{
  "url": "https://openlegislation.uk/occupational-pension-schemes-revaluation-regulations-1991/regulation-10",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-revaluation-regulations-1991/regulation-10.json",
  "legislation": "uksi/1991/168",
  "legislation_title": "The Occupational Pension Schemes (Revaluation) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-revaluation-regulations-1991",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Rounding",
  "text": "(1) This regulation applies where the final salary method, within the meaning of paragraph 1 of Schedule 3 to the Act applies to a benefit under the scheme and the scheme provides that, in calculating the amount of that benefit, a member’s pensionable service is to be calculated in whole months.\n(2) Paragraph 1 of Schedule 3 to the Act is modified so that the scheme may provide for the pensionable service referred to in sub-paragraph (1) of that paragraph to be calculated to the nearest, next highest or next lowest whole month. Where a scheme provides for rounding as described in this paragraph it must provide for all pensionable service there referred to to be rounded in the same way.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 10(1) substituted (12.5.1994) by The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994 (S.I. 1994/1062), reg. 1(2), Sch. 2 para. 31(10)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 10(2) substituted (12.5.1994) by The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994 (S.I. 1994/1062), reg. 1(2), Sch. 2 para. 31(10)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/168/regulation/10",
    "retrieved_at": "2026-10-29T14:52:19.727713+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."
}