Explanatory note

These Regulations amend the Local Government Superannuation Regulations 1986 so that an employee will no longer be entitled to treat the money value to him of a car provided for his use by his employer as part of his pensionable remuneration. Since an existing employee may have contributed to the pension fund by reference to the money value of a car provided for him, these Regulations provide that such a person’s pensionable remuneration will not br reduced for so long as a car is provided and he does not enter into a new employment. Appeals to the Secretary of State may not be made on or after 1st April 1993 where the appeal relates to the provision of a car as part of a person’s pensionable remuneration.

These Regulations also provide that certain payments made to employees of urban development corporations are not to be pensionable.