{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1995/regulation-K19",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1995/regulation-K19.json",
  "legislation": "uksi/1995/1019",
  "legislation_title": "The Local Government Pension Scheme Regulations 1995",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1995",
  "path": "regulation/K19",
  "kind": "regulation",
  "number": "K19",
  "heading": "National insurance modification for graduated retirement pension",
  "text": "(1) Where—\n(a) a person to whom regulation K14 applies became employed in his local government employment before 1st April 1980,\n(b) his non-local government scheme was a statutory scheme,\n(c) in calculating the amount of the transfer value accepted under regulation K13 a deduction was made in connection with graduated retirement benefit under section 36 of the National Insurance Act 1965, and\n(d) his retirement pension is calculated by reference to a period of membership which includes the period which he is entitled to count under regulation K14(1)(a),\nthen his pension shall be reduced by the amount specified in paragraph (2).\n(2) The amount mentioned in paragraph (1) is the reduction in connection with graduated retirement benefit under section 36 of the National Insurance Act 1965 which would have been made to the person’s pension under his non-local government scheme in relation to the service to which the transfer value relates if on ceasing to be employed in his non-local government employment he had—\n(a) reached state pensionable age, and\n(b) become entitled to the immediate payment of a pension under that scheme instead of the payment of a transfer value.\n(3) The reduction under this regulation—\n(a) shall take effect on—\n(i) the date on which the person’s pension becomes payable, or\n(ii) if later, the date on which he reaches state pensionable age, and\n(b) shall be additional to any reduction required by regulation K18.\n(4) The reduction under this regulation shall be treated for the purposes of regulations K5, K7, K8 and K21 as a reduction made in connection with graduated retirement benefit under section 36 of the National Insurance Act 1965.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1965 c. 51; section 36 was repealed with savings by the Social Security Act 1973 (c. 38), section 100(2)(b), Schedule 28."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1019/regulation/K19",
    "retrieved_at": "2026-10-29T13:11:15.645770+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."
}