{
  "url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-regulations-2005/regulation-14",
  "json_url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-regulations-2005/regulation-14.json",
  "legislation": "ukdsi/2005/0110522176",
  "legislation_title": "The Occupational Pension Schemes (Levies) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-occupational-pension-schemes-levies-regulations-2005",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Attribution of payments in respect of levies",
  "text": "(1) This regulation applies where—\n(a) a payment is made in respect of a levy; and\n(b) it is not apparent to which of two or more of the levies the payment relates.\n(2) The amount paid is to be apportioned between those two or more levies in the same proportions as the amounts outstanding in respect of each of them at the date the payment is made bear to the total amount outstanding in respect of both or, as the case may be, all of them at that date.\n(3) In this regulation “the levies” includes any pension protection levy and any fraud compensation levy imposed by regulations under section 189 of the 2004 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110522176/regulation/14",
    "retrieved_at": "2026-10-30T15:23:07.139455+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."
}