Fix problems moving goods from GB to Northern Ireland
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UK Statutory Instrument
2023
United Kingdom
The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023
At a glance
Enforced by
What's here
5 compliance obligations, 2 practical guides · 4 journeys
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 2
- Employer 1
- Director or Officer 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
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.
Part 1 — General provision
Browse 1 other section in this Part — procedural / definitional / commencement
Part 2 — Amendments relating to the statutory underpin
Browse 2 other sections in this Part — procedural / definitional / commencement
Part 3 — Provision for certain classes of person
Members who retired or died before 1st October 2023
- Pension funds must calculate and pay guarantee amounts for retired/deceased members Any Person
- Process final guarantee payments for retiring or deceased pension members Employer
Pensioner member death grants in respect of members who died before 1st October 2023
- Recalculate and pay any overdue pension death grants Director or Officer
Other duties (1) — Crown / regulator
- Local authorities must recalculate and pay corrected death grants Local authority
Commutation payments taken before 1st October 2023
- Recalculate and pay top-up amounts for trivial commutation pensions Any Person
Browse 8 other sections in this Part — procedural / definitional / commencement
Application and interpretation of this Part
Death grants calculated under regulation 43 of the 2013 Regulations in respect of members who died before 1st October 2023
Survivor benefits in respect of members who died before 1st October 2023;
Members who transferred into the fund before 1st October 2023
Members who took a transfer out of the fund before 1st October 2023
Divorce or dissolution of civil partnership before 1st October 2023.
Persons with underpin dates before 1st October 2023
Interest on payments under the statutory underpin
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
parent Act
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
European Union (Withdrawal) Act 2018 2018 Primary Act
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Regulators
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