
PART I
1 
These rules may be cited as the Superannuation (Civil Service and
Local Government) Interchange Rules 1968, and shall come into operation on
1st February 1968.
2 

(1) In these rules,
unless the context otherwise requires, the following expressions have the
meanings hereby respectively assigned to them—
 “the Act” means the Superannuation (Miscellaneous
Provisions) Act 1948;
 “the Act of 1909” means the Asylums Officers' Superannuation
Act 1909;
 “the Act of 1937” means the Local Government Superannuation
Act 1937;
 “the Scottish Act of 1937”
 means the Local Government Superannuation (Scotland) Act 1937;

 “the Act of 1953” means the Local Government Superannuation
Act 1953;
 “added years” means—
(a) in relation to a person in local government employment,
any additional years of service reckonable by him under regulation 12 of the benefits
regulations, any corresponding provision of a local Act scheme, or that regulation
or any such provision as applied by or under any enactment, and includes any
additional years of service which, having been granted under any such provision
or under any similar provision contained in any other enactment or scheme,
have subsequently become and are reckonable under or by virtue of rules made
under section 2
of the Act or any other enactment;
(b) in relation to a civil servant, any additional years of service
of the nature of additional years of service referred to in paragraph (a) of this definition which have been granted in,
or have otherwise become reckonable in, his employment as a civil servant;

 “the benefits regulations”
 means in relation to England and Wales
the Local Government Superannuation
(Benefits) Regulations 1954, and in relation to Scotland the Local Government Superannuation
(Benefits) (Scotland) Regulations 1954;
 “local government employment”
 means—
(a) employment by virtue of which the person employed
is or is deemed to be a contributory employee or local Act contributor within
the meaning of the Act of 1937 or the Scottish Act of 1937;
or
(b) employment (not being such employment as is specified
in paragraph (a) of this definition) by
virtue of which the person employed is entitled to participate in any of the
benefits of a superannuation fund maintained under a local Act scheme in England
and Wales;
 “national service”, in
relation to any person, means service which is relevant
service within the meaning of the Reserve and Auxiliary Forces (Protection of Civil Interests)
Act 1951, and any similar service immediately
following relevant service entered into with the consent of the authority
or person by whom he was employed before undertaking that service or, in the
case of a person who holds an appointment to an office and is not employed
under a contract of employment, with the consent of the authority by whom
he was appointed;
 “the Rules of 1935” means the Unemployment Assistance Board
(Superannuation) Rules 1935;
 “the Rules of 1936” means the Local Government and Civil Service
(Superannuation) Rules 1936;
 “the Rules of 1950” means the Superannuation (Transfers between
the Civil Service and Local Government) Rules 1950;
 “the Superannuation Act”
 means the Superannuation Act 1965;

 “the transfer value regulations”
 means, in relation to England and Wales,
the Local Government Superannuation
(Transfer Value) Regulations 1954, and in relation to Scotland, the Local Government Superannuation
(Transfer Value) (Scotland) Regulations 1954;
 “voluntary contributions”
 means—
(a) in relation to a person who has become employed
as a civil servant after leaving local government employment, payments made
voluntarily by him while in local government employment or in overseas employment
within the meaning of the Superannuation (Local Government
and Overseas Employment) Interchange Rules 1958 or the Superannuation (Local Government and Overseas Employment) Interchange
(Scotland) Rules 1958 for the purpose of securing benefits for his widow,
children or other dependants and payments (other than completed payments,
that is to say, payments made in respect of a liability which has been wholly
discharged) of any of the following categories—
(i) additional contributory payments of the kind referred
to in section 2(3)
and (4)
of the Act of 1953;
(ii) any similar payments made under a local Act scheme as
a condition of reckoning any period of employment as service or as a period
of contribution for the purposes of the scheme, or where the local Act scheme
provides for the reckoning of non-contributing service, as contributing service
for the purposes of the scheme;
(iii) any payments made for the purpose of increasing the
length at which any period of service or of contribution would be reckonable
for the purpose of calculating a benefit under a local Act scheme;
(iv) any payments made in respect of added years;and
(b) in relation to a person who has entered local
government employment after ceasing to be employed as a civil servant, any
payments similar in character to any such payments for the continuation of
which, during the period of his employment as a civil servant, provision was
made by or under an enactment;
 “war service” means war service within the meaning of the Local Government Staffs (War Service) Act 1939,
but does not include, in the case of a person who before the termination of
his war service made a claim under section 10
of the Act of 1937, or section 10 of the Scottish Act
of 1937, or any corresponding provision of
a local Act scheme, for the return of contributions made by him for superannuation
purposes, any part of his war service after the date on which the claim was
made;and the following expressions have the meanings
respectively assigned to them by the Act—“civil servant”;“contributory
employee”;“local Act scheme”;“local
Act contributor”;“local authority”;“pension”
;“pension scheme”; and“pensionable
employment” .
(2) The Interpretation Act 1889shall
apply to the interpretation of these rules as it applies to the interpretation
of an Act of Parliament and as if these rules and the rules hereby revoked
were Acts of Parliament.
(3) References in these
rules to the provisions of any enactment, rules or regulations shall be construed,
unless the context otherwise requires, as references to those provisions as
amended, modified, applied, extended or reenacted by any subsequent enactment,
rules or regulations.
(4) For the purposes
of these rules a justices' clerk shall be deemed to be in the employment of
the magistrates' courts committee or committee of magistrates by whom he is,
or under the provision of the Justices of the Peace Act 1949 or the Administration of Justice Act
1964 is deemed to have been, appointed, and
in relation to any such person references to “employment” shall
be construed accordingly.
PART II
3 

