The Local Government Pension Scheme (LGPS) is a Statutory, Career Average Revalued Earnings, CARE Defined Benefit, Occupational, pension scheme. It is governed by the LGPS Regulations 2013 (2013 Regulations) and the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 which together make up the legislative framework for administering the scheme. Whilst the Scheme is a national pension scheme, it is administered locally and comprises 89 local funds in England and Wales, which broadly speaking operate on a county-wide basis. The administering authority for the West Yorkshire area is City of Bradford Metropolitan District Council. The West Yorkshire Pension Fund being the department within City of Bradford Metropolitan District Council responsible for the day to day administration. Lincolnshire County Council is the relevant administering authority for the LGPS in the Lincolnshire area (Lincolnshire Pension Fund). However, Lincolnshire County Council have entered into a shared service agreement with West Yorkshire Pension Fund to provide pension administration services. West Yorkshire Pension Fund also provides pension administration services to Buckinghamshire and Milton Keynes Fire and Rescue Service, Humberside Fire and Rescue Service, Lincolnshire Fire and Rescue Service, North Yorkshire Fire and Rescue Service, Royal Berkshire Fire and Rescue Service, South Yorkshire Fire and Rescue Authority and West Yorkshire Fire and Rescue Authority.