# The Local Government Pension Scheme (Amendment) Regulations 2006, Regulation 4: Revised rates and adjustments certificates: period over which increased costs to be spread


(1) This regulation applies where in considering whether to obtain a revised rates and adjustments certificate an administering authority, pursuant to regulation 7 of the Local Government Pension Scheme (Amendment) Regulations 2005, has determined an increased liability over that shown in the valuation of the relevant pension fund as at 31st March 2004 (“the 2004 valuation”).
(2) The administering authority shall spread the increased liability over the 2005 Funding Strategy Statement Period.
(3) In this regulation, “the 2005 Funding Strategy Statement Period” means the period over which the administering authority decided to spread the liabilities identified in the 2004 valuation, as set out in the first statement of their funding strategy published in accordance with regulation 76A of the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/2006/966/regulation/4 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-2006/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.