UK Statutory Instrument 1986 United Kingdom

The Local Government Superannuation Regulations 1986

At a glance

What's here

7 compliance obligations

Who this Act binds

Plus 4 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Schedules

s.sch018

If any question arises in connection with paragraph 21 above,...

Other duties (1) — Crown / regulator
  • Actuaries must resolve questions about pension transfer terms Crown / Minister / Government department
s.sch019

If any question arises in connection with paragraph 21, it...

Other duties (1) — Crown / regulator
  • Actuaries must resolve questions about fund provisions Local authority
Browse 129 other Schedules — structural / supplementary
s.sch002

The requirements to be satisfied in order that a whole-time...

s.sch002

A notice under paragraph 1(b) must also contain a declaration...

s.sch003

(1) Subject to paragraph 2, the maximum length of the...

s.sch003

(1) In the case of a person who at the...

s.sch004

The amount to be paid by an employee who has...

s.sch004

The amount to be paid by way of additional contributions...

s.sch004

(1) For the purposes of paragraph 2, in relation to...

s.sch005

The amount to be paid by an employee who has...

s.sch005

This Part applies where an employee has under regulation C8...

s.sch005

The relevant events are— (a) the discontinuance of payment under...

s.sch005

Where the relevant event is the discontinuance of payment under...

s.sch005

Where the relevant event is— (a) the death of the...

s.sch005

(1) Where the relevant event is the employee's ceasing to...

s.sch005

(1) Where the relevant event is the employee's ceasing to...

s.sch005

The amount is to be paid within one month after...

s.sch005

The amount to be paid by an employee who has...

s.sch005

The employee is to specify in his notice of election...

s.sch005

Instalments are to be of equal amounts and to be...

s.sch005

The amount to be paid by way of additional contributions...

s.sch005

(1) For the purposes of paragraph 6, in relation to...

s.sch005

An employee is to specify in his notice of election...

s.sch005

Additional contributions are to be paid, at such intervals as...

s.sch006

Paragraphs 2 to 7 apply while any amount is outstanding...

s.sch006

Compound interest, calculated at the rate of 3% per annum...

s.sch006

If a benefit calculated by reference to the length of...

s.sch006

If benefits become payable to or in respect of the...

s.sch006

Subject to paragraphs 6 and 7, if the employee ceases...

s.sch006

If the employee becomes entitled to preserved benefits and does...

s.sch006

(1) If the employee ceases to hold his employment and—...

s.sch008

This Schedule applies where an employee has made an election...

s.sch008

The relevant events are— (a) the discontinuance of payment under...

s.sch008

Where the relevant event is the discontinuance of payment under...

s.sch008

Where the relevant event is— (a) the death of the...

s.sch008

(1) Where the relevant event is the employee's ceasing to...

s.sch008

(1) Where the relevant event is the employee's ceasing to...

s.sch009

(1) This Schedule applies for the calculation of the additional...

s.sch009

(1) Subject to sub-paragraph (2) and paragraphs 3 and 4,...

s.sch009

(1) Subject to paragraph 4, this paragraph applies where before...

s.sch009

(1) This paragraph applies where— (a) the person either—

s.sch011

In regulation E2(1), delete the words “and a lump sum...

s.sch011

In regulation E3— (a) in paragraph (1), for the words...

s.sch011

In regulation E11— (a) in paragraph (1)(b), after the word...

s.sch011

In regulation E17, delete paragraph (6)(a)(iii) and (v).

s.sch011

In regulation E3, delete paragraphs (4) to (11).

s.sch011

In regulation E11, delete paragraph (10).

s.sch011

In regulation E6, for paragraphs (2) to (4) substitute:

s.sch011

In regulation E5— (a) in paragraph (1), delete sub-paragraph (b)...

s.sch011

In regulation E11— (a) in paragraph (1)(b), delete the words...

s.sch012

(1) The part of the retirement pension surrendered on any...

s.sch012

Where the person falls within regulation E20(2)(b), references in paragraph...

s.sch012

Upon a person's first becoming eligible to notify his wish...

s.sch012

Where a person wishes to make a surrender he may—...

s.sch012

On receipt by the appropriate administering authority of a notification...

s.sch012

Any fee payable to a practioner in respect of an...

s.sch012

(1) Subject to the provisions of this schedule, unless the...

s.sch012

A person who has given a notification of his desire...

s.sch012

(1) A notification given by a person under paragraph 4...

s.sch013

Member of Queen Alexandra's Royal Naval Nursing Service or any...

s.sch013

Woman employed with the Medical Branch or the Dental Branch...

