The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026

this regulation and regulations 3, 9(1)(b), (c) and (2), 16, 19, 22, 34, 35(1)(a) and (2) and 42 have effect from 1st April 2014 (subject to paragraph (3));

regulations 29(1)(a), 36 to 40 and 44 to 48 have effect from 1st October 2023;

regulation 33 has effect from 28th February 2024;

all other regulations have effect from 1st April 2026.

in sub-paragraphs (a) (ii), (b) (i) and (iii), for “dependant” substitute “dependent” in each place where it occurs;

in sub-paragraph (b), omit “nominated”.

the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and

the first day of that unpaid period was before 1st April 2026.

after paragraph (3) insert—

“(3A)

A Scheme employer must pay contributions on the lost pensionable pay of an active member on unpaid leave to which regulation 11(5) applies.”.

in paragraph (4) (b) omit “additional maternity leave, additional adoption leave” and “shared parental leave”;

after paragraph (4) insert—

“(4A)

If an active member enters a QAPA in respect of a qualifying period of absence of three years or less, the member’s Scheme employer must pay contributions under regulation 16(2)(e) or (4)(d) (shared cost additional pension contributions) to meet the cost specified in regulation 16(8A)(b).

(4B)

If an active member enters a QAPA in respect of a qualifying period of absence of more than three years, the member’s Scheme employer—

(a)

must pay contributions under regulation 16(2)(e) or (4)(d) (shared cost additional pension contributions) to meet the proportion of the cost specified in regulation 16(8A)(b) which relates to the first three years of the absence, and

(b)

may pay contributions under regulation 16(2)(e) or (4)(d) to meet the remainder of the cost specified in regulation 16(8A)(b) (or any part of it).”;

omit paragraphs (5) and (6);

in paragraph (7) for “paragraphs (4)(d) and (5)” substitute “paragraph (4)(d)”.

the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and

the first day of that unpaid period was before 1st April 2026.

after paragraph (4) insert—

“(4A)

Where an arrangement is a QAPA, the arrangements must specify that the total amount of additional pension to be credited to the active member’s pension account for the purposes of paragraph (2)(d) or (4)(c) is, subject to paragraphs (5) and (6)—

(a)

in the case of a member who is paying contributions under regulation 10 (temporary reduction in contributions), 1/98th of the pay that the member would have received if they had been at work receiving their normal pay (excluding any overtime and bonuses that the member would have received in addition to their contractual pay) during the qualifying period of absence;

(b)

in any other case, 1/49th of the pay that the member would have received if they had been at work receiving their normal pay (excluding any overtime and bonuses that the member would have received in addition to their contractual pay) during the qualifying period of absence.

(4B)

Where an arrangement is a QAPA, and APCs^f2 are to be paid by regular contributions over more than one Scheme year, the amount of additional pension to be credited to the active member’s pension account at the end of each Scheme year for the purposes of paragraph (2)(d) is the proportion of the amount specified in paragraph (4A) which is equal to the amount of extra contribution payable by the member for that Scheme year divided by the total amount of extra contribution payable by the member under the arrangement.”;

in paragraph (7), at the start for “The” substitute “Subject to paragraph (8A), the”;

after paragraph (8) insert—

“(8A)

Where an arrangement is a QAPA, the amount of the contributions to be paid in respect of that arrangement under this regulation is the total of—

(a)

the amount of contributions that the member would have paid under regulation 9 (contributions) or 10 (temporary reduction in contributions) in respect of the qualifying period of absence if they had not been absent from work with permission with no pensionable pay, and

(b)

the amount of contributions that the employer would have paid under regulation 67 (employer’s contributions) in respect of the member for the qualifying period of absence if they had not been absent from work with permission with no pensionable pay.”;

in paragraph (10), at the start for “An” substitute “Subject to paragraph (10A), an”;

after paragraph (10) insert—

“(10A)

Paragraph (10) does not apply in respect of an application by a member to enter into a QAPA.”;

in paragraph (12), at the start for “If” insert “Subject to paragraph (12A), if”;

after paragraph (12) insert—

“(12A)

