{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-105",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-105.json",
  "legislation": "nisr/2014/188",
  "legislation_title": "The Local Government Pension Scheme Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014",
  "path": "regulation/105",
  "kind": "regulation",
  "number": "105",
  "heading": "Adjustment of accounts following forfeiture, etc.",
  "text": "(1) Where a forfeiture direction is issued under regulation 102 (forfeiture of pension rights after conviction for employment-related offences) the Committee shall transfer out of the member's pension account the benefits which are forfeited and pay the relevant employing authority an amount determined by an actuary as representing the capital value of those benefits .\n(2) Where an amount is recovered or retained under regulation 104 (recovery or retention where former member has misconduct obligation), the Committee shall transfer out of the member's pension account the amount recovered or retained and pay it to the relevant employing authority.\n(3) If the effect of a forfeiture direction, or of the recovery or retention of an amount, is to extinguish the member's entitlement to benefits, the Committee shall close the member's pension account.\n(4) But if a contributions equivalent premium or a payment in lieu of contributions is due or has been made in respect of the former employee, the Committee may reduce an amount retained or a payment under paragraphs (1) or (2) by the amount of the contributions equivalent premium and by half the amount of any payment in lieu of contributions.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 105(1) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 24(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 105(4) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 24(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/188/regulation/105",
    "retrieved_at": "2026-10-29T01:06:17.575135+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."
}