http://www.legislation.gov.uk/uksi/2013/2356/part/1/chapter/5The Local Government Pension Scheme Regulations 2013texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALES2024-05-20Expert Participation2024-05-07 These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which is to come into existence on 1st April 2014 and replace the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 (S.I. 2007/1166) and the Local Government Pension Scheme (Administration) Regulations 2008 (S.I. 2008/239) (“the 2008 Scheme”). In contrast to the 2008 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age. PART 1Membership, contributions and benefitsBenefitsRetirement benefits301Subject to paragraph (3), a member who attains normal pension age and is not an employee in local government service is entitled to immediate payment of a retirement pension without reduction.2A member to whom paragraph (1) applies and who has concurrent employments may draw a pension in relation to an employment so long as the member is not an employee in local government service in relation to that employment.3A member to whom paragraph (1) applies may elect to defer payment of a retirement pension to a date after that member's normal pension age up to the date when that member attains the age of 75.4A member who starts to receive payment of a retirement pension from a date after that member's normal pension age is entitled to enhancement of the pension by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.5A member who has not attained normal pension age but who has attained the age of 55 or over, may elect to receive immediate payment of a retirement pension in relation to an employment if that member is not an employee in local government service in that employment, reduced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.6An active member who has attained the age of 55 or over who reduces working hours or grade of an employment may, with the Scheme employer's consent, elect to receive immediate payment of all or part of the retirement pension to which that member would be entitled in respect of that employment if that member were not an employee in local government service on the date of the reduction in hours or grade, adjusted by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.7Where an active member who has attained the age of 55 or over is dismissed from an employment by reason of redundancy or business efficiency, or whose employment is terminated by mutual consent on grounds of business efficiency, that member is entitled to, and must take immediate payment of —aretirement pension relating to that employment payable under regulation 16 (additional pension contributions), adjusted by the amount shown as appropriate in actuarial guidance issued by the Secretary of State; andbany other retirement pension relating to that active member’s pension account payable under these Regulations, without reduction.8A Scheme employer, former employer which is a Scheme employer, or, where a member's employer or former employer has ceased to be a Scheme employer, the appropriate administering authority, may agree to waive in whole or in part any reduction that would, apart from this paragraph, be required by paragraphs (5) or (6).9In paragraphs (1) to (8) of this regulation the expression “member” means a member with qualifying service for a period of two years and does not include a pension credit member.10Subject to paragraph (11), a pension credit member who attains normal pension age is entitled to, and must take, immediate payment of a retirement pension deriving from the pension credit, without reduction, irrespective of whether that pension credit member is also an employee in local government service.11A pension credit member may elect to defer payment of a retirement pension deriving from a pension credit to a date after that member's normal pension age and, if the member does so, is entitled to immediate payment of a retirement pension from any date up to the date when that member attains the age of 75, enhanced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State, irrespective of whether the pension credit member is also an employee in local government service.12A pension credit member who has attained the age of 55 or over may elect to receive immediate payment of a retirement pension deriving from the pension credit, reduced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State, irrespective of whether the pension credit member is also an employee in local government service.12AIn this regulation references to an employee in local government service include—aa person who satisfies the conditions in regulation 3(1)(b); andba person who has been a member of the Scheme in an employment and would be eligible for membership of the Scheme in that employment but whose active membership has ceased as a consequence of a notice served under regulation 5(2) in relation to that employment.12BThe references to an enhancement in paragraph (4), a reduction in paragraph (5) and an adjustment in paragraph (6) do not apply to any final guarantee amount that has been added to the pension account under regulation 4B or 4C of the 2014 Regulations.Award of additional pension311A Scheme employer may resolve to award—aan active member, orba member who was an active member who was dismissed by reason of redundancy, or business efficiency, or whose employment was terminated by mutual consent on grounds of business efficiency,additional annual pension of, in total (including any additional pension purchased by the Scheme employer under regulation 16), not more than the additional pension limit payable from the same date as any pension payable under other provisions of these Regulations from the pension account to which the additional pension is attached, provided that, in the case of a member falling within sub-paragraph (b), the resolution to award additional pension is made within 6 months of the date the member's employment ended.2The additional pension limit is £6,500 from 1st April 2014 and