{
  "url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/regulation-J12",
  "json_url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/regulation-J12.json",
  "legislation": "uksi/1986/24",
  "legislation_title": "The Local Government Superannuation Regulations 1986",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-regulations-1986",
  "path": "regulation/J12",
  "kind": "regulation",
  "number": "J12",
  "heading": "National Insurance modification for graduated retirement pension",
  "text": "(1) The retirement pension of a person to whom regulation J9 applies shall be reduced by the amount specified in paragraph (2) where—\n(a) he became employed in his local government employment before 1st April 1980, and\n(b) his non-local government scheme was a statutory scheme, and\n(c) in calculating the amount of the transfer value accepted under regulation JS a deduction was made in connection with graduated retirement benefit under section 36 of the Insurance Act, and\n(d) his retirement pension is calculated by reference to reckonable service which includes the period which he is entitled to reckon under regulation J9(1)(a).\n(2) The specified amount is the reduction in connection with graduated retirement benefit under section 36 of the Insurance Act which would have been made to the person's pension under his non-local government scheme in relation to the service to which the transfer value relates if on ceasing to be employed in his non-local government employment—\n(a) he had reached state pensionable age, and\n(b) he had become entitled to the immediate payment of a pension under that scheme instead of the payment of a transfer value.\n(3) The reduction under this regulation shall take effect on the date on which the person's retirement pension becomes payable or, if later, the date on which he reaches state pensionable age and shall be additional to any reduction required by regulation J11.\n(4) The reduction under this regulation shall be treated for the purposes of Schedule 16 as a reduction made in connection with graduated retirement benefit under section 36 of the Insurance Act.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. J12 in force at 1.3.1986, see reg. A1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1989/371",
      "affecting_title": "The Local Government Superannuation (Amendment) Regulations 1989"
    },
    {
      "type": "inserted",
      "affecting": "uksi/1989/371",
      "affecting_title": "The Local Government Superannuation (Amendment) Regulations 1989"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1989/371",
      "affecting_title": "The Local Government Superannuation (Amendment) Regulations 1989"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1987/293",
      "affecting_title": "The Local Government Superannuation (Miscellaneous Provisions) Regulations 1987"
    },
    {
      "type": "modified",
      "affecting": "uksi/1987/293",
      "affecting_title": "The Local Government Superannuation (Miscellaneous Provisions) Regulations 1987"
    },
    {
      "type": "amended",
      "affecting": "uksi/1987/293",
      "affecting_title": "The Local Government Superannuation (Miscellaneous Provisions) Regulations 1987"
    },
    {
      "type": "amended",
      "affecting": "uksi/1988/466",
      "affecting_title": "The Local Government (Superannuation and Compensation) (Amendment) Regulations 1988"
    },
    {
      "type": "applied",
      "affecting": "uksi/1989/1462",
      "affecting_title": "The Local Government Superannuation (Water) Regulations 1989"
    },
    {
      "type": "amended",
      "affecting": "uksi/1989/1462",
      "affecting_title": "The Local Government Superannuation (Water) Regulations 1989"
    },
    {
      "type": "excluded",
      "affecting": "uksi/1989/1462",
      "affecting_title": "The Local Government Superannuation (Water) Regulations 1989"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/1709",
      "affecting_title": "The Local Government Superannuation (Amendment)Regulations 1990"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/503",
      "affecting_title": "The Local Government Superannuation (Funds etc.) Regulations 1990"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1990/503",
      "affecting_title": "The Local Government Superannuation (Funds etc.) Regulations 1990"
    },
    {
      "type": "excluded",
      "affecting": "uksi/1991/1203",
      "affecting_title": "The Local Government Superannuation (Reserve Forces) Regulations 1991"
    },
    {
      "type": "inserted",
      "affecting": "uksi/1991/1203",
      "affecting_title": "The Local Government Superannuation (Reserve Forces) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1989/372",
      "affecting_title": "The Local Government (Superannuation and Compensation) (Amendment) Regulations 1989"
    },
    {
      "type": "modified",
      "affecting": "uksi/1989/1161",
      "affecting_title": "The Water Reorganisation (Pensions etc.) Regulations 1989"
    },
    {
      "type": "modified",
      "affecting": "uksi/1989/1161",
      "affecting_title": "The Water Reorganisation (Pensions etc.) Regulations 1989"
    },
    {
      "type": "amended",
      "affecting": "uksi/1987/1579",
      "affecting_title": "The Local Government Reorganisation (Pensions etc.) (Greater Manchester and Merseyside) Order 1987"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/2480",
      "affecting_title": "The Local Government Superannuation (Investments) Regulations 1990"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/1285",
      "affecting_title": "The Local Government Finance (Miscellaneous Amendments and Repeal) Order 1990"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/24/regulation/J12",
    "retrieved_at": "2026-10-29T16:56:29.789903+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."
}