The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014
These Regulations set out the transitional and savings provisions relating to members of the Local Government Pension Scheme 2009 (“the 2009 Scheme”) which is to be replaced by a new Local Government Pension Scheme by the Local Government Pension Scheme (Scotland) Regulations 2014 (SSI 2014/164) with effect from 1st April 2015 (“the 2015 Scheme”). Their effect is to protect the benefits accrued by members of the 2009 Scheme before 1st April 2015.