{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-16/part-IV/paragraph-2",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-16/part-IV/paragraph-2.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": "schedule/16/part/IV/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In any case not falling within paragraph 1 the transfer value payable under regulation Q2(1) in respect of a person is to be calculated in accordance with the following formula—\nT = 2 × C, where—\nT is the amount of the transfer value; and\nC is the amount of the employer’s contributions in relation to the reckonable service,\nbut the amount of the transfer value shall be zero if the person becomes employed in his new local government employment on or after 1st October 1981.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1989/802",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1989"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/414",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1998/364",
      "affecting_title": "The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998"
    },
    {
      "type": "amended",
      "affecting": "uksi/1989/422",
      "affecting_title": "The Housing (Scotland) (Superannuation Fund) Regulations 1989"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/schedule/16/part/IV/paragraph/2",
    "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."
}