{
  "url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4R",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-transitional-provisions-savings-and-amendment-regulations-2014/regulation-4R.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/4R",
  "kind": "regulation",
  "number": "4R",
  "heading": "Statutory underpin: divorce and dissolution of civil partnership",
  "text": "(1) This regulation applies where the cash equivalent of an eligible member’s relevant benefits is, for the purpose of section 29 of the Welfare Reform and Pensions Act 1999 (creation of pension debits and credits), calculated in accordance with regulation 4 of the Pension Sharing (Valuation) Regulations 2000 (manner of calculation and verification of cash equivalents: occupational pension schemes).\n(2) Where this regulation applies, the cash equivalent of the relevant benefits is to be calculated in accordance with actuarial guidance issued by the Secretary of State.\n(3) “Relevant benefits” has the same meaning as in section 29 of the Welfare Reform and Pensions Act 1999.",
  "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": "Paragraphs (7), (8) and (11) were amended by S.I. 2010/2090; paragraph (11) was also amended by S.I. 2011/561."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/525/regulation/4R",
    "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."
}