{
  "url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-16",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-16.json",
  "legislation": "uksi/2014/525",
  "legislation_title": "The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Annual allowance",
  "text": "If a member gives the administering authority notice of joint and several liability under section 237B of the Finance Act 2004 (liability of scheme administrator) in respect of the member’s annual allowance charge after 1st April 2014, the administering authority may adjust the member’s benefits accrued within the Earlier Schemes in accordance with actuarial guidance issued by the Secretary of State.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16 in force at 1.4.2014, see reg. 1(3)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 237B was inserted by the Finance Act 2011 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/525/regulation/16",
    "retrieved_at": "2026-10-29T00:24:30.617846+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."
}