{
  "url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/regulation-P4",
  "json_url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/regulation-P4.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/P4",
  "kind": "regulation",
  "number": "P4",
  "heading": "Accounts and audit",
  "text": "As soon as may be after any audit of their superannuation fund an administering authority shall send each body whose employees contribute to the fund copies of the revenue account and balance sheet of the fund and of any report by the auditor.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. P4 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/P4",
    "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."
}