# The Local Government Pension Scheme (Scotland) Regulations 2018, Paragraph 5


The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

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Source: https://www.legislation.gov.uk/ssi/2018/141/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-scotland-regulations-2018/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.