s.sch013

Member of the Voluntary Aid Detachments employed under the Admiralty,...

s.sch013

Member of the Women's Royal Naval Service.

s.sch013

Woman medical or dental practitioner serving in the Royal Navy...

s.sch013

Member of Queen Alexandra's Imperial Military Nursing Service or any...

s.sch013

Member of the Territorial Army Nursing Service or any reserve...

s.sch013

Member of the Auxiliary Territorial Service.

s.sch013

Woman employed with the Royal Army Medical Corps or the...

s.sch013

Member of Princess Mary's Royal Air Force Nursing Service or...

s.sch013

Member of the Women's Auxiliary Air Force.

s.sch014

Regulations from time to time in force under the Police...

s.sch014

Regulations from time to time in force under section 2(1)...

s.sch014

Orders and regulations from time to time in force under...

s.sch014

The Firemen's Pension Scheme brought into operation under section 26...

s.sch014

Orders from time to time in force under section 10...

s.sch014

The Teachers (Superannuation) Act 1925 and rules from time to...

s.sch014

A 1923 Act scheme within the meaning of the Teachers...

s.sch014

Provisions of or under the Local Government Superannuation (Scotland) Act...

s.sch014

Regulations from time to time in force under section 67...

s.sch014

Regulations from time to time in force under section 61...

s.sch015

In the case of a person who—

s.sch015

Regulation B8 (age of compulsory retirement) has effect as if...

s.sch015

Schedule 9 (additional reckonable service for ill-health) has effect with...

s.sch016

Subject to paragraph 5, in ascertaining for the purposes of...

s.sch016

If— (a) during the 13 years ending on the cessation...

s.sch016

Where the person has made a payment to his new...

s.sch016

Compound interest calculated in accordance with regulation J7 is to...

s.sch017

Subject to the provisions of this schedule, the period which...

s.sch017

For the purposes of paragraph 1 above—

s.sch018

This Part of this Schedule applies if the fund is...

s.sch018

When the appropriate administering authority receive the actuary's report they...

s.sch018

The value of the share of the fund to which...

s.sch018

The apportionment date is the date specified as such by...

s.sch018

Except with the agreement of the scheme managers of the...

s.sch018

Subject to paragraphs 15 to 17 below, immediately after the...

s.sch018

The appropriate administering authority and the scheme managers may agree...

s.sch018

The value of an advance under paragraph 15 shall not...

s.sch018

Where an advance is made under paragraph 15, the appropriate...

s.sch018

The employing authority shall bear the costs of apportioning the...

s.sch018

The appropriate administering authority shall keep their accounts in a...

s.sch018

The appropriate administering authority shall obtain a report from the...

s.sch018

This Part of this schedule applies where the fund is...

s.sch018

The provisions of Part I of this schedule are to...

s.sch018

The apportionment fraction is— [ A B × ( C...

s.sch018

The relevant date is the date on which those transferring...

s.sch018

The accrued actuarial liabilities of the fund are the actual...

s.sch018

The transferable assets of the fund are the assets which...

s.sch018

The values of items D and E are to be...

s.sch018

Subject to paragraph 7 above, valuations are to be made...

s.sch018

Where more than one approved non-local government scheme is involved,...

s.sch019

This Part of this Schedule applies if the fund is...

s.sch019

When the previous fund authority receive the actuary's report they...

s.sch019

The value of the share of the fund to which...

s.sch019

The apportionment date is the date specified as such by...

s.sch019

Except with the agreement of the new fund authority, the...

s.sch019

Subject to pararaphs 15 to 17, immediately after the apportionment...

s.sch019

The previous fund authority and the new fund authority may...

s.sch019

The value of an advance under paragraph 15 shall not...

s.sch019

Where an advance is made under paragraph 15, the previous...

s.sch019

The previous employing authority shall bear the costs of apportioning...

s.sch019

The previous fund authority shall keep their accounts in a...

s.sch019

The previous fund authority shall obtain a report from their...

s.sch019

This Part of this Schedule applies where the fund is...

s.sch019

The provisions of Part I of this Schedule are to...

s.sch019

The apportionment fraction is— A B × ( C +...

s.sch019

The relevant date is the date on which the change...

s.sch019

The accrued actuarial liabilities of the fund are the actual...

s.sch019

The transferable assets of the fund are the assets which...

s.sch019

The values of items D and E are to be...

s.sch019

Subject to paragraph 7, valuations are to be made by...

s.sch019

Where more than one new fund authority is involved, separate...

