{
  "url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4D",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4D.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/4D",
  "kind": "regulation",
  "number": "4D",
  "heading": "Statutory underpin: lump sum payments",
  "text": "(1) This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(f) (statutory underpin: final underpin date – lump sum payment).\n(2) Where this regulation applies the eligible member’s pension account is not to be increased by any final guarantee amount relating to the pension account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 4A-4V inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 2(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regs. 4A-4V restricted (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 15"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/1166."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/525/regulation/4D",
    "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."
}