The Police Pension Account (Scotland) Regulations 2010
| Jurisdiction | Scotland |
| Citation | SSI 2010/232 |
| Year | 2010 |
2010 No. 232
Pensions
The Police Pension Account (Scotland) Regulations 2010
Made 10th June 2010
Laid before the Scottish Parliament 10th June 2010
Coming into force 5th July 2010
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1 and 7 of the Police Pensions Act 19761and all other powers enabling them to do so.
In accordance with section 1(1) of that Act the Scottish Ministers have consulted with the Police Negotiating Board for the United Kingdom2.
Citation, commencement, effect and extent
1.—(1) These Regulations may be cited as the Police Pension Account (Scotland) Regulations 2010.
(2) These Regulations come into force on 5th July 2010 but have effect from 1st April 20103.
(3) These Regulations extend to Scotland only.
Interpretation
2. In these Regulations—
the “1967 Act” means the Police (Scotland) Act 19674;
the “1987 Regulations” means the Police Pensions Regulations 19875;
the “2007 Regulations” means the Police Pensions (Scotland) Regulations 20076;
“financial year” means the period of twelve months ending on 31st March;
the “Injury Benefit Regulations” means the Police (Injury Benefit) (Scotland) Regulations 20077;
“police authority” has the meaning given by section 50(b) of the 1967 Act and in relation to an inspector of constabulary, it means the Scottish Ministers;
“police authority employer contributions” has the meaning given by regulation 5(1);
“police force” has the meaning given by section 50(c) of the 1967 Act;
“Police Operating Account” in relation to each police authority means the general account kept and maintained by a police authority by virtue of section 93 of the Local Government (Scotland) Act 1973;
“Police Pension Account” in relation to each police authority means the pension account to be established by it in accordance with regulation 3(1);
“proper accounting practices” has the meaning given by section 12 of the Local Government in Scotland Act 20038;
“regular police officer” means a member of a police force, an inspector of constabulary and an officer engaged on relevant service and a specified employee of SOCA;
“relevant service” has the meaning given by section 38A of the 1967 Act;
“serviceman” in relation to the 1987 Regulations, has the meaning given by Schedule A to those Regulations; and in relation to the 2007 Regulations has the meaning given by Schedule 1 to those Regulations; and
“specified employee of SOCA” has the meaning given by Schedule A to the 1987 Regulations.
Establishment, maintenance and operation of a Police Pension Account
3.—(1) Every police authority must establish a separate account for police pensions.
(2) A Police Pension Account must be established for the financial year ending on 31st March 2011 and maintained for each subsequent financial year.
(3) Every police authority must keep accounts in respect of all payments into or out of its Police Pension Account.
(4) Such accounts must be maintained in accordance with proper accounting practices.
(5) Except as may otherwise be provided in these Regulations—
(a)
(a) any sum paid or repaid to a police authority for the purposes of the regulations mentioned in paragraph (6) is receivable into that authority’s Police Pension Account; and
(b)
(b) any sum paid or repaid by a police authority for the purposes of the regulations mentioned in paragraph (6) is payable out of that authority’s Police Pension Account.
(6) For the purposes of paragraph (5), the regulations mentioned in this paragraph are—
(a)
(a) the 1987 Regulations;
(b)
(b) the 2007 Regulations; and
(c)
(c) any other previous regulations making provision for police pensions, in connection with rights acquired and liabilities incurred under such regulations (including such rights and liabilities which have been transferred to a police authority).
