27 Amendment of the Local Government Pension Scheme (Administration) Regulations 2008
For regulation 40 (employer’s payment following resolution to increase membership or award additional pension) substitute—

“40 1 This regulation applies—
(a) where an employing authority makes a resolution under any of the following provisions of the Benefits Regulations:
(i) regulation 12 (which confers power to increase the total membership of an active member);
(ii) regulation 12B (which confers power to convert compensatory credited periods into increased membership);
(iii) regulation 13 (which confers power to award additional pension); or
(iv) regulation 13A (which confers power to convert annual compensation into additional pension); and
(b) where the Environment Agency makes a resolution under regulation 40A (which confers power on the Environment Agency to convert compensatory credited periods awarded to former employees of Water Act Companies into pension in the Closed Water Authorities Fund).
2 Unless paragraph (4) or (5) applies, the employing authority must before the expiry of the relevant period, pay to the appropriate fund, the appropriate sum for the person to whom the resolution relates.
3 The appropriate sum for a person is such sum as is shown as appropriate in guidance issued by the Government Actuary, but if no relevant guidance is issued, then the appropriate sum is such sum as may be determined by the actuary acting for the appropriate fund.
4 This paragraph applies where the administering authority and the employing authority agree before the expiry of the relevant period, that the employing authority will pay increased contributions under regulation 39 or an amount to meet the cost of the increase in membership or the additional pension.
5 This paragraph applies where the Environment Agency—
(a) makes a resolution to transfer liabilities into the Closed Water Authorities Fund under regulations 12B or 13A of the Benefits Regulations, or under regulation 40A; and
(b) the Environment Agency Pension Fund and the Environment Agency agree before the expiry of the relevant period, that the Environment Agency will pay increased contributions under regulation 39, or an amount to meet the cost of the increase in membership or the additional pension.
6 Any extra charge on the appropriate fund resulting from the resolution under paragraph (1) must be repaid to the fund by the employing authority concerned but only so far as not paid under paragraphs (2), (4) or (5).
7 In the case of a resolution under regulation 12 or 12B of the Benefits Regulations or regulation 40A, the additional period in question may only be counted as a period of membership if one of the conditions in paragraph (9) is met.
8 In the case of a resolution under regulation 13 or 13A of the Benefits Regulations, a person is only entitled to the additional pension awarded if one of those conditions is met.
9 The conditions are that either—
(a) the employing authority makes the payment required by paragraph (2) within the relevant period; or
(b) paragraphs (4) or (5) apply.
10 The relevant period is—
(a) the period of one month beginning with the date of the resolution; or
(b) such longer period as the employing authority and the administering authority agree.
11 If neither of the conditions in paragraph (9) is met, the resolution ceases to have effect.”

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