that figure is increased on 1st April 2015, and each subsequent 1st April, by the amount (where it is greater than zero) by which it would be increased if it were a pension beginning on 1st April 2013 to which the Pensions (Increase) Act 1971 applied.3An award of additional pension under—aparagraph (1)(a) is to be credited to the relevant active member pension account in the Scheme year in which the resolution to award the additional pension is made; andbparagraph (1)(b) is to be treated as credited to the relevant active member pension account on the day before the date of termination of employment.4The restrictions specified in paragraph (1) apply to Scheme employers which have power under section 1 of the Localism Act 2011 (local authority's general power of competence) or section 5A(1) of the Fire and Rescue Services Act 2004 (powers of fire and rescue authorities) in the exercise of those powers.Commencement of pensions321The first period for which any retirement pension which is payable immediately on a member leaving any employment is payable, begins with the day after the date on which the employment ends.2Subject to paragraphs (3) and (4), in the case of a deferred member, the first period for which payment begins is the member's normal pension age unless that member gives written notice to the appropriate administering authority to defer payment (but any such deferral shall not extend beyond the day before the member's 75th birthday).3Where a member elects under regulation 30(3), (5), (11) or (12) to have a pension paid from a date other than normal pension age, the first period for which retirement pension is payable begins on the date the member specifies in a written notice to the appropriate administering authority.4When, in a written notice to the appropriate administering authority, a member elects under regulation 30(6) (flexible retirement) to receive immediate payment of all or part of that member's benefits, if the member's Scheme employer consents to the payment, the first period for which retirement pension is payable begins on the date of the reduction in hours or grade.5A notice given under paragraph (3) must be given not less than three months before the beginning of the period specified and a notice given under paragraph (4) must be given within one month of the reduction in hours or grade.5AA notice may be given under paragraph (3) before the date the member fulfils any qualifying criteria for an election so long as that member fulfils the qualifying criteria on the date specified in the notice.6A member may give a further notice under paragraph (3) altering the date specified in an earlier notice, but any such further notice must be given not less than three months before the beginning of the period specified in the further notice.7An administering authority may agree to extend the time limits specified in paragraphs (5) and (6).8Where a member is entitled to early payment of pension due to ill-health under regulation 35 (early payment of retirement pension on ill-health grounds: active members) the first period for which retirement pension is payable is the day after the date on which the member's employment is terminated.9Where a member is entitled to Tier 2 benefits following a review under regulation 37(7)(b) or (10) (special provision in respect of members in receipt of Tier 3 benefits) the first period for which those benefits are payable starts on the date of the review decision under regulation 37(7)(b) or the date of the determination under regulation 37(10).10Where a member is entitled to early payment of pension due to ill-health under regulation 38 (early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members), the first period for which retirement pension is payable begins on the date of the determination that the member is permanently incapable under that regulation.Election for lump sum instead of pension331Subject to paragraph (4), a member entitled to a retirement pension under the Scheme may by written notice given to the appropriate administering authority before any benefits in relation to the benefit crystallisation event become payable, commute the retirement pension payable, or part thereof, at a rate of £12 for every £1 of annual pension commuted.2But the total amount of the member's commuted sum shall not exceed 25% of the capital value of the member's accrued rights under all local government pension provision in relation to that benefit crystallisation event including those under regulation 17(7)(a) (additional voluntary contributions).3The capital value of a member's accrued rights shall be calculated in accordance with actuarial guidance issued by the Secretary of State.4Paragraph (1) does not apply to—aa pension credit member where the member of the Scheme to whom the Pension Sharing Order applied has made an election under this regulation before the valuation date used when implementing the Pension Sharing Order;ba deferred pensioner member; orcany additional pension purchased by the member under regulation 17(7)(b)(i) (additional voluntary contributions).Commutation and small pensions341Any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004 listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—aa lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of that Act;ba trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of that Act; orca commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009 .2Any payment under paragraph (1) shall be calculated in accordance with actuarial guidance issued by the Secretary of State.2AIn the case of an eligible member, the pension used to calculate a payment under paragraph (1) is to include—awhere the pension is in payment—iany final guarantee amount calculated in respect of the eligible member’s pension account under regulation 4B or 4C of the 2014 Regulations; andiiany revaluation adjustment or index rate adjustment that has been applied to the retirement pension account as a consequence of a final guarantee amount;bwhere the pension is not in