Pension – Set-off. The Pensions Ombudsman had correctly held that the statutory set-off, under reg 74 of the Local Government Pension Scheme (Administration) Regulations 2008, SI 2008/239 (which allowed an employer to recover or retain, from an employee's pension benefits, a sum owed to it where the employment had been terminated 'in consequence of a criminal, negligent or fraudulent act or omission') did not apply where the employee had not left the employment in consequence of that misconduct. So ruled the Chancery Division in dismissing the appellant local authority's appeal against the Pensions Ombudsman's decision that the set-off, under reg 74, did not apply, because it had been common ground that the respondent's employment had been terminated by redundancy before his fraud against the authority had been discovered.