(1) 
In this part of these rules, a person to whom this part of these rules applies
is referred to as “the officer”, the local authority
in whose employment the officer last was before he became employed as a civil
servant or, if that authority has ceased to exist, the authority by whom the
expenses of that authority were defrayable, is referred to as “the
employing authority”, and 
the local authority maintaining the superannuation fund to which he was last
a contributor before he became employed as a civil servant is referred to
as 
“the fund authority”.
(2) This part of these
rules shall apply to any person—
(a) who either—

(i) becomes
employed as a civil servant within twelve months after leaving local government
employment or
(ii) having
left local government employment in order to undertake war service, or having
become engaged in national service immediately after leaving such employment,
becomes employed as a civil servant within six months after the termination
of such war service or national service; and
(b) who has not
become entitled to any benefit (other than a benefit payable prospectively
or a return of contributions) in respect of his local government employment
or, if he has become so entitled, is not a person to whom the Rules of 1935
or the Rules of 1936 or similar provisions of a local Act scheme apply; and

(c) in respect
of whom no transfer value has been paid by the fund authority since he left
his local government employment; and
(d) who within
three months after the date on which he becomes employed as a civil servant
notifies the Department in which he is then employed or, if he has ceased
to be employed as a civil servant, the Department in which he was last employed,
that he desires these rules to apply to him, and furnishes such Department
with particulars of any war service or national service in which he has been
engaged since he left the previous employment; and
(e) who if he
has received any payment by way of a return of contributions (other than voluntary
contributions) on or after leaving local government employment, pays a sum
equal to such payment to the Treasury within three months after the date on
which he becomes employed as a civil servant or within such longer period
as the Treasury may in any particular case allow, together with any further
sum required by way of interest under paragraph (5) of this rule.
(3) The reference
in paragraph (2)(a) of this rule to a period
of twelve months after the date on which a person leaves local government
employment shall be construed in relation to a person to whom section 6 of the Act (which makes
special provision as to local government superannuation during periods of
emergency) applies as a reference to a period of five years after that date,
or such longer period as the Treasury may in any particular case allow.
(4) Without prejudice
to the provisions of the last preceding paragraph, any period mentioned in
paragraph (2)(a) or (
d) of this rule may in any particular case be extended by the Treasury
with the consent of the fund authority.
(5) Where a person
becomes, or became, a civil servant more than twelve months after leaving
local government employment the fund authority may require him to make a payment
by way of compound interest on any sum paid to him by way of return of contributions,
other than voluntary contributions, on or after leaving that employment at
a rate of three per cent per annum with half-yearly rests for a period beginning
either with the date twelve months after the date on which he left that employment
or, where this is later, the date on which he received such sum, and ending
with the date on which he notified his desire that these rules should apply
to him:Provided that the interest
so payable shall not exceed a sum equal to one-half of the difference between
the transfer value payable under these rules and the transfer value which
would be payable if calculated by reference to the person's age on leaving
local government employment.
(6) This part of these
rules shall apply to a person and shall be deemed always to have applied to
him even though he left local government employment or became employed as
a civil servant before the commencement of these rules or the passing of the
Act, provided that—
(a) if he ceased
to be employed as a civil servant before the commencement of these rules,
the Treasury consent; and
(b) if he is a
person to whom neither the Rules of 1935 nor the Rules of 1936 apply—

(i) he left
local government employment not earlier than 4th February 1948; and
(ii) the
fund authority consent.
4 

(1) The period of
the officer's service which is reckonable, at the date when he leaves local
government employment, as contributing service for superannuation purposes,
or as service or a period of contribution for the purposes of a local Act
scheme, and any period of war service or national service after he leaves
local government employment which would have been so reckonable had he re-entered
local government employment on the termination of his war service or national
service, shall be reckoned for the purposes of the Superannuation Act as service
in the capacity of a civil servant:Provided that—

