{
  "url": "https://openlegislation.uk/local-government-superannuation-gratuities-regulations-1995/note",
  "json_url": "https://openlegislation.uk/local-government-superannuation-gratuities-regulations-1995/note.json",
  "legislation": "uksi/1995/1497",
  "legislation_title": "The Local Government Superannuation (Gratuities) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-gratuities-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note does not form part of these Regulations)\nThese regulations amend Part K of the Local Government Superannuation Regulations 1986 (S.I. 1986/24) (“the principal regulations”). Regulations 2 and 3 are made retrospective in effect to 6th April 1991, and regulation 4 to 2nd May 1995 (the day on which the Local Government Pension Scheme Regulations 1995 came into force), by virtue of section 12 of the Superannuation Act 1972.\nRegulation 2 substitutes new regulations K2 to K4A in the principal regulations, separating out the powers to pay gratuities, so that gratuities can be paid under the different powers contained in these regulations in three specific circumstances: death, redundancy or retirement.\nRegulation 3 contains consequential amendments.\nRegulation 4 contains amendments of the substituted regulations K2 to K4 which are consequential on the commencement of the Local Government Pension Scheme Regulations 1995.\nRegulation 5 reduces the accrual rate for all the different sorts of gratuity payments from 5 per cent to 3.75 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1497/note",
    "retrieved_at": "2026-10-29T13:07:49.789882+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."
}