{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-18/paragraph-3",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-18/paragraph-3.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/18/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The apportionment fraction is—\n[AB×(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 transferring their pension rights on that date to the approved non-local government scheme,\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 P9(1)(b) to sums (other than sums then due to the fund) to be contributed to the fund under regulation P12(1), and\nE is the value at the relevant date of the part (if any) of those adjustments that relate to the persons transferring their pension rights on that date to the approved non-local government scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1996/414",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/schedule/18/paragraph/3",
    "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."
}