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1. (1) These Regulations may be cited as the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014.

(2) These Regulations extend to England and Wales.

(3) These Regulations come into force on 1st April 2014.

(4) In these Regulations, where an expression is used in relation to provisions in the 1997 Regulations, the 1997 Transitional Regulations, the Benefits Regulations, the Administration Regulations, the 2008 Scheme Transitional Regulations, or the 2013 Regulations, those expressions are to be construed in accordance with the meaning given to those expressions in the provisions referred to, unless the context indicates otherwise.

(5) In these Regulations, where final pay is to be calculated in accordance with regulations 8 to 11 of the Benefits Regulations (calculation of final pay) if a certificate has been issued under regulation 23 of the 1997 Regulations (permanent reductions in pay: certificates of protection of pension benefits), that certificate continues to have effect as if regulation 23 were still in force.

(6) In these Regulations-

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2. (1) Except where these Regulations provide otherwise, the Regulations listed in Schedule 1 are revoked.

(2) Accordingly, no person may become a member of the 2008 Scheme after 31st March 2014 or accrue benefits under the 2008 Scheme in respect of any service after that date.

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3. (1) Notwithstanding the revocations effected by regulation 2 of these Regulations, and subject to this Regulation, the regulations listed in Schedule 1 continue to have effect so far as is necessary-

(2) In paragraph (1)(a) the expression "pension rights accrued" includes any right to any pension, lump sum, grant or other benefit due to or in respect of a member.

(3) A scheme manager responsible under regulation 2(2) of the 2013 Regulations (introductory) for the local administration of pensions and other benefits payable under those Regulations is also responsible for the administration of benefits pursuant to paragraph (1) of this regulation.

(4) Where a person has been an active member of the 2014 Scheme, and retirement benefits under paragraph (1) are payable to a member in accordance with regulation 11 of these Regulations (retirement benefits), the benefits paid from Earlier Schemes and the 2014 Scheme are, for all purposes, to be regarded as constituting a single pension scheme.

(5) But a retirement pension and any retirement grant payable to a member under paragraph (4) is subject to actuarial adjustment if it would have been subject to actuarial adjustment under the 2008 Scheme, irrespective of whether retirement pension under the 2014 Scheme payable at the same time is subject to actuarial adjustment.

(5A) Notwithstanding paragraph (1)(a)-

(6) Where a member who has not had a disqualifying break aggregates benefits from Earlier Schemes with benefits from the 2014 Scheme, the benefits from the Earlier Schemes are payable as final salary benefits.

(6A) Notwithstanding paragraph (1)(a), where deferred benefits are aggregated in accordance with paragraph (6), the normal pension age in relation to deferred benefits in respect of membership that ceased before 1st October 2006, is age 65.

(7) A disqualifying break for the purposes of paragraph (6) is a continuous break in active membership of a public service pension scheme of more than five years.

(8) Where a person has not been an active member of the 2014 Scheme and has benefits under the Earlier Schemes, or has been an active member of the 2014 Scheme and has benefits under the Earlier Schemes which have not been aggregated with the benefits in the 2014 Scheme, the benefits payable as a consequence of paragraph (1) are payable in accordance with the Earlier Schemes as applied by this regulation.

(9) Any pensionable pay received or contribution paid by a member on or after 1st April 2014 which relates to work carried out before that date shall be dealt with in accordance with the 2008 Scheme.

(10) An increase in membership may be awarded to a member under regulation 12(4) of the Benefits Regulations (power of employing authority to increase total membership of active members) after 31st March 2014 if the member's relevant date for the purposes of that regulation is before 1st April 2014 and that increase shall be an increase in membership of the 2008 Scheme notwithstanding the fact that the award may occur after 31st March 2014.

(11) Where an employing authority grants an increase in membership under regulation 12A (duty of employing authority to increase total membership: enhanced protection) of the Benefits Regulations(12) following a notice served by a member before 6th April 2009, that increase shall be an increase in membership of the 2008 Scheme notwithstanding the fact that the grant may occur after 31st March 2014.

(12) Any guidance issued by the Government Actuary in accordance with any provision in the Earlier Regulations is to be treated as actuarial guidance issued by the Secretary of State as defined in Schedule 1 to the 2013 Regulations and any reference to guidance issued by the Government Actuary in the Earlier Regulations is to be construed as a reference to actuarial guidance issued by the Secretary of State.

(13) Regulations 70 and 71 of the Administration Regulations (abatement) continue to have effect in relation to pensions in payment deriving from the Earlier Schemes regardless of when payment of those pensions commenced.