payment, any final guarantee amount that would be paid were the payment under paragraph (1)(a) or (c) not to proceed; orcwhere the eligible member is deceased—iany survivor guarantee amount payable to the survivor member in respect of the eligible member; andiiany revaluation adjustment or index rate adjustment that has been applied to a survivor member’s pension account as a consequence of the survivor guarantee amount.3If a member receives a payment under this regulation, any pension account relating to that payment must be closed and the member is entitled to no further benefits in relation to that account and no survivor benefits are subsequently payable upon the death of the member.4In this regulation—eligible member” has the meaning given in regulation 4A(2) of the 2014 Regulations;survivor guarantee amount” has the meaning given in regulation 4O(3) of the 2014 Regulations.1971 c. 56.2011 c. 20.2004 c. 21; section 5A was inserted by section 9 of the Localism Act 2011.2004 c. 12; section 164 was amended by the Finance Act 2006 (c. 25), the Finance Act 2008 (c. 9), the Finance Act 2009 (c. 10) and the Finance Act 2011 (c.11).S.I. 2009/1171; regulations 11 and 12 were amended by S.I. 2011/1751.Reg. 33(2) modified (1.4.2014) by The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 (S.I. 2014/525), regs. 1(3), 15(4)Reg. 32(5A) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), regs. 1(2), 12Words in reg. 30(7)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 8(a)Reg. 30(12A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 8(b)Word in reg. 33(2) substituted (14.5.2018) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 9Reg. 30(12B) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(3)Reg. 34(2A) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(4)(a)Reg. 34(4) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(4)(b)
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<dc:description>These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which is to come into existence on 1st April 2014 and replace the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 (S.I. 2007/1166) and the Local Government Pension Scheme (Administration) Regulations 2008 (S.I. 2008/239) (“the 2008 Scheme”). In contrast to the 2008 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age.</dc:description>
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</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/body" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/body" NumberOfProvisions="119" RestrictExtent="E+W" RestrictStartDate="2023-12-20">
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/part/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/part/1" NumberOfProvisions="53" id="part-1" RestrictStartDate="2023-10-01">
<Number>
<Strong>PART 1</Strong>
</Number>
<Title>Membership, contributions and benefits</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/part/1/chapter/5" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/part/1/chapter/5" NumberOfProvisions="5" id="part-1-chapter-5" RestrictStartDate="2023-10-01">
<Title>Benefits</Title>
<P1group RestrictExtent="E+W" RestrictStartDate="2023-10-01">
<Title>Retirement benefits</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30" id="regulation-30">
<Pnumber>30</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/1" id="regulation-30-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to paragraph (3), a member who attains normal pension age and is not an employee in local government service is entitled to immediate payment of a retirement pension without reduction.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/2" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/2" id="regulation-30-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A member to whom paragraph (1) applies and who has concurrent employments may draw a pension in relation to an employment so long as the member is not an employee in local government service in relation to that employment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/3" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/3" id="regulation-30-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A member to whom paragraph (1) applies may elect to defer payment of a retirement pension to a date after that member's normal pension age up to the date when that member attains the age of 75.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/4" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/4" id="regulation-30-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A member who starts to receive payment of a retirement pension from a date after that member's normal pension age is entitled to enhancement of the pension by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/5" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/5" id="regulation-30-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A member who has not attained normal pension age but who has attained the age of 55 or over, may elect to receive immediate payment of a retirement pension in relation to an employment if that member is not an employee in local government service in that employment, reduced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/6" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/6" id="regulation-30-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>An active member who has attained the age of 55 or over who reduces working hours or grade of an employment may, with the Scheme employer's consent, elect to receive immediate payment of all or part of the retirement pension to which that member would be entitled in respect of that employment if that member were not an employee in local government service on the date of the reduction in hours or grade, adjusted by the amount shown as appropriate in actuarial guidance issued by the Secretary of State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/7" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/7" id="regulation-30-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where an active member who has attained the age of 55 or over is dismissed from an employment by reason of redundancy or business efficiency, or whose employment is terminated by mutual consent on grounds of business efficiency, that member is entitled to, and must take immediate payment of —</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/7/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/7/a" id="regulation-30-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>retirement pension relating to that employment payable under regulation 16 (additional pension contributions), adjusted by the amount shown as appropriate in actuarial guidance issued by the Secretary of State; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/7/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/7/b" id="regulation-30-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