Paragraph (12) does not apply in respect of a QAPA.”;

omit paragraph (16).

in paragraph (17) (a) omit “additional maternity leave, additional adoption leave” and “shared parental leave”.

the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and

the first day of that unpaid period was before 1st April 2026.

in paragraph (8), for “does not form” substitute “forms”;

in paragraph (13) for “paragraphs (12) or (14)” substitute “paragraph (12)”;

omit paragraph (14).

in paragraph (1), omit “before attaining the age of 75”;

omit paragraph (4).

in sub-paragraph (a)—

omit sub-paragraph (aa);

in sub-paragraph (a)—

omit sub-paragraph (aa);

in sub-paragraph (a)—

omit sub-paragraph (aa);

in sub-paragraph (a)—

omit sub-paragraph (aa);

in sub-paragraph (a)—

omit sub-paragraph (aa);

for sub-paragraph (c) substitute—

“(c)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

omit the “and” after sub-paragraph (e);

after sub-paragraph (f) insert

“; and

(g)

the amount of any qualifying additional pension had been multiplied by 49/320;”;

for sub-paragraph (c) substitute—

“(c)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

omit the “and” after sub-paragraph (e);

after sub-paragraph (f) insert

“; and

(g)

the amount of any qualifying additional pension had been multiplied by 49/320;”;

for sub-paragraph (c) substitute—

“(c)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

in sub-paragraph (e) for “pay and;” substitute “pay;”;

after sub-paragraph (f) insert

“; and

(g)

the amount of any qualifying additional pension had been multiplied by 49/160;”;

for sub-paragraph (c) substitute—

“(c)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

in sub-paragraph (e) omit “and,”;

after sub-paragraph (f) insert “; and

“(g)

the amount of any qualifying additional pension had been multiplied by 49/240;”;

for sub-paragraph (c) substitute—

“(c)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

in sub-paragraph (e) omit “and,”;

after sub-paragraph (f) insert “; and

“(g)

the amount of any qualifying additional pension had been multiplied by 49/120;”;

in paragraph (1) omit “before attaining the age of 75”;

omit paragraph (5).

for sub-paragraph (d) substitute—

“(d)

the pension excluded—

(i)

any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and

(ii)

any additional pension awarded under regulation 31 (award of additional pension);”;

omit the “and” after sub-paragraph (e);

after sub-paragraph (f) insert

“; and”;

(g)

the amount of any qualifying additional pension had been multiplied by 49/160;”;

in paragraph (A1) (b) for “regulation 14” substitute “regulations 14 or 15”;

in paragraph (3) (b), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.

the survivor pension to which they are entitled, and

any payments which they have previously received in respect of a survivor pension.

omit the definition of “benefit crystallisation event”;

in the definition of “child related leave”, in paragraphs (c) and (f) omit “during which the member receives some pensionable pay”;

in paragraph (b) of the definition of “cohabiting partner”—

after the definition of “local pension board” insert—

• ““lost pensionable pay” has the meaning given by regulation 21A;”;

in the definition of “paternity leave” for “regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002” substitute “section 80A or 80B of the Employment Rights Act 1996”^f2;

for the definition of “pensionable pay” substitute—

• ““pensionable pay” has the meaning given in regulation 20 but—

  1. (a)

     if the circumstances specified in regulation 21(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s assumed pensionable pay;

  2. (b)

     if the circumstances specified in regulation 21A(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s lost pensionable pay;”;

after the definition of “public service pension scheme” insert—

• ““QAPA” has the meaning given in regulation 16A(2)(a);

• “qualifying additional pension” has the meaning given in regulation 16A(2)(c);

• “qualifying period of absence” has the meaning given in regulation 16A(2)(b);”;

after the definition of “registered pension scheme” insert—

• ““relevant benefit crystallisation event” has the meaning given by section 637Q of the Income Tax (Earnings and Pensions) Act 2003^f3;”.

the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and

the first day of that unpaid period was before 1st April 2026.

after paragraph (5A) insert—

“(5B)

Notwithstanding paragraph (1)(a), in respect of the death of a member between 1st April 2008 and 31st March 2014 inclusive—

(a)

the Benefits Regulations^f2 have effect as if regulation 17(16A)(b) of these Regulations applied;

(b)

the 2008 Scheme Transitional Regulations^f3 have effect as if regulation 17(16A)(c) of these Regulations applied.

