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The Local Government Pension Scheme (Amendment) Regulations 2006

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  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement, interpretation and application

    2. 2.Amendment of Regulations

  3. PART 2 Cost of liabilities

    1. 3.Calculations

    2. 4.Revised rates and adjustments certificates: period over which increased costs to be spread

  4. PART 3 The tax regime

    1. 5.Further restrictions on eligibility

    2. 6.Periods of membership

    3. 7.High earners

    4. 8.Employer’s discretion to reduce member’s contribution rate

    5. 9.Inland Revenue limits on contributions

    6. 10.Limit on total amount of benefits

    7. 11.Calculations

    8. 12.Final pay

    9. 13.Retirement after the normal retirement date

    10. 14.Other early leavers: deferred retirement benefits and elections for early payment

    11. 15.Re-employed and rejoining deferred members

    12. 16.Surrenders of pensions

    13. 17.Requirements as to time of payment

    14. 18.Guaranteed minimum pensions etc.

    15. 19.Surviving spouse’s long-term pension

    16. 20.Meaning of “eligible child”

    17. 21.Commutation: exceptional ill-health

    18. 22.Scope of Part III: limits on benefits

    19. 23.Power of employing authority to increase total membership

    20. 24.Effect of increases under this Chapter for older members

    21. 25.Payments to increase total membership

    22. 26.Effect of increases under this Chapter for older members

    23. 27.Election for pension in lieu of retirement grant

    24. 28.Election for lump sum in lieu of pension

    25. 29.Accounts and audit

    26. 30.Over-provision: calculation and return of surplus AVC and SVAVC funds

    27. 31.Commencement of pensions

    28. 32.Treatment of other benefits

    29. 33.First instance decisions

    30. 34.Interpretation

    31. 35.Excluded membership

    32. 36.Revenue restrictions

    33. 37.Councillor members

  5. PART 4 The 85 year rule

    1. 38.Normal retirement

    2. 39.Other early leavers: deferred retirement benefits and elections for early payment

    3. 40.Re-employed and rejoining deferred members

    4. 41.Right to count credited period

    5. 42.Credited periods for transferring members with mis-sold pension rights

    6. 43.Rights as to service not matched by credited period

    7. 44.Excluded membership

    8. 45.Former members of the Metropolitan Civil Staffs Superannuation Scheme

  6. PART 5 Miscellaneous

    1. 46.Scheme Employers: Firebuy Limited

    2. 47.Transitional provisions and savings

    3. 48.Right to opt out

  7. Signature

    1. SCHEDULE

      TRANSITIONAL PROVISIONS AND SAVINGS

      1. 1.Where a member— (a) elects to receive the immediate payment...

      2. 2.For the purposes of paragraph 1, the relevant date, for...

      3. 3.For the purposes of this Schedule, a member satisfies the...

      4. 4.Where a member who may elect under regulation 32(1) of...

      5. 5.(1) This paragraph applies to a member who—

  9. Explanatory Note

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