any other retirement pension relating to
<Substitution ChangeId="key-1835c108505a823e0baa0244c4550bda-1584443498254" CommentaryRef="key-1835c108505a823e0baa0244c4550bda">that active member’s pension account</Substitution>
payable under these Regulations, without reduction.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/8" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/8" id="regulation-30-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>A Scheme employer, former employer which is a Scheme employer, or, where a member's employer or former employer has ceased to be a Scheme employer, the appropriate administering authority, may agree to waive in whole or in part any reduction that would, apart from this paragraph, be required by paragraphs (5) or (6).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/9" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/9" id="regulation-30-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
In paragraphs (1) to (8) of this regulation the expression “
<Term id="term-member">member</Term>
” means a member with qualifying service for a period of two years and does not include a pension credit member.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/10" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/10" id="regulation-30-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Subject to paragraph (11), a pension credit member who attains normal pension age is entitled to, and must take, immediate payment of a retirement pension deriving from the pension credit, without reduction, irrespective of whether that pension credit member is also an employee in local government service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/11" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/11" id="regulation-30-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>A pension credit member may elect to defer payment of a retirement pension deriving from a pension credit to a date after that member's normal pension age and, if the member does so, is entitled to immediate payment of a retirement pension from any date up to the date when that member attains the age of 75, enhanced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State, irrespective of whether the pension credit member is also an employee in local government service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/12" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12" id="regulation-30-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>A pension credit member who has attained the age of 55 or over may elect to receive immediate payment of a retirement pension deriving from the pension credit, reduced by the amount shown as appropriate in actuarial guidance issued by the Secretary of State, irrespective of whether the pension credit member is also an employee in local government service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/12A" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12A" id="regulation-30-12A">
<Pnumber>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">12A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">In this regulation references to an employee in local government service include—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/12A/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12A/a" id="regulation-30-12A-a">
<Pnumber>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">a person who satisfies the conditions in regulation 3(1)(b); and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/12A/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12A/b" id="regulation-30-12A-b">
<Pnumber>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1bff07a1c92780ff6bba063925b4e17f-1584443535695" CommentaryRef="key-1bff07a1c92780ff6bba063925b4e17f">a person who has been a member of the Scheme in an employment and would be eligible for membership of the Scheme in that employment but whose active membership has ceased as a consequence of a notice served under regulation 5(2) in relation to that employment.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/30/12B" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12B" id="regulation-30-12B">
<Pnumber>
<Addition ChangeId="key-0d3dc0ab3cd984b515f206c380b7ce2e-1698311276727" CommentaryRef="key-0d3dc0ab3cd984b515f206c380b7ce2e">12B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0d3dc0ab3cd984b515f206c380b7ce2e-1698311276727" CommentaryRef="key-0d3dc0ab3cd984b515f206c380b7ce2e">The references to an enhancement in paragraph (4), a reduction in paragraph (5) and an adjustment in paragraph (6) do not apply to any final guarantee amount that has been added to the pension account under regulation 4B or 4C of the 2014 Regulations.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2014-04-01">
<Title>Award of additional pension</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31" id="regulation-31">
