
1 

(1) These Regulations may be cited as the Police Pensions Amendment (Increased Pension Entitlement) (Scotland) Regulations 2019.
(2) These Regulations come into force on 30 December 2019 and, subject to paragraph (3), have effect from 8 April 2019.
(3) Regulation 2, in so far as required to give effect to regulation 4, and regulation 4 have effect from 12 November 1979 to 8 April 2019.
(4) These Regulations extend to Scotland only.
2 
The Police Pensions Regulations 1987 are amended in accordance with regulations 3 to 6.
3 
In regulation N1 (interpretation)—
(a) in the definition of “the existing Orders”—
(i) for “and” after “Order 2008” substitute “,”,
(ii) after “Order 2009” insert “, the Pensions Increase (Review) Order 2011, the Pensions Increase (Review) Order 2012, the Pensions Increase (Review) Order 2013, the Pensions Increase (Review) Order 2014, the Pensions Increase (Review) Order 2015, the Pensions Increase (Review) Order 2017, the Pensions Increase (Review) Order 2018” and the Pensions Increase (Review) Order 2019”,
(b) after the definition of “pension authority”, insert—“
 “the reconciliation exercise” means the exercise at the instigation of HMRC carried out by SPPA from time to time to check for any discrepancy between the amount of legal entitlement to GMP payments of a pensioner member and the actual payments received by a pensioner member;”
(c) in the definition of “relevant police authority” after “Regulations” insert “but on or after 8 August 2012 means the Scottish Police Authority”.
4 
In regulation N2 (application of Part)—
(a) after “5th April 2009” insert “or 7 April 2019”,
(b) for “that date” substitute “either of those dates”.
5 
In regulation N4 (authorisation of payment of GMP-related payments), for paragraph (2) substitute—“
(2) Where a relevant police authority has paid GMP‑related payments before 8 April 2019, the authority may not recover those payments on or after 8 April 2019.”.
6 
In regulation N5 (increased Pension Entitlement)—
(a) in paragraph (2) for “2009–10” substitute “2019–20”,
(b) in paragraph (6)(a), for “2009–10” substitute “2019–20”,
(c) in paragraph (6)(b)—
(i) for “2009–10”, in each place it occurs, substitute “2019–20”,
(ii) for “not entitled to a guaranteed minimum pension” substitute—“—
(i) not entitled to a guaranteed minimum pension; or
(ii) entitled to the original guaranteed minimum pension awarded prior to the reconciliation exercise in respect of the award”.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
7th November 2019