Local Government Pension Scheme in England and Wales - Access and Fairness

In addition to the amendments to the 2013 Regulations as discussed above, in order to give full effect to these proposals the government also intend to make equivalent modifications to forfeiture provisions across earlier schemes. This will ensure that the forfeiture rules will apply in the same way to benefits accrued in respect of service before 1st April 2014. The government proposes to do this by inserting a new regulation 23A into the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 (‘the 2014 Regulations’), which provides that the forfeiture provisions in the 2013 Regulations apply in respect of any benefits accrued under the earlier schemes.