(a) 
where any period of service is reckoned at a fraction of its actual length
for the purpose of calculating the transfer value paid by the fund authority
under rule 5
of these rules, then account shall be taken of that period of service—

(i) 
at its actual length only for the purpose of determining whether the officer
has served for the minimum period prescribed by the Superannuation Act as
necessary for any pension to be paid to or in respect of him; and
(ii) 
at the said fraction of its actual length for the purpose of calculating the
amount of any pension payable to him under the Superannuation Act; and
(b) 
in taking account of contributing service or any period of service or period
of contribution for the purpose of a local Act scheme, regard shall be had
to the provisions of rule 8
of these rules.
(2) Where any period
of the officer's service is reckonable, at the date when he leaves local government
employment, as non-contributing service for superannuation purposes, one-half
of that period shall be reckoned for the purposes of the Superannuation Act
as service in the capacity of a civil servant:Provided that—

(a) 
for the purpose of determining whether the officer has served for the minimum
period prescribed by the Superannuation Act as necessary for any pension to
be paid to or in respect of him, the whole of the period aforesaid shall be
reckoned as service in the capacity of a civil servant; and
(b) 
where, in exercise of the powers conferred upon them by rule 5(1)(a)(i) of the Rules of
1935 or rule 9(1)(a)
of the Rules of 1936, a local authority have passed a resolution in respect
of the officer determining a higher rate for calculation of benefits than
one one-hundred-and-twentieth of his emoluments in respect of each completed
year or part of a year exceeding six months of his non-contributing service,
then for the purposes of these rules his non-contributing service shall be
treated as though it were contributing service, but the length of such service
shall be reckoned at such proportion only of its actual length as is obtained
by multiplying the number of years of its actual length by sixty and by dividing
the resulting figure by the denominator of the fraction constituting such
higher rate.
(3) Where part of
the officer's service, not being a part to which any of the preceding provisions
of this rule relates, is reckonable at the time he leaves local government
employment for the purpose of determining whether he is eligible to receive
a pension but not for calculating the amount thereof, account shall be taken
of that part for the purpose of determining whether the officer has served
for the minimum period prescribed by the Superannuation Act as necessary for
any pension to be paid to or in respect of him and for no other purpose.
(4) Where during his
local government employment the officer has been employed as a part-time employee,
the period of his part-time service shall be treated for the purposes of these
rules as though it were whole-time service for a proportionately reduced period.

(5) Any of the officer's
service which is reckonable by virtue of section 17
of the Act of 1937 or section 15of
the Scottish
Act of 1937 as contributing or non-contributing
service shall be disregarded for the purposes of these rules.
5 

(1) Subject to the
provisions of these rules, the fund authority shall upon this part of these
rules becoming applicable to the officer—
(a) pay to the
Treasury in respect of him out of their superannuation fund a transfer value
of an amount equal to the transfer value which would have been payable under
the transfer value regulations if on ceasing to be a contributory employee
or local Act contributor the officer had become such an employee or contributor
under another local authority, less—
(i) an amount
equal to any sum which the trustees of the fund may become liable to pay by
way of income tax in respect of the amount transferred by way of transfer
value, and
(ii) an amount
equal to any sum required by way of interest under rule 3(5) of these rules, and