(5C)

Notwithstanding paragraph (1)(a), in respect of the period between 1st April 2008 and 31st March 2014 inclusive, the Administration Regulations^f4 have effect as if—

(a)

the word “nominated” was omitted from the following provisions—

(i)

regulation 47(2) (exclusion of rights to return of contributions);

(ii)

regulation 58(2)(a) (applications to resolve disagreements);

(iii)

regulation 60(9)(b) (reference of disagreement for reconsideration by appropriate administering authority);

(iv)

regulation 76(4)(b) (transfer of sums from the pension fund to compensate for former member’s misconduct);

(v)

regulation 85(2)(b) (European Union scheme transferees)^f5;

(b)

in regulation 58(2) the words “(as defined in regulation 25 of the Benefits Regulations)” were omitted;

(c)

in regulation 80(5)(a) (contracting-out requirements affecting transfers out) the words “or nominated cohabiting partner’s” were omitted.

(5D)

Notwithstanding paragraph (1)(a), in respect of any death of a member between 5th December 2005 and 12th March 2014 inclusive, the Earlier Regulations^f6 have effect as if any survivor pension relating to that member were calculated in accordance with regulation 17(4), (16B)(b)(i), (16B)(b)(iii), (16B)(c) and (e), and (16C) to (16E) of these Regulations.

(5E)

Notwithstanding paragraph (1)(a), in respect of any death of a member between 13th March 2014 and 31st March 2014 inclusive, the Earlier Regulations have effect as if any survivor pension relating to that member were calculated in accordance with regulation 17(4), (16B)(b)(i) to (iii), (16B)(c) to (e), and (16C) to (16E) of these Regulations.

(5F)

Notwithstanding paragraph (1)(a), and subject to regulation 17(16E)(a), in respect of any death of a member on or after 5th December 2005—

(a)

regulation F8 of the 1995 Regulations (widowers: requirement for post 5th April 1988 service and consequent adjustments to “retirement pension”)^f7 has effect as if—

(i)

in paragraph (2)(b) the words from “if the widower” to “31st March 1972,” were omitted;

(ii)

in paragraph (2)(b)(i) for “1988” there were substituted “1978”;

(iii)

in paragraph (3) for “1988” there were substituted “1978”;

(b)

paragraph 6(4) of Schedule C6 to the 1995 Regulations (provisions concerning outstanding payments due under previous regulations) has effect as if for “1988” there were substituted “1978” in each place where it occurs;

(c)

regulation 42 of the 1997 Regulations (reduction of some surviving spouses’ pensions)^f8 has effect as if—

(i)

in paragraph (2) for “1988” there were substituted “1978”;

(ii)

in paragraph (3) the words from “where the widower” to the end were omitted;

(iii)

in paragraph (4)(a) for “1988” there were substituted “1978”;

(d)

regulation 42A of the 1997 Regulations (calculation of pension for surviving civil partners)^f9 has effect as if for “1988” there were substituted “1978”;

(e)

regulation 4A(2) of the 1997 Transitional Regulations (deferred members and pensioners: civil partners)^f10 has effect as if for “1988” there were substituted “1978” in each place where it occurs.

(5G)

Notwithstanding paragraph (1)(a), in respect of any death of a member before 1st April 2014—

(a)

the Benefits Regulations have effect as if regulations 23(5) (death grants: active members)^f11, 32(4) (death grants: deferred members)^f12 and 35(4) (death grants: pensioner members)^f13 were omitted;

(b)

the 1997 Regulations have effect as if regulations 38(6) (death grants)^f14 and 155(5) (death grants)^f15 were omitted;

(c)

the 1995 Regulations have effect as if regulation E8(5) (nomination of beneficiary of death grant)^f16 were omitted.”;

after paragraph (5G) insert—

“(5H)