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4. (1) This regulation applies to a person who-

(2) The underpin date for the purposes of this regulation is the earlier of-

(3) A disqualifying break in service for the purposes of paragraph 1(c) is a continuous break after 31st March 2012 of more than five years in active membership of a public service pension scheme.

(4) The active member's pension account is to be increased at the underpin date by the amount by which the underpin amount exceeds the assumed benefits on the underpin date.

(5) The assumed benefits are calculated by assessing the benefits the member would have been entitled to under the 2014 Scheme if-

(6) The underpin amount is calculated by assessing the benefits the member would have had an immediate entitlement to payment of under the 2008 Scheme if-

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5. (1) A person who is an active member of the 2008 Scheme in an employment immediately before 1st April 2014 becomes an active member of the 2014 Scheme on 1st April 2014 in that employment provided the person is eligible for membership of the 2014 Scheme on that date.

(2) Paragraph (1) does not apply to a person who ceases to be an active member on 31st March 2014 by virtue of regulation 14 of the Administration Regulations (ending of membership) and these Regulations apply to any such person as if that person is not an active member immediately before 1st April 2014.

(3) Notwithstanding regulation 3(3) of the 2013 Regulations (active membership), a person who is eligible to be an active member of the 2008 Scheme immediately before 1st April 2014 who is not a member of the 2008 Scheme, does not become a member of the 2014 Scheme on 1st April 2014 unless that date is the automatic enrolment date for that member.

(4) If any person has notified an employer under regulation 14(2) of the Administration Regulations before 1st April 2014 of a wish to leave the 2008 Scheme, but would not (apart from this paragraph) have ceased to be an active member immediately before 1st April 2014-

(5) A person who was a deferred member of one of the Earlier Schemes whose benefits under those Schemes have not come into payment and who becomes an active member of the 2014 Scheme by virtue of regulation 3(1) of the 2013 Regulations (active membership) without a disqualifying break, may choose, by notice in writing to the appropriate administering authority within 12 months of becoming a member of the 2014 Scheme, to be treated as if he or she had become an active member of the 2014 Scheme by virtue of paragraph (1).

(6) A disqualifying break for the purposes of paragraph (5) is a continuous break of more than five years in active membership of a public service pension scheme.

(7) A designation by a body of an employee or class of employees as being eligible for membership of the 2008 Scheme pursuant to regulations 4 (general eligibility for membership), 7 (admission agreements: further provisions), 8 (eligibility for membership of employees of other bodies not listed in Schedule 2), 8B (eligibility for membership: employees of Newcastle International Airport Limited)(14) or 12(6) (further restrictions on eligibility: admission agreements with certain NHS bodies) of the Administration Regulations has effect as a designation as being eligible for membership of the 2014 Scheme.

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6. (1) Any admission agreement entered into before 1st April 2014 continues to have effect after 31st March 2014 and employees of admission bodies designated before that date in accordance with an admission agreement as eligible for membership of the Local Government Pension Scheme are from 1st April 2014, subject to regulations 5(2) to (4) of these Regulations, members of the 2014 Scheme by virtue of the agreement.

(2) Any indemnity, bond or guarantee provided in respect of an admission agreement entered into before 1st April 2014 has effect in relation to any liabilities whether incurred before or after that date.

(3) Any condition imposed before 1st April 2014 by the Secretary of State on an approval for the admission of a body to the Earlier Schemes continues to have effect and withdrawal of the approval by the Secretary of State where the condition is not met has effect as if approval for admission to the 2014 Scheme had been withdrawn.

(4) Regulation 8B of the Administration Regulations (eligibility for membership: employees of Newcastle International Airport Limited) continues to have effect notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations).

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7. (1) Any period of active membership in the Earlier Schemes which the member has at 31st March 2014 counts as qualifying service in the 2014 Scheme for the purposes of regulation 3(7)(a) and (c) of the 2013 Regulations (active membership).

(2) Any transfer value payment accepted into the Earlier Schemes counts as a transfer value payment into the 2014 Scheme for the purposes of regulation 3(7)(b), (c) and (d) of the 2013 Regulations (active membership).

(3) A transfer value payment made under the Earlier Schemes to a qualifying recognised overseas pension scheme counts as qualifying service in the 2014 Scheme for the purpose of regulation 3(7)(g) of the 2013 Regulations (active membership).

(4) A member of the 2014 Scheme who has a deferred benefit or a pension in payment under the Earlier Schemes is treated as having qualifying service for a period of 2 years for the purposes of regulation 3(7) of the 2013 Regulations (active membership), but if a deferred benefit-

and the aggregate of that membership and the service in the 2014 Scheme is less than 2 years, the member may, upon ceasing to be an active member, elect instead of having a deferred benefit under the 2014 Scheme, to have regulation 18 of the 2013 Regulations (rights to return of contributions) deemed to apply to all the contributions made by the member.

