{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-19/paragraph-3",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-19/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/19/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 changing funds on that date,\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 which relates to the persons changing funds on that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1998/364",
      "affecting_title": "The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/3294",
      "affecting_title": "The Local Government (Superannuation and Compensation for Redundancy or Premature Retirement) (Scotland) Amendment Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/schedule/19/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."
}