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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003
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Changes over time for: Section 4
Version Superseded: 31/03/2010
Alternative versions:
- 01/01/2004- Amendment
- 16/12/2004
Point in time - 31/03/2010- Amendment
- 01/04/2010- Amendment
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Point in time view as at 16/12/2004. This version of this provision has been superseded.
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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Section 4 is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Retirement benefitsE+W
4.—(1) Liabilities for retirement benefits appropriated to a pension reserve in accordance with proper practices are liabilities specified for the purposes of section 7(3)(c).
(2) For the purposes of paragraph (1) and regulation 30, “retirement benefits” means benefits payable pursuant to—
(a)section 31 of the London County Council (General Powers) Act 1921 (compensation to persons in Council’s service on abolition of office)(1);
(b)the “principal civil service pension scheme” within the meaning of section 2(10) of the Superannuation Act 1972 (further provisions relating to superannuation schemes under section 1)(2) and for the time being in force;
(c)the Police Pensions Regulations 1987(3);
(d)the Firemen’s Pension Scheme Order 1992(4);
(e)the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997(5);
(f)the Local Government Pension Scheme Regulations 1997(6);
(g)the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000(7); and
(h)any other regulations made under section 24 of the Superannuation Act 1972 (compensation for loss of office etc.)(8).
Commencement Information
I1Reg. 4 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)
(1)
1921 c. l; section 31 was amended by S.I. 1974/520, S.I. 1977/1341 and section 40 of the Greater London Council (General Powers) Act 1968 (c. xxxix).
(2)
(3)
S.I. 1987/257, to which there are amendments not relevant to these Regulations.
(4)
S.I. 1992/129, to which there are amendments not relevant to these Regulations.
(5)
S.I. 1997/311, to which there are amendments not relevant to these Regulations.
(6)
S.I. 1997/1612, to which there are amendments not relevant to these Regulations.
(7)
S.I. 2000/1410, to which there are amendments not relevant to these Regulations.
(8)
Section 24 was amended by section 13(1) of, and paragraph 10 of Schedule 2 to, the Police Pensions Act 1976 (c. 35).
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