(5) A person who became a member of the 2014 Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme), and who has at least 3 months qualifying service in the 2014 Scheme (which expression includes for this purpose any of the period of active membership in the Earlier Schemes if aggregated with membership of the 2014 Scheme) who ceases to be an active member of the 2014 Scheme before achieving qualifying service for a period of two years may elect-

(5A) In paragraph (5)(c) the reference to cessation of local government service includes-

(6) An election under paragraphs (4) or (5)(a) or (b) must be made in writing to the member's administering authority within the period of six months beginning with the date on which the active membership ceased and an election under paragraph (5)(c) must be made to that authority within the period of six months beginning with the date of the cessation of local government service, and in default of any election being made the member shall-

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8. (1) For the purposes of regulation 20(1) of the 2013 Regulations (meaning of pensionable pay) no account is to be taken of any supplement paid-

in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the 2008 or 2014 Schemes.

(2) Notwithstanding regulation 20(2)(f) of the 2013 Regulations (meaning of pensionable pay: exclusions), a member's pensionable pay for the purposes of regulation 20(1) of those Regulations, includes an amount in respect of a sum treated as the money value to the member of the provision of a motor vehicle or an amount paid in lieu of such provision, if the condition specified in regulation 13(8) of the 1997 Regulations (meaning of "pay": money value of provision of motor vehicle) is satisfied in relation to the member, unless the condition specified in regulation 13(9) of those Regulations is satisfied in relation to the member.

(3) For the purposes of calculating assumed pensionable pay under regulation 21 of the 2013 Regulations (assumed pensionable pay), if all or part of the periods referred to in paragraph (4) of that regulation fall before 1st April 2014, the calculation must include the pensionable pay the member received before 1st April 2014 in relation to that period.

(4) Where these Regulations provide for final pay received after 31st March 2014 to be calculated under regulations 8 to 11 of the Benefits Regulations (calculation of final pay), if a member has a period of absence from work of the description in regulation 11(4)(b) or (c) of the 2013 Regulations (contributions during absence from work with permission or due to a trade dispute) and, on or after the commencement of that period of absence, has purchased additional pension under regulation 16 of the 2013 Regulations (additional pension contributions) equivalent to the pension that the member would have accrued but for the absence-

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9. (1) Where a transfer payment is received into the 2014 Scheme in respect of a person from a different public service pension scheme which includes a payment in respect of service which would have entitled the person to final salary benefits in that scheme, such payment shall entitle that person to benefits under the 2014 Scheme as if they were payable as final salary benefits under the 2008 Scheme so long as the person in respect of whom the transfer payment is received has had no continuous break in active membership of any public service pension scheme of more than five years since ceasing active membership in the scheme from which the transfer payment is received.

(1A) Regulation 4 (statutory underpin) applies to a person of the description in paragraph (1) as if that person had been an active member of the 2008 Scheme in respect of the service in the different public service pension scheme.

(2) Where a transfer payment is to be made to a registered pension scheme or qualifying recognised overseas pension scheme in respect of a member of the 2014 Scheme, that transfer payment shall include any benefits accrued by that member under the Earlier Schemes that are aggregated with the service under the 2014 Scheme.

(3) Where a transfer payment is received from a registered pension scheme which is not a public service pension scheme, or from a European Pensions Institution in respect of a member of the 2014 Scheme, if the relevant date in either case was before 1st April 2014, that transfer payment shall be dealt by the appropriate administering authority as if it had been received in respect of membership of the 2008 Scheme.

(4) The relevant date for the purposes of paragraph (3) is the date on which the person first became an active member in the employment, or the date the transfer payment is received if more than 12 months later.

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10. (1) Paragraph (2) applies to a member in a fund-

(2) A member falling within the description in paragraph (1) is entitled, notwithstanding the revocations effected by regulation 2 (revocation of regulations)-

(3) Paragraph (4) applies to a member in a fund-

(4) A member falling within the description in paragraph (3) is entitled to a transfer value payment in relation to the deferred benefits to be credited to the member's active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Secretary of State and, where the new period of active membership under paragraph (3)(c) is in a different fund, the administering authority within whose fund the deferred benefits are held must make the transfer value payment to the administering authority within whose fund the benefits which are being aggregated are held.

(5) A member entitled to a refund of contributions from the Earlier Schemes, who becomes an active member of the 2014 Scheme, is entitled to a transfer value payment in relation to the benefits in respect of that membership, which is to be credited to the member's active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Secretary of State and, where the new period of active membership is in a different fund, the authority which has ceased to be the member's appropriate administering authority must make the transfer value payment to the authority that has become the member's appropriate administering authority.

