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The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

S.I. 2014/525 · Made 5 March 2014 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 14 July 2026.

Public Service Pensions, England And Wales

Made 5th March 2014

Laid before Parliament 10th March 2014

Coming into force 1st April 2014

These Regulations are made in exercise of the powers conferred by sections 7 and 12 of, and Schedule 3 to, the Superannuation Act 1972f1.

In accordance with section 7(5) of that Act, the Secretary of State consulted such associations of local authorities as appeared to the Secretary of State to be concerned; the local authorities with whom consultation appeared to the Secretary of State to be desirable; and such representatives of other persons likely to be affected by the Regulations as appeared to the Secretary of State to be appropriate.

The Secretary of State makes the following Regulations:C1

Annotations to the whole text

Modifications

C1

Regulations applied (with modifications) (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 13

Footnotes

f1

1972 c. 11; section 12 was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7).

Contents

  1. 1Citation, extent, commencement and interpretation
  2. 2Revocation of Regulations
  3. 3Membership before 1st April 2014
  4. 4Statutory underpin Repealed
  5. 4AStatutory underpin: general
  6. 4BStatutory underpin: retirement, redundancy, ill health
  7. 4CStatutory underpin: flexible retirement
  8. 4DStatutory underpin: lump sum payments
  9. 4EStatutory underpin: transfers
  10. 4FStatutory underpin: members taking a repayment of contributions
  11. 4GStatutory underpin: underpin date
  12. 4HStatutory underpin: final underpin date
  13. 4IStatutory underpin: calculation of provisional assumed benefits
  14. 4JStatutory underpin: calculation of the provisional underpin amount
  15. 4KStatutory underpin: calculation of final assumed benefits
  16. 4LStatutory underpin: calculation of final underpin amount
  17. 4MStatutory underpin: effect of cessation of Tier 3 benefits
  18. 4NStatutory underpin: effect of uplift of Tier 3 benefits to Tier 2 benefits
  19. 4OStatutory underpin: survivor’s guarantee amount calculation
  20. 4PStatutory underpin: death grants
  21. 4QStatutory underpin: multiple pension accounts
  22. 4RStatutory underpin: divorce and dissolution of civil partnership
  23. 4SPayment of indirect compensation
  24. 4TApplications for compensation
  25. 4UPayment of compensation or indirect compensation out of pension fund
  26. 4VInterest on indirect compensation
  27. 5Membership of the 2014 Scheme
  28. 6Admission agreements
  29. 7Qualifying service for the 2014 Scheme
  30. 8Pensionable pay
  31. 9Transfers
  32. 10Interfund adjustments etc.
  33. 11Retirement benefits
  34. 12Ill-health retirement
  35. 13Lump sum commutation
  36. 14Contributions
  37. 15Additional contributions
  38. 16Annual allowance
  39. 17Survivor benefits
  40. 18The 85 year rule
  41. 19Appropriate funds
  42. 20Pension sharing
  43. 21Mis-sold personal pensions
  44. 22Scheme employers’ obligations
  45. 23Decisions and adjudications of disagreements
  46. 24Special cases
  47. 25Pension increases under the Pensions (Increase) Acts
  48. 25AEmployer contributions for historic liabilities
  49. 26Councillor pensions
  50. Signature
  51. Schedule 1Schedule 1
  52. Schedule 2
  53. 1Paragraph 1
  54. 2Paragraph 2
  55. 3Paragraph 3
  56. 4Paragraph 4
  57. 5Paragraph 5
  58. 6Paragraph 6
  59. 7Paragraph 7
  60. 8Paragraph 8
  61. 9Paragraph 9
  62. Explanatory note