<Pnumber>31</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/1" id="regulation-31-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A Scheme employer may resolve to award—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/1/a" id="regulation-31-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an active member, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/1/b" id="regulation-31-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a member who was an active member who was dismissed by reason of redundancy, or business efficiency, or whose employment was terminated by mutual consent on grounds of business efficiency,</Text>
</P3para>
</P3>
<Text>additional annual pension of, in total (including any additional pension purchased by the Scheme employer under regulation 16), not more than the additional pension limit payable from the same date as any pension payable under other provisions of these Regulations from the pension account to which the additional pension is attached, provided that, in the case of a member falling within sub-paragraph (b), the resolution to award additional pension is made within 6 months of the date the member's employment ended.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/2" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/2" id="regulation-31-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
The additional pension limit is £6,500 from 1st April 2014 and that figure is increased on 1st April 2015, and each subsequent 1st April, by the amount (where it is greater than zero) by which it would be increased if it were a pension beginning on 1st April 2013 to which the Pensions (Increase) Act 1971
<CommentaryRef Ref="c21900231"/>
applied.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/3" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/3" id="regulation-31-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An award of additional pension under—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/3/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/3/a" id="regulation-31-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>paragraph (1)(a) is to be credited to the relevant active member pension account in the Scheme year in which the resolution to award the additional pension is made; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/3/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/3/b" id="regulation-31-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>paragraph (1)(b) is to be treated as credited to the relevant active member pension account on the day before the date of termination of employment.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/31/4" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/31/4" id="regulation-31-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
The restrictions specified in paragraph (1) apply to Scheme employers which have power under section 1 of the Localism Act 2011
<CommentaryRef Ref="c21900241"/>
(local authority's general power of competence) or section 5A(1) of the Fire and Rescue Services Act 2004
<CommentaryRef Ref="c21900251"/>
(powers of fire and rescue authorities) in the exercise of those powers.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2015-04-11">
<Title>Commencement of pensions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32" id="regulation-32">
<Pnumber>32</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/1" id="regulation-32-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The first period for which any retirement pension which is payable immediately on a member leaving any employment is payable, begins with the day after the date on which the employment ends.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/2" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/2" id="regulation-32-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to paragraphs (3) and (4), in the case of a deferred member, the first period for which payment begins is the member's normal pension age unless that member gives written notice to the appropriate administering authority to defer payment (but any such deferral shall not extend beyond the day before the member's 75th birthday).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/3" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/3" id="regulation-32-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a member elects under regulation 30(3), (5), (11) or (12) to have a pension paid from a date other than normal pension age, the first period for which retirement pension is payable begins on the date the member specifies in a written notice to the appropriate administering authority.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/4" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/4" id="regulation-32-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>When, in a written notice to the appropriate administering authority, a member elects under regulation 30(6) (flexible retirement) to receive immediate payment of all or part of that member's benefits, if the member's Scheme employer consents to the payment, the first period for which retirement pension is payable begins on the date of the reduction in hours or grade.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/5" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/5" id="regulation-32-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A notice given under paragraph (3) must be given not less than three months before the beginning of the period specified and a notice given under paragraph (4) must be given within one month of the reduction in hours or grade.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/5A" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/5A" id="regulation-32-5A">
<Pnumber>