(6) A member with deferred benefits relating to the Earlier Schemes, who did not become a member of the 2014 Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme), but who subsequently becomes an active member of the 2014 Scheme may-

elect to receive a transfer value payment in relation to the deferred benefits to be credited to the active member's account to purchase earned pension in accordance with actuarial guidance issued by the Secretary of State.

(6A) Where the appropriate administering authority in relation to the active member's pension account mentioned in paragraph (6) ("the current authority") is different to the administering authority which is the appropriate administering authority in relation to the deferred benefits ("the previous authority"), the previous authority must make the transfer value payment to the current authority.

(7) Where earned pension is purchased by a transfer value payment under paragraphs (4) to (6), regulation 3(1)(a) of these Regulations (membership before 1st April 2014) ceases to apply to the membership to which that transfer value payment relates.

(8) Where deferred benefits or a deferred refund under paragraph (1) arise from the cessation of a concurrent employment and the member continues as an active member in a continuing employment in which the member became an active member by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme), the formula in regulation 17(3) (concurrent employments) or, as the case may be, regulation 46(4) (rights to return of contributions) of the Administration Regulations must be applied in order to determine the rights the member is entitled to for the purposes of paragraph (2).

(9) Where there is more than one continuing employment to which paragraph (8) applies, the member may, within 12 months of the date active membership in the concurrent employment ceased, make an election to the appropriate administering authority specifying which of the continuing employments the rights from the concurrent employment that has ceased are to be aggregated and, in the absence of an election from the member, the administering authority must make the determination on the member's behalf.

(10) Where the deferred benefits or deferred refund under paragraph (1) arise from the cessation of variable-time employment and the new active membership is not variable-time employment, the formula in regulation 87(2) (changes of fund and variable-time employees) of the Administration Regulations must be applied in order to determine the rights to which the member is entitled for the purposes of paragraph (2).

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11. (1) A member who became an active member of the Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme) must, upon drawing a retirement pension under regulation 30 (retirement pension), 35 (early payment of retirement pension on ill-health grounds: active members) or 38 (early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members) of the 2013 Regulations, draw any aggregated benefits accrued in the 1998 Scheme and 2008 Scheme at the same time as those benefits accrued under the 2014 Scheme are drawn.

(2) A member who became an active member of the Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme) must, if exercising the option in regulation 30(6) of the 2013 Regulations (flexible retirement), make a request to receive the benefits mentioned in paragraph (3) and such benefits may, with the member's employer's consent be paid to the member notwithstanding that the member has not retired.

(3) The benefits referred to in paragraph (2) are-

(4) For the purposes of paragraph (3) additional benefits are-

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12. (1) A member who qualifies for Tier 1 or Tier 2 benefits under the 2013 Regulations who would have benefited from the protection in regulation 20(13) of the Benefits Regulations (transitional protection for those aged 45 before 1st April 2008)(15) if those Regulations had applied on the date the member's employment was terminated, is entitled to benefits equalling the higher of-

(2) The 2013 Regulations apply to a person in respect of whom benefits are paid under regulation 20(2)(16) of the Benefits Regulations (early leavers: ill-health) as if that person were in receipt of Tier 1 Benefits under the 2013 Regulations.

(3) The 2013 Regulations apply to a person in respect of whom benefits are paid under regulation 20(3)(17) of the Benefits Regulations as if that person were in receipt of Tier 2 Benefits under the 2013 Regulations.

(4) A person in respect of whom benefits are, or have been paid under regulation 20(4)(18) of the Benefits Regulations is not entitled to Tier 3 benefits under the 2013 Regulations.

(5) Where a member is in receipt of benefits under regulation 20(4) of the Benefits Regulations on or before 31st March 2014, notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations), regulations 20(6) to (11) of the Benefits Regulations(19) continue to have effect in relation to those benefits and regulation 37 of the 2013 Regulations (special provision in respect of members receiving Tier 3 benefits) does not apply.

(6) A certificate produced by an IRMP under the 2008 Scheme may be used for the purposes of making determinations under the 2014 Scheme.

(7) A person who has received an ill-health pension and grant under the Earlier Schemes, which for the purposes of this paragraph does not include the 2008 Scheme, is to be treated as if that person were in receipt of Tier 1 Benefits under the 2013 Regulations.

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13. (1) Where a member elects to commute pension under regulation 33 of the 2013 Regulations (election for lump sum instead of pension) the member's benefits under the Earlier Schemes which are aggregated with the member's benefits under the 2014 Scheme are taken into account for the purposes of regulation 33(1) and (2) of the 2013 Regulations.