Notwithstanding paragraph (1)(a)—

(a)

the 1997 Regulations have effect as if—

(i)

in regulation 19A (limit on total amount of benefits)^f17, paragraphs (1) to (3) were omitted;

(ii)

in regulation 20 (calculations)^f18—

(aa)

in paragraph (3A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”;

(bb)

in paragraph (4A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”;

(iii)

in regulation 49 (commutation: small pensions)^f19 for paragraph (1) there were substituted—

“(1)

Any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004^f20 listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—

(a)

a lump sum which is a trivial commutation lump sum within the meaning of section 166^f21 (lump sum rule) of that Act;

(b)

a trivial commutation lump sum death benefit within the meaning of section 168^f22 (lump sum death benefit rule) of that Act;

(c)

a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009^f23.”;

(iv)

in regulation 50(1) (commutation: exceptional ill health) the words “, notwithstanding that such lump sum may exceed his lifetime allowance” were omitted;

(v)

in Schedule 1 (interpretation)^f24—

(aa)

the definition of “benefit crystallisation event” were omitted;

(bb)

after the definition of “registration officer” there were inserted—

• ““relevant benefit crystallisation event” shall be construed in accordance with section 637Q of the Income Tax (Earnings and Pensions) Act 2003;”;

(vi)

in paragraph 5 of Schedule 8 (councillor members)^f25, in the substitute regulation 20(2A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”;

(b)

the Benefits Regulations have effect as if—

(i)

in regulation 21(1) (election for lump sum in lieu of pension) for “benefit crystallisation event within the meaning of the Finance Act 2004” there were substituted “relevant benefit crystallisation event within the meaning of section 637Q of the Income Tax (Earnings and Pensions) Act 2003”;

(ii)

regulation 22(1) to (3) (limit on total amount of benefits) were omitted;

(c)

regulation 51(3)(b) of the Administration Regulations (interest on late payment of certain benefits) has effect as if for “benefit crystallisation date” there were substituted “relevant benefit crystallisation event”;

(d)

regulation 14 of the 2008 Scheme Transitional Regulations (pension sharing) has effect as if for paragraph (3) there were substituted—

“(3)

In relation to any entitlement under the 1997 Scheme, any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004 listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act—

(a)

a lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of that Act;

(b)

a trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of that Act;

(c)

a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009.”.

(5I)

Notwithstanding paragraph (1)(a)—

(a)

regulation G7(1) of the 1995 Regulations (pensioner’s children’s short-term pension)^f26 has effect as if after “6 months after the death” there were inserted “or, if less, until they cease to be eligible children”;

(b)

regulation 45 of the 1997 Regulations (children’s short-term pensions)^f27 has effect as if—

(i)

in paragraph (2), for “If” there were substituted “Subject to paragraph (3A), if”;

(ii)

in paragraph (3), after “Otherwise,” there were inserted “subject to paragraph (3A)”;

(iii)

after paragraph (3) there were inserted—

“(3A)

A person ceases to be entitled to a short-term pension under this regulation when they cease to be an eligible child.”.”.

in paragraph (2), for “(9) to (16)” substitute “(16A) to (16F)”;

in paragraph (4), for “(9) to (16)” substitute “(16A) to (16F)”;

in paragraph (5), for “Death grants” substitute “Subject to paragraph (8A), death grants”;

in paragraph (7), after “still applied” insert “(subject to the modifications in paragraph (8A))”;

in paragraph (8), after “Earlier Schemes” insert “(subject to the modifications in paragraph (8A))”;

after paragraph (8), insert—

“(8A)

For the purposes of determining whether and to whom a death grant is payable under the Earlier Schemes^f2—

(a)

the Benefits Regulations have effect as if—

(i)

regulation 23(5) (death grants: active members) were omitted;

(ii)

regulation 32(4) (death grants: deferred members) were omitted;

(iii)

in regulation 35 (death grants: pensioner members)—

(aa)

in paragraph (1) the words “before his 75th birthday” were omitted;

(bb)

paragraph (4) were omitted;

(b)

the 1997 Regulations have effect as if—

(i)

in regulation 38 (death grants)^f3—

(aa)

in paragraph (1) the words “before his 75th birthday” were omitted;

