
1 

(1) This Order may be cited as the Firefighters’ Pension Scheme Amendment (Increased Pension Entitlement) (Scotland) Order 2019.
(2) This Order comes into force on 30 December 2019 and, subject to paragraph (3), has effect from 8 April 2019.
(3) Article 2 of this Order, in so far as required to give effect to paragraph 2 of the schedule, and paragraph 2 of the schedule have effect from 12 November 1979 to 8 April 2019.
(4) This Order extends to Scotland only.
2 
Schedule 2 of the Firemen’s Pension Scheme Order 1992 as it has effect in Scotland is amended in accordance with the schedule of this Order.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
7th November 2019
SCHEDULE
Article 2
1 
In rule P1, (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—“
 “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 fire and rescue authority”, for “the authority” to “Scheme” substitute “on or after 8 August 2012 the Scottish Fire and Rescue Service”.
2 
In rule P2 (application of this Part)—
(a) after “5th April 2009” insert “or 7 April 2019”,
(b) for “that date” substitute “either of those dates”.
3 
In rule P4 (authorisation of payment of GMP-related payments), for paragraph (2) substitute—“
(2) Where a relevant administering authority has paid GMP‑related payments before 8 April 2019, the authority may not recover those payments on or after 8 April 2019.”.
4 
In rule P5 (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”.