(2) In the case of a pensioner member of the 2014 Scheme with benefits under the Earlier Schemes and the 2014 Scheme which have been aggregated as is described in paragraph (1) and who commuted pension under regulation 33 of the 2013 Regulations, for the purposes of working out any entitlement to death grant, the pension the member received is treated as having been reduced in the proportions described in paragraphs (3) and (4).

(3) Pension accrued under the 2014 Scheme is treated as reduced by that percentage of the amount of pension commuted which the amount of pre-commutation pension under the 2014 Scheme bears to the total pre-commutation pension, and

(4) Pension accrued under the Earlier Schemes is treated as reduced by that percentage of the amount of the pension commuted which the amount of pre-commutation pension under the Earlier Schemes bears to the total pre-commutation pension.

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14. (1) Notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations), the Administration Regulations and the Benefits Regulations continue to have effect so far as is necessary to ensure that where-

any contributions that the member makes after 1st April 2014 in respect of the absence or that pay must be allocated according to the period to which they relate and benefits are accrued accordingly.

(2) A member entitled to a refund of contributions (including additional contributions) under regulation 18 of the 2013 Regulations (rights to return of contributions) who has paid contributions under the Earlier Schemes and has aggregated the periods in which those contributions were paid with membership of the 2014 Scheme, is entitled to a refund of the contributions paid to the Earlier Schemes in respect of that aggregated membership.

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15. (1) Notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations) the following regulations continue to have effect-

(2) Benefits accrued under the regulations preserved by paragraph (1) must be calculated using the normal retirement age under the 2008 Scheme and treated as benefits under that Scheme.

(2A) Regulation 17 of the 2013 Regulations (additional voluntary contributions) applies to an AVC arrangement entered into before 1st April 2014 as it applies to an AVC arrangement entered into on or after that date save that-

(3) Notwithstanding regulation 17(11) of the 2013 Regulations (additional voluntary contributions), a person to whom regulation 5(1) applies (membership of the 2014 Scheme) who has had no continuous break in active membership of a public service pension scheme of more than five years, may elect not to transfer the realisable value in any deferred AVC account to an arrangement under regulation 17 of the 2013 Regulations.

(5) For the purposes of paragraph (2A), an AVC arrangement is to be regarded as having been entered into on whichever is the earlier of the date the AVC election form was received by the administering authority or the date the AVC election form was received by the Scheme employer.

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16. If a member gives the administering authority notice of joint and several liability under section 237B of the Finance Act 2004(24) (liability of scheme administrator) in respect of the member's annual allowance charge after 1st April 2014, the administering authority may adjust the member's benefits accrued within the Earlier Schemes in accordance with actuarial guidance issued by the Secretary of State.

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17. (1) Except where regulation 10(4) of these Regulations (interfund adjustments etc: deferred members rejoining after five year break in membership) applies, survivor pensions in the case of a survivor of a person who became an active member of the 2014 Scheme by virtue of regulation 5(1) of these Regulations (membership of the 2014 Scheme) are calculated by adding together the 2008 Scheme survivor pension and the 2014 Scheme survivor pension.

(2) Subject to paragraphs (9) to (16), 2008 Scheme survivor pensions for the purposes of paragraph (1) are calculated under the 2008 Scheme, notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations), taking account of the deceased member's membership up to 31st March 2014 but-

(3) 2014 Scheme survivor pensions for the purposes of paragraph (1) are calculated in accordance with the 2013 Regulations.

(4) Subject to paragraphs (9) to (16), where-

the survivor pension in respect of the rights under the Earlier Schemes are calculated under the Earlier Schemes notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations).

(5) Death grants in the case of a member who did not accrue any membership of the 2014 Scheme are calculated under the Earlier Schemes notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations).

(6) Subject to paragraph (7), death grants in the case of an active member who accrued any membership of the 2014 Scheme are calculated under regulation 40 of the 2013 Regulations (death grants: active members) regardless of whether the member had accrued any membership of the Earlier Schemes (excluding membership deriving from a pension credit).

(7) In the case of an active member of the 2014 Scheme who is also a deferred, deferred pensioner or pensioner member of the Earlier Schemes, if the amount of death grant that would have been payable if regulations 32 and 35 of the Benefits Regulations, or the corresponding provisions under any of the other Earlier Regulations, (death grants: deferred and pensioner members) still applied is higher than the amount that would be payable under paragraph (6), the death grant payable is that higher amount.

(8) Death grants in the case of a deferred, deferred pensioner or pensioner member of the 2014 Scheme who has membership accrued before 1st April 2014 are calculated by adding together the death grant calculated under the Earlier Schemes based on the membership accrued before 1st April 2014, and the death grant calculated under the 2014 Scheme based on membership after 31st March 2014.

