{
  "url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4H",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4H.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/4H",
  "kind": "regulation",
  "number": "4H",
  "heading": "Statutory underpin: final underpin date",
  "text": "(1) An eligible member’s final underpin date, in relation to a pension account, is the earliest of the following dates which occur either at the same time as, or after, an underpin date applicable to that pension account—\n(a) the day before the date on which a pension under regulation 30(1), (3) or (5) of the 2013 Regulations (retirement pension) commences;\n(b) where the eligible member elects to receive an immediate payment of all or part of the retirement pension under regulation 30(6) of the 2013 Regulations (flexible retirement), the day before the date on which the eligible member’s reduced working hours or grade of employment begins;\n(c) the day before the date on which a pension under regulation 30(7) of the 2013 Regulations commences (pension by virtue of dismissal from employment);\n(d) the day before the date on which a pension under regulation 35(1) of the 2013 Regulations commences (pension on grounds of ill health for active members);\n(e) the day before the date on which a pension pursuant to a request made under regulation 38(1) or (4) of the 2013 Regulations commences (pension on grounds of ill health for deferred members);\n(f) where the eligible member takes payment of a lump sum under regulation 34(1)(a) or (c) of the 2013 Regulations (trivial commutation) in relation to the pension, the day before the date used to calculate the sum;\n(g) where, in accordance with regulation 96(1) of the 2013 Regulations (payment out of pension fund), the eligible member applies for a transfer under Chapters 1 or 2 of Part 4ZA of the Pension Schemes Act 1993, the date used to calculate the cash equivalent transfer value paid;\n(h) where a transfer payment is made in respect of the eligible member under regulation 98 of the 2013 Regulations (bulk transfers), the date used to calculate the value of the transfer payment; and\n(i) the date on which the administering authority makes payment to the eligible member under regulation 18 of the 2013 Regulations relating to the pension account.\n(2) Where the eligible member has had a final underpin date by virtue of paragraph (1)(b), paragraph (1) subsequently applies as if for “the earliest of the following dates” there were substituted “the next occurring of the following dates”.",
  "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": "1993 c. 48; section 1 has amendments which are not relevant to this instrument."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 12A was inserted by S.I. 2009/3150."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Revaluation adjustment is defined in Schedule 1 to the 2013 Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/525/regulation/4H",
    "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."
}