{
  "url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4E",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4E.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/4E",
  "kind": "regulation",
  "number": "4E",
  "heading": "Statutory underpin: transfers",
  "text": "(1) This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(g) or (h) (statutory underpin: final underpin date – transfer to a different scheme).\n(2) Where this regulation applies—\n(a) no final guarantee amount is to be calculated in relation to the pension account; and\n(b) either—\n(i) where regulation 4H(1)(g) applies to the eligible member, regulation 96 of the 2013 Regulations applies (right to payment out of the pension fund), or\n(ii) where regulation 4H(1)(h) applies to the eligible member, regulation 98 of the 2013 Regulations applies (bulk transfer (transfer of undertakings etc.)).",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/525/regulation/4E",
    "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."
}