(9) For the purposes of calculating eligibility of a person to survivor benefits under the 2008 Scheme and the other Earlier Schemes-

(10) Any calculation of the survivor pension payable under the Earlier Regulations to a person specified in paragraph (11) is only to take account of membership accrued by a member after 5th April 1988.

(11) The persons referred to in paragraph (10) are-

(12) Any calculation of any survivor pension payable under the Earlier Regulations is only to take account of membership accrued by that member after 5th April 1978 where-

(13) Notwithstanding paragraph (9)(c), for the purposes of paragraphs (10) and (12), membership includes-

(14) Paragraph (15) applies in relation to persons entitled to pensions which are being paid or may become payable under a Scheme to, or in respect of, persons who, having served in an employment, service in which qualifies persons to participate in the benefits for which the Scheme provides, have ceased to serve therein before 1st April 2014 (whether or not they subsequently recommenced any such service).

(15) Any person to whom this paragraph applies who is placed in a worse position than he or she would have been if the provision in paragraph (11)(a) had not been made in relation to any pension which is being paid or may become payable to or in respect of that person may elect that the provision in paragraph (11)(a) shall not apply in relation to that pension.

(16) Any such election must be made by giving written notice to the appropriate administering authority before 1st April 2015.

(17) In this regulation-

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18. Schedule 2 (which makes transitional provision relating to the so-called "85 year rule") has effect.

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19. (1) The pension funds which are the appropriate funds for members of the 1998 Scheme or the 2008 Scheme who do not become members of the 2014 Scheme continue to be the appropriate funds for those members unless changed in accordance with the 2013 Regulations.

(2) Any direction given by the Secretary of State under paragraphs 2B or 3 of Part 1 of Schedule 4 to the Administration Regulations (appropriate funds)(25) before 1st April 2014 continues to have effect notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations).

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20. (1) A valuation of benefits of a person who is a member of the 2014 Scheme shall, for the purposes of a pension sharing order which has an effective date on or after 1st April 2014, take account of any benefits the member has accrued in the Earlier Schemes.

(2) The beneficiary of an order of the type described in paragraph (1) is not to be credited with any benefits under the Earlier Schemes, but is entitled to a pension credit under the 2014 Scheme in compliance with the pension sharing order and calculated in accordance with actuarial guidance issued by the Secretary of State.

(3) Where a pension sharing order requires a pension debit in respect of a percentage of a member's pension benefits, any benefits accrued in the Earlier Schemes or 2014 Scheme shall be debited by the same percentage unless the order specifies otherwise, with the debit being calculated in accordance with actuarial guidance issued by the Secretary of State.

(4) Where a pension sharing order requires a pension debit in terms other than a percentage of a member's pension benefits, the debit is to apply in proportion to the cash equivalent transfer value of the benefits accrued within the Earlier Schemes and the 2014 Scheme unless the order specifies otherwise.

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21. Regulations 108A (provision of information, charging and prescribed persons)(26) and 122A of the 1997 Regulations (credited periods for transferring members with mis-sold pension rights) are preserved so far as is necessary to ensure that administering authorities are under a duty to provide information requested to a prescribed person as to the restitution payment applicable to an individual, but no membership may be granted under the 1998 Scheme or the 2008 Scheme in relation to a restitution payment.

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22. (1) Scheme employers must provide administering authorities with such information as administering authorities reasonably require to enable them to discharge their functions under these Regulations and any outstanding functions under the Earlier Regulations.

(2) An administering authority may give a written notice under regulation 70 of the 2013 Regulations (additional costs arising from Scheme employer's level of performance) where the additional costs incurred were as a result of the employer's level of performance in carrying out functions under the Administration or Benefits Regulations.

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23. Regulations 72 to 80 (decisions and adjudications) of the 2013 Regulations apply in respect of questions not finally determined by 1st April 2014 concerning the rights and liabilities of a person under the Earlier Schemes as they apply to questions under the 2014 Scheme.

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24. (1) A person who was an active member of the 2008 Scheme on 31st March 2014 by virtue of or subject to the terms of any statutory provision which varied the application of the generality of any of the Earlier Regulations continues to be an active member in the 2014 Scheme from 1st April 2014, provided that person is eligible for membership on that date and, subject to this regulation, any variation of the application of any of those regulations to that person applies in respect of the application of the 2013 Regulations to that person, with any necessary modifications.

(2) Subject to paragraph (4), the normal pension age in the 2014 Scheme for a person to whom paragraph (1) applies is the pensionable age of that person as specified from time to time in Schedule 4 to the Pensions Act 1995(27) or if higher, 65, and any provisions in the Earlier Regulations which provide for references to normal pension age, or to a person's 65th birthday, to be construed as references to age 60, cease to have effect.