(bb)

paragraph (6) were omitted;

(ii)

in regulation 155 (death grants)—

(aa)

in paragraph (1) the words “before he attains the age of 70” were omitted;

(bb)

paragraph (5) were omitted;

(c)

the 1995 Regulations have effect as if regulation E8(5) (nomination of beneficiary of death grant) were omitted.”;

omit paragraphs (9) to (16);

before paragraph (17), insert—

“(16A)

For the purposes of determining eligibility of a person to survivor benefits under the Earlier Schemes—

(a)

the Earlier Regulations have effect as if, for the definition of “eligible child” contained in—

(i)

regulation 26 of the Benefits Regulations (meaning of “eligible child”)^f4,

(ii)

regulation 44 of the 1997 Regulations (meaning of “eligible child”)^f5, and

(iii)

regulation G2 of the 1995 Regulations (meaning of “eligible child”),

there were substituted the definition of “eligible child” contained in Schedule 1 to the 2013 Regulations (interpretation)^f6;

(b)

the Benefits Regulations have effect as if—

(i)

in regulation 1(4) (citation, commencement, interpretation and application) for the definition of “nominated cohabiting partner” there were substituted the definition of “cohabiting partner” contained in Schedule 1 to the 2013 Regulations (interpretation);

(ii)

regulation 25 (meaning of “nominated cohabiting partner”)^f7 were omitted;

(iii)

the word “nominated” were omitted from the following provisions—

(aa)

regulation 14A(1) and (5) (election to pay additional contributions: survivor benefits)^f8;

(bb)

regulation 24(1) (survivor benefits: active members)^f9;

(cc)

regulation 33(1) (survivor benefits: deferred members)^f10;

(dd)

regulations 36(1) (survivor benefits: pensioners)^f11;

(iv)

in regulation 14A—

(aa)

in paragraph (1), the words “(within the meaning of regulation 25)” were omitted;

(bb)

in paragraph (2), for the words from “or 12 months” to the end there were substituted “or, if the member gave the appropriate administering authority a declaration to which paragraph (2A) applies, 12 months from the date of that declaration, whichever is the later.”;

(cc)

after paragraph (2) there were inserted—

“(2A)

This paragraph applies to a declaration signed by the member (A) and another person (B) that for a continuous period of at least two years including the day on which the declaration is signed A and B have satisfied the condition that—

(a)

A is able to marry, or form a civil partnership with, B,

(b)

A and B are living together as if they were married or as if they were civil partners,

(c)

neither A nor B is living with a third person as if they were married or as if they were civil partners, and

(d)

either B is financially dependent on A or A and B are financially interdependent.”;

(c)

regulation 3(4) of the 2008 Scheme Transitional Regulations (membership accrued before 1st April 2008: active members)^f12 has effect as if “nominated” were omitted.

(16B)

For the purposes of calculating the amount of survivor benefits payable to a person under the Earlier Schemes—

(a)

subject to sub-paragraph (f), regulation 6(3) of the 2008 Scheme Transitional Regulations (survivor benefits) has effect as if—

(i)

for “Regulation 42 of the 1997 Regulations continues” there were substituted “Regulations 42 and 42A of the 1997 Regulations continue”;

(ii)

after “marries” there were inserted “or enters into a civil partnership”;

(b)

any calculation of the survivor pension payable under the Earlier Regulations to—

(i)

the surviving spouse of an opposite-sex marriage with a member,

(ii)

the surviving spouse of a same-sex marriage with a member,

(iii)

the surviving same-sex civil partner of a member, or

(iv)

the surviving opposite-sex civil partner of a member,

is, subject to paragraph (16C), to be on the basis that the survivor is a widow, irrespective of the sex of the member;

(c)

in respect of a calculation under sub-paragraph (b) where the member left under a scheme to which the 1995 Regulations, the 1997 Regulations, or regulation 6 of the 2008 Scheme Transitional Regulations apply, any reference to contracted out employment is to be read as including contracted in employment;

(d)

sub-paragraph (b)(ii) does not apply where the member died before 1st April 2014 and the surviving spouse’s survivor benefit fell to be determined under the Benefits Regulations;

(e)

sub-paragraph (b)(iii) does not apply where the member died before 1st April 2014 and the surviving same-sex civil partner’s survivor benefit fell to be determined under the Benefits Regulations;

(f)

sub-paragraphs (a) and (b)(iii) do not apply where the member made an election to the appropriate administering authority between 1st April 2014 and 31st March 2015 inclusive that the survivor benefits payable to the member’s surviving civil partner should continue to be determined under the Benefits Regulations as they had effect immediately before 1st April 2014.