s.reg.b8

Age of compulsory retirement

Other duties (1) — Crown / regulator
  • Local authorities must retire pensionable employees at age 65 Local authority
s.reg.c10

Statement of remuneration received otherwise than from employing authority

  • Provide half-yearly statements of remuneration from other sources
s.reg.c2

Payment and amount of employee's contributions

  • Make superannuation contributions as a pensionable local government employee
s.reg.c3

Leave of absence from duty

  • Pensionable employees on unpaid leave must continue contributions for first 30 days
s.reg.j14

Transfer of pension rights

Other duties (1) — Crown / regulator
  • Administering authority must pay transfer value on pension transfer request Local authority
Browse 160 other sections — procedural / definitional / commencement
sch. 7

sch. 7

s.reg.a1

Title and commencement

s.reg.a2

Interpretation

s.reg.a3

Application of regulations to Isles of Scilly

s.reg.b1

Pensionable employees

s.reg.b2

Persons treated as employees of a scheduled body

s.reg.b3

Power to admit employees of other bodies

s.reg.b4

Further provision as to admission of employees of other bodies

s.reg.b5

Treatment of certain additional duties

s.reg.b6

Treatment of certain separate employments

s.reg.b7

Deemed employments

s.reg.c1

Appropriate superannuation fund

s.reg.c11

Deduction and recovery of employee's contributions

s.reg.c12

Return of employee's contributions in certain cases

s.reg.c13

Effect of return to local government on right to a return of contributions

s.reg.c14

Restoration of right to reckon service in transitional cases where there has been a return of contributions

s.reg.c15

Reduction of returned contributions following payment in lieu of contributions

s.reg.c16

Limitation of payments

s.reg.c4

Absence due to trade dispute

s.reg.c5

Lump sum payment to increase reckonable service

s.reg.c6

Periodical payments to increase reckonable service

s.reg.c7

Payment by manual worker in respect of previous service

s.reg.c8

Payments to avoid reduction of retiring allowance and death grant

s.reg.c9

Continuation of certain payments

s.reg.d1

Reckonable service

s.reg.d10

Previous service of certain variable-time employees

s.reg.d11

Previous service of certain re-employed pensioners

s.reg.d2

Qualifying service

s.reg.d3

Exclusion from reckonable service and qualifying service

s.reg.d4

Increase of reckonable service on lump sum payment

s.reg.d5

Increase of reckonable service on making periodical payments

s.reg.d6

Increase of reckonable service on completion or cessation of payments under previous regulations

s.reg.d7

Increase of reckonable service at discretion of employing authority

s.reg.d8

Reduction of added years reckonable on payment as reckonable service

s.reg.d9

Previous service of certain whole-time manual workers

s.reg.e1

Guaranteed minimum pension for certain pensionable employees and their widows

s.reg.e10

Children's special short-term pension

s.reg.e11

Death grant

s.reg.e12

Pensions of widowers etc

s.reg.e13

Discretionary additional benefits for certain female nursing staff

s.reg.e14

Reduction of retirement pension in the case of certain former teachers

s.reg.e15

Reduction of retirement pension in the case of certain re-employed pensioners

s.reg.e16

Combined benefits in the case of certain re-employed pensioners

s.reg.e17

Separate benefits in the case of certain re-employed pensioners

s.reg.e18

Adjustment of superannuation rights on death of certain re-employed pensioners

s.reg.e19

Benefits of certain persons employed before April 1974

s.reg.e2

Entitlement to retirement pension and retiring allowance

s.reg.e20

Surrender of part of retirement pension

s.reg.e21

Power to compound certain small pensions

s.reg.e22

Pensionable remuneration

s.reg.e23

Pay restraint not to affect pensionable remuneration in certain cases

s.reg.e24

Certificates as to reduction in remuneration

s.reg.e25

Calculation of part-time service

s.reg.e26

Counting of non-contributing service

s.reg.e27

Disregard of certain reckonable service in determining entitlement to benefits

s.reg.e28

Counting of certain reckonable service and qualifying service in determining entitlement to benefits

