# The Local Government Pension Scheme (Amendment) Regulations 1996, Regulation 18: Further provision concerning meaning of “remuneration”


Paragraph 7 of Schedule C2 to the principal Regulations is amended—
(a) by inserting after the words “of such a vehicle” the words “or a payment accepted by him at any time after 31st December 1992 in lieu of such provision” and after the words in sub-paragraph (b) “a motor vehicle” the words “or a payment accepted by him at any time in lieu of such provision”;
(b) by adding the following as new sub-paragraphs—
“(2) Where—
(a) a member’s contribution under regulation C2 or C3 of the 1986 regulations was based on remuneration which, for the purposes of the 1986 regulations, included a payment accepted by him in lieu of the provision of a motor vehicle, or
(b) arrangements were being made before the commencement date of these regulations to make a payment to a member in lieu of the provision of a motor vehicle in circumstances where such payment would have been included in the member’s remuneration for the purposes of the 1986 regulations and such arrangements were effected before 1st July 1995,
then such payment shall continue to be included in the member’s remuneration for the purposes of these regulations until the earlier of—
(i) the date on which he ceases to be employed by the employing authority who were employing him on the commencement date; or
(ii) the date on which the payment is no longer provided for him.
(3) Where a member’s cessation of employment is by reason of a transfer to employment with a different employing authority and the transfer is caused by circumstances beyond the member’s control, sub-paragraphs (1)(a) and (2)(i) shall not apply and, for the purposes of this paragraph, the member shall be deemed to continue in the employment of the employing authority who were employing him before the transfer.
(4) Where a member to whom paragraph (1) applies ceased to be employed before the commencement date by the employing authority who were employing him on 31st December 1992 and the cessation of employment was by reason of a transfer caused by circumstances beyond the member’s control, then he shall be treated as having left his employment after the commencement date for the purpose of the application of paragraph (3).”.

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Source: https://www.legislation.gov.uk/uksi/1996/1428/regulation/18 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-1996/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.