(3) Notwithstanding the revocations effected by regulation 2 of these Regulations (revocation of regulations), regulation 38(7) (pension increases under the Pensions (Increase) Acts) of the Benefits Regulations, regulation 40A of the Administration Regulations (Water Act Company pensions: Environment Agency payments)(28) and, to the extent necessary for the purposes of those regulations, regulation 40 of the Administration Regulations (employer's payment following resolution to increase membership or award additional pension), continue to have effect.

(4) For a person to whom regulation 15 of the 2008 Scheme Transitional Regulations (civil servants transferred to the Environment Agency)(29) applies-

(5) Notwithstanding the revocation of regulation 23 of the 1997 Transitional Regulations (former NHS scheme members)(30) and regulations 129 (miscellaneous transport employees) and 130 (miscellaneous airport employees) of the 1997 Regulations by the 2008 Scheme Transitional Regulations, those regulation have effect as if they had never been revoked.

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25. (1) This regulation applies-

(2) Where paragraph (1)(a) applies, Schedule 3 to the 1971 Act has effect in relation to the increase under the 1971 or 1974 Act.

(3) Where paragraph (1)(b) applies, the Environment Agency-

(4) The Closed Water Authorities Fund is the Closed Fund vested in the Environment Agency by regulation 2(1) of the Local Government Pension Scheme (Environment Agency) Regulations 1996(33).

(5) The amounts due where paragraph (3)(a) applies not paid by way of a lump sum under paragraph (3)(b) must be paid on or before such dates falling at intervals of not more than 12 months as the appropriate administering authority may determine.

(6) Where a lump sum is to be paid under paragraph (3)(b), such sum must be calculated by reference to-

(7) A "Water Act Company" is-

(8) Where paragraph (1)(c) applies, the reference to "the last employing authority" in paragraph 1(2) of Schedule 3 to the 1971 Act is a reference to a relevant body where pension has become payable by reason of service with a relevant body.

(9) "Relevant body" in this regulation means-

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25A. (1) This regulation applies to an employer who-

(2) Where this regulation applies, an administering authority may require the employer to pay such contributions as an actuary certifies must be paid to meet the outstanding liabilities to the relevant fund.

(3) Payments under paragraph (2) must be paid over such period of time as the administering authority considers reasonable.

(4) When an employer has paid the contributions referred to in paragraph (2), no further payments are due from that employer in respect of those liabilities to the relevant fund relating to the benefits in respect of any current or former employees of that employer.

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26. (1) Notwithstanding the revocation of the 1997 Regulations, they continue to have effect in respect of councillor members and their councillor membership, with the modifications set out in Schedule 8 to those Regulations(36)-

(2) The 2013 Regulations are amended in accordance with paragraph (3).

(3) In Part 4 of Schedule 2 (scheme employers), omit the entries relating to the Mayor of London and a member of the London Assembly.

(4) Notwithstanding the amendment effected by paragraph (3), a member who is the Mayor of London or a member of the London Assembly on 1st April 2014 is entitled to membership of the 2014 Scheme, and may continue to accrue rights in that Scheme, until the end of the term of office which that member is serving on 1st April 2014, or age 75, whichever is the earlier.

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The Local Government Pension Scheme Regulations 1995(37) in so far as they have not already been revoked;

The Local Government Pension Scheme Regulations 1997(38) in so far as they have not already been revoked;

The Local Government Pensions Scheme (Benefits, Membership and Contributions) Regulations 2007(39);

The Local Government Pension Scheme (Administration) Regulations 2008(40);

The Local Government Pension Scheme (Transitional) Regulations 2008(41);

The Local Government Pension Scheme (Amendment) Regulations 2008(42)

The Local Government Pension Scheme (Miscellaneous) Regulations 2008(43);

The Local Government Pension Scheme (Amendment No. 2) Regulations 2008(44);

The Local Government Pension Scheme (Administration) (Amendment) Regulations 2008(45);

The Local Government Pension Scheme (Amendment) Regulations 2009(46);

The Local Government Pension Scheme (Administration) (Amendment) Regulations 2009(47);

The Local Government Pension Scheme (Miscellaneous) Regulations 2009(48);

The Local Government Pension Scheme (Amendment) Regulations 2010(49);

The Local Government Pension Scheme (Miscellaneous) Regulations 2010(50);

The Local Government Pension Scheme (Benefits, Membership and Contributions) (Amendment) Regulations 2011(51);

The Local Government Pension Scheme (Miscellaneous) Regulations 2012(52).