Particular payments into and out of the Police Pension Account
4.—(1) Without prejudice to the generality of regulation 3(5), the following payments which are receivable by a police authority are to be paid into that authority’s Police Pension Account—
(a)
(a) pension contributions receivable from regular police officers under regulation G2(1) (pensionable contributions payable by regular policeman) of the 1987 Regulations or regulation 7(1) (pension contributions payable by regular police officers) of the 2007 Regulations;
(b)
(b) sums receivable from regular police officers under regulation F1(1A)(b) or (1B)(b) (reckoning of pensionable service), G3 (additional or further contributions) or G6 (payments by women to enhance widowers’ award) of the 1987 Regulations or regulation 10(2)(b) (reckoning of pensionable service) of the 2007 Regulations;
(c)
(c) sums receivable from regular police officers under regulation F4 (previous service reckonable on payment) or F5 (previous service reckonable at discretion of police authority) of the 1987 Regulations or regulation 13 (previous service reckonable on payment) of the 2007 Regulations;
(d)
(d) transfer values receivable from regular police officers under regulation F6(1)(c) (previous service reckonable under current interchange arrangements) of the 1987 Regulations or regulation 15(1)(b) (service reckonable by reason of transfer value) of the 2007 Regulations;
(e)
(e) sums receivable in pursuance of an election under regulation 3 (election to purchase increased benefits) of the Police Pensions (Purchase of Increased Benefits) Regulations 19879or regulation 56(2) (election to purchase increased benefits) of the 2007 Regulations;
(f)
(f) sums receivable from regular police officers under regulation 85(3) (payment on behalf of officers of lifetime allowance charge) of the 2007 Regulations;
(g)
(g) sums receivable from regular police officers under regulation F10(6) (transfer values payable following cessation of contributions) of the 1987 Regulations or regulation 78(6) (transfer values payable on leaving the police service or ceasing to make pension contributions) of the 2007 Regulations; and
(h)
(h) transfer values receivable in accordance with regulation F11 (mis-sold pensions) of the 1987 Regulations or regulation 80 (mis-sold pensions) of the 2007 Regulations.
(2) Without prejudice to the generality of regulation 3(5), the following payments which are payable by a police authority are to be paid out of that authority’s Police Pension Account—
(a)
(a) awards payable under Part B (personal awards), C (widows’ awards), D (children’s awards) or E (awards on death – additional provisions) of the 1987 Regulations or Part 4 (pension awards) of the 2007 Regulations;
(b)
(b) sums payable under regulation F4(3) (previous service reckonable on payment) or F5(3) (previous service reckonable at discretion of police authority) of the 1987 Regulations;
(c)
(c) sums payable under regulation G4(4)(a) (election not to pay pension contributions) of the 1987 Regulations or regulation 9(4) (election not to pay pension contributions) of the 2007 Regulations;
(d)
(d) awards payable under Part M (pension sharing) of the 1987 Regulations or Part 6 (pension sharing: pension credit members) of the 2007 Regulations;
(e)
(e) awards payable under Part N (increased pension entitlement) of the 1987 Regulations;
(f)
(f) transfer values payable under regulation F10 (transfer values payable following cessation of contributions) of the 1987 Regulations or regulation 78 (transfer values payable on leaving the police service or ceasing to make pension contributions) of the 2007 Regulations;
(g)
(g) amounts payable on behalf of a regular police officer under regulation 85 (payment on behalf of officers of lifetime allowance charge) of the 2007 Regulations; and
(h)
(h) sums payable under regulation 86(2)(a) (reduction of benefits where lifetime allowance charge payable) of the 2007 Regulations.
Police authority contributions
5.—(1) In each financial year a police authority must transfer from its Police Operating Account into its Police Pension Account, contributions (“police authority employer contributions”) at the rate of 24.7% of the pensionable pay of a regular police officer in respect of any period during which pension contributions are paid by the officer under regulation G2(1) (pension contributions payable by regular policeman) of the 1987 Regulations or regulation 7(1) (pension contributions payable by regular police officers) of the 2007 Regulations or are treated as being so paid.
(2) For the purposes of paragraph (1), the periods during which pension contributions are treated as being paid by a regular police officer are—
(a)
(a) any period of unpaid maternity leave which falls within the first 26 weeks of any period of maternity leave;
(b)
(b) any period reckonable as pensionable service in accordance with regulation F1 (reckoning of pensionable service), F4 (previous service reckonable on payment) or F5 (previous service reckonable at discretion of police authority) of the 1987 Regulations or regulation 10 (reckoning of pensionable service) or 13 (previous service reckonable on payment) of the 2007 Regulations; and
(c)
(c) any period during which pension contributions are not or have not been paid by a serviceman in the circumstances mentioned in the proviso to regulation I8(1) (pension contributions etc.) of the 1987 Regulations or the proviso to regulation 95(2) (pensionable service and pension contributions) of the 2007 Regulations.
(3) Subject to paragraph (4), in this regulation “pensionable pay” has the meaning assigned to it by regulation G1(1) and (1A) (pensionable...
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