<Addition ChangeId="key-eeffdeeadebbc158a7bf6f9ba382e7e9-1584093960356" CommentaryRef="key-eeffdeeadebbc158a7bf6f9ba382e7e9">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-eeffdeeadebbc158a7bf6f9ba382e7e9-1584093960356" CommentaryRef="key-eeffdeeadebbc158a7bf6f9ba382e7e9">A notice may be given under paragraph (3) before the date the member fulfils any qualifying criteria for an election so long as that member fulfils the qualifying criteria on the date specified in the notice.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/6" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/6" id="regulation-32-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A member may give a further notice under paragraph (3) altering the date specified in an earlier notice, but any such further notice must be given not less than three months before the beginning of the period specified in the further notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/7" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/7" id="regulation-32-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>An administering authority may agree to extend the time limits specified in paragraphs (5) and (6).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/8" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/8" id="regulation-32-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Where a member is entitled to early payment of pension due to ill-health under regulation 35 (early payment of retirement pension on ill-health grounds: active members) the first period for which retirement pension is payable is the day after the date on which the member's employment is terminated.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/9" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/9" id="regulation-32-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Where a member is entitled to Tier 2 benefits following a review under regulation 37(7)(b) or (10) (special provision in respect of members in receipt of Tier 3 benefits) the first period for which those benefits are payable starts on the date of the review decision under regulation 37(7)(b) or the date of the determination under regulation 37(10).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/32/10" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/10" id="regulation-32-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Where a member is entitled to early payment of pension due to ill-health under regulation 38 (early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members), the first period for which retirement pension is payable begins on the date of the determination that the member is permanently incapable under that regulation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-05-14">
<Title>Election for lump sum instead of pension</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33" id="regulation-33">
<Pnumber>33</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/1" id="regulation-33-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to paragraph (4), a member entitled to a retirement pension under the Scheme may by written notice given to the appropriate administering authority before any benefits in relation to the benefit crystallisation event become payable, commute the retirement pension payable, or part thereof, at a rate of £12 for every £1 of annual pension commuted.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/2" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/2" id="regulation-33-2">
<Pnumber>
<CommentaryRef Ref="M_C_823a12ac-85c0-4b3f-a162-c6dde57ac254"/>
2
</Pnumber>
<P2para>
<Text>
But the total amount of the member's commuted sum shall not exceed 25% of the capital value of the member's accrued rights under all local government pension provision in relation to that benefit crystallisation event
<Substitution ChangeId="key-c49ad1eb659ba18370570f82940b8777-1584444274998" CommentaryRef="key-c49ad1eb659ba18370570f82940b8777">including</Substitution>
those under regulation 17(7)(a) (additional voluntary contributions).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/3" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/3" id="regulation-33-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The capital value of a member's accrued rights shall be calculated in accordance with actuarial guidance issued by the Secretary of State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/4" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/4" id="regulation-33-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Paragraph (1) does not apply to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/4/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/4/a" id="regulation-33-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a pension credit member where the member of the Scheme to whom the Pension Sharing Order applied has made an election under this regulation before the valuation date used when implementing the Pension Sharing Order;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/4/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/4/b" id="regulation-33-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a deferred pensioner member; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/33/4/c" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/4/c" id="regulation-33-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any additional pension purchased by the member under regulation 17(7)(b)(i) (additional voluntary contributions).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2023-10-01">
<Title>Commutation and small pensions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34" id="regulation-34">
<Pnumber>34</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/1" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/1" id="regulation-34-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004
<CommentaryRef Ref="c21900261"/>
listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/1/a" id="regulation-34-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of that Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/1/b" id="regulation-34-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of that Act; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/1/c" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/1/c" id="regulation-34-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009