(b) furnish the
employing Department and the officer with the particulars relating to the
officer's previous pensionable service which would have been given to the
officer if instead of becoming a civil servant he had become a contributory
employee.
(2) The transfer value
payable in respect of an officer who left local government employment before
1st February 1967 shall be calculated by reference to his age at 1st February
1968 unless—
(a) he was a person
to whom any Rules revoked hereby could have applied and
(b) he became
employed as a civil servant on or after 1st November 1967 but not later than
1st February 1968.
(3) The transfer value
payable in respect of an officer who becomes a civil servant after 1st February
1968 and more than twelve months after leaving local government employment
shall be calculated by reference to his age on the date on which he becomes
a civil servant.
(4) The transfer value
payable under this rule shall be calculated as if the words 
“not being such service as is mentioned in proviso (
a) to that sub-section” had been omitted from paragraph (a) of the definition
of “service” in paragraph 1 of schedule 1 to the Local Government Superannuation
(Transfer Value) Regulations 1954 or, as the
case may be, as if the words “not being such service
as is mentioned in proviso (a) to that
section” had been omitted from paragraph (a)
of the definition of “service” in paragraph 1 of schedule 1 to the Local Government Superannuation
(Transfer Value) (Scotland) Regulations 1954,
and the transfer value payable in respect of a person who had been an established
officer or servant within the meaning of the Act of 1909 shall be calculated
as if paragraph (c)
had been omitted from the definition of “service”
 in paragraph 1 of schedule 1
to the transfer value regulations.
(5) Where a transfer
value is payable in respect of an officer who before entering local government
employment had been an established officer or servant within the meaning of
the Act of 1909, and had been a person to whom any regulations for the time
being in force under Part V of Schedule 2
to the Act of 1937, or Schedule 2 to the Scottish Act
of 1937, had been applicable, and where the
body by whom he was last employed while subject to the Act of 1909 would,
if he had become entitled to a superannuation allowance on leaving local government
employment, have been liable to contribute to that allowance, that body or
the appropriate authority in relation to that body (as defined in regulation 56(15)
of the National
Health Service (Superannuation) Regulations 1950 or regulation 52(15) of the National Health Service (Scotland)
(Superannuation) Regulations 1950, as the case may be) shall make a payment
to the fund authority of an amount equal to the transfer value which that
body or the appropriate authority would have been liable to pay to the Minister
of Health under regulation 56(4)
of the first-mentioned regulations, or to the Secretary of State under regulation 52(4) of the latter
regulations, if either of those Regulations had become applicable to the officer
on the date when he became a civil servant, and where that body would in such
circumstances have had, in respect of any such contribution to a superannuation
allowance, a right of contribution from any other body, that other body or
the appropriate authority in relation to that other body (so defined as aforesaid)
shall make a payment to the fund authority of an amount equal to the transfer
value which that other body or the appropriate authority would have been liable
to pay to the Minister of Health under regulation 56(5)
of the first-mentioned regulations, or to the Secretary of State under regulation 52(5) of the latter
regulations, if either of those regulations had become applicable to the officer
when he became a civil servant.
6 
Where the officer ceases to be employed as a civil servant in circumstances
which do not render him eligible for a superannuation allowance under the
Superannuation Act, the Treasury may pay to or in respect of him whichever
is the greater of the following sums:—
(a) a sum equal to
the amount which might have been paid to or in respect of him under section 10 of the Act of 1937
or the Scottish Act of 1937
or, if in his local government employment he was subject to a local Act scheme,
under any similar provision in that scheme, if when he ceased to be employed
in local government employment he had ceased to be so employed in similar
circumstances; or
(b) such a sum as
the officer may be eligible to under the Superannuation Act by way of a short
service gratuity or a death gratuity.
receive or as may be paid in respect of him 7.— Exercise
by local authority of discretionary powers to increase benefits
(1) Where an officer
becomes a civil servant after leaving local government employment and these
rules have become applicable in relation to him, the employing authority may,
within three months after the date on which they are informed by the Head
of the Department in which he is employed as a civil servant of his notification
that he desires these rules to apply to him, exercise in relation to him any
discretion which, with a view to increasing the benefits payable to him, it
would have been open to them to exercise at the time when he left their employment
if he had then retired and had been entitled to a retirement pension under regulation 5 of the benefits regulations
or to any corresponding benefit provided under the superannuation provisions
which were applicable to him in his former employment.
(2) A decision made
in the exercise of any discretion under the last preceding paragraph shall
be subject to the limitations and restrictions (if any) and to the right of
appeal (if any) to which it would have been subject if the discretion had
been exercised on the person's retirement in the circumstances aforesaid.

(3) Where a discretion
has been so exercised, the service reckonable by the officer immediately before
he left local government employment shall be deemed to have been correspondingly
increased, and the transfer value payable in respect of him shall be calculated
accordingly.
(4) Any increase in
service, if attributable to a decision under this rule to increase the benefits
payable to the person otherwise than by any notional increase or extension
of the service reckonable for the purpose of calculating those benefits, or
by treating any specified period of non-contributing service as contributing
service, or, under a local Act scheme, by similarly converting service of
one category to service of another category, shall be ascertained by converting
the service in respect of which the higher rate of benefit is payable into
contributing service, or service for the purpose of the relevant local Act
scheme, in the manner in which non-contributing service is converted into
contributing service under section 2(4)
of the Act of 1953.
(5) Where the amount
of any transfer value payable under rule 5
of these rules is increased in consequence of the exercise by the employing
authority of any power conferred upon them by paragraph (1) of this rule,
that authority shall repay the amount of the said increase to the superannuation
fund out of which the transfer value is payable.
7 

(1) Where an officerbecomes
a civil servant after leaving local government employment and these rules
have become applicable in relation to him, the employing authority may, within
three months after the date on which they are informed by the Head of the
Department in which he is emloyed as a civil servant of his notification that
he desires these rules to apply to him, exercise in relation to him any discretion
which, with a view to increasing the benefits payable to him, it would have
been open to them to exercise at the time when he left their employment if
he had then retired and had been entitled to a retirement pension under 
regulation 5 of the benefits regulations or
to any corresponding benefit provided under the superannuation provisions
which were applicable to him in his former employment.
(2) A decision made
in the exercise of any discretion under the last preceding paragraph shall
be subject to the limitations and restrictions (if any) and to the right of
appeal (if any) to which it woul have been subject if the discretion had been
exercised on the peson's retirement in the circumstances aforesaid.
(3) Where a discretion
has been so exercised, the service reckonable by the officer immediately before
he left local government shall be deemed to have been correspondingly increased,
and the transfer value payable in respect of him shall be calculated accordingly.

