# The Local Government Superannuation Regulations 1986, Paragraph 5

Extent: E+W+S

The accrued actuarial liabilities of the fund are the actual and potential liabilities of the fund in connection with any service or employment before the relevant date and, for this purpose, it is to be assumed that the liabilities which relate to those transferring their pension rights remain liabilities of the fund notwithstanding regulation J14(8).

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Source: https://www.legislation.gov.uk/uksi/1986/24/schedule/18/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-superannuation-regulations-1986/schedule-18/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.