41.—(1) Any increase in an individual’s rights as a result of regulations made under section 78(1) of PSPJOA 2022 (final salary benefits in local government schemes) is to be ignored for the purposes of sub-paragraph (1)(b) of paragraph 4 of Schedule 4 to FA 2016 (protection-cessation events: benefit accrual).
(2) This regulation is treated as always having had effect.