Factors Guidance Hub

Regulation	Reference	Description	GAD role	Responsibility
The Police Pensions Regulations 1987 (SI 1987/257)	A10, B12	Pension debits	Advisor only	Scottish Ministers
The Police Pensions Regulations 1987 (SI 1987/257)	F9, F10	CETV	Advisor only	Scottish Ministers
The Police Pensions Regulations 1987 (SI 1987/257)	M1	Pension credits	Advisor only	Scottish Ministers
The Police Pensions Regulations 1987 (SI 1987/257)	No specific reference	Pensioner cash equivalent	Advisor only	Scottish Ministers

Regulation	Reference	Description
The Police Pensions Regulations 1987 (SI 1987/257)	A21	Definition of effective date of retirement
The Police Pensions Regulations 1987 (SI 1987/257)	C(5)3	Survivor pension calculation for member already in receipt of benefits
The Police Pensions Regulations 1987 (SI 1987/257)	E2, E3	Death gratuity
The Police Pensions Regulations 1987 (SI 1987/257)	M2	Lump sum for pension credit members
The Police Pensions Regulations 1987 (SI 1987/257)	Schedule F Part II Sections 1 and 3	Calculation of transfer value

Regulation	Reference
Finance Act 2004 (FA 2004)	169
Pension Schemes Act 1993 (PSA 1993)	No specific reference.
The Occupational Pension Schemes (Transfer Values) Regulations 1996 (SI 1996/1847)	No specific reference.
Divorce etc (Pensions) (Scotland) Regulations 2000 (SSI 2000/112)	No specific reference.