The Local Government Superannuation (Gratuities) Regulations 1995
These regulations amend Part K of the Local Government Superannuation Regulations 1986 (S.I. 1986/24) (“the principal regulations”). Regulations 2 and 3 are made retrospective in effect to 6th April 1991, and regulation 4 to 2nd May 1995 (the day on which the Local Government Pension Scheme Regulations 1995 came into force), by virtue of section 12 of the Superannuation Act 1972.