(4) Any increase in
service, if attributable to a decision under this rule to increase the benefits
payable to the person otherwise than by any notional increase or extension
of the service reckonable for the purpose of calculating those benefits, or
by treating any specified period of non-contributing service as a contributing
service, or, under a local Act scheme, by similarly converting service of
one category to service of another category, shall be ascertained by converting
the service in respect of which the higher rate of benefit is payable into
contributing service, or service for the relevant local Act scheme, in the
manner in which non-contributing service under 
section 2(4) of the Act of 1953.
(5) Where the amount
of any transfer value payable under rule 5 of these rules is increased in
consequence of the exercise by the employing authority of any power conferred
upon them by paragraph (1) of this rule, that authority shall repay the amount
of the said increase to the superannuation fund out of which the transfer
is payable.
8 

(1) Where the officer
was, at the time when he left local government employment, in the course of
making payments (other than those to which paragraph (2) of this rule applies)
by way of—
(i) instalments
in discharge of a fixed sum, or
(ii) contributions
of a fraction or percentage of emoluments additional to the percentage payable
in respect of current service,as a condition of being entitled to reckon the service in relation
to which those payments were being made as a period of contributing service
for the purposes of the Act of 1937 or the Scottish Act of 1937,
or as service or a period of contribution for the purposes of a local Act
scheme, or as a condition of increasing the length at which the said service
would be reckonable for the purpose of calculating a benefit under the Act
of 1937 or the Scottish Act of 1937
or a local Act scheme, he shall be entitled when giving notice to the Department
in pursuance of rule 3(2)(d)
of these rules to elect to continue those payments in the manner provided
by this paragraph, and—
(a) if he does
so elect and repays forthwith to the Treasury a sum equal to the sum (if any)
paid to him by way of a return of such payments on or after leaving local
government employment—
(i) he shall
be liable to pay the outstanding payments to the Treasury in the manner in
which they would have been payable by him if he had remained in his local
government employment; and
(ii) the
service in respect of which they are made shall be reckonable for the purposes
of the Superannuation Act in the manner in which it would by virtue of these
rules have been reckonable if immediately before he left his local government
employment he had been under no further liability in respect of such payments;

(b) if he does
not so elect, or if he fails to pay any sum payable to the Treasury under
sub-paragraph (a) of this paragraph, then for the purpose of the Superannuation
Act account shall be taken of the service in respect of which the payments
were being made only to the extent (if any) to which by virtue of these rules
account would have been taken of that service if he had not been in the course
of making such payments in respect thereof at the time when he left his local
government employment.
(2) Where the officer
was, at the time when he left his local government employment, in the course
of making payments in respect of added years, he shall be entitled, when giving
notice to the Department in pursuance of rule 3(2)(d)
of these rules, to elect to continue to make the same payments to the Treasury
in respect of added years as he would have been liable to make to the fund
authority, and if he does so elect and repays forthwith to the Treasury a
sum equal to the sum (if any) paid to him by way of a return of any such payments
on or after leaving local government employment, he shall be liable to make
payments to the Treasury in respect of the said added years in the manner
in which and at the times at which he would have been liable to make them
under the superannuation provisions which were applicable to him in his local
government employment and, if he makes those payments, he shall be entitled
to have the added years reckoned for the purposes of the Superannuation Act
as service in the capacity of a civil servant:Provided that—

(a) 
the said added years shall not be reckonable for the purposes of the Superannuation
Act if the officer left his local government employment in such circumstances
that in consequence of a resolution of the authority by whose consent the
added years first became reckonable he ceased to be entitled to reckon the
added years; and
(b) 
no account shall be taken of added years for the purpose of determining whether
the officer has served for the minimum period prescribed by the Superannuation
Act as necessary for any pension to be paid to or in respect of him.
9 
Notwithstanding anything in the Act of 1937 or the Scottish Act of 1937 or any local
Act scheme, no payment shall be made thereunder by way of a return of contributions,
other than voluntary contributions, to any person to whom this part of these
rules has become applicable.
10 

(1) In the case of
an officer to whom either the Rules of 1935 or the Rules of 1936 apply, those
Rules shall cease to apply to him upon his electing that these rules shall
apply to him.
(2) The Rules of
1936 shall not apply to any person who has become a civil servant or entered
local government employment since 30th January 1950.
PART III
11 

(1) In this part of these rules, a person to whom this part of these
rules applies is referred to as “the officer”
and the local authority maintaining the fund to which
he was last a contributor before he became employed as a civil servant is
referred to as “the fund authority”.

