{
  "url": "https://openlegislation.uk/local-government-pension-scheme-administration-regulations-northern-ireland-2009/regulation-88",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-administration-regulations-northern-ireland-2009/regulation-88.json",
  "legislation": "nisr/2009/33",
  "legislation_title": "Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-administration-regulations-northern-ireland-2009",
  "path": "regulation/88",
  "kind": "regulation",
  "number": "88",
  "heading": "Valuation date",
  "text": "For the purposes of—\n(a) calculating the cash equivalent referred to in Article 27(2) of the 1999 Order; and\n(b) regulation 84(3) and (4) (discharge of liability for pension credit rights),\nthe valuation date shall be the first day of the implementation period as defined in Article 31(1) of that Order.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (except reg. 4 for specified purposes, reg. 6 for specified purposes and reg. 11) (1.4.2015) by The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/189), regs. 1(1), 2(1), Sch. 2 (with regs. 3, 13, 14(1)(d), Sch. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 10 applied (1.4.2009) by Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/34), regs. 1(1), 13"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 88 in operation at 1.4.2009, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2009/33/regulation/88",
    "retrieved_at": "2026-10-29T01:33:24.030530+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}