Citation, commencement and interpretation

1.-(1) These Regulations may be cited as the Local Government Superannuation (Renumeration) Regulations 1992 and shall come into force on 1st January 1993.

(2) In these Regulations "principal Regulations" means the Local Government Superannuation Regulations 1986(2).

Contributions based on renumeration including provision of motor vehicles

2. In the principal Regulations after regulation C16 ther shall be inserted the following new regulation-

"Contributions based on renumeration including provision of motor vehicles

C17.-(1) This regulation applies to aperson whose contribution under regulation C2 or C3 in respect of a pewriod including 31st December 1992 is based on a renumeration which, for the purposes of these Regulations in force at that date, includes an amount representing the money value to him of the provision of a motor vehicle.

(2) Notwithstanding the definition of "renumeration" in Schedule 1 to these Regulations, the money value, to a person to whom this regulation applies, of the provision of a motor vehicle shall be treated as included in his renumeration for the purposes of these Regulations until the earlier of the date on which-

(a)a motor vehicle is no longer provided for him; or

(b)he ceases to be employed by the employing authority employing him on 31st December 1992.".

Saving for appeals concerning provision of motor vehicles

3. In the principal Regulations after regulation N8 there shall be inserted the following new regulation-

"Appeals concerning provision of motor vehicles

N9. No appeal may be served on the Secretary of State under regulation N8 on or after 1st April 1993 requesting the Secretary of State to determine that a person's renumeration for the purposs of these Regulation should, in respect of a period ending on or before 31st December 1992, include the money value to him of the provision of a motor vehicle.".

Renumeration to exclude value of motor vehciles and certain payments by Urban Development Corporations

4. In Schedule 1 to the Regulations the definition of "renumeration" shall be amended as follows-

(a)at the end of paragraph (d) the word "or" shall be omitted.

(b)the following paragraphs shall be added after paragraph (e)-

"(f)any payment made to an employee by an urban development corporation as an inducement to the employee not to terminate his employment wit the corporation before the payment is made; or

(g)the money value to the employee of the provision of a motor vehicle.".

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Local Government Superannuation Regulations 1986 so that an employee will no longer be entitled to treat the money value to him of a car provided for his use by his employer as part of his pensionable renumeration. Since an existing employee may have contributed to the pension fund by reference to the money value of a car provided for him, these Regulations provide that such a person's pensionable renumeration will not br reduced for so long as a car is provided and he does not enter into a new employment. Appeals to the Secretary of State may not be made on or after 1st April 1993 where the appeal relates to the provision of a car as part of a person's pensionable renumeration.

These Regulations also provide that certain payments made to employees of urban development corporations are not to be pensionable.