)(b) where, at the date that the admission agreement is made, the contributions paid to the body by any one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources; or a transferee admission, but does not include a change in the case of a person who was a member of the Scheme on 13th January 2000. ; b in the heading above paragraph (8), for “regulations 52 and 54” substitute “regulation 54”; c in paragraph (8)(1), omit “52 or”; and d in paragraph (8)(3), omit paragraph (a). Transitional provisions 48 1 Nothing in regulations 8 and 10 will affect the amount of pay or final pay determined in accordance with an agreement made under regulation 12(5) of the principal Regulations prior to 30th June 2005. 2 This paragraph applies to a member, who was a re-employed pensioner member on 30th June 2005, where the member– a has written to the appropriate administering authority within six months of that date to elect that the amendments in these Regulations in relation to regulations 28, 29 and 47 of the principal Regulations do not apply to them; and b has remained in the same employment, unless subject to a transfer, from that date until he or she retired or died. 3 Nothing in these Regulations shall prevent a member to whom paragraph (2) applies from electing for a single pension in accordance with regulations 28 and 29 of the principal Regulations. 4 Nothing in the Regulations shall affect the calculation of benefits under regulation 47 of the principal Regulations in respect of a member to whom paragraph (2) applies. 5 Nothing in these Regulations shall prevent an authority from being obliged to make payments to another authority in accordance with regulation 127 of the principal Regulations (liability for combined benefits), or, in the case of an overdue payment, to pay interest under regulation 81 of the principal Regulations. 6 Nothing in these Regulations shall affect any admission agreement made in accordance with the principal Regulations before the date on which these Regulations came into force and so far as it is necessary to give effect to any such agreement, the principal Regulations shall be treated as if they had continued in effect without the amendments made by these Regulations. 7 So far as it is necessary to give effect to the entitlements in this regulation and to make provision for any matters incidental to them, the principal Regulations shall be treated as if they had continued in effect without the amendments made by these Regulations. Right to opt out 49 1 Where– a apart from this regulation, the amendments made by these Regulations would place any relevant beneficiary in a worse position than that in which he or she would otherwise be; and b that relevant beneficiary so elects by notice in writing given to the appropriate administering authority within the period of six months beginning with the date which these Regulations come into force; then the principal Regulations shall have effect in relation to him or her as if those amendments had never been made. 2 For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who– a ceased to hold an employment in respect of which he or she was a member (whether or not he or she had subsequently recommenced any such employment); or b died while in such employment, before the date on which these Regulations come into force. TAVISH SCOTT Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 31st May 2005