(2) This part of
these rules shall apply to any person—
(a) who has
before the commencement of these rules become entitled to receive from a local
authority an annual superannuation allowance or annuity under rule 5 of the Rules of 1935 or rule 9 of the Rules of 1936; and

(b) who within
six months after the date of the making of these rules notifies the Department
in which he was last employed that he elects that these rules shall apply
to him; and
(c) in respect
of whom both the Treasury and the local authority maintaining the fund out
of which his superannuation allowance or annuity is paid give their consent
that this part of these rules shall apply.
12 
From the date when the officer elects that these rules shall apply
to him there shall be payable to him such a superannuation allowance as would
have been payable to him if part II
of these rules had applied to him:
Provided that in the case
of an officer who left local government employment not earlier than the February
1948, that superannuation allowance shall be payable to him from the date
when he ceased to be a civil servant, but the amount of any such allowance
in respect of the period ending on the date when he elects that these rules
shall apply to him shall be reduced by the aggregate of the amount of any
superannuation allowance paid to him in respect of that period under the Superannuation
Act as modified by the Rules of 1935 or the Rules of 1936 and of any superannuation
allowance or annuity paid to him in respect of that period under the Rules
of 1935 or the Rules of 1936.
13 

(1) Where the officer
left local government employment not earlier than 4th February 1948, there
shall be payable to him a lump sum equal to the difference between the amount
of any additional allowance which may have been granted to him and the amount
of the additional allowance which would have been payable to him if part II of these rules had applied
to him.
(2) Where the officer
left local government employment before 4th February 1948, nothing in these
rules shall have the effect of increasing the amount of any additional allowance
which may have been granted to him.
14 
The fund authority shall, upon the officer electing that this part
of these rules shall apply to him, pay to the Treasury in respect of him a
transfer value of an amount equal to the capitalised value of the annual superannuation
allowance or annuity which he had been receiving from the fund authority under rule 5 of the Rules of 1935 or rule 9 of the Rules of 1936, and
such capitalised value shall be calculated by reference to the officer's age
at the date when he elects that these rules shall apply to him and to the
amount of his allowance or annuity in the manner set out in the table contained
in the schedule to these rules.
15 
The Rules of 1935 and the Rules of 1936 shall cease to apply to
an officer upon his electing that these rules shall apply to him.
PART IV
16 

(1) 
This part of these rules shall apply to any person (in this part of these
rules called “the officer”) who—
(a) either—
(i) enters
local government employment within twelve months after ceasing to be employed
as a civil servant or
(ii) having
become engaged in national service immediately after leaving his employment
as a civil servant, enters local government employment within six months after
the termination of his national service; and
(b) 
has (before or after changing his employment) obtained the consent of the
Head of the Department in which he ceased to be employed; and
(c) has
not become eligible for a pension under the Superannuation Act or, if he has
become so eligible, is a person to whom the Rules of 1936 do no apply; and

(d) within
three months after the date on which he enters local government employment
notifies the local authority maintaining the superannuation fund to which
he is then a contributor or, if he has left local government employment, the
local authority maintaining the fund to which he was last a contributor that
he desires these rules to apply to him, and furnishes that local authority
with particulars of any national service in which he has been engaged since
he left his previous employment.
(2) Any period mentioned
in paragraph (1)(a) or (
d) of this rule may in any particular case be extended by the authority
mentioned in the said paragraph (1)(d)
with the consent of the Treasury.
(3) This part of
these rules shall apply to such person as aforesaid and shall be deemed always
to have applied to him notwithstanding that he ceased to be employed as a
civil servant or entered local government employment before the commencement
of these rules or before the passing of the Act, provided that—
(a) he has been
in local government employment without a break of more than twelve months
at any one time from the date when he ceased to be employed as a civil servant
until the commencement of these rules or, if he left local government employment
before such date, until the date when he ceased to be in such employment;
and
(b) if he left
local government employment before the commencement of these rules, the local
authority maintaining the superannuation fund to which he was last a contributor
consent; and
(c) if he is
a person to whom the Rules of 1936 do not apply—
(i) he ceased
to be employed as a civil servant not earlier than 4th February 1948; and

