{
  "url": "https://openlegislation.uk/local-government-superannuation-reserve-forces-regulations-1991/note",
  "json_url": "https://openlegislation.uk/local-government-superannuation-reserve-forces-regulations-1991/note.json",
  "legislation": "uksi/1991/1203",
  "legislation_title": "The Local Government Superannuation (Reserve Forces) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-reserve-forces-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision in connection with the pensionrights of pensionable employees under the Local GovernmentSuperannuation Regulations 1986 (“the principal Regulations”) who are called out or volunteer for duty as reservists in theArmed Forces.\nRegulation 4 provides that all such employees will be able to counttheir military service as reckonable service for superannuationpurposes, and will be treated as having paid all the appropriatecontributions under the principal Regulations during the period of thatservice, whether or not they are in fact paid. If the employee dies,becomes permanently incapacitated, or reaches pensionable age while onmilitary service he is deemed to have been serving in his localgovernment employment at the time.\nRegulation 5 provides that if the employee’s service pay, togetherwith any“top up” paid by his local government employer, is not less than his localgovernment pay he is required to pay the same contributions as wouldhave been payable if he had remained in his local government employment.Regulation 7 sets out the methods by which such contributions may berecovered.\nRegulation 8 deals with cases where the employee has elected to payadditional voluntary contributions under regulation C9A of the principalRegulations. Where such contributions are used to provide benefitspayable in the event of death by means of an insurance policy, theappropriate administering authority is required to continue to pay thepremiums, which are recoverable from the employee. Any other suchcontributions may continue to be paid by the employee if he so wishes.\nThe Regulations make provision for cases where the employee iscalled out after he has opted to join, or to leave, the Local GovernmentSuperannuation Scheme but before that option has taken effect. In suchcases he will be treated as being in the Scheme unless he electsotherwise.\nThe Regulations are by virtue of section 12(1) of the SuperannuationAct 1972 made retrospective to 17th December 1990.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1203/note",
    "retrieved_at": "2026-10-29T14:44:09.645348+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."
}