The Local Government (Structural Changes) (Supplementary Provision and Amendment) Order 2023

PART 3 PROVISION RELATING TO PENSION FUNDS

Local Government pension funds: Cumbria

3.  The local government pension fund maintained by Cumbria County Council by virtue of regulations made under section 7 of the Superannuation Act 1972(1) (superannuation of persons employed in local government service, etc) together with all other property, rights and liabilities in respect of the fund, shall vest in Westmorland and Furness Council.

4.—(1) The Local Government Pension Scheme Regulations 2013(2) are amended in accordance with paragraphs (2), (3) and (4).

(2) In regulation 64 (special circumstances where revised actuarial valuations and certificates must be obtained) after paragraph (15) insert—

“(16) Where the exiting employers are Cumbria County Council, Allerdale Borough Council, Barrow-in-Furness Borough Council, Carlisle City Council, Copeland Borough Council, Eden District Council and South Lakeland District Council—

(a) the assets and liabilities of the fund in respect of current or former employees (or those of any predecessor authority) of the exiting employers must be allocated between Cumberland Council and Westmorland and Furness Council in proportions to be determined by Westmorland and Furness Council, and

(b) paragraph (17) applies.

(17) Where this paragraph applies, no exit payment or exit credit is due under paragraph (1) and paragraph (2) does not apply.

(18) In determining the proportions for the purposes of paragraph (16)(a) Westmorland and Furness Council must seek advice from an actuary and consult with Cumberland Council. ”.

(3) In Part 1 of Schedule 3 (pension funds) in paragraph 1 at the end insert—

“(zd) Westmorland and Furness Council.”.

(4) In the table after paragraph 4 in Part 2 of Schedule 3 at the end insert—

“An employee of Cumberland Council

Westmorland and Furness Council”

Local Government pension funds: North Yorkshire

5.—(1) The Local Government Pension Scheme Regulations 2013 are amended in accordance with paragraphs (2) and (3).

(2) In regulation 64 (special circumstances where revised actuarial valuations and certificates must be obtained) after paragraph (18)(3) insert—

“(19)  Paragraph (20) applies where the exiting employers are Craven District Council, Hambleton District Council, Harrogate Borough Council, Richmondshire District Council, Ryedale District Council, Scarborough Borough Council and Selby District Council and the liabilities of the fund in respect of current or former employees (or those of any predecessor authority) of these exiting employers vest in North Yorkshire Council.

(20) Where this paragraph applies, no exit payment or exit credit is due under paragraph (1) and paragraph (2) does not apply.”.

(3) In the table after paragraph 4 in Part 2 of Schedule 3, for the entry relating to an employee of City of York Council, in the second column, for “North Yorkshire County Council” substitute “North Yorkshire Council”.

Local Government pension funds: Somerset

6.—(1) The Local Government Pension Scheme Regulations 2013 are amended in accordance with paragraph (2).

(2) In regulation 64 (special circumstances where revised actuarial valuations and certificates must be obtained) after paragraph (20)(4) insert—

“(21) Paragraph (22) applies where the exiting employers are Mendip District Council, Sedgemoor District Council, Somerset West and Taunton Council and South Somerset Council and the liabilities of the fund in respect of current or former employees (or those of any predecessor authority) of these exiting employers vest in Somerset Council.

(22) Where this paragraph applies, no exit payment or exit credit is due under paragraph (1) and paragraph (2) does not apply.”.

(1)

1972 c. 11. The relevant operative regulations are S.I. 2013/2356.

(2)

S.I. 2013/2356 as amended by S.I. 2014/1012, S.I. 2014/1146, S.I. 2015/755, S.I. 2016/449, S.I. 2016/653, S.I. 2017/126, S.I. 2017/251, S.I. 2017/612, S.I. 2018/103, S.I. 2018/269, S.I. 2018/493, S.I. 2018/1133, S.I. 2019/615, S.I. 2020/123, S.I. 2020/179, S.I. 2020/893 and S.I. 2021/272.

(3)

Inserted by article 4 of this Order (S.I. 2023/187).

(4)

Inserted by article 5 of this Order (S.I. 2023/187).