(ii) the
Treasury consent.
17 

(1) Subject to the
provisions of these rules, the period of the officer's service which for the
purposes of the Superannuation Act is reckonable as service in the capacity
of a civil servant, and any period of national service after the officer's
ceasing to be employed as a civil servant which would have been reckonable
as service in the capacity of a civil servant for the purposes of the Superannuation
Act, had the officer again become employed as a civil servant on the termination
of his national service, shall, if the Treasury have paid a transfer value
in respect of the officer under rule 19
of these rules, be reckoned as contributing service for the purposes of the
Act of 1937 or the Scottish Act of 1937,
or as service or a period of contribution for the purposes of a local Act
scheme, as the case may be.
(2) Where any part
of the officer's service which for the purpose of the Superannuation Act is
reckonable as service in the capacity of a civil servant is attributable to
service which, before he became a civil servant, was noncontributing service
for local government superannuation purposes or for the purposes of regulations
made under section 67
of the National
Health Service Act 1946 or section 66
of the National
Health Service (Scotland) Act 1947, such service
shall be reckonable in the officer's local government employment in the manner
and to the extent to which it would be reckonable if in his employment as
a civil servant he had been a contributory employee.
(3) Where account
is taken of any period of the officer's service for the purpose of determining
whether he has served for the minimum period prescribed by the Superannuation
Act as necessary for any pension to be paid to or in respect of him, that
period shall to the same extent be reckonable in his local government employment
for the purpose of determining whether he has served for the minimum period
prescribed by or under the enactment or scheme applicable to him in his local
government employment for any pension to be paid to or in respect of him.

(4) Where at any
time after the Rules of 1950 became, or these rules have become, applicable
to an officer, any further period of his employment has become or becomes
reckonable as service in the capacity of a civil servant, that period shall,
if the Treasury have paid a transfer value in respect of it under rule 19 of these rules, be reckoned
in the same manner as any other such service of the officer is reckoned under
paragraph (1) of this rule.
18 
Where the officer is a person who, having entered local government
employment before the commencement of these rules, ceased to be so employed
before that date and again became or becomes so employed, the provisions of
the Act of 1937 or the Scottish Act of 1937
and any local Act scheme relating to the reckoning of service on change of
employment shall have effect as if the service in the capacity of a civil
servant which he has become entitled to reckon by virtue of the last preceding
rule in relation to the employment which he first entered after ceasing to
be employed as a civil servant had been reckonable at the date when he ceased
to hold the first employment in local government employment.
19 

(1) Subject to the
provisions of these rules, the Treasury may, upon these rules becoming applicable
to the officer, pay in respect of him to the local authority maintaining the
superannuation fund to which he first became or becomes a contributor after
ceasing to be employed as a civil servant a transfer value of an amount equal
to the transfer value which would have been payable under the transfer value
regulations if, on ceasing to be employed as a civil servant, the officer
had ceased to be a contributory employee or a local Act contributor under
one local authority and had been entitled to reckon such service as is reckonable
under rule 17(1)
of these rules and had become a contributory employee or a local Act contributor
under another local authority, less an amount equal to any sum which may become
payable by way of income tax in respect of the amount transferred by way of
transfer value.
(2) The transfer
value payable in respect of an officer who ceased to be employed as a civil
servant before 1st February 1967 shall be calculated by reference to his age
at 1st February 1968 unless—
(a) he was a
person to whom the Rules revoked hereby could have applied and
(b) he entered
local government employment on or after 1st November 1967 but before 1st February
1968.
(3) The transfer
value payable in respect of an officer who enters local government employment
after 1st February 1968 and more than twelve months after ceasing to be a
civil servant shall be calculated by reference to his age on the date when
he enters local government employment.
(4) The transfer
value payable in respect of a further period of employment described in rule 17(4) of these rules shall
be calculated—
(a) where that
period becomes reckonable by virtue of an enactment in force on 1st February
1968, by reference to his age at 1st February 1968;
(b) where that
period becomes reckonable by virtue of an enactment which comes into force
after 1st February 1968, by reference to his age at the date on which that
enactment comes into force.
(5) In the last foregoing
paragraph 
“enactment” includes any
instrument made under an Act.
20 

(1) Where the officer—

(a) leaves local
government employment in the circumstances mentioned in section 10(1) of the Act of 1937,
or of the Scottish Act of 1937;
or
(b) dies in the
circumstances mentioned in section 10(3)
thereof; or
(c) ceases by
reason of permanent ill-health or infirmity of mind or body to be in local
government employment, or dies, in circumstances in which there is payable
to or in respect of him a benefit which falls to be calculated by reference
to the amount of his contributions (with or without interest),he shall be deemed to have made to the appropriate superannuation
fund, on becoming a contributor to such fund, contributions in respect of
the period of his employment as a civil servant of an aggregate amount equal
to three-eightieths of the annual salary and emoluments of his office multiplied
by the number of completed years of his service as a civil servant.
(2) In this rule 
“the annual salary and emoluments of his office”
means the average annual amount of the pensionable salary
and emoluments of his office during the three years ending with the last day
of his service as a civil servant or, where his service during that period
is less than three years, the average annual amount of his pensionable salary
and emoluments during the actual period of his said service.

