The Regulations amend the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 (SI 2008/228) and the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (SI 2008/230).
The Regulations, which are made pursuant to the Marriage (Same Sex Couples) Act 2013, enable surviving same-sex spouses to inherit their deceased spouse's graduated retirement benefit under the same circumstances that apply to widows, widowers and surviving civil partners.
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