<CommentaryRef Ref="c21900271"/>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2" id="regulation-34-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any payment under paragraph (1) shall be calculated in accordance with actuarial guidance issued by the Secretary of State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A" id="regulation-34-2A">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">In the case of an eligible member, the pension used to calculate a payment under paragraph (1) is to include—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/a" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/a" id="regulation-34-2A-a">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">where the pension is in payment—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/a/i" id="regulation-34-2A-a-i">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">any final guarantee amount calculated in respect of the eligible member’s pension account under regulation 4B or 4C of the 2014 Regulations; and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/a/ii" id="regulation-34-2A-a-ii">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">any revaluation adjustment or index rate adjustment that has been applied to the retirement pension account as a consequence of a final guarantee amount;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/b" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/b" id="regulation-34-2A-b">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">where the pension is not in payment, any final guarantee amount that would be paid were the payment under paragraph (1)(a) or (c) not to proceed; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/c" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/c" id="regulation-34-2A-c">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">where the eligible member is deceased—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/c/i" id="regulation-34-2A-c-i">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">any survivor guarantee amount payable to the survivor member in respect of the eligible member; and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/2A/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A/c/ii" id="regulation-34-2A-c-ii">
<Pnumber>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-75ce19339c200a57a6925362e19cfac4-1698311396093" CommentaryRef="key-75ce19339c200a57a6925362e19cfac4">any revaluation adjustment or index rate adjustment that has been applied to a survivor member’s pension account as a consequence of the survivor guarantee amount.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/3" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/3" id="regulation-34-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If a member receives a payment under this regulation, any pension account relating to that payment must be closed and the member is entitled to no further benefits in relation to that account and no survivor benefits are subsequently payable upon the death of the member.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2013/2356/regulation/34/4" IdURI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/4" id="regulation-34-4">
<Pnumber>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">In this regulation—</Addition>
</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324"></Addition>
<Term>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">eligible member</Addition>
</Term>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">” has the meaning given in regulation 4A(2) of the 2014 Regulations;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324"></Addition>
<Term>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">survivor guarantee amount</Addition>
</Term>
<Addition ChangeId="key-73ecc43f9552e53a9683671f148e0324-1698311410637" CommentaryRef="key-73ecc43f9552e53a9683671f148e0324">” has the meaning given in regulation 4O(3) of the 2014 Regulations.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="c21900231" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/56" id="c00029" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="56">1971 c. 56</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c21900241" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/20" id="c00030" Year="2011" Class="UnitedKingdomPublicGeneralAct" Number="20">2011 c. 20</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c21900251" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/21" id="c00031" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="21">2004 c. 21</Citation>
; section 5A was inserted by section 9 of the Localism Act 2011.
</Text>
</Para>
</Commentary>
<Commentary id="c21900261" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c00033" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12">2004 c. 12</Citation>
; section 164 was amended by the
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c00035" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
, the
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00036" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, the
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c00037" Year="2011" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2009 (c. 10) and the Finance Act 2011">Finance Act 2009 (c. 10) and the Finance Act 2011 (c.11)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c21900271" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1171" id="c00038" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1171">S.I. 2009/1171</Citation>
; regulations 11 and 12 were amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1751" id="c00040" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1751">S.I. 2011/1751</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="M_C_823a12ac-85c0-4b3f-a162-c6dde57ac254" Type="C">
<Para>
<Text>
Reg. 33(2) modified (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/525" id="d13e4" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="525" Title="The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014">The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 (S.I. 2014/525)</Citation>
,