21 
Where the officer, before he ceased to be employed as a civil servant,
was an insured person within the meaning of the National Insurance Act 1965, then—

(a) 
if he had been excepted from the operation of any provision (in this rule
referred to as “the modification provision”)
modifying benefits under the Superannuation Act, the provisions of any regulations
made or deemed to have been made by the Minister of Housing and Local Government
or the Secretary of State under section 110(1)
of the National
Insurance Act 1965 and the provisions of any
other regulations or any scheme replacing wholly or in part the provisions
of regulations made or deemed to have been made under the said subsection
shall not apply to him; and
(b) if he had not
been so excepted, the provisions of the said regulations shall apply to him
as if any service which he reckoned as contributing service or as service
or a period of contribution for the purposes of a local Act scheme or as non-contributing
service under rule 17
of these rules, being service of which account would have been taken under
the modification provision for the purpose of reducing any benefit to which
he might have become entitled under the Superannuation Act had he continued
to be subject thereto, were service rendered on or after 5th July 1948.
22 
The provisions of section 35
of the Act of 1937 and section 30
of the Scottish
Act of 1937 shall have effect in relation to
a person who enters local government employment in circumstances in which
these rules apply as if the reference in those sections to regulations made
under those Acts included a reference to these rules:
Provided that this rule
shall not apply in relation to a person who is a local Act contributor.
23 
Where under rule 8
of these rules or any similar rule contained in other rules made under sections 2 and 15 of the Act
the officer has elected to make payments to the Treasury but has not during
his employment as a civil servant completed making such payments, then if
he repays forthwith to the authority maintaining the superannuation fund to
which he is a contributor in his local government employment a sum equal to
any sum paid to him by way of a return of such payments on or after ceasing
to be employed as a civil servant—
(a) he shall be entitled,
in continuation of payments made in respect of added years, to make payments
to that authority in the manner in which those payments would have been payable
to the Treasury if he had remained in his employment as a civil servant, and
shall enjoy rights and be subject to liabilities as if those years were added
years in respect of which payments are being made in his local government
employment under regulation 12
of the benefits regulations or, if in his local government employment he is
subject to a local Act scheme, under such provisions corresponding to the
said regulation 12
or to regulation 5
of the Local
Government Superannuation (Reckoning of Service on Transfer) Regulations 1954

or to regulation 5
of the Local
Government Superannuation (Reckoning of Service on Transfer) (Scotland) Regulations
1954
as are contained in that scheme; and
(b) he shall be entitled,
in continuation of other payments, to make payments and, in respect of the
service in respect of which the payments were being made, shall enjoy rights
and be subject to liabilities, as if in his previous employment he had been
instead of a civil servant a local Act contributor.
PART V
24 
The Superannuation (Transfers between
the Civil Service and Local Government) Rules 1950
and the Superannuation (Transfers between
the Civil Service and Local Government) Amendment Rules 1955 are hereby revoked:
Provided that the rules
hereby revoked shall continue to apply in relation to any person who before
the commencement of these rules became employed as a civil servant or in pensionable
employment within the meaning of those rules as they would have applied if
these rules had not been made.
Two of the Lords Commissioners of Her Majesty's Treasury.
Joseph Harper
B. K. O'Malley
19th January 1968Given under the official seal of the Minister of Housing and
Local Government on 19th January 1968.
Anthony Greenwood
Minister of Housing and Local Government
Given under the seal of the Secretary of State for Scotland on
19th January 1968.
William Ross
Secretary of State for Scotland

SCHEDULE
Rule 14


Age at date of election
 
Capital value of a superannuation allowance or annuity of £1 per annum,
as at date of election
 
Men 
Women
 £ s. £ s.
Under 60 11 16 13 14
60 and under 61 11 12 13 10
61 and under 62 11 3 13 1
62 and under 63 10 15 12 13
63 and under 64 10 7 12 4
64 and under 65 9 19 11 16
65 and under 66 9 11 11 7
66 and under 67 9 3 10 18
67 and under 68 8 15 10 9
68 and under 69 8 8 10 0
69 and under 70 8 0 9 12
70 and under 71 7 13 9 3
71 and under 72 7 6 8 14
72 and under 73 6 19 8 6
73 and under 74 6 12 7 18
74 and under 75 6 5 7 10
75 and under 76 5 19 7 2
76 and under 77 5 13 6 15
77 and under 78 5 7 6 7
78 and under 79 5 1 6 0
79 and under 80 4 15 5 13
80 and under 81 4 10 5 6
81 and under 82 4 5 5 0
82 and under 83 4 0 4 14
83 and under 84 3 15 4 8
84 and under 85 3 11 4 3