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1. (1) Paragraph 1(3) applies where a member of the description in paragraph 3(1) or (2) makes a request to receive immediate payment of retirement benefits under-

(2) Paragraph 1(4) applies where paragraph 1(1)(aa), 1(1)(c) or 1(1)(f) would otherwise apply, but the member's Scheme employer does not agree that paragraph 1(3) of this Schedule should apply.

(3) Where this sub-paragraph applies-

(4) Where this sub-paragraph applies-

(5) In this Schedule, references to a Scheme employer are to be read as including a former employer which is a Scheme employer, or where a member's employer or former employer has ceased to be a Scheme employer, the appropriate administering authority.

2. (1) A member's Scheme employer may determine on compassionate grounds to waive the reduction referred to in paragraph 1(4), 9(2) or, except where paragraph 1(1)(d) applies, paragraph 1(3)(b).

(1A) A member's Scheme employer may determine to waive in whole or in part the reduction referred to in paragraph 1(3)(b) where paragraph 1(1)(d) applies in relation to that paragraph.

(2) Regulation 60 of the 2013 Regulations (statements of policy about exercise of discretionary functions) applies to paragraph 1(1)(c) of this Schedule and to this paragraph as if they were specified in paragraph (1) of that regulation.

(3) Where a Scheme employer agrees that paragraph 1(1)(aa), 1(1)(c) or 1(1)(f) of this Schedule should apply to a member, or determines to waive a reduction under sub-paragraph (1), an administering authority may require the Scheme employer concerned to make additional payments to the appropriate fund in respect of any extra charge on the fund, as calculated by an actuary appointed by the administering authority, resulting from the agreement or waiver of reduction.

3. (1) For the purposes of paragraph 1, the relevant date for a member who will be aged 60 or more on 31st March 2016 and who was a member of the 1998 Scheme before 1st October 2006, is the earlier of-

(2) For the purposes of paragraph 1, the relevant date for a member who will not be aged 60 or more on 31st March 2016, but who was a member of the 1998 Scheme before 1st October 2006, is 1st April 2008.

4. (1) For the purposes of this Schedule, a member satisfies the 85 year rule if the sum of-

is 85 years or more.

(2) In calculating the member's total membership-

5. (1) This paragraph applies to a member who received immediate payment under regulation 30(6) of the 2013 Regulations, regulation 18 or 18A of the Benefits Regulations, or regulation 35(1A) of the 1997 Regulations (retirement benefits: flexible retirement) of some, but not all, of the benefits to which that member was entitled.

(2) Where this paragraph applies, this Schedule, with the exception of paragraph 4(2)(b)(iv), continues to apply to any undrawn benefits accrued by the member before the date the member started to receive payment of benefits under those regulations.

6. (1) This paragraph applies to a member to whom regulation 4 of the 2008 Scheme Transitional Regulations (membership accrued before 1st April 2008: deferred members), regulation 16 of the Administration Regulations (re-employed and rejoining deferred members), or regulation 10(1) of these Regulations (interfund adjustments) applies.

(2) Where such a member does not choose, or does not choose as respects all periods of membership, to be treated as if regulation 3 of the 2008 Scheme Transitional Regulations (membership accrued before 1st April 2008: active members) applies, or to have the member's membership aggregated under regulation 16 of the Administration Regulations (re-employed and rejoining deferred members), or under regulation 22 of the 2013 Regulations (pension accounts), as the case may be, then in applying paragraphs 1 to 5 and 9 of this Schedule as respects any later membership, the total membership excludes unaggregated periods.

7. (1) This paragraph applies to a member who was a member of the 1998 Scheme before 1st October 2006 who-

(2) Where a member to whom this paragraph applies-

the member shall not pay any additional contributions after that date and the whole of the additional period may be counted as part of the total membership for the purposes of paragraphs 1 to 5 and 9 of this Schedule.

(3) An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.

8. (1) This paragraph applies to a person who was an active member of one of the Earlier Schemes before 1st October 2006 and who-

(2) If a member to whom this paragraph applies aggregates any period of membership after the resumption of employment with the period of membership accrued in the previous local government employment-

(3) A disqualifying break for the purposes of paragraph (2) is a continuous break in active membership of a public service pension scheme of more than five years.

9. (1) This paragraph applies to a member who was a member before 1st October 2006, who will reach or has reached the age of 60 on or after 1st April 2016 and before 1st April 2020, and whose retirement benefits would (but for the provisions of this paragraph) have been actuarially reduced on account of the age at which they were drawn.

(2) That part of the member's retirement benefits which is calculated by reference to any period of membership after 31st March 2008 shall be reduced in accordance with actuarial guidance issued by the Secretary of State.