{
  "url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-amendment-regulations-2006/note.json",
  "legislation": "ukdsi/2006/0110740262",
  "legislation_title": "The Occupational Pension Schemes (Levies) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Occupational Pension Schemes (Levies) Regulations 2005 (S.I. 2005/842) (“the Levies Regulations”).\nRegulation 2(2) amends regulation 4(4) of the Levies Regulations to provide that the PPF Ombudsman levy is not payable in respect of the financial year ending on 31st March 2007.\nRegulation 2(3) amends regulation 5 of the Levies Regulations to provide that in respect of the administration levy, for the financial year beginning on 1st April 2006, the general rule (as set out in regulation 5(4) of those Regulations) for determining the reference day for a scheme is to apply.\nRegulation 2(4) amends regulation 6(2) of the Levies Regulations to provide for the amount payable in respect of the administration levy for the financial year ending on 31st March 2007.\nRegulation 2(5) amends regulation 13 of the Levies Regulations to provide that, other than in relation to regulation 15 of those Regulations (multi-employer schemes), a reference to “the levies” in Part 4 of those Regulations includes the pension protection levy.\nRegulation 2(6) amends regulation 14 of the Levies Regulations consequentially.\nRegulation 2(7) amends regulation 15 of the Levies Regulations to provide that that regulation does not apply to any pension protection levy.\nRegulation 2(8) amends regulation 18 of the Levies Regulations to add a reference to the corresponding provision (for the pension protection levy) which has effect in Northern Ireland.\nAn assessment of the impact on business, charities or the voluntary sector of the provisions in these Regulations for the administration levy was included in the Regulatory Impact Assessment that accompanied the Pensions Act 2004 (c.35). A copy of that assessment has been placed in the libraries of both Houses of Parliament. Copies may be obtained from the Department for Work and Pensions, Better Regulation Unit, level 4, Adelphi, John Adam Street, London WC2N 6HT.\nThe provisions of these Regulations in respect of the PPF Ombudsman levy have no impact on the costs of business, charities or the voluntary sector.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740262/note",
    "retrieved_at": "2026-10-30T15:21:26.968046+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}