{
  "url": "https://openlegislation.uk/local-government-pension-scheme-administration-scotland-regulations-2008/regulation-96",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-administration-scotland-regulations-2008/regulation-96.json",
  "legislation": "ssi/2008/228",
  "legislation_title": "The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-administration-scotland-regulations-2008",
  "path": "regulation/96",
  "kind": "regulation",
  "number": "96",
  "heading": "Additional Voluntary Contributions (“AVCs”)",
  "text": "Where a pension debit member has an accumulated value of AVCs, the amount of the cash equivalent in respect of the corresponding pension credit, which is attributable to the accumulated value of the pension debit member’s AVCs, shall not be allocated to the pension credit benefits described in regulation 95(1) (“appropriate rights”) but, at the election of the pension credit member, must be used in one of the permissible ways specified in regulation 23(3) (use of accumulated value of AVCs and SAVCs).",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 96 in force at 1.4.2009, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "ssi/2008/228",
      "affecting_title": "The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2008/228/regulation/96",
    "retrieved_at": "2026-11-10T03:32:50.357537+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."
}