# The Local Government Pension Scheme Regulations 1995, Regulation C24: Additional voluntary contributions


(1) Subject to regulation C27, a member may at any time elect to pay contributions under this regulation in addition to those provided for by the previous regulations in this Part.
(2) Schedule C4 shall have effect—
(a) in relation to such an election and in relation to contributions payable under this regulation; and
(b) in relation to receipt of a transfer value in respect of an additional voluntary contributions provision or an additional voluntary contributions scheme (so far as permitted by regulation K13(2)(b)(i)).
(3) In these regulations—
“additional voluntary contributions provision” means a provision of an occupational pension scheme approved by the Commissioners of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 (which provides for the payment by employees of voluntary contributions);
“additional voluntary contributions scheme” means a scheme approved by the Commissioners of Inland Revenue under that section, to which an employer is not a contributor and which provides benefits additional to those provided by an occupational pension scheme.

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Source: https://www.legislation.gov.uk/uksi/1995/1019/regulation/C24 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-regulations-1995/regulation-C24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

