{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-P5",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-P5.json",
  "legislation": "uksi/1987/1850",
  "legislation_title": "The Local Government Superannuation (Scotland) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987",
  "path": "regulation/P5",
  "kind": "regulation",
  "number": "P5",
  "heading": "Management of superannuation funds",
  "text": "Every administering authority shall in each year carry and credit to the appropriate superannuation funds—\n(a) the amounts contributed during the year by pensionable employees entitled to participate in the benefits of that fund,\n(b) the employer’s contributions payable by scheduled bodies under regulation P12,\n(c) all dividends and interest arising during the year out of the investment or use of that fund or any part thereof, and any capital moneys resulting from the realisation of investments or from the repayment of moneys used temporarily for other authorised purposes,\n(d) the amount of any additional contributory payments received by the administering authority under these Regulations, and\n(e) any other sum which the administering authority may become liable to carry to that fund under these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "uksi/1998/364",
      "affecting_title": "The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998"
    },
    {
      "type": "replaced (by reg.E9(3)(a)-(d))",
      "affecting": "uksi/1997/3048",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.4) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1988/625",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/regulation/P5",
    "retrieved_at": "2026-10-29T16:18:54.659485+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."
}