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The Local Government Superannuation (Funds etc.) Regulations 1990

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Explanatory Note

(This note is not part of the Regulations)

These Regulations make a number of amendments to the Local Government Superannuation Regulations 1986 (“the principal Regulations”). Regulation 2 amends the criteria to be applied by the fund actuary in assessing the rate of employer’s contribution to a superannuation fund. Regulation 3 provides that the cost of pensions increases is to be borne by the superannuation funds. This expense will be recovered through the employer’s contribution or, where employer’s contributions are not payable by the employing body, by direct reimbursement in accordance with Schedule 3 to the Pensions (Increase) Act 1971. Special provision is made in respect of the pensions increase liability of the water authorities' successor companies.

The body referred to in regulation 4 ceases to be a “scheduled body” for the purposes of the principal Regulations. Its employees therefore cease to be eligible to be pensionable employees under those Regulations.

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