<CitationSubRef id="cc132157017302" CitationRef="d13e4" URI="http://www.legislation.gov.uk/id/uksi/2014/525/regulation/1/3" Operative="false" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef id="cc194649670927" CitationRef="d13e4" URI="http://www.legislation.gov.uk/id/uksi/2014/525/regulation/15/4" SectionRef="regulation-15-4" Operative="true">15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eeffdeeadebbc158a7bf6f9ba382e7e9" Type="F">
<Para>
<Text>
<CitationSubRef id="cpc9ohdu3-00006" SectionRef="regulation-32-5A" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/32/5A">Reg. 32(5A)</CitationSubRef>
inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/755" id="cpc9ohdu3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="755" Title="The Local Government Pension Scheme (Amendment) Regulations 2015">The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755)</Citation>
,
<CitationSubRef id="cpc9ohdu3-00008" CitationRef="cpc9ohdu3-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2015/755/article/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cpc9ohdu3-00009" CitationRef="cpc9ohdu3-00007" SectionRef="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/2015/755/regulation/12" Operative="true">12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1835c108505a823e0baa0244c4550bda" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpi1rcfp3-00015" SectionRef="regulation-30-7-b" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/7/b">reg. 30(7)(b)</CitationSubRef>
substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/493" id="cpi1rcfp3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="493" Title="The Local Government Pension Scheme (Amendment) Regulations 2018">The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493)</Citation>
,
<CitationSubRef CitationRef="cpi1rcfp3-00016" id="cpi1rcfp3-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cpi1rcfp3-00016" id="cpi1rcfp3-00018" SectionRef="regulation-8-a" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/8/a" Operative="true">8(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1bff07a1c92780ff6bba063925b4e17f" Type="F">
<Para>
<Text>
<CitationSubRef id="cpi1rcfp3-00006" SectionRef="regulation-30-12A" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12A">Reg. 30(12A)</CitationSubRef>
inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/493" id="cpi1rcfp3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="493" Title="The Local Government Pension Scheme (Amendment) Regulations 2018">The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493)</Citation>
,
<CitationSubRef CitationRef="cpi1rcfp3-00007" id="cpi1rcfp3-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cpi1rcfp3-00007" id="cpi1rcfp3-00009" SectionRef="regulation-8-b" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/8/b" Operative="true">8(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c49ad1eb659ba18370570f82940b8777" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cpi258gr3-00006" SectionRef="regulation-33-2" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/33/2">reg. 33(2)</CitationSubRef>
substituted (14.5.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/493" id="cpi258gr3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="493" Title="The Local Government Pension Scheme (Amendment) Regulations 2018">The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493)</Citation>
,
<CitationSubRef id="cpi258gr3-00008" CitationRef="cpi258gr3-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cpi258gr3-00009" CitationRef="cpi258gr3-00007" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2018/493/regulation/9" Operative="true">9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0d3dc0ab3cd984b515f206c380b7ce2e" Type="F">
<Para>
<Text>
<CitationSubRef id="c5t9tbwh5-00006" SectionRef="regulation-30-12B" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/30/12B">Reg. 30(12B)</CitationSubRef>
inserted (1.10.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/972" id="c5t9tbwh5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="972" Title="The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023">The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972)</Citation>
,
<CitationSubRef CitationRef="c5t9tbwh5-00007" id="c5t9tbwh5-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c5t9tbwh5-00007" id="c5t9tbwh5-00009" SectionRef="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/3/3" Operative="true">3(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-75ce19339c200a57a6925362e19cfac4" Type="F">
<Para>
<Text>
<CitationSubRef id="c5t9x4lr5-00006" SectionRef="regulation-34-2A" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/2A">Reg. 34(2A)</CitationSubRef>
inserted (1.10.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/972" id="c5t9x4lr5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="972" Title="The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023">The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972)</Citation>
,
<CitationSubRef CitationRef="c5t9x4lr5-00007" id="c5t9x4lr5-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c5t9x4lr5-00007" id="c5t9x4lr5-00009" SectionRef="regulation-3-4-a" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/3/4/a" Operative="true">3(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-73ecc43f9552e53a9683671f148e0324" Type="F">
<Para>
<Text>
<CitationSubRef id="c5t9x4lr5-00015" SectionRef="regulation-34-4" URI="http://www.legislation.gov.uk/id/uksi/2013/2356/regulation/34/4">Reg. 34(4)</CitationSubRef>
inserted (1.10.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/972" id="c5t9x4lr5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="972" Title="The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023">The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972)</Citation>
,
<CitationSubRef CitationRef="c5t9x4lr5-00016" id="c5t9x4lr5-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c5t9x4lr5-00016" id="c5t9x4lr5-00018" SectionRef="regulation-3-4-b" URI="http://www.legislation.gov.uk/id/uksi/2023/972/regulation/3/4/b" Operative="true">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>