s.reg.e29

Disregard of certain reckonable service in calculating amount of benefits

s.reg.e3

Amount of retirement pension and retiring allowance

s.reg.e30

Counting of certain reckonable service in calculating amount of benefits

s.reg.e31

National Insurance

s.reg.e32

Benefits not assignable

s.reg.e4

Ill-health retirement grant

s.reg.e5

Entitlement to widow's short-term and long-term pensions

s.reg.e6

Amounts of widow's short-term and long-term pensions

s.reg.e7

Widow's special short-term pension

s.reg.e8

Entitlement to children's short-term and long-term pensions

s.reg.e9

Amounts of children's short-term and long-term pensions

s.reg.f1

Interpretation etc

s.reg.f2

War service

s.reg.f3

Election as to war service

s.reg.f4

Modified application of regulation F3 in certain cases

s.reg.f5

Notice of election

s.reg.f6

Reckonable service and benefits

s.reg.f7

Revision of certain elections

s.reg.g1

Employees of magistrates' courts committees

s.reg.g10

Overseas employment

s.reg.g2

Certain employees of the committee of magistrates for the inner London area

s.reg.g3

Employees of probation committees

s.reg.g4

Coroners

s.reg.g5

Certain employees of City of London employing bodies

s.reg.g6

Certain former contributory employees

s.reg.g7

Former clerks of the peace etc.

s.reg.g8

Power to agree notional remuneration

s.reg.g9

Transfers from and to Scotland

s.reg.h1

Interpretation

s.reg.h2

Continuity of employment and preservation of status

s.reg.h3

Discretionary powers

s.reg.h4

Contributions of transferred manual workers

s.reg.h5

Former employees of Manchester Corporation

s.reg.h6

Persons transferred to scheduled bodies under section 18(4)(a) of the National Health Service Reorganisation Act 1973

s.reg.h7

Gratuities etc. granted by former local authorities

s.reg.h8

Policy schemes

s.reg.j1

Interpretation

s.reg.j10

Increase in return of contributions

s.reg.j11

National Insurance modification for flat-rate retirement pension

s.reg.j12

National Insurance modification for graduated retirement pension

s.reg.j13

Certain persons who become subject to other superannuation schemes

s.reg.j2

Outwards transfers

s.reg.j3

Additional transfer value on outwards transfer in certain cases

s.reg.j4

Amount of transfer value etc.

s.reg.j5

Termination of right to payment out of fund authority's superannuation fund

s.reg.j6

Rights where a person transfers to the Communities' scheme and leaves without a right to either an immediate or prospective pension

s.reg.j7

Compound interest on certain sums

s.reg.j8

Inward transfers

s.reg.j9

Right to reckon service

s.reg.k1

Power to grant gratuities

s.reg.k2

Application to certain other bodies

s.reg.l1

Interpretation

s.reg.l10

Finance

s.reg.l11

Appeals

s.reg.l12

Notice of decisions

s.reg.l2

Persons to whom Part L applies

s.reg.l3

Loss of employment through permanent incapacity

s.reg.l4

Reduction in remuneration

s.reg.l5

Allowances for pensioners

s.reg.l6

Death benefits

s.reg.l7

The relevant body

s.reg.l8

Rights and payments to be taken into account in determining amount of benefit

s.reg.l9

Retrospective Effect

s.reg.m1

Forfeiture of rights

s.reg.m2

Transfer of certain sums from the superannuation fund

s.reg.m3

Recovery or retention by employing authority of certain sums from the superannuation fund

s.reg.n1

Initial decisions

s.reg.n2

Decisions by employing authorities as to status of employees

s.reg.n3

Decisions by administering authorities as to status of employees

s.reg.n4

Decisions by administering authorities as to war service

s.reg.n5

Decisions by employing authorities as to benefits

s.reg.n6

Decisions by administering authorities as to benefits

s.reg.n7

Notification of decisions

s.reg.n8

Appeals

s.reg.p1

Superannuation funds

s.reg.p10

Payments by employing authorities to administering authorities

s.reg.p11

Extra charges resulting from early retirement of chief officers

s.reg.p12

Liability for combined benefits

s.reg.p13

Provision as to protection of pensions

s.reg.p2

Management of superannuation fund

s.reg.p3

Use and investment of superannuation fund's moneys

s.reg.p4

Accounts and audit

s.reg.p5

Periodical valuation of superannuation fund

s.reg.p6

Actuary's certificates

s.reg.p7

Employer's contributions

s.reg.p8

Employer's additional contributions

s.reg.p9

Employer's further payments

s.reg.q1

Interpretation

s.reg.q2

Change of local government employment and fund authority

s.reg.q3

Partial forfeitures

s.reg.q4

Greater London Council housing staff transfers

s.reg.r1

Information to be supplied by certain employees

s.reg.r2

Records to be kept by authorities

s.reg.r3

Transmission of documents and information

s.reg.r4

Payments due in respect of deceased persons

s.reg.r5

Provisions as to contributions equivalent premiums

s.reg.s1

Periods of time

s.reg.s2

Application to benefits in respect of former employments

s.reg.s3

Revocations

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