{
  "url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/schedule-19/paragraph-3",
  "json_url": "https://openlegislation.uk/local-government-superannuation-regulations-1986/schedule-19/paragraph-3.json",
  "legislation": "uksi/1986/24",
  "legislation_title": "The Local Government Superannuation Regulations 1986",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-regulations-1986",
  "path": "schedule/19/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The apportionment fraction is—\nAB×(C+D)-EC , where—\nA is the value at the relevant date of the accrued actuarial liabilities of the fund which relate to the persons changing funds on that date,\nB is the value at the relevant date of all accrued actuarial liabilities of the fund;\nC is the value at the relevant date of the transferable assets of the fund minus any sums then due from the fund,\nD is the value at the relevant date of any adjustments to be made in consequence of a certificate under regulation P6(1)(b) to sums (other than sums then due to the fund) to be contributed to the fund under regulation P7(1), and\nE is the value at the relevant date of the part (if any) of those adjustments which relates to the persons changing funds on that date.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 19 para. 3 in force at 1.3.1986, see reg. A1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "uksi/1991/2522",
      "affecting_title": "The Local Government Superannuation (Miscellaneous Provisions) Regulations 1991"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1994/3221",
      "affecting_title": "The Local Government Superannuation (Local Government Reorganisation in England) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/24/schedule/19/paragraph/3",
    "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."
}