(16C)

To the extent that it does not already do so, membership which is taken into account for the purposes of a calculation to which paragraph (16B)(b) applies includes—

(a)

any membership that, if paragraph (16B)(b) had not applied, would otherwise have counted as membership for the purposes of regulation F8(3) of the 1995 Regulations or by virtue of regulation 4A(2) of the 1997 Transitional Regulations;

(b)

relevant additional membership that, if paragraph (16B)(b) had not applied, would otherwise have counted as membership for the purposes of regulations 42 and 42A of the 1997 Regulations (reduction of some surviving spouses’ and civil partners’ pensions);

(c)

membership that, if paragraph (16B)(b) had not applied, would otherwise have counted as membership under regulations F3, F4 or F5 of the 1995 Regulations^f13 by virtue of regulation F6 of those Regulations;

(d)

for the purposes of paragraph (16B)(b)(i) and (iv) only, any membership that, if paragraph (16B)(b) had not applied, would have counted as membership under sub-paragraphs (a) to (c) if the member had been in a same-sex marriage or same-sex civil partnership at their date of death, irrespective of the sex or marital status of the member;

(e)

for the purposes of paragraph (16B)(b)(ii) and (iii) only, any membership that, if paragraph (16B)(b) had not applied, would have counted as membership under sub-paragraphs (a) to (c) if the member had been in an opposite-sex marriage or opposite-sex civil partnership at their date of death, irrespective of the sex or marital status of the member.

(16D)

Any calculation of the survivor pension payable under the Earlier Regulations to a cohabiting partner is only to take account of membership accrued by a member after 5th April 1988.

(16E)

For the purposes of paragraph (16D), to the extent that it does not already do so membership includes—

(a)

relevant additional membership that, disregarding the modifications made by regulation 3(5F)(c)(i) and (iii) and (d), would have counted as membership for the purposes of regulations 42 and 42A of the 1997 Regulations (reduction of some surviving spouses’ and civil partners’ pensions) if the member had been in a marriage or civil partnership at their date of death, irrespective of the marital status of the member; and

(b)

any membership purchased under regulation 14A(5) of the Benefits Regulations (elections to pay additional contributions: survivor benefits).

(16F)

Paragraph (16B)(b)(iv) is treated as having no effect before 31st December 2019.”;

in the opening words after “person” insert “(“the pension debit member”)”;

in sub-paragraph (b)—

at the beginning for “The” substitute “Unless paragraph (2A) applies, the”;

for “person’s” substitute “pension debit member’s”;

in sub-paragraph (b), after “5(5) or (6)” insert “or 12(6A)(b)”;

in sub-paragraph (d), for “6(5) or 7(3)” substitute “6(5), 7(3), or 12(6B)(b) or (6C)(b)”;

in sub-paragraph (f), after “11(4)” insert “or 12(6E)(b) or (c)(ii)”;

in sub-paragraph (f), for “(3)” substitute “(3)(a)”;

after sub-paragraph (f) insert—

“(g)

where paragraph (3)(b) applies, to the person that received the original payment.”;

in sub-paragraph (a), after “5(3), (4), (5) or (6)” insert “or 12(6A)(b) or (6E)(c)(ii)”;

in sub-paragraph (c), for “or 11(4)” substitute “, 11(4) or 12(6B)(b), (6C)(b), (6D)(b), (6E)(b) or (6F)(b)”;

omit the “or” after sub-paragraph (b);

after sub-paragraph (c) insert “; or

“(d)

the payment under paragraph 1(3) of Schedule 5 to the